LLM GL/CC Evaluation Report

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Alphabet Fuhrparkmanagement GmbH,Alphabet 12.2025,58.4,658000,802200,8
Alphabet Fuhrparkmanagement GmbH,Alphabet 09.2025 Car Lease,153.37,658000,802200,8
Alphabet Fuhrparkmanagement GmbH,Alphabet 11.2025 Fuel Costs,843.23,650000,802200,5
Alphabet Fuhrparkmanagement GmbH,Alphabet 01.2025,190.69,650000,802200,5
Alphabet Fuhrparkmanagement GmbH,Alphabet 08.2025 Fuel,337.32,650000,802200,5
Alphabet Fuhrparkmanagement GmbH,Alphabet 03.2025 Car Lease,4244.41,281400,802200,2

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Alphabet Fuhrparkmanagement GmbH,Alphabet 12.2025,58.4,658000,802200,8
Alphabet Fuhrparkmanagement GmbH,Alphabet 09.2025 Car Lease,153.37,658000,802200,8
Alphabet Fuhrparkmanagement GmbH,Alphabet 11.2025 Fuel Costs,843.23,650000,802200,5
Alphabet Fuhrparkmanagement GmbH,Alphabet 01.2025,190.69,650000,802200,5
Alphabet Fuhrparkmanagement GmbH,Alphabet 08.2025 Fuel,337.32,650000,802200,5
Alphabet Fuhrparkmanagement GmbH,Alphabet 03.2025 Car Lease,4244.41,281400,802200,2
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: Alphabet Fuhrparkmanagement GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Servicerate vom 01.02.2026 bis 28.02.2026",
    "amount": 84.14
  },
  {
    "index": 1,
    "description": "Servicerate vom 01.02.2026 bis 28.02.2026",
    "amount": 146.9
  },
  {
    "index": 2,
    "description": "Servicerate vom 01.02.2026 bis 28.02.2026 - Nicht steuerbar",
    "amount": 16.2
  },
  {
    "index": 3,
    "description": "Finanzrate vom 01.02.2026 bis 28.02.2026",
    "amount": 265.04
  },
  {
    "index": 4,
    "description": "Servicerate vom 01.02.2026 bis 28.02.2026",
    "amount": 85.11
  },
  {
    "index": 5,
    "description": "Servicerate vom 01.02.2026 bis 28.02.2026 - Nicht steuerbar",
    "amount": 29.12
  },
  {
    "index": 6,
    "description": "Servicerate vom 01.02.2026 bis 28.02.2026",
    "amount": 146.9
  },
  {
    "index": 7,
    "description": "Finanzrate vom 01.02.2026 bis 28.02.2026",
    "amount": 431.47
  },
  {
    "index": 8,
    "description": "Servicerate vom 01.02.2026 bis 28.02.2026",
    "amount": 165.42
  },
  {
    "index": 9,
    "description": "Servicerate vom 01.02.2026 bis 28.02.2026",
    "amount": 167.38
  },
  {
    "index": 10,
    "description": "Servicerate vom 01.02.2026 bis 28.02.2026 - Nicht steuerbar",
    "amount": 8.62
  },
  {
    "index": 11,
    "description": "Finanzrate vom 01.02.2026 bis 28.02.2026",
    "amount": 666.99
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "658000",
      "confidence": 0.9,
      "reasoning": "Supplier is 'Alphabet Fuhrparkmanagement GmbH'. Description contains 'Servicerate'. Historical data shows 'Alphabet 12.2025' with debit account 658000 and high cluster_count."
    },
    {
      "debit_account": "658000",
      "confidence": 0.9,
      "reasoning": "Supplier is 'Alphabet Fuhrparkmanagement GmbH'. Description contains 'Servicerate'. Historical data shows 'Alphabet 12.2025' with debit account 658000 and high cluster_count."
    },
    {
      "debit_account": "658000",
      "confidence": 0.8,
      "reasoning": "Supplier is 'Alphabet Fuhrparkmanagement GmbH'. Description contains 'Servicerate'. Historical data shows 'Alphabet 12.2025' with debit account 658000 and high cluster_count. 'Nicht steuerbar' doesn't change the nature of the service."
    },
    {
      "debit_account": "281400",
      "confidence": 0.7,
      "reasoning": "Supplier is 'Alphabet Fuhrparkmanagement GmbH'. Description contains 'Finanzrate'. Historical data shows 'Alphabet 03.2025 Car Lease' with debit account 281400. Assuming 'Finanzrate' is related to car lease."
    },
    {
      "debit_account": "658000",
      "confidence": 0.9,
      "reasoning": "Supplier is 'Alphabet Fuhrparkmanagement GmbH'. Description contains 'Servicerate'. Historical data shows 'Alphabet 12.2025' with debit account 658000 and high cluster_count."
    },
    {
      "debit_account": "658000",
      "confidence": 0.8,
      "reasoning": "Supplier is 'Alphabet Fuhrparkmanagement GmbH'. Description contains 'Servicerate'. Historical data shows 'Alphabet 12.2025' with debit account 658000 and high cluster_count. 'Nicht steuerbar' doesn't change the nature of the service."
    },
    {
      "debit_account": "658000",
      "confidence": 0.9,
      "reasoning": "Supplier is 'Alphabet Fuhrparkmanagement GmbH'. Description contains 'Servicerate'. Historical data shows 'Alphabet 12.2025' with debit account 658000 and high cluster_count."
    },
    {
      "debit_account": "281400",
      "confidence": 0.7,
      "reasoning": "Supplier is 'Alphabet Fuhrparkmanagement GmbH'. Description contains 'Finanzrate'. Historical data shows 'Alphabet 03.2025 Car Lease' with debit account 281400. Assuming 'Finanzrate' is related to car lease."
    },
    {
      "debit_account": "658000",
      "confidence": 0.9,
      "reasoning": "Supplier is 'Alphabet Fuhrparkmanagement GmbH'. Description contains 'Servicerate'. Historical data shows 'Alphabet 12.2025' with debit account 658000 and high cluster_count."
    },
    {
      "debit_account": "658000",
      "confidence": 0.9,
      "reasoning": "Supplier is 'Alphabet Fuhrparkmanagement GmbH'. Description contains 'Servicerate'. Historical data shows 'Alphabet 12.2025' with debit account 658000 and high cluster_count."
    },
    {
      "debit_account": "658000",
      "confidence": 0.8,
      "reasoning": "Supplier is 'Alphabet Fuhrparkmanagement GmbH'. Description contains 'Servicerate'. Historical data shows 'Alphabet 12.2025' with debit account 658000 and high cluster_count. 'Nicht steuerbar' doesn't change the nature of the service."
    },
    {
      "debit_account": "281400",
      "confidence": 0.7,
      "reasoning": "Supplier is 'Alphabet Fuhrparkmanagement GmbH'. Description contains 'Finanzrate'. Historical data shows 'Alphabet 03.2025 Car Lease' with debit account 281400. Assuming 'Finanzrate' is related to car lease."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Alphabet Fuhrparkmanagement GmbH,Alphabet 12.2025,58.4,658000,802200,8
Alphabet Fuhrparkmanagement GmbH,Alphabet 09.2025 Car Lease,153.37,658000,802200,8
Alphabet Fuhrparkmanagement GmbH,Alphabet 11.2025 Fuel Costs,843.23,650000,802200,5
Alphabet Fuhrparkmanagement GmbH,Alphabet 01.2025,190.69,650000,802200,5
Alphabet Fuhrparkmanagement GmbH,Alphabet 08.2025 Fuel,337.32,650000,802200,5
Alphabet Fuhrparkmanagement GmbH,Alphabet 03.2025 Car Lease,4244.41,281400,802200,2
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: Alphabet Fuhrparkmanagement GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Servicerate vom 01.02.2026 bis 28.02.2026",
    "amount": 84.14
  },
  {
    "index": 1,
    "description": "Servicerate vom 01.02.2026 bis 28.02.2026",
    "amount": 146.9
  },
  {
    "index": 2,
    "description": "Servicerate vom 01.02.2026 bis 28.02.2026 - Nicht steuerbar",
    "amount": 16.2
  },
  {
    "index": 3,
    "description": "Finanzrate vom 01.02.2026 bis 28.02.2026",
    "amount": 265.04
  },
  {
    "index": 4,
    "description": "Servicerate vom 01.02.2026 bis 28.02.2026",
    "amount": 85.11
  },
  {
    "index": 5,
    "description": "Servicerate vom 01.02.2026 bis 28.02.2026 - Nicht steuerbar",
    "amount": 29.12
  },
  {
    "index": 6,
    "description": "Servicerate vom 01.02.2026 bis 28.02.2026",
    "amount": 146.9
  },
  {
    "index": 7,
    "description": "Finanzrate vom 01.02.2026 bis 28.02.2026",
    "amount": 431.47
  },
  {
    "index": 8,
    "description": "Servicerate vom 01.02.2026 bis 28.02.2026",
    "amount": 165.42
  },
  {
    "index": 9,
    "description": "Servicerate vom 01.02.2026 bis 28.02.2026",
    "amount": 167.38
  },
  {
    "index": 10,
    "description": "Servicerate vom 01.02.2026 bis 28.02.2026 - Nicht steuerbar",
    "amount": 8.62
  },
  {
    "index": 11,
    "description": "Finanzrate vom 01.02.2026 bis 28.02.2026",
    "amount": 666.99
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802200",
      "confidence": 0.9,
      "reasoning": "Historical data shows Alphabet Fuhrparkmanagement GmbH is consistently booked to cost center 802200 (Admin) for car-related expenses like leases and fuel. The description 'Servicerate' is likely related to car services."
    },
    {
      "cost_center": "802200",
      "confidence": 0.9,
      "reasoning": "Historical data shows Alphabet Fuhrparkmanagement GmbH is consistently booked to cost center 802200 (Admin) for car-related expenses like leases and fuel. The description 'Servicerate' is likely related to car services."
    },
    {
      "cost_center": "802200",
      "confidence": 0.9,
      "reasoning": "Historical data shows Alphabet Fuhrparkmanagement GmbH is consistently booked to cost center 802200 (Admin) for car-related expenses like leases and fuel. The description 'Servicerate' is likely related to car services."
    },
    {
      "cost_center": "802200",
      "confidence": 0.9,
      "reasoning": "Historical data shows Alphabet Fuhrparkmanagement GmbH is consistently booked to cost center 802200 (Admin) for car-related expenses like leases and fuel. The description 'Finanzrate' is likely related to car financing."
    },
    {
      "cost_center": "802200",
      "confidence": 0.9,
      "reasoning": "Historical data shows Alphabet Fuhrparkmanagement GmbH is consistently booked to cost center 802200 (Admin) for car-related expenses like leases and fuel. The description 'Servicerate' is likely related to car services."
    },
    {
      "cost_center": "802200",
      "confidence": 0.9,
      "reasoning": "Historical data shows Alphabet Fuhrparkmanagement GmbH is consistently booked to cost center 802200 (Admin) for car-related expenses like leases and fuel. The description 'Servicerate' is likely related to car services."
    },
    {
      "cost_center": "802200",
      "confidence": 0.9,
      "reasoning": "Historical data shows Alphabet Fuhrparkmanagement GmbH is consistently booked to cost center 802200 (Admin) for car-related expenses like leases and fuel. The description 'Servicerate' is likely related to car services."
    },
    {
      "cost_center": "802200",
      "confidence": 0.9,
      "reasoning": "Historical data shows Alphabet Fuhrparkmanagement GmbH is consistently booked to cost center 802200 (Admin) for car-related expenses like leases and fuel. The description 'Finanzrate' is likely related to car financing."
    },
    {
      "cost_center": "802200",
      "confidence": 0.9,
      "reasoning": "Historical data shows Alphabet Fuhrparkmanagement GmbH is consistently booked to cost center 802200 (Admin) for car-related expenses like leases and fuel. The description 'Servicerate' is likely related to car services."
    },
    {
      "cost_center": "802200",
      "confidence": 0.9,
      "reasoning": "Historical data shows Alphabet Fuhrparkmanagement GmbH is consistently booked to cost center 802200 (Admin) for car-related expenses like leases and fuel. The description 'Servicerate' is likely related to car services."
    },
    {
      "cost_center": "802200",
      "confidence": 0.9,
      "reasoning": "Historical data shows Alphabet Fuhrparkmanagement GmbH is consistently booked to cost center 802200 (Admin) for car-related expenses like leases and fuel. The description 'Servicerate' is likely related to car services."
    },
    {
      "cost_center": "802200",
      "confidence": 0.9,
      "reasoning": "Historical data shows Alphabet Fuhrparkmanagement GmbH is consistently booked to cost center 802200 (Admin) for car-related expenses like leases and fuel. The description 'Finanzrate' is likely related to car financing."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
BearingPoint GmbH (Austria),03.2025 BP,1767.76,410200,802300,12

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
BearingPoint GmbH (Austria),03.2025 BP,1767.76,410200,802300,12
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: BearingPoint GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Backups",
    "amount": 43.63
  },
  {
    "index": 1,
    "description": "Cloud Ressources",
    "amount": 1236.17
  },
  {
    "index": 2,
    "description": "Managed Platforms",
    "amount": 506.76
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "410200",
      "confidence": 0.95,
      "reasoning": "The supplier name 'BearingPoint GmbH' matches the historical data. While the description 'Backups' is different, the historical booking pattern for this supplier is highly reliable (cluster_count=12), suggesting a consistent GL account usage for invoices from this supplier. Therefore, using 410200 is the most appropriate choice."
    },
    {
      "debit_account": "410200",
      "confidence": 0.95,
      "reasoning": "The supplier name 'BearingPoint GmbH' matches the historical data. While the description 'Cloud Ressources' is different, the historical booking pattern for this supplier is highly reliable (cluster_count=12), suggesting a consistent GL account usage for invoices from this supplier. Therefore, using 410200 is the most appropriate choice."
    },
    {
      "debit_account": "410200",
      "confidence": 0.95,
      "reasoning": "The supplier name 'BearingPoint GmbH' matches the historical data. While the description 'Managed Platforms' is different, the historical booking pattern for this supplier is highly reliable (cluster_count=12), suggesting a consistent GL account usage for invoices from this supplier. Therefore, using 410200 is the most appropriate choice."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
BearingPoint GmbH (Austria),03.2025 BP,1767.76,410200,802300,12
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: BearingPoint GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Backups",
    "amount": 43.63
  },
  {
    "index": 1,
    "description": "Cloud Ressources",
    "amount": 1236.17
  },
  {
    "index": 2,
    "description": "Managed Platforms",
    "amount": 506.76
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802300",
      "confidence": 0.75,
      "reasoning": "No direct match in historical data. BearingPoint is an IT service provider, and 'Backups' is an IT-related expense. Therefore, assigning to IT cost center 802300."
    },
    {
      "cost_center": "802300",
      "confidence": 0.75,
      "reasoning": "No direct match in historical data. BearingPoint is an IT service provider, and 'Cloud Ressources' is an IT-related expense. Therefore, assigning to IT cost center 802300."
    },
    {
      "cost_center": "802300",
      "confidence": 0.85,
      "reasoning": "No direct match in historical data. BearingPoint is an IT service provider, and 'Managed Platforms' is an IT-related expense. Therefore, assigning to IT cost center 802300. Historical data shows BearingPoint GmbH (Austria) is often assigned to 802300."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
BearingPoint GmbH (Austria),09.2025 BP,2432.66,410200,802300,10

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
BearingPoint GmbH (Austria),09.2025 BP,2432.66,410200,802300,10
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: BearingPoint GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Managed Platforms",
    "amount": 178.82
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "410200",
      "confidence": 0.9,
      "reasoning": "The supplier name 'BearingPoint GmbH' exists in the historical booking patterns. The description 'Managed Platforms' is similar to 'BP' in the historical data. The debit account '410200' was used with a high cluster count of 10 for this supplier."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
BearingPoint GmbH (Austria),09.2025 BP,2432.66,410200,802300,10
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: BearingPoint GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Managed Platforms",
    "amount": 178.82
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "The supplier is BearingPoint GmbH. While the description 'Managed Platforms' doesn't exactly match the historical data, BearingPoint GmbH (Austria) has a strong historical booking pattern to cost center 802300 (IT) with a cluster_count of 10. Given the high cluster count, this is the most reliable cost center."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
okadis Consulting GmbH,okadis Credit 202501 Hennings Stefan,-487.5,410000,401000,4
okadis Consulting GmbH,okadis Credit 202501 Alexander Artz,-975.0,410000,401000,4
Verwaltungs-  Berufsgenossenschaft,4-12.2025 VBG Contribution,72249.02,520300,802600,2
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 Credit,-1948.56,660500,802300,1
SKG Services Europe ApS,Credit for SKG 06.2025-05.2026,-4961.25,410000,802400,1
INTELLIAS GMBH,I501 Sviatoslav Turiancntellias 202hyk,928.0,410000,100100,1
LITTLER GERMANY PARTG MDB,Littler PartG 10.2025 Legal Fees,760.05,730000,803100,1

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
okadis Consulting GmbH,okadis Credit 202501 Hennings Stefan,-487.5,410000,401000,4
okadis Consulting GmbH,okadis Credit 202501 Alexander Artz,-975.0,410000,401000,4
Verwaltungs-  Berufsgenossenschaft,4-12.2025 VBG Contribution,72249.02,520300,802600,2
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 Credit,-1948.56,660500,802300,1
SKG Services Europe ApS,Credit for SKG 06.2025-05.2026,-4961.25,410000,802400,1
INTELLIAS GMBH,I501 Sviatoslav Turiancntellias 202hyk,928.0,410000,100100,1
LITTLER GERMANY PARTG MDB,Littler PartG 10.2025 Legal Fees,760.05,730000,803100,1
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: Bechtle GmbH

Line Items:
[
  {
    "index": 0,
    "description": "9824313327 Sibiu - Interest on arrears",
    "amount": 72.58
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "660500",
      "confidence": 0.75,
      "reasoning": "The supplier is Bechtle GmbH. A similar description 'Bechtle 07.2025 Credit' was previously booked to 660500. While the current description is different, the supplier match provides a reasonable basis for using the same account."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
okadis Consulting GmbH,okadis Credit 202501 Hennings Stefan,-487.5,410000,401000,4
okadis Consulting GmbH,okadis Credit 202501 Alexander Artz,-975.0,410000,401000,4
Verwaltungs-  Berufsgenossenschaft,4-12.2025 VBG Contribution,72249.02,520300,802600,2
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 Credit,-1948.56,660500,802300,1
SKG Services Europe ApS,Credit for SKG 06.2025-05.2026,-4961.25,410000,802400,1
INTELLIAS GMBH,I501 Sviatoslav Turiancntellias 202hyk,928.0,410000,100100,1
LITTLER GERMANY PARTG MDB,Littler PartG 10.2025 Legal Fees,760.05,730000,803100,1
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: Bechtle GmbH

Line Items:
[
  {
    "index": 0,
    "description": "9824313327 Sibiu - Interest on arrears",
    "amount": 72.58
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802300",
      "confidence": 0.75,
      "reasoning": "The supplier is Bechtle GmbH. A historical booking shows Bechtle GmbH with cost center 802300 (IT). While the description is different, the supplier match is strong enough to suggest IT related expenses."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025,98602.77,660500,802300,7
Bechtle GmbH IT- Systemhaus,Bechtle 04.2025,173378.08,660500,802300,7
Bechtle GmbH IT- Systemhaus,Bechtle Credit for 9824283060,-4488.75,660500,802300,7
Bechtle GmbH IT- Systemhaus,Barco C-10 Gen,2600.0,129900,802300,4
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 Server Equipment,9245.16,129900,802300,4
Bechtle GmbH IT- Systemhaus,Bechtle HP Zbook G11 - 10pcs,14611.0,129900,802300,4
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 MacBook Pro 14 - 1pc,1843.0,129900,802300,4
Bechtle GmbH IT- Systemhaus,Bechtle - headsets x 10,698.1,660300,802300,3
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 Server Equipment,3331.36,660300,802300,3
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 IT Equipment,96.99,660300,802300,3

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025,98602.77,660500,802300,7
Bechtle GmbH IT- Systemhaus,Bechtle 04.2025,173378.08,660500,802300,7
Bechtle GmbH IT- Systemhaus,Bechtle Credit for 9824283060,-4488.75,660500,802300,7
Bechtle GmbH IT- Systemhaus,Barco C-10 Gen,2600.0,129900,802300,4
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 Server Equipment,9245.16,129900,802300,4
Bechtle GmbH IT- Systemhaus,Bechtle HP Zbook G11 - 10pcs,14611.0,129900,802300,4
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 MacBook Pro 14 - 1pc,1843.0,129900,802300,4
Bechtle GmbH IT- Systemhaus,Bechtle - headsets x 10,698.1,660300,802300,3
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 Server Equipment,3331.36,660300,802300,3
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 IT Equipment,96.99,660300,802300,3
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: Bechtle GmbH

Line Items:
[
  {
    "index": 0,
    "description": "401100",
    "amount": 457.25
  },
  {
    "index": 1,
    "description": "9824311512 TZ Rg",
    "amount": -219.31
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "660300",
      "confidence": 0.6,
      "reasoning": "The supplier is Bechtle GmbH. While the description '401100' doesn't directly match historical data, other short, seemingly generic descriptions from Bechtle have been booked to 660300 (IT Equipment). This is a weak match, but better than no match."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "The supplier is Bechtle GmbH. The description '9824311512 TZ Rg' is similar to 'Bechtle Credit for 9824283060' which has a high cluster count (7) and is booked to 660500 (Corporate IT Supscription fees)."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025,98602.77,660500,802300,7
Bechtle GmbH IT- Systemhaus,Bechtle 04.2025,173378.08,660500,802300,7
Bechtle GmbH IT- Systemhaus,Bechtle Credit for 9824283060,-4488.75,660500,802300,7
Bechtle GmbH IT- Systemhaus,Barco C-10 Gen,2600.0,129900,802300,4
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 Server Equipment,9245.16,129900,802300,4
Bechtle GmbH IT- Systemhaus,Bechtle HP Zbook G11 - 10pcs,14611.0,129900,802300,4
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 MacBook Pro 14 - 1pc,1843.0,129900,802300,4
Bechtle GmbH IT- Systemhaus,Bechtle - headsets x 10,698.1,660300,802300,3
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 Server Equipment,3331.36,660300,802300,3
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 IT Equipment,96.99,660300,802300,3
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: Bechtle GmbH

Line Items:
[
  {
    "index": 0,
    "description": "401100",
    "amount": 457.25
  },
  {
    "index": 1,
    "description": "9824311512 TZ Rg",
    "amount": -219.31
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802300",
      "confidence": 0.7,
      "reasoning": "The supplier is Bechtle GmbH. While the description '401100' is vague, Bechtle invoices are frequently booked to cost center 802300 (IT) based on historical data."
    },
    {
      "cost_center": "802300",
      "confidence": 0.8,
      "reasoning": "The supplier is Bechtle GmbH. The description '9824311512 TZ Rg' is similar to descriptions in the historical data, and Bechtle invoices are frequently booked to cost center 802300 (IT) based on historical data."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Bechtle GmbH IT- Systemhaus,Bechtle 08.2025,223464.89,660500,802300,6
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025-11.2027 TE-Systems Subscription,975.0,660500,802300,6
Bechtle GmbH IT- Systemhaus,Bechtle 05.2025 Fortinet,1392.86,660400,802300,4

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Bechtle GmbH IT- Systemhaus,Bechtle 08.2025,223464.89,660500,802300,6
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025-11.2027 TE-Systems Subscription,975.0,660500,802300,6
Bechtle GmbH IT- Systemhaus,Bechtle 05.2025 Fortinet,1392.86,660400,802300,4
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: Bechtle GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Fortinet Forticare Co-Term\nDuration: till 30.06.2027",
    "amount": 2225.4
  },
  {
    "index": 1,
    "description": "Fortinet Forticare Co-Term\nDuration: till 30.06.2027",
    "amount": 19621.15
  },
  {
    "index": 2,
    "description": "Fortinet Forticare Co-Term\nDuration: till 30.06.2027",
    "amount": 42614.89
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "660400",
      "confidence": 0.95,
      "reasoning": "Supplier is Bechtle GmbH and description contains 'Fortinet'. Historical data shows Bechtle GmbH with 'Fortinet' in the description is booked to 660400. High confidence due to similar description and supplier."
    },
    {
      "debit_account": "660400",
      "confidence": 0.95,
      "reasoning": "Supplier is Bechtle GmbH and description contains 'Fortinet'. Historical data shows Bechtle GmbH with 'Fortinet' in the description is booked to 660400. High confidence due to similar description and supplier."
    },
    {
      "debit_account": "660400",
      "confidence": 0.95,
      "reasoning": "Supplier is Bechtle GmbH and description contains 'Fortinet'. Historical data shows Bechtle GmbH with 'Fortinet' in the description is booked to 660400. High confidence due to similar description and supplier."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Bechtle GmbH IT- Systemhaus,Bechtle 08.2025,223464.89,660500,802300,6
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025-11.2027 TE-Systems Subscription,975.0,660500,802300,6
Bechtle GmbH IT- Systemhaus,Bechtle 05.2025 Fortinet,1392.86,660400,802300,4
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: Bechtle GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Fortinet Forticare Co-Term\nDuration: till 30.06.2027",
    "amount": 2225.4
  },
  {
    "index": 1,
    "description": "Fortinet Forticare Co-Term\nDuration: till 30.06.2027",
    "amount": 19621.15
  },
  {
    "index": 2,
    "description": "Fortinet Forticare Co-Term\nDuration: till 30.06.2027",
    "amount": 42614.89
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802300",
      "confidence": 0.95,
      "reasoning": "Supplier is Bechtle GmbH. Description contains 'Fortinet'. Historical data shows Bechtle GmbH invoices with 'Fortinet' in the description are assigned to cost center 802300 (IT). Cluster count is 4."
    },
    {
      "cost_center": "802300",
      "confidence": 0.95,
      "reasoning": "Supplier is Bechtle GmbH. Description contains 'Fortinet'. Historical data shows Bechtle GmbH invoices with 'Fortinet' in the description are assigned to cost center 802300 (IT). Cluster count is 4."
    },
    {
      "cost_center": "802300",
      "confidence": 0.95,
      "reasoning": "Supplier is Bechtle GmbH. Description contains 'Fortinet'. Historical data shows Bechtle GmbH invoices with 'Fortinet' in the description are assigned to cost center 802300 (IT). Cluster count is 4."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 MacBook Pro 14 - 1pc,1843.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,MacBook Pro 16 M4,2640.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 MacBook Pro M4,2585.92,129900,802300,10
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 MacBook Pro 16=1pcs,2666.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,MacBook Pro,2646.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 HP EliteBook 845 G11 - 10pcs,16820.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle HP Zbook G11 - 10pcs,14611.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025 Lenovo TP X1 Carbon G13 - 1pc,2410.97,129900,802300,10

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 MacBook Pro 14 - 1pc,1843.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,MacBook Pro 16 M4,2640.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 MacBook Pro M4,2585.92,129900,802300,10
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 MacBook Pro 16=1pcs,2666.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,MacBook Pro,2646.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 HP EliteBook 845 G11 - 10pcs,16820.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle HP Zbook G11 - 10pcs,14611.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025 Lenovo TP X1 Carbon G13 - 1pc,2410.97,129900,802300,10
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: Bechtle GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Apple MacBook Pro 14 M5 24GB/1TB silber",
    "amount": 1780.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "129900",
      "confidence": 0.95,
      "reasoning": "The supplier is Bechtle GmbH. The description contains 'MacBook Pro 14'. Historical data shows that similar descriptions from Bechtle GmbH are booked to 129900 with high cluster counts."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 MacBook Pro 14 - 1pc,1843.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,MacBook Pro 16 M4,2640.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 MacBook Pro M4,2585.92,129900,802300,10
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 MacBook Pro 16=1pcs,2666.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,MacBook Pro,2646.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 HP EliteBook 845 G11 - 10pcs,16820.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle HP Zbook G11 - 10pcs,14611.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025 Lenovo TP X1 Carbon G13 - 1pc,2410.97,129900,802300,10
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: Bechtle GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Apple MacBook Pro 14 M5 24GB/1TB silber",
    "amount": 1780.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802300",
      "confidence": 0.95,
      "reasoning": "The supplier is Bechtle GmbH, and the description contains 'MacBook Pro'. Historical data shows that similar purchases from Bechtle GmbH for MacBooks are consistently assigned to cost center 802300 (IT), with a high cluster count of 10."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 HP EliteBook 845 G11 - 10pcs,16820.0,129900,802300,12
Bechtle GmbH IT- Systemhaus,HP EliteBook 1040 G11 U7,17590.0,129900,802300,12
Bechtle GmbH IT- Systemhaus,Bechtle HP Zbook G11 - 10pcs,14611.0,129900,802300,12
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 MacBook Pro 14 - 1pc,1843.0,129900,802300,12
Bechtle GmbH IT- Systemhaus,MacBook Pro 16 M4,2640.0,129900,802300,12
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 MacBook Pro M4,2585.92,129900,802300,12
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 MacBook Pro 16=1pcs,2666.0,129900,802300,12
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025 Lenovo TP X1 Carbon G13 - 1pc,2410.97,129900,802300,12
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 Server Equipment,9245.16,129900,802300,12
Bechtle GmbH IT- Systemhaus,MacBook Pro,2646.0,129900,802300,12
Bechtle GmbH IT- Systemhaus,Bechtle 01.2025,192681.31,660500,802300,8
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 IT Equipment,96.99,660300,802300,2
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 Server Equipment,3331.36,660300,802300,2

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 HP EliteBook 845 G11 - 10pcs,16820.0,129900,802300,12
Bechtle GmbH IT- Systemhaus,HP EliteBook 1040 G11 U7,17590.0,129900,802300,12
Bechtle GmbH IT- Systemhaus,Bechtle HP Zbook G11 - 10pcs,14611.0,129900,802300,12
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 MacBook Pro 14 - 1pc,1843.0,129900,802300,12
Bechtle GmbH IT- Systemhaus,MacBook Pro 16 M4,2640.0,129900,802300,12
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 MacBook Pro M4,2585.92,129900,802300,12
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 MacBook Pro 16=1pcs,2666.0,129900,802300,12
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025 Lenovo TP X1 Carbon G13 - 1pc,2410.97,129900,802300,12
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 Server Equipment,9245.16,129900,802300,12
Bechtle GmbH IT- Systemhaus,MacBook Pro,2646.0,129900,802300,12
Bechtle GmbH IT- Systemhaus,Bechtle 01.2025,192681.31,660500,802300,8
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 IT Equipment,96.99,660300,802300,2
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 Server Equipment,3331.36,660300,802300,2
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: Bechtle GmbH

Line Items:
[
  {
    "index": 0,
    "description": "HP EliteBook 8 G1i 14 U7 16/512 GB 5G SV",
    "amount": 16870.0
  },
  {
    "index": 1,
    "description": "ARTICONA GRS HDMI Kabel 2 m",
    "amount": 174.0
  },
  {
    "index": 2,
    "description": "Kensington UH1400P USB-C Docking",
    "amount": 1559.8
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "129900",
      "confidence": 0.95,
      "reasoning": "Similar to historical entries for 'HP EliteBook' from Bechtle GmbH, which are consistently booked to 129900. High cluster count (12) indicates strong reliability."
    },
    {
      "debit_account": "660300",
      "confidence": 0.7,
      "reasoning": "No direct match in historical data. However, 'Kabel' (cable) is similar to 'IT Equipment' from Bechtle GmbH, which has been booked to 660300. Low cluster count (2) indicates lower reliability, but it's the closest match."
    },
    {
      "debit_account": "660300",
      "confidence": 0.7,
      "reasoning": "No direct match in historical data. However, 'Docking' is similar to 'IT Equipment' from Bechtle GmbH, which has been booked to 660300. Low cluster count (2) indicates lower reliability, but it's the closest match."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 HP EliteBook 845 G11 - 10pcs,16820.0,129900,802300,12
Bechtle GmbH IT- Systemhaus,HP EliteBook 1040 G11 U7,17590.0,129900,802300,12
Bechtle GmbH IT- Systemhaus,Bechtle HP Zbook G11 - 10pcs,14611.0,129900,802300,12
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 MacBook Pro 14 - 1pc,1843.0,129900,802300,12
Bechtle GmbH IT- Systemhaus,MacBook Pro 16 M4,2640.0,129900,802300,12
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 MacBook Pro M4,2585.92,129900,802300,12
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 MacBook Pro 16=1pcs,2666.0,129900,802300,12
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025 Lenovo TP X1 Carbon G13 - 1pc,2410.97,129900,802300,12
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 Server Equipment,9245.16,129900,802300,12
Bechtle GmbH IT- Systemhaus,MacBook Pro,2646.0,129900,802300,12
Bechtle GmbH IT- Systemhaus,Bechtle 01.2025,192681.31,660500,802300,8
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 IT Equipment,96.99,660300,802300,2
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 Server Equipment,3331.36,660300,802300,2
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: Bechtle GmbH

Line Items:
[
  {
    "index": 0,
    "description": "HP EliteBook 8 G1i 14 U7 16/512 GB 5G SV",
    "amount": 16870.0
  },
  {
    "index": 1,
    "description": "ARTICONA GRS HDMI Kabel 2 m",
    "amount": 174.0
  },
  {
    "index": 2,
    "description": "Kensington UH1400P USB-C Docking",
    "amount": 1559.8
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802300",
      "confidence": 0.95,
      "reasoning": "Similar to historical entries for 'HP EliteBook' from Bechtle GmbH, which are consistently booked to cost center 802300 (IT). High cluster count (12) for similar entries."
    },
    {
      "cost_center": "802300",
      "confidence": 0.75,
      "reasoning": "While not an exact match, 'HDMI Kabel' is likely IT equipment. Bechtle GmbH invoices are often related to IT purchases, and historical data shows cost center 802300 (IT) is frequently used for Bechtle invoices. No other historical data is available for cables."
    },
    {
      "cost_center": "802300",
      "confidence": 0.85,
      "reasoning": "Similar to historical entries for IT equipment from Bechtle GmbH, which are consistently booked to cost center 802300 (IT). 'USB-C Docking' is likely IT equipment. High cluster count (12) for similar entries."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025-09.2026 Microsoft 365 Subscription,596337.6,660500,802300,16
Bechtle GmbH IT- Systemhaus,D365 yearly subscription _Bechtle,961068.0,660500,802300,16
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025-11.2027 TE-Systems Subscription,975.0,660500,802300,16
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 Credit,-1948.56,660500,802300,16
Bechtle GmbH IT- Systemhaus,Bechtle CN - Azure Plan,-1110.9,660500,802300,16
Bechtle GmbH IT- Systemhaus,Bechtle 04.2025,173378.08,660500,802300,16
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025,98602.77,660500,802300,16
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025 Server License 3y,11920.84,129900,802300,4
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 MacBook Pro 16=1pcs,2666.0,129900,802300,4
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 MacBook Pro 14 - 1pc,1843.0,129900,802300,4
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 MacBook Pro M4,2585.92,129900,802300,4
Bechtle GmbH IT- Systemhaus,Bechtle Camtasia License 2025 - 20 pcs,3406.6,660400,802300,2
Bechtle GmbH IT- Systemhaus,Bechtle 05.2025 Fortinet,1392.86,660400,802300,2
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025 Server License 3y,1323.68,668000,802300,1
Bechtle GmbH IT- Systemhaus,Bechtle MYQ ROGER SAAS SUBSCRIPTION,1080.0,660200,802300,1
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 Amazon Web Services,34435.31,410200,401100,1
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025 Amazon Web Services,40815.32,660500,401100,1
Salesforce.com Germany GmbH,SalesForce 11.2025-01.2026 Subscription,65599.26,660500,802500,1

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025-09.2026 Microsoft 365 Subscription,596337.6,660500,802300,16
Bechtle GmbH IT- Systemhaus,D365 yearly subscription _Bechtle,961068.0,660500,802300,16
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025-11.2027 TE-Systems Subscription,975.0,660500,802300,16
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 Credit,-1948.56,660500,802300,16
Bechtle GmbH IT- Systemhaus,Bechtle CN - Azure Plan,-1110.9,660500,802300,16
Bechtle GmbH IT- Systemhaus,Bechtle 04.2025,173378.08,660500,802300,16
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025,98602.77,660500,802300,16
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025 Server License 3y,11920.84,129900,802300,4
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 MacBook Pro 16=1pcs,2666.0,129900,802300,4
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 MacBook Pro 14 - 1pc,1843.0,129900,802300,4
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 MacBook Pro M4,2585.92,129900,802300,4
Bechtle GmbH IT- Systemhaus,Bechtle Camtasia License 2025 - 20 pcs,3406.6,660400,802300,2
Bechtle GmbH IT- Systemhaus,Bechtle 05.2025 Fortinet,1392.86,660400,802300,2
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025 Server License 3y,1323.68,668000,802300,1
Bechtle GmbH IT- Systemhaus,Bechtle MYQ ROGER SAAS SUBSCRIPTION,1080.0,660200,802300,1
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 Amazon Web Services,34435.31,410200,401100,1
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025 Amazon Web Services,40815.32,660500,401100,1
Salesforce.com Germany GmbH,SalesForce 11.2025-01.2026 Subscription,65599.26,660500,802500,1
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: Bechtle GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Adobe Acrobat Prof. DC\nSubscription: 0de1e26e374f79a29157a9c4d3224aNA\nQuantity: 1 From: 09.01.2026 To: 20.01.2026",
    "amount": 8.52
  },
  {
    "index": 1,
    "description": "Dyn365 Sup Chain Attach to Qual. Base\nSubscription: 306d6048-c542-4b2d-b4d4-720f945c33a4\nQuantity: 20 From: 01.01.2026 To: 31.01.2026",
    "amount": 506.0
  },
  {
    "index": 2,
    "description": "Adobe CC for Team\nSubscription: f22271aea14438a3c35fcc3f69a160NA\nQuantity: 13 From: 21.01.2026 To: 20.01.2027",
    "amount": 12490.92
  },
  {
    "index": 3,
    "description": "Adobe Acrobat Prof. DC\nSubscription: 0de1e26e374f79a29157a9c4d3224aNA\nQuantity: 66 From: 21.01.2026 To: 20.01.2027",
    "amount": 17099.28
  },
  {
    "index": 4,
    "description": "Azure Plan\nSubscription: 54765b9a-296d-f00a-5c2f-39da2598dd56\nEnt. Id: 6e66e4b1-e0d7-4771-810f-64081bccc896\nFrom: 2026-01-01 To: 2026-01-31",
    "amount": 250.6
  },
  {
    "index": 5,
    "description": "Azure Plan\nSubscription: 54765b9a-296d-f00a-5c2f-39da2598dd56\nEnt. Id: 651c501d-ce8d-4258-b47a-2ec65892ab6c\nFrom: 2026-01-01 To: 2026-01-31",
    "amount": 560.04
  },
  {
    "index": 6,
    "description": "Azure Plan\nSubscription: 54765b9a-296d-f00a-5c2f-39da2598dd56\nEnt. Id: 765a1741-6258-4392-ae4e-ac77ecea7179\nFrom: 2026-01-01 To: 2026-01-31",
    "amount": 1128.77
  },
  {
    "index": 7,
    "description": "Azure Plan\nSubscription: 54765b9a-296d-f00a-5c2f-39da2598dd56\nEnt. Id: a62d47b6-3093-4221-98c0-75b63815912e\nFrom: 2026-01-01 To: 2026-01-31",
    "amount": 1613.75
  },
  {
    "index": 8,
    "description": "Azure Plan\nSubscription: 54765b9a-296d-f00a-5c2f-39da2598dd56\nEnt. Id: 22f31023-76dd-4aa5-a354-c70a6bd30b61\nFrom: 2026-01-01 To: 2026-01-31",
    "amount": 2782.85
  },
  {
    "index": 9,
    "description": "Azure Plan\nSubscription: 54765b9a-296d-f00a-5c2f-39da2598dd56\nEnt. Id: 94c43d34-a62b-4ac5-bf76-5ac8bfcf06e8\nFrom: 2026-01-01 To: 2026-01-31",
    "amount": 3850.35
  },
  {
    "index": 10,
    "description": "Azure Plan\nSubscription: 54765b9a-296d-f00a-5c2f-39da2598dd56\nEnt. Id: f802922c-fd46-4dbf-bafc-3dc02858b3d2\nFrom: 2026-01-01 To: 2026-01-31",
    "amount": 4578.27
  },
  {
    "index": 11,
    "description": "Azure Plan\nSubscription: 54765b9a-296d-f00a-5c2f-39da2598dd56\nEnt. Id: 837fe8e9-6fd4-4643-accd-d6dfa778121a\nFrom: 2026-01-01 To: 2026-01-31",
    "amount": 7459.91
  },
  {
    "index": 12,
    "description": "Azure Plan\nSubscription: 54765b9a-296d-f00a-5c2f-39da2598dd56\nEnt. Id: 99b897d6-2763-4af8-9b0f-fbdf698953cf\nFrom: 2026-01-01 To: 2026-01-31",
    "amount": 14690.27
  },
  {
    "index": 13,
    "description": "Azure Plan\nSubscription: 54765b9a-296d-f00a-5c2f-39da2598dd56\nEnt. Id: 46766cd6-6c11-4aac-98d2-acc470e6dfa5\nFrom: 2026-01-01 To: 2026-01-31",
    "amount": 27951.92
  },
  {
    "index": 14,
    "description": "Adobe Stock for teams (Other)\nSubscription: a8309d0f4745ba9ac6a26c532c8ab1NA\nQuantity: 1 From: 21.01.2026 To: 20.01.2027",
    "amount": 863.88
  },
  {
    "index": 15,
    "description": "CreaClTeamAppAdSt\nSubscription: 600660b3e04a49a2301c74b220fe73NA\nQuantity: 1 From: 21.01.2026 To: 20.01.2027",
    "amount": 1299.6
  },
  {
    "index": 16,
    "description": "FrameMaker for Teams\nSubscription: 6ed7b111b14cff9f1d887bf556efccNA\nQuantity: 4 From: 21.01.2026 To: 20.01.2027",
    "amount": 2094.72
  },
  {
    "index": 17,
    "description": "Adobe RoboHelp for Ent.\nSubscription: 1177a01a7a4379a2f68232b00adea4NA\nQuantity: 1 From: 21.01.2026 To: 20.01.2027",
    "amount": 569.88
  },
  {
    "index": 18,
    "description": "Dyn365ProjectOpsAttach(NCE)\nSubscription: 1c50e0ea-3a36-45ca-d842-faa7afab0910\nQuantity: 141 From: 14.01.2026 To: 15.01.2026",
    "amount": 254.07
  },
  {
    "index": 19,
    "description": "Dyn365ProjectOpsAttach(NCE)\nSubscription: 1c50e0ea-3a36-45ca-d842-faa7afab0910\nQuantity: 69 From: 16.01.2026 To: 31.01.2026",
    "amount": 994.67
  },
  {
    "index": 20,
    "description": "Dyn365OpsSandBT-2AccTest(NCE)\nSubscription: e170f2ad-a6e3-4481-df56-16f2441d9b05\nQuantity: 1 From: 01.01.2026 To: 31.01.2026",
    "amount": 1225.79
  },
  {
    "index": 21,
    "description": "Dyn365HumResAttQualDyn365Bas(NCE)\nSubscription: 47be2c2b-62c3-45f5-c4f0-423c762c318e\nQuantity: 10 From: 14.01.2026 To: 31.01.2026",
    "amount": 162.17
  },
  {
    "index": 22,
    "description": "Dyn365ProsProjectOperatio(NCE)\nSubscription: 40ce5af2-4772-4b3d-c245-25b430a9a5a3\nQuantity: 72 From: 16.01.2026 To: 31.01.2026",
    "amount": 4673.03
  },
  {
    "index": 23,
    "description": "Dyn365SuppChManagAttQualDyn365Bas(NCE)\nSubscription: 3b25d714-0d61-41e8-ced8-cc4e7d458962\nQuantity: 32 From: 14.01.2026 To: 31.01.2026",
    "amount": 518.96
  },
  {
    "index": 24,
    "description": "Dyn365SuppChManagAttQualDyn365Bas(NCE)\nSubscription: 5c56b711-1ac9-4497-da98-592492853656\nQuantity: 2 From: 01.01.2026 To: 31.01.2026",
    "amount": 54.5
  },
  {
    "index": 25,
    "description": "Dyn365SuppChManagAttQualDyn365Bas(NCE)\nSubscription: ce2ef874-d625-40ee-df7b-9164a60bc697\nQuantity: 21 From: 01.01.2026 To: 25.01.2026",
    "amount": 461.49
  },
  {
    "index": 26,
    "description": "Dyn365SuppChManagAttQualDyn365Bas(NCE)\nSubscription: ce2ef874-d625-40ee-df7b-9164a60bc697\nQuantity: 21 From: 26.01.2026 To: 31.01.2026",
    "amount": 119.94
  },
  {
    "index": 27,
    "description": "Dynamics 365 Finance NCE\nSubscription: 2882afc7-718c-4a66-d146-d29414446527\nQuantity: 80 From: 14.01.2026 To: 31.01.2026",
    "amount": 9080.36
  },
  {
    "index": 28,
    "description": "Dynamics 365 Finance NCE\nSubscription: 7c09f04f-2b56-426b-d4c9-1e3fd20f392b\nQuantity: 23 From: 01.01.2026 To: 31.01.2026",
    "amount": 4386.1
  },
  {
    "index": 29,
    "description": "Dyn365 Team Members NCE\nSubscription: 5a92b662-5f9a-4ce3-dc50-fcec342035c2\nQuantity: 920 From: 01.01.2026 To: 31.01.2026",
    "amount": 6688.4
  },
  {
    "index": 30,
    "description": "Dyn365 Team Members NCE\nSubscription: 74bc51b5-740f-427d-cc84-1f232c4942f1\nQuantity: 1 From: 14.01.2026 To: 31.01.2026",
    "amount": 4.59
  },
  {
    "index": 31,
    "description": "M365 Business Basic NCE\nSubscription: fd0bacd5-27e3-411a-c30e-24705fc2694f\nQuantity: 29 From: 01.01.2026 To: 29.01.2026",
    "amount": 147.31
  },
  {
    "index": 32,
    "description": "M365 Business Basic NCE\nSubscription: fd0bacd5-27e3-411a-c30e-24705fc2694f\nQuantity: 34 From: 30.01.2026 To: 31.01.2026",
    "amount": 11.91
  },
  {
    "index": 33,
    "description": "Microsoft 365 E3 NCE\nSubscription: 7f927ce3-a6f2-4bac-d14a-1255b1e5bd0c\nQuantity: 245 From: 01.01.2026 To: 31.01.2026",
    "amount": 8957.2
  },
  {
    "index": 34,
    "description": "M365 E5 Security NCE\nSubscription: 97c46ee6-ef6a-42f1-c8c5-9b1e825d3d34\nQuantity: 171 From: 01.01.2026 To: 31.01.2026",
    "amount": 1857.06
  },
  {
    "index": 35,
    "description": "PowAutoPremNCE\nSubscription: 80f98f32-7a3a-4205-cd5b-bf11a4ffd5d4\nQuantity: 5 From: 01.01.2026 To: 31.01.2026",
    "amount": 73.5
  },
  {
    "index": 36,
    "description": "Power BI Premium Per User NCE\nSubscription: 041d3a17-0388-4cd9-dd1e-c093894ca0d4\nQuantity: 47 From: 01.01.2026 To: 31.01.2026",
    "amount": 852.11
  },
  {
    "index": 37,
    "description": "PlannerandProjectPlan3NCE\nSubscription: 382657bb-e590-43d6-cd98-78f580c20f4b\nQuantity: 25 From: 01.01.2026 To: 31.01.2026",
    "amount": 843.0
  },
  {
    "index": 38,
    "description": "Visio Plan 2 NCE\nSubscription: 9ddf1af5-30a6-400d-ced6-ea79fc42562a\nQuantity: 16 From: 01.01.2026 To: 31.01.2026",
    "amount": 235.2
  },
  {
    "index": 39,
    "description": "MSTePremNCE\nSubscription: 85d8e7db-41ff-4d6a-c43b-043fba306f7c\nQuantity: 1 From: 01.01.2026 To: 31.01.2026",
    "amount": 9.4
  },
  {
    "index": 40,
    "description": "MSTeamsPremiumIntroductoryPric\nSubscription: ef367d29-3ee9-45f5-dd12-42d8caff23b4\nQuantity: 6 From: 01.01.2026 To: 31.01.2026",
    "amount": 54.66
  },
  {
    "index": 41,
    "description": "BeSMARTCom-SBC\nSubscription: SMARTCOMMSBC181220241350\nQuantity: 1 From: 01.01.2026 To: 31.01.2026",
    "amount": 510.39
  },
  {
    "index": 42,
    "description": "BeSMARTCom-ServLv24/7\nSubscription: SMARTCOMMSLA247181220241351\nQuantity: 1 From: 01.01.2026 To: 31.01.2026",
    "amount": 529.29
  },
  {
    "index": 43,
    "description": "MSCopilotStudioNCE\nSubscription: 3b2e16d3-3b44-4cfb-c752-1afb6f4389fc\nQuantity: 1 From: 01.01.2026 To: 31.01.2026",
    "amount": 190.66
  },
  {
    "index": 44,
    "description": "MSFTCopilotForMicrosoft365(NCE)\nSubscription: 87e40740-7b6b-461a-dc0d-ecb7586bd97a\nQuantity: 25 From: 01.01.2026 To: 12.01.2026",
    "amount": 276.97
  },
  {
    "index": 45,
    "description": "MSFTCopilotForMicrosoft365(NCE)\nSubscription: 87e40740-7b6b-461a-dc0d-ecb7586bd97a\nQuantity: 27 From: 13.01.2026 To: 29.01.2026",
    "amount": 423.76
  },
  {
    "index": 46,
    "description": "VERSAND\nTransaktionskosten Cloud",
    "amount": 0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Adobe Acrobat Prof. DC Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Dyn365 Sup Chain Attach to Qual. Base Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Adobe CC for Team Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Adobe Acrobat Prof. DC Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Historical data shows 'Bechtle CN - Azure Plan' being booked to 660500. This line item is 'Azure Plan'."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Historical data shows 'Bechtle CN - Azure Plan' being booked to 660500. This line item is 'Azure Plan'."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Historical data shows 'Bechtle CN - Azure Plan' being booked to 660500. This line item is 'Azure Plan'."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Historical data shows 'Bechtle CN - Azure Plan' being booked to 660500. This line item is 'Azure Plan'."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Historical data shows 'Bechtle CN - Azure Plan' being booked to 660500. This line item is 'Azure Plan'."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Historical data shows 'Bechtle CN - Azure Plan' being booked to 660500. This line item is 'Azure Plan'."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Historical data shows 'Bechtle CN - Azure Plan' being booked to 660500. This line item is 'Azure Plan'."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Historical data shows 'Bechtle CN - Azure Plan' being booked to 660500. This line item is 'Azure Plan'."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Historical data shows 'Bechtle CN - Azure Plan' being booked to 660500. This line item is 'Azure Plan'."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Historical data shows 'Bechtle CN - Azure Plan' being booked to 660500. This line item is 'Azure Plan'."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Adobe Stock for teams (Other) Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'CreaClTeamAppAdSt Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'FrameMaker for Teams Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Adobe RoboHelp for Ent. Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Dyn365ProjectOpsAttach(NCE) Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Dyn365ProjectOpsAttach(NCE) Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Dyn365OpsSandBT-2AccTest(NCE) Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Dyn365HumResAttQualDyn365Bas(NCE) Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Dyn365ProsProjectOperatio(NCE) Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Dyn365SuppChManagAttQualDyn365Bas(NCE) Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Dyn365SuppChManagAttQualDyn365Bas(NCE) Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Dyn365SuppChManagAttQualDyn365Bas(NCE) Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Dyn365SuppChManagAttQualDyn365Bas(NCE) Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Dynamics 365 Finance NCE Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Dynamics 365 Finance NCE Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Dyn365 Team Members NCE Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Dyn365 Team Members NCE Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'M365 Business Basic NCE Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'M365 Business Basic NCE Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Microsoft 365 E3 NCE Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'M365 E5 Security NCE Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'PowAutoPremNCE Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Power BI Premium Per User NCE Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'PlannerandProjectPlan3NCE Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'Visio Plan 2 NCE Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'MSTePremNCE Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'MSTeamsPremiumIntroductoryPric Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'BeSMARTCom-SBC Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'BeSMARTCom-ServLv24/7 Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'MSCopilotStudioNCE Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'MSFTCopilotForMicrosoft365(NCE) Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entries for Bechtle related to Microsoft subscriptions. 'MSFTCopilotForMicrosoft365(NCE) Subscription' is likely an IT subscription fee."
    },
    {
      "debit_account": "730600",
      "confidence": 0.7,
      "reasoning": "No direct match. 'Transaktionskosten Cloud' translates to 'Cloud Transaction Costs'. This could be bank charges or other administrative expenses related to cloud services. Using 730600 (Bank charges) as a reasonable default."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025-09.2026 Microsoft 365 Subscription,596337.6,660500,802300,16
Bechtle GmbH IT- Systemhaus,D365 yearly subscription _Bechtle,961068.0,660500,802300,16
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025-11.2027 TE-Systems Subscription,975.0,660500,802300,16
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 Credit,-1948.56,660500,802300,16
Bechtle GmbH IT- Systemhaus,Bechtle CN - Azure Plan,-1110.9,660500,802300,16
Bechtle GmbH IT- Systemhaus,Bechtle 04.2025,173378.08,660500,802300,16
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025,98602.77,660500,802300,16
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025 Server License 3y,11920.84,129900,802300,4
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 MacBook Pro 16=1pcs,2666.0,129900,802300,4
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 MacBook Pro 14 - 1pc,1843.0,129900,802300,4
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 MacBook Pro M4,2585.92,129900,802300,4
Bechtle GmbH IT- Systemhaus,Bechtle Camtasia License 2025 - 20 pcs,3406.6,660400,802300,2
Bechtle GmbH IT- Systemhaus,Bechtle 05.2025 Fortinet,1392.86,660400,802300,2
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025 Server License 3y,1323.68,668000,802300,1
Bechtle GmbH IT- Systemhaus,Bechtle MYQ ROGER SAAS SUBSCRIPTION,1080.0,660200,802300,1
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 Amazon Web Services,34435.31,410200,401100,1
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025 Amazon Web Services,40815.32,660500,401100,1
Salesforce.com Germany GmbH,SalesForce 11.2025-01.2026 Subscription,65599.26,660500,802500,1
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: Bechtle GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Adobe Acrobat Prof. DC\nSubscription: 0de1e26e374f79a29157a9c4d3224aNA\nQuantity: 1 From: 09.01.2026 To: 20.01.2026",
    "amount": 8.52
  },
  {
    "index": 1,
    "description": "Dyn365 Sup Chain Attach to Qual. Base\nSubscription: 306d6048-c542-4b2d-b4d4-720f945c33a4\nQuantity: 20 From: 01.01.2026 To: 31.01.2026",
    "amount": 506.0
  },
  {
    "index": 2,
    "description": "Adobe CC for Team\nSubscription: f22271aea14438a3c35fcc3f69a160NA\nQuantity: 13 From: 21.01.2026 To: 20.01.2027",
    "amount": 12490.92
  },
  {
    "index": 3,
    "description": "Adobe Acrobat Prof. DC\nSubscription: 0de1e26e374f79a29157a9c4d3224aNA\nQuantity: 66 From: 21.01.2026 To: 20.01.2027",
    "amount": 17099.28
  },
  {
    "index": 4,
    "description": "Azure Plan\nSubscription: 54765b9a-296d-f00a-5c2f-39da2598dd56\nEnt. Id: 6e66e4b1-e0d7-4771-810f-64081bccc896\nFrom: 2026-01-01 To: 2026-01-31",
    "amount": 250.6
  },
  {
    "index": 5,
    "description": "Azure Plan\nSubscription: 54765b9a-296d-f00a-5c2f-39da2598dd56\nEnt. Id: 651c501d-ce8d-4258-b47a-2ec65892ab6c\nFrom: 2026-01-01 To: 2026-01-31",
    "amount": 560.04
  },
  {
    "index": 6,
    "description": "Azure Plan\nSubscription: 54765b9a-296d-f00a-5c2f-39da2598dd56\nEnt. Id: 765a1741-6258-4392-ae4e-ac77ecea7179\nFrom: 2026-01-01 To: 2026-01-31",
    "amount": 1128.77
  },
  {
    "index": 7,
    "description": "Azure Plan\nSubscription: 54765b9a-296d-f00a-5c2f-39da2598dd56\nEnt. Id: a62d47b6-3093-4221-98c0-75b63815912e\nFrom: 2026-01-01 To: 2026-01-31",
    "amount": 1613.75
  },
  {
    "index": 8,
    "description": "Azure Plan\nSubscription: 54765b9a-296d-f00a-5c2f-39da2598dd56\nEnt. Id: 22f31023-76dd-4aa5-a354-c70a6bd30b61\nFrom: 2026-01-01 To: 2026-01-31",
    "amount": 2782.85
  },
  {
    "index": 9,
    "description": "Azure Plan\nSubscription: 54765b9a-296d-f00a-5c2f-39da2598dd56\nEnt. Id: 94c43d34-a62b-4ac5-bf76-5ac8bfcf06e8\nFrom: 2026-01-01 To: 2026-01-31",
    "amount": 3850.35
  },
  {
    "index": 10,
    "description": "Azure Plan\nSubscription: 54765b9a-296d-f00a-5c2f-39da2598dd56\nEnt. Id: f802922c-fd46-4dbf-bafc-3dc02858b3d2\nFrom: 2026-01-01 To: 2026-01-31",
    "amount": 4578.27
  },
  {
    "index": 11,
    "description": "Azure Plan\nSubscription: 54765b9a-296d-f00a-5c2f-39da2598dd56\nEnt. Id: 837fe8e9-6fd4-4643-accd-d6dfa778121a\nFrom: 2026-01-01 To: 2026-01-31",
    "amount": 7459.91
  },
  {
    "index": 12,
    "description": "Azure Plan\nSubscription: 54765b9a-296d-f00a-5c2f-39da2598dd56\nEnt. Id: 99b897d6-2763-4af8-9b0f-fbdf698953cf\nFrom: 2026-01-01 To: 2026-01-31",
    "amount": 14690.27
  },
  {
    "index": 13,
    "description": "Azure Plan\nSubscription: 54765b9a-296d-f00a-5c2f-39da2598dd56\nEnt. Id: 46766cd6-6c11-4aac-98d2-acc470e6dfa5\nFrom: 2026-01-01 To: 2026-01-31",
    "amount": 27951.92
  },
  {
    "index": 14,
    "description": "Adobe Stock for teams (Other)\nSubscription: a8309d0f4745ba9ac6a26c532c8ab1NA\nQuantity: 1 From: 21.01.2026 To: 20.01.2027",
    "amount": 863.88
  },
  {
    "index": 15,
    "description": "CreaClTeamAppAdSt\nSubscription: 600660b3e04a49a2301c74b220fe73NA\nQuantity: 1 From: 21.01.2026 To: 20.01.2027",
    "amount": 1299.6
  },
  {
    "index": 16,
    "description": "FrameMaker for Teams\nSubscription: 6ed7b111b14cff9f1d887bf556efccNA\nQuantity: 4 From: 21.01.2026 To: 20.01.2027",
    "amount": 2094.72
  },
  {
    "index": 17,
    "description": "Adobe RoboHelp for Ent.\nSubscription: 1177a01a7a4379a2f68232b00adea4NA\nQuantity: 1 From: 21.01.2026 To: 20.01.2027",
    "amount": 569.88
  },
  {
    "index": 18,
    "description": "Dyn365ProjectOpsAttach(NCE)\nSubscription: 1c50e0ea-3a36-45ca-d842-faa7afab0910\nQuantity: 141 From: 14.01.2026 To: 15.01.2026",
    "amount": 254.07
  },
  {
    "index": 19,
    "description": "Dyn365ProjectOpsAttach(NCE)\nSubscription: 1c50e0ea-3a36-45ca-d842-faa7afab0910\nQuantity: 69 From: 16.01.2026 To: 31.01.2026",
    "amount": 994.67
  },
  {
    "index": 20,
    "description": "Dyn365OpsSandBT-2AccTest(NCE)\nSubscription: e170f2ad-a6e3-4481-df56-16f2441d9b05\nQuantity: 1 From: 01.01.2026 To: 31.01.2026",
    "amount": 1225.79
  },
  {
    "index": 21,
    "description": "Dyn365HumResAttQualDyn365Bas(NCE)\nSubscription: 47be2c2b-62c3-45f5-c4f0-423c762c318e\nQuantity: 10 From: 14.01.2026 To: 31.01.2026",
    "amount": 162.17
  },
  {
    "index": 22,
    "description": "Dyn365ProsProjectOperatio(NCE)\nSubscription: 40ce5af2-4772-4b3d-c245-25b430a9a5a3\nQuantity: 72 From: 16.01.2026 To: 31.01.2026",
    "amount": 4673.03
  },
  {
    "index": 23,
    "description": "Dyn365SuppChManagAttQualDyn365Bas(NCE)\nSubscription: 3b25d714-0d61-41e8-ced8-cc4e7d458962\nQuantity: 32 From: 14.01.2026 To: 31.01.2026",
    "amount": 518.96
  },
  {
    "index": 24,
    "description": "Dyn365SuppChManagAttQualDyn365Bas(NCE)\nSubscription: 5c56b711-1ac9-4497-da98-592492853656\nQuantity: 2 From: 01.01.2026 To: 31.01.2026",
    "amount": 54.5
  },
  {
    "index": 25,
    "description": "Dyn365SuppChManagAttQualDyn365Bas(NCE)\nSubscription: ce2ef874-d625-40ee-df7b-9164a60bc697\nQuantity: 21 From: 01.01.2026 To: 25.01.2026",
    "amount": 461.49
  },
  {
    "index": 26,
    "description": "Dyn365SuppChManagAttQualDyn365Bas(NCE)\nSubscription: ce2ef874-d625-40ee-df7b-9164a60bc697\nQuantity: 21 From: 26.01.2026 To: 31.01.2026",
    "amount": 119.94
  },
  {
    "index": 27,
    "description": "Dynamics 365 Finance NCE\nSubscription: 2882afc7-718c-4a66-d146-d29414446527\nQuantity: 80 From: 14.01.2026 To: 31.01.2026",
    "amount": 9080.36
  },
  {
    "index": 28,
    "description": "Dynamics 365 Finance NCE\nSubscription: 7c09f04f-2b56-426b-d4c9-1e3fd20f392b\nQuantity: 23 From: 01.01.2026 To: 31.01.2026",
    "amount": 4386.1
  },
  {
    "index": 29,
    "description": "Dyn365 Team Members NCE\nSubscription: 5a92b662-5f9a-4ce3-dc50-fcec342035c2\nQuantity: 920 From: 01.01.2026 To: 31.01.2026",
    "amount": 6688.4
  },
  {
    "index": 30,
    "description": "Dyn365 Team Members NCE\nSubscription: 74bc51b5-740f-427d-cc84-1f232c4942f1\nQuantity: 1 From: 14.01.2026 To: 31.01.2026",
    "amount": 4.59
  },
  {
    "index": 31,
    "description": "M365 Business Basic NCE\nSubscription: fd0bacd5-27e3-411a-c30e-24705fc2694f\nQuantity: 29 From: 01.01.2026 To: 29.01.2026",
    "amount": 147.31
  },
  {
    "index": 32,
    "description": "M365 Business Basic NCE\nSubscription: fd0bacd5-27e3-411a-c30e-24705fc2694f\nQuantity: 34 From: 30.01.2026 To: 31.01.2026",
    "amount": 11.91
  },
  {
    "index": 33,
    "description": "Microsoft 365 E3 NCE\nSubscription: 7f927ce3-a6f2-4bac-d14a-1255b1e5bd0c\nQuantity: 245 From: 01.01.2026 To: 31.01.2026",
    "amount": 8957.2
  },
  {
    "index": 34,
    "description": "M365 E5 Security NCE\nSubscription: 97c46ee6-ef6a-42f1-c8c5-9b1e825d3d34\nQuantity: 171 From: 01.01.2026 To: 31.01.2026",
    "amount": 1857.06
  },
  {
    "index": 35,
    "description": "PowAutoPremNCE\nSubscription: 80f98f32-7a3a-4205-cd5b-bf11a4ffd5d4\nQuantity: 5 From: 01.01.2026 To: 31.01.2026",
    "amount": 73.5
  },
  {
    "index": 36,
    "description": "Power BI Premium Per User NCE\nSubscription: 041d3a17-0388-4cd9-dd1e-c093894ca0d4\nQuantity: 47 From: 01.01.2026 To: 31.01.2026",
    "amount": 852.11
  },
  {
    "index": 37,
    "description": "PlannerandProjectPlan3NCE\nSubscription: 382657bb-e590-43d6-cd98-78f580c20f4b\nQuantity: 25 From: 01.01.2026 To: 31.01.2026",
    "amount": 843.0
  },
  {
    "index": 38,
    "description": "Visio Plan 2 NCE\nSubscription: 9ddf1af5-30a6-400d-ced6-ea79fc42562a\nQuantity: 16 From: 01.01.2026 To: 31.01.2026",
    "amount": 235.2
  },
  {
    "index": 39,
    "description": "MSTePremNCE\nSubscription: 85d8e7db-41ff-4d6a-c43b-043fba306f7c\nQuantity: 1 From: 01.01.2026 To: 31.01.2026",
    "amount": 9.4
  },
  {
    "index": 40,
    "description": "MSTeamsPremiumIntroductoryPric\nSubscription: ef367d29-3ee9-45f5-dd12-42d8caff23b4\nQuantity: 6 From: 01.01.2026 To: 31.01.2026",
    "amount": 54.66
  },
  {
    "index": 41,
    "description": "BeSMARTCom-SBC\nSubscription: SMARTCOMMSBC181220241350\nQuantity: 1 From: 01.01.2026 To: 31.01.2026",
    "amount": 510.39
  },
  {
    "index": 42,
    "description": "BeSMARTCom-ServLv24/7\nSubscription: SMARTCOMMSLA247181220241351\nQuantity: 1 From: 01.01.2026 To: 31.01.2026",
    "amount": 529.29
  },
  {
    "index": 43,
    "description": "MSCopilotStudioNCE\nSubscription: 3b2e16d3-3b44-4cfb-c752-1afb6f4389fc\nQuantity: 1 From: 01.01.2026 To: 31.01.2026",
    "amount": 190.66
  },
  {
    "index": 44,
    "description": "MSFTCopilotForMicrosoft365(NCE)\nSubscription: 87e40740-7b6b-461a-dc0d-ecb7586bd97a\nQuantity: 25 From: 01.01.2026 To: 12.01.2026",
    "amount": 276.97
  },
  {
    "index": 45,
    "description": "MSFTCopilotForMicrosoft365(NCE)\nSubscription: 87e40740-7b6b-461a-dc0d-ecb7586bd97a\nQuantity: 27 From: 13.01.2026 To: 29.01.2026",
    "amount": 423.76
  },
  {
    "index": 46,
    "description": "VERSAND\nTransaktionskosten Cloud",
    "amount": 0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "401100",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Matches historical entry for 'Bechtle CN - Azure Plan' and 'Bechtle Amazon Web Services' which are assigned to cost center 401100 (Managed Services)."
    },
    {
      "cost_center": "401100",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Matches historical entry for 'Bechtle CN - Azure Plan' and 'Bechtle Amazon Web Services' which are assigned to cost center 401100 (Managed Services)."
    },
    {
      "cost_center": "401100",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Matches historical entry for 'Bechtle CN - Azure Plan' and 'Bechtle Amazon Web Services' which are assigned to cost center 401100 (Managed Services)."
    },
    {
      "cost_center": "401100",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Matches historical entry for 'Bechtle CN - Azure Plan' and 'Bechtle Amazon Web Services' which are assigned to cost center 401100 (Managed Services)."
    },
    {
      "cost_center": "401100",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Matches historical entry for 'Bechtle CN - Azure Plan' and 'Bechtle Amazon Web Services' which are assigned to cost center 401100 (Managed Services)."
    },
    {
      "cost_center": "401100",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Matches historical entry for 'Bechtle CN - Azure Plan' and 'Bechtle Amazon Web Services' which are assigned to cost center 401100 (Managed Services)."
    },
    {
      "cost_center": "401100",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Matches historical entry for 'Bechtle CN - Azure Plan' and 'Bechtle Amazon Web Services' which are assigned to cost center 401100 (Managed Services)."
    },
    {
      "cost_center": "401100",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Matches historical entry for 'Bechtle CN - Azure Plan' and 'Bechtle Amazon Web Services' which are assigned to cost center 401100 (Managed Services)."
    },
    {
      "cost_center": "401100",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Matches historical entry for 'Bechtle CN - Azure Plan' and 'Bechtle Amazon Web Services' which are assigned to cost center 401100 (Managed Services)."
    },
    {
      "cost_center": "401100",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Matches historical entry for 'Bechtle CN - Azure Plan' and 'Bechtle Amazon Web Services' which are assigned to cost center 401100 (Managed Services)."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.9,
      "reasoning": "Bechtle is the supplier. Similar to historical entries for Bechtle and software licenses."
    },
    {
      "cost_center": "802300",
      "confidence": 0.5,
      "reasoning": "Bechtle is the supplier. Transaction costs are usually IT."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
"Amazon Web Services EMEA SARL, Niederlassung Deutschland",Amazon 09.2025 Web Services,3290.02,410200,802300,12
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025-09.2026 Microsoft 365 Subscription,596337.6,660500,802300,10
Bechtle GmbH IT- Systemhaus,D365 yearly subscription _Bechtle,961068.0,660500,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 06.2025,173966.39,660500,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025 Amazon Web Services,40815.32,660500,401100,1
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 Amazon Web Services,34435.31,410200,401100,1

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
"Amazon Web Services EMEA SARL, Niederlassung Deutschland",Amazon 09.2025 Web Services,3290.02,410200,802300,12
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025-09.2026 Microsoft 365 Subscription,596337.6,660500,802300,10
Bechtle GmbH IT- Systemhaus,D365 yearly subscription _Bechtle,961068.0,660500,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 06.2025,173966.39,660500,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025 Amazon Web Services,40815.32,660500,401100,1
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 Amazon Web Services,34435.31,410200,401100,1
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: Bechtle GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Amazon Web Services\nSubscription: 407536341376\nFrom: 2026-01-01 To: 2026-02-01",
    "amount": 30798.86
  },
  {
    "index": 1,
    "description": "Amazon Web Services\nSubscription: 651706767367\nFrom: 2026-01-01 To: 2026-02-01",
    "amount": 3918.26
  },
  {
    "index": 2,
    "description": "VERSAND\nTransaktionskosten Cloud",
    "amount": 0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entry 'Bechtle 10.2025 Amazon Web Services' and 'Bechtle 11.2025 Amazon Web Services', which are likely related to AWS subscriptions. Given the description contains 'Amazon Web Services' and 'Subscription', 660500 is the most likely account based on historical data for Bechtle."
    },
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "Similar to historical entry 'Bechtle 10.2025 Amazon Web Services' and 'Bechtle 11.2025 Amazon Web Services', which are likely related to AWS subscriptions. Given the description contains 'Amazon Web Services' and 'Subscription', 660500 is the most likely account based on historical data for Bechtle."
    },
    {
      "debit_account": "410200",
      "confidence": 0.7,
      "reasoning": "The description 'VERSAND Transaktionskosten Cloud' translates to 'Shipping Transaction Costs Cloud'. While there's no direct match, 'Bechtle 11.2025 Amazon Web Services' uses 410200. Given the 'Cloud' reference, this seems like a reasonable, albeit less confident, match."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
"Amazon Web Services EMEA SARL, Niederlassung Deutschland",Amazon 09.2025 Web Services,3290.02,410200,802300,12
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025-09.2026 Microsoft 365 Subscription,596337.6,660500,802300,10
Bechtle GmbH IT- Systemhaus,D365 yearly subscription _Bechtle,961068.0,660500,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 06.2025,173966.39,660500,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025 Amazon Web Services,40815.32,660500,401100,1
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 Amazon Web Services,34435.31,410200,401100,1
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: Bechtle GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Amazon Web Services\nSubscription: 407536341376\nFrom: 2026-01-01 To: 2026-02-01",
    "amount": 30798.86
  },
  {
    "index": 1,
    "description": "Amazon Web Services\nSubscription: 651706767367\nFrom: 2026-01-01 To: 2026-02-01",
    "amount": 3918.26
  },
  {
    "index": 2,
    "description": "VERSAND\nTransaktionskosten Cloud",
    "amount": 0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "401100",
      "confidence": 0.95,
      "reasoning": "Historical data shows Bechtle invoices for Amazon Web Services being booked to cost center 401100 (Managed Services). The description contains 'Amazon Web Services'."
    },
    {
      "cost_center": "401100",
      "confidence": 0.95,
      "reasoning": "Historical data shows Bechtle invoices for Amazon Web Services being booked to cost center 401100 (Managed Services). The description contains 'Amazon Web Services'."
    },
    {
      "cost_center": "802300",
      "confidence": 0.7,
      "reasoning": "The description 'Transaktionskosten Cloud' suggests cloud transaction costs, which are typically associated with IT. Therefore, cost center 802300 (IT) is assigned. No historical data available for this specific description."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Globalization Partners International Ireland Limited,Deposit Refund C. G. - Spain,-15637.5,178000,802600,9
Globalization Partners International Ireland Limited,Deposit A. D. - Italy,10976.87,178000,802600,9
Globalization Partners International Ireland Limited,Deposit M. T. - Philippines,2783.97,178000,802600,9
Globalization Partners International Ireland Limited,Deposit R. S. C. - India,13481.07,178000,802600,9
Globalization Partners International Ireland Limited,Travel Expenses T. R. - Spain,440.05,700000,803100,3
Globalization Partners International Ireland Limited,Travel Expenses C. G. - Spain,725.13,700000,701800,2
RADISSON Hotels Austria GmbH,VAT,186.94,160920,803100,1
NAVAN INC,Navan -  SalesCookie Payment,2922.24,660500,802500,1
RADISSON Hotels Austria GmbH,Radisson 05.2025 Legal Offsite Event - Proforma Payment,3460.0,711100,803100,1
Castle Tendency Lda,06.2025 Catering Lisbon Event  Credit,-248.71,711100,701800,1
NAVAN INC,Paypro-charge.com via Navan CC,723.27,660500,802300,1

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Globalization Partners International Ireland Limited,Deposit Refund C. G. - Spain,-15637.5,178000,802600,9
Globalization Partners International Ireland Limited,Deposit A. D. - Italy,10976.87,178000,802600,9
Globalization Partners International Ireland Limited,Deposit M. T. - Philippines,2783.97,178000,802600,9
Globalization Partners International Ireland Limited,Deposit R. S. C. - India,13481.07,178000,802600,9
Globalization Partners International Ireland Limited,Travel Expenses T. R. - Spain,440.05,700000,803100,3
Globalization Partners International Ireland Limited,Travel Expenses C. G. - Spain,725.13,700000,701800,2
RADISSON Hotels Austria GmbH,VAT,186.94,160920,803100,1
NAVAN INC,Navan -  SalesCookie Payment,2922.24,660500,802500,1
RADISSON Hotels Austria GmbH,Radisson 05.2025 Legal Offsite Event - Proforma Payment,3460.0,711100,803100,1
Castle Tendency Lda,06.2025 Catering Lisbon Event  Credit,-248.71,711100,701800,1
NAVAN INC,Paypro-charge.com via Navan CC,723.27,660500,802300,1
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: Ciragan Sarayi ve Isletmeleri Gelistirme Insaat Turizm A.S.

Line Items:
[
  {
    "index": 0,
    "description": "Second Deposit (Inc. VAT)",
    "amount": 15800
  },
  {
    "index": 1,
    "description": "Restaurant Payments(Inc. VAT)",
    "amount": 9900
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "178000",
      "confidence": 0.6,
      "reasoning": "No exact match for the supplier. However, 'Deposit' in the description matches historical entries from Globalization Partners International Ireland Limited, which uses account 178000 for deposits. While the supplier is different, the nature of the transaction (deposit) suggests this account."
    },
    {
      "debit_account": "711100",
      "confidence": 0.5,
      "reasoning": "No exact match for the supplier. The description 'Restaurant Payments' is similar to 'Catering Lisbon Event' from Castle Tendency Lda, which uses account 711100. Given the lack of a better match, this is the most relevant historical precedent."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Globalization Partners International Ireland Limited,Deposit Refund C. G. - Spain,-15637.5,178000,802600,9
Globalization Partners International Ireland Limited,Deposit A. D. - Italy,10976.87,178000,802600,9
Globalization Partners International Ireland Limited,Deposit M. T. - Philippines,2783.97,178000,802600,9
Globalization Partners International Ireland Limited,Deposit R. S. C. - India,13481.07,178000,802600,9
Globalization Partners International Ireland Limited,Travel Expenses T. R. - Spain,440.05,700000,803100,3
Globalization Partners International Ireland Limited,Travel Expenses C. G. - Spain,725.13,700000,701800,2
RADISSON Hotels Austria GmbH,VAT,186.94,160920,803100,1
NAVAN INC,Navan -  SalesCookie Payment,2922.24,660500,802500,1
RADISSON Hotels Austria GmbH,Radisson 05.2025 Legal Offsite Event - Proforma Payment,3460.0,711100,803100,1
Castle Tendency Lda,06.2025 Catering Lisbon Event  Credit,-248.71,711100,701800,1
NAVAN INC,Paypro-charge.com via Navan CC,723.27,660500,802300,1
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: Ciragan Sarayi ve Isletmeleri Gelistirme Insaat Turizm A.S.

Line Items:
[
  {
    "index": 0,
    "description": "Second Deposit (Inc. VAT)",
    "amount": 15800
  },
  {
    "index": 1,
    "description": "Restaurant Payments(Inc. VAT)",
    "amount": 9900
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "803100",
      "confidence": 0.6,
      "reasoning": "No exact match. Assuming deposit for legal offsite event based on similar invoices for Radisson Hotels Austria GmbH. Legal (803100) seems most appropriate."
    },
    {
      "cost_center": "701800",
      "confidence": 0.6,
      "reasoning": "No exact match. Assuming restaurant payments are for sales team events or client meetings. Sales (701800) seems most appropriate."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Colt Technology Services GmbH,Colt 03.2025,1265.0,640000,802200,10

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Colt Technology Services GmbH,Colt 03.2025,1265.0,640000,802200,10
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: Colt Technology Services GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Colt IP Access - IP Access 300M Flat - FRA/FRA/IA-592685-A+FRA/FRA/IA-634817-A - A End - Regnology Germany GmbH (Id00156) Hanauer Landstrasse 121 Frankfurt 60314",
    "amount": 936.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "640000",
      "confidence": 0.95,
      "reasoning": "The supplier name 'Colt Technology Services GmbH' and a similar description 'Colt' are found in the historical data with a high cluster_count of 10. This indicates a strong pattern for using account 640000 for invoices from this supplier."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Colt Technology Services GmbH,Colt 03.2025,1265.0,640000,802200,10
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: Colt Technology Services GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Colt IP Access - IP Access 300M Flat - FRA/FRA/IA-592685-A+FRA/FRA/IA-634817-A - A End - Regnology Germany GmbH (Id00156) Hanauer Landstrasse 121 Frankfurt 60314",
    "amount": 936.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802200",
      "confidence": 0.95,
      "reasoning": "The historical data shows that Colt Technology Services GmbH invoices with descriptions containing \"Colt\" are consistently assigned to cost center 802200 (Admin) with a high cluster count of 10. This indicates a strong and reliable pattern."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Data Business Services - DBS,DBS REGNOLOGY DPO GER,1133.0,730500,803100,9
Data Business Services - DBS,DBS,6512.0,730500,803100,9
Data Business Services - DBS,09.2025 DBS,143.0,730500,803100,9
Data Business Services - DBS,03.2025 DBS,737.0,730000,803100,1

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Data Business Services - DBS,DBS REGNOLOGY DPO GER,1133.0,730500,803100,9
Data Business Services - DBS,DBS,6512.0,730500,803100,9
Data Business Services - DBS,09.2025 DBS,143.0,730500,803100,9
Data Business Services - DBS,03.2025 DBS,737.0,730000,803100,1
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: Data Business Services GmbH & Co. KG

Line Items:
[
  {
    "index": 0,
    "description": "Consulting Services Data Privacy",
    "amount": 1859.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "730500",
      "confidence": 0.95,
      "reasoning": "The supplier name is very similar to 'Data Business Services - DBS'. The description 'Consulting Services Data Privacy' is similar to 'DBS REGNOLOGY DPO GER', 'DBS', and 'DBS' in the historical data. The account 730500 has a high cluster count (9) and is the most appropriate choice."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Data Business Services - DBS,DBS REGNOLOGY DPO GER,1133.0,730500,803100,9
Data Business Services - DBS,DBS,6512.0,730500,803100,9
Data Business Services - DBS,09.2025 DBS,143.0,730500,803100,9
Data Business Services - DBS,03.2025 DBS,737.0,730000,803100,1
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: Data Business Services GmbH & Co. KG

Line Items:
[
  {
    "index": 0,
    "description": "Consulting Services Data Privacy",
    "amount": 1859.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "803100",
      "confidence": 0.95,
      "reasoning": "The supplier name is similar to 'Data Business Services - DBS'. The description 'Consulting Services Data Privacy' is related to legal and compliance, which aligns with the historical booking pattern for this supplier. The cost center 803100 (Legal) has a high cluster_count."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
SKEDDLY - ELEVEN41 SOFTWARE INC,Skeddly 04.2025,43.05,410200,802300,7
MarkMonitor Inc.,MarkMonitor 11.2025 Domain Renewal,313.0,410200,802300,7
LUSHA SYSTEMS INC,Lusha 11.2025-11.2026 Scale Subscription,10080.0,660500,701800,1
SKG Global Software,SKG Global 12.2025-11.2026 Annual Plan,11760.0,660500,802400,1
SDL Limited,SDL Software Subscription 10.2025-9.2026,22959.75,660500,501307,1

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
SKEDDLY - ELEVEN41 SOFTWARE INC,Skeddly 04.2025,43.05,410200,802300,7
MarkMonitor Inc.,MarkMonitor 11.2025 Domain Renewal,313.0,410200,802300,7
LUSHA SYSTEMS INC,Lusha 11.2025-11.2026 Scale Subscription,10080.0,660500,701800,1
SKG Global Software,SKG Global 12.2025-11.2026 Annual Plan,11760.0,660500,802400,1
SDL Limited,SDL Software Subscription 10.2025-9.2026,22959.75,660500,501307,1
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: Eleven41 Software Inc.

Line Items:
[
  {
    "index": 0,
    "description": "Usage January 2026",
    "amount": 69.48
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "410200",
      "confidence": 0.95,
      "reasoning": "The supplier name is similar to 'SKEDDLY - ELEVEN41 SOFTWARE INC' and the description is related to usage, which aligns with the historical booking pattern for Hosting/Server Costs (410200) with a high cluster count of 7."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
SKEDDLY - ELEVEN41 SOFTWARE INC,Skeddly 04.2025,43.05,410200,802300,7
MarkMonitor Inc.,MarkMonitor 11.2025 Domain Renewal,313.0,410200,802300,7
LUSHA SYSTEMS INC,Lusha 11.2025-11.2026 Scale Subscription,10080.0,660500,701800,1
SKG Global Software,SKG Global 12.2025-11.2026 Annual Plan,11760.0,660500,802400,1
SDL Limited,SDL Software Subscription 10.2025-9.2026,22959.75,660500,501307,1
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: Eleven41 Software Inc.

Line Items:
[
  {
    "index": 0,
    "description": "Usage January 2026",
    "amount": 69.48
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802300",
      "confidence": 0.95,
      "reasoning": "The supplier name 'Eleven41 Software Inc.' is very similar to 'SKEDDLY - ELEVEN41 SOFTWARE INC' in the historical data. The historical booking for that supplier has a cost center of 802300 and a high cluster count of 7, indicating a reliable pattern."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
mantlik kainz GmbH,mantlik 01.2025,4000.0,410000,403000,4
HANDSONCODE SP ZOO,Handsontable 03.2025-03.2026 IT Subscription,8091.0,660500,100180,2
HANDSONCODE SP ZOO,Handsontable Yearly Sub.,1797.0,660500,100180,2
okadis Consulting GmbH,Okadis 07-12.2025 Subscription and Maintenance Fee,136468.93,410100,100100,2
AON Solutions Germany GmbH,AON -  service fee FY 2024,10315.0,530600,802600,1
SKG Global Software,SKG Global 12.2025-11.2026 Annual Plan,11760.0,660500,802400,1

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
mantlik kainz GmbH,mantlik 01.2025,4000.0,410000,403000,4
HANDSONCODE SP ZOO,Handsontable 03.2025-03.2026 IT Subscription,8091.0,660500,100180,2
HANDSONCODE SP ZOO,Handsontable Yearly Sub.,1797.0,660500,100180,2
okadis Consulting GmbH,Okadis 07-12.2025 Subscription and Maintenance Fee,136468.93,410100,100100,2
AON Solutions Germany GmbH,AON -  service fee FY 2024,10315.0,530600,802600,1
SKG Global Software,SKG Global 12.2025-11.2026 Annual Plan,11760.0,660500,802400,1
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: Handsoncode Sp. z o.o.

Line Items:
[
  {
    "index": 0,
    "description": "Handsontable Maintenance and Support Plan - Standard",
    "amount": 599.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "660500",
      "confidence": 0.9,
      "reasoning": "The supplier name is an exact match for 'HANDSONCODE SP ZOO'. The description is similar to 'Handsontable Yearly Sub.' and 'Handsontable 03.2025-03.2026 IT Subscription', which were booked to 660500. This account also has the highest cluster_count for this supplier."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
mantlik kainz GmbH,mantlik 01.2025,4000.0,410000,403000,4
HANDSONCODE SP ZOO,Handsontable 03.2025-03.2026 IT Subscription,8091.0,660500,100180,2
HANDSONCODE SP ZOO,Handsontable Yearly Sub.,1797.0,660500,100180,2
okadis Consulting GmbH,Okadis 07-12.2025 Subscription and Maintenance Fee,136468.93,410100,100100,2
AON Solutions Germany GmbH,AON -  service fee FY 2024,10315.0,530600,802600,1
SKG Global Software,SKG Global 12.2025-11.2026 Annual Plan,11760.0,660500,802400,1
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: Handsoncode Sp. z o.o.

Line Items:
[
  {
    "index": 0,
    "description": "Handsontable Maintenance and Support Plan - Standard",
    "amount": 599.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "100180",
      "confidence": 0.95,
      "reasoning": "The supplier name 'HANDSONCODE SP ZOO' and a similar description ('Handsontable Yearly Sub.') are found in the historical data, associated with cost center '100180' (Regnology Reporting Hub). The cluster_count is 2, indicating a reliable pattern."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
ICF SYSTEMS AG,ICF 08.2025,4750.0,410400,401100,10
ICF SYSTEMS AG,ICF 2024-2027,4750.0,410400,401100,10

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
ICF SYSTEMS AG,ICF 08.2025,4750.0,410400,401100,10
ICF SYSTEMS AG,ICF 2024-2027,4750.0,410400,401100,10
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: ICF SYSTEMS AG

Line Items:
[
  {
    "index": 0,
    "description": "Weiterbetrieb TeamBank AG - Bereitstellung TeamBank",
    "amount": 4750.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "410400",
      "confidence": 0.95,
      "reasoning": "The supplier name is 'ICF SYSTEMS AG'. The description 'Weiterbetrieb TeamBank AG - Bereitstellung TeamBank' is similar to 'ICF 08.2025' and 'ICF 2024-2027' in the historical data, which are mapped to GL account '410400' with a high cluster count of 10."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
ICF SYSTEMS AG,ICF 08.2025,4750.0,410400,401100,10
ICF SYSTEMS AG,ICF 2024-2027,4750.0,410400,401100,10
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: ICF SYSTEMS AG

Line Items:
[
  {
    "index": 0,
    "description": "Weiterbetrieb TeamBank AG - Bereitstellung TeamBank",
    "amount": 4750.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "401100",
      "confidence": 0.95,
      "reasoning": "The supplier is ICF SYSTEMS AG. The description contains 'TeamBank', which is similar to the historical data 'ICF 08.2025' and 'ICF 2024-2027', both associated with cost center 401100. The historical data has a high cluster_count of 10, indicating a strong pattern."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
LTI Oststern I GmbH & Co. KG,LTI 08.2025 Office Rent - Frankfurt,46002.39,281400,802200,10
LTI Oststern I GmbH & Co. KG,202502 Office Rent - Frankfurt,46002.39,281400,802200,10
LTI Oststern I GmbH & Co. KG,LTI 07.2025 Admin Fee - Frankfurt,9825.97,617000,802200,10
LTI Oststern I GmbH & Co. KG,202502 Admin Fee - Frankfurt,7538.8,617000,802200,10

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
LTI Oststern I GmbH & Co. KG,LTI 08.2025 Office Rent - Frankfurt,46002.39,281400,802200,10
LTI Oststern I GmbH & Co. KG,202502 Office Rent - Frankfurt,46002.39,281400,802200,10
LTI Oststern I GmbH & Co. KG,LTI 07.2025 Admin Fee - Frankfurt,9825.97,617000,802200,10
LTI Oststern I GmbH & Co. KG,202502 Admin Fee - Frankfurt,7538.8,617000,802200,10
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: LTI Oststern I GmbH & Co. KG

Line Items:
[
  {
    "index": 0,
    "description": "Miete B\u00fcrofl\u00e4chen",
    "amount": 41949.91
  },
  {
    "index": 1,
    "description": "Miete Lagerfl\u00e4chen",
    "amount": 524.48
  },
  {
    "index": 2,
    "description": "Tiefgaragenstellpl\u00e4tze",
    "amount": 3528.0
  },
  {
    "index": 3,
    "description": "VZ Nebenkosten",
    "amount": 8905.92
  },
  {
    "index": 4,
    "description": "Pauschal Kfm. u. techn. Verwaltung",
    "amount": 920.05
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "281400",
      "confidence": 0.95,
      "reasoning": "Similar to historical entries for LTI Oststern I GmbH & Co. KG with descriptions like 'Office Rent - Frankfurt'. 'Miete B\u00fcrofl\u00e4chen' translates to 'Rent Office Space', which aligns with the historical pattern. High cluster count for this supplier and similar descriptions."
    },
    {
      "debit_account": "281400",
      "confidence": 0.85,
      "reasoning": "'Miete Lagerfl\u00e4chen' translates to 'Rent Storage Space'. While not an exact match to the historical data, it's still rent and likely falls under the same general ledger account as office rent for this supplier. Using 281400 based on the established pattern for LTI Oststern I GmbH & Co. KG."
    },
    {
      "debit_account": "281400",
      "confidence": 0.8,
      "reasoning": "'Tiefgaragenstellpl\u00e4tze' translates to 'Underground parking spaces'. This is related to the rental agreement and is likely part of the overall rent expense. Using 281400 based on the established pattern for LTI Oststern I GmbH & Co. KG."
    },
    {
      "debit_account": "617000",
      "confidence": 0.75,
      "reasoning": "'VZ Nebenkosten' translates to 'VZ Additional Costs'. This could be related to utilities or other operating expenses. Given the historical data includes 'Admin Fee' booked to 617000, and this is a cost associated with the rental, it's reasonable to assume this falls under additional rental costs. However, the confidence is lower as it's not a direct match."
    },
    {
      "debit_account": "617000",
      "confidence": 0.9,
      "reasoning": "'Pauschal Kfm. u. techn. Verwaltung' translates to 'Lump sum commercial and technical administration'. This is very similar to the historical entry 'Admin Fee - Frankfurt' which was booked to 617000. High confidence due to the close match in description and supplier."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
LTI Oststern I GmbH & Co. KG,LTI 08.2025 Office Rent - Frankfurt,46002.39,281400,802200,10
LTI Oststern I GmbH & Co. KG,202502 Office Rent - Frankfurt,46002.39,281400,802200,10
LTI Oststern I GmbH & Co. KG,LTI 07.2025 Admin Fee - Frankfurt,9825.97,617000,802200,10
LTI Oststern I GmbH & Co. KG,202502 Admin Fee - Frankfurt,7538.8,617000,802200,10
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: LTI Oststern I GmbH & Co. KG

Line Items:
[
  {
    "index": 0,
    "description": "Miete B\u00fcrofl\u00e4chen",
    "amount": 41949.91
  },
  {
    "index": 1,
    "description": "Miete Lagerfl\u00e4chen",
    "amount": 524.48
  },
  {
    "index": 2,
    "description": "Tiefgaragenstellpl\u00e4tze",
    "amount": 3528.0
  },
  {
    "index": 3,
    "description": "VZ Nebenkosten",
    "amount": 8905.92
  },
  {
    "index": 4,
    "description": "Pauschal Kfm. u. techn. Verwaltung",
    "amount": 920.05
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802200",
      "confidence": 0.95,
      "reasoning": "Historical data shows LTI Oststern I GmbH & Co. KG for 'Office Rent - Frankfurt' is booked to cost center 802200. 'Miete B\u00fcrofl\u00e4chen' translates to 'Rent Office Space', which is similar to 'Office Rent'."
    },
    {
      "cost_center": "802200",
      "confidence": 0.85,
      "reasoning": "'Miete Lagerfl\u00e4chen' translates to 'Rent Storage Space'. While not an exact match, it's still rent related to the Frankfurt office, so using the same cost center 802200 as the office rent is reasonable."
    },
    {
      "cost_center": "802200",
      "confidence": 0.85,
      "reasoning": "'Tiefgaragenstellpl\u00e4tze' translates to 'Underground parking spaces'. This is likely related to the Frankfurt office, so using the same cost center 802200 as the office rent is reasonable."
    },
    {
      "cost_center": "802200",
      "confidence": 0.9,
      "reasoning": "'VZ Nebenkosten' translates to 'VZ ancillary costs'. This is likely related to the Frankfurt office, so using the same cost center 802200 as the office rent is reasonable."
    },
    {
      "cost_center": "802200",
      "confidence": 0.9,
      "reasoning": "Historical data shows LTI Oststern I GmbH & Co. KG for 'Admin Fee - Frankfurt' is booked to cost center 802200. 'Pauschal Kfm. u. techn. Verwaltung' translates to 'Lump sum commercial and technical administration', which is similar to 'Admin Fee'."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
LinkedIn Ireland Unlimited Company,LinkedIn 10.2025,8152.71,710000,702801,10
LinkedIn Ireland Unlimited Company,LinkedIn 01.2025,9628.63,710000,702801,10
LinkedIn Ireland Unlimited Company,LinkedIn 12.2024,9277.22,710000,702801,10
LinkedIn Ireland Unlimited Company,Linkedin 04-08.2025 Job Slots,2350.0,541000,802600,2
LinkedIn Ireland Unlimited Company,Linkedin Recruiter Corporate 202501-08,5775.0,541000,802600,2

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
LinkedIn Ireland Unlimited Company,LinkedIn 10.2025,8152.71,710000,702801,10
LinkedIn Ireland Unlimited Company,LinkedIn 01.2025,9628.63,710000,702801,10
LinkedIn Ireland Unlimited Company,LinkedIn 12.2024,9277.22,710000,702801,10
LinkedIn Ireland Unlimited Company,Linkedin 04-08.2025 Job Slots,2350.0,541000,802600,2
LinkedIn Ireland Unlimited Company,Linkedin Recruiter Corporate 202501-08,5775.0,541000,802600,2
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: LinkedIn Ireland Unlimited Company

Line Items:
[
  {
    "index": 0,
    "description": "Campaign: 25-09 | Banking | Lead Gen | EMEA + APAC | Document ad Sponsored Content : 1 of 1 Billing Period From 01-JAN-26 To 31-JAN-26 CPM Rate = EUR 1000",
    "amount": 538.99
  },
  {
    "index": 1,
    "description": "Campaign: 25-09 | Banking | Lead Gen | EMEA + APAC | Single image ad Sponsored Content : 1 of 1: Billing Period From 01-JAN-26 To 31-JAN-26 CPM Rate = EUR 1000",
    "amount": 348.46
  },
  {
    "index": 2,
    "description": "Campaign: 25-10 | Banking | Lead Gen | AMER | Single image ad Sponsored Content : 1 of 1 Billing Period From 01-JAN-26 To 31-JAN-26 CPM Rate = EUR 1000",
    "amount": 23.16
  },
  {
    "index": 3,
    "description": "Campaign: 25-10 | Banking | Lead Gen | EMEA + APAC | Video ad Sponsored Content : 1 of 1 Billing Period From 01-JAN-26 To 31-JAN-26 CPM Rate = EUR 1000",
    "amount": 17.04
  },
  {
    "index": 4,
    "description": "Campaign: 25-10 | SupTech | Lead gen | Global | Carousel Sponsored Content : 1 of 1 Billing Period From 01-JAN-26 To 31-JAN-26 CPM Rate = EUR 1000",
    "amount": 1236.13
  },
  {
    "index": 5,
    "description": "Campaign: 25-10 | Tax | Lead gen | Global | SIA Sponsored Content : 1 of 1 Billing Period From 01-JAN-26 To 31-JAN-26 CPM Rate = EUR 1000",
    "amount": 928.61
  },
  {
    "index": 6,
    "description": "Campaign: Engagement | AMER | Member skills + Member groups Sponsored Content : 1 of 1 Billing Period From 01-JAN-26 To 31-JAN-26 CPM Rate = EUR 1000",
    "amount": 1270.74
  },
  {
    "index": 7,
    "description": "Campaign: Engagement | APAC | Member skills + Member groups Sponsored Content : 1 of 1 Billing Period From 01-JAN-26 To 31-JAN-26 CPM Rate = EUR 1000",
    "amount": 1940.77
  },
  {
    "index": 8,
    "description": "Campaign: Engagement | Europe | Member skills + Member groups Sponsored Content : 1 of 1 Billing Period From 01-JAN-26 To 31-JAN-26 CPM Rate = EUR 1000",
    "amount": 1269.18
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "710000",
      "confidence": 0.95,
      "reasoning": "Supplier is LinkedIn Ireland Unlimited Company. Description contains 'Campaign' and 'Sponsored Content', which is similar to previous LinkedIn invoices related to advertising and promotion. High confidence based on historical data for LinkedIn and the nature of the expense."
    },
    {
      "debit_account": "710000",
      "confidence": 0.95,
      "reasoning": "Supplier is LinkedIn Ireland Unlimited Company. Description contains 'Campaign' and 'Sponsored Content', which is similar to previous LinkedIn invoices related to advertising and promotion. High confidence based on historical data for LinkedIn and the nature of the expense."
    },
    {
      "debit_account": "710000",
      "confidence": 0.95,
      "reasoning": "Supplier is LinkedIn Ireland Unlimited Company. Description contains 'Campaign' and 'Sponsored Content', which is similar to previous LinkedIn invoices related to advertising and promotion. High confidence based on historical data for LinkedIn and the nature of the expense."
    },
    {
      "debit_account": "710000",
      "confidence": 0.95,
      "reasoning": "Supplier is LinkedIn Ireland Unlimited Company. Description contains 'Campaign' and 'Sponsored Content', which is similar to previous LinkedIn invoices related to advertising and promotion. High confidence based on historical data for LinkedIn and the nature of the expense."
    },
    {
      "debit_account": "710000",
      "confidence": 0.95,
      "reasoning": "Supplier is LinkedIn Ireland Unlimited Company. Description contains 'Campaign' and 'Sponsored Content', which is similar to previous LinkedIn invoices related to advertising and promotion. High confidence based on historical data for LinkedIn and the nature of the expense."
    },
    {
      "debit_account": "710000",
      "confidence": 0.95,
      "reasoning": "Supplier is LinkedIn Ireland Unlimited Company. Description contains 'Campaign' and 'Sponsored Content', which is similar to previous LinkedIn invoices related to advertising and promotion. High confidence based on historical data for LinkedIn and the nature of the expense."
    },
    {
      "debit_account": "710000",
      "confidence": 0.95,
      "reasoning": "Supplier is LinkedIn Ireland Unlimited Company. Description contains 'Campaign' and 'Sponsored Content', which is similar to previous LinkedIn invoices related to advertising and promotion. High confidence based on historical data for LinkedIn and the nature of the expense."
    },
    {
      "debit_account": "710000",
      "confidence": 0.95,
      "reasoning": "Supplier is LinkedIn Ireland Unlimited Company. Description contains 'Campaign' and 'Sponsored Content', which is similar to previous LinkedIn invoices related to advertising and promotion. High confidence based on historical data for LinkedIn and the nature of the expense."
    },
    {
      "debit_account": "710000",
      "confidence": 0.95,
      "reasoning": "Supplier is LinkedIn Ireland Unlimited Company. Description contains 'Campaign' and 'Sponsored Content', which is similar to previous LinkedIn invoices related to advertising and promotion. High confidence based on historical data for LinkedIn and the nature of the expense."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
LinkedIn Ireland Unlimited Company,LinkedIn 10.2025,8152.71,710000,702801,10
LinkedIn Ireland Unlimited Company,LinkedIn 01.2025,9628.63,710000,702801,10
LinkedIn Ireland Unlimited Company,LinkedIn 12.2024,9277.22,710000,702801,10
LinkedIn Ireland Unlimited Company,Linkedin 04-08.2025 Job Slots,2350.0,541000,802600,2
LinkedIn Ireland Unlimited Company,Linkedin Recruiter Corporate 202501-08,5775.0,541000,802600,2
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: LinkedIn Ireland Unlimited Company

Line Items:
[
  {
    "index": 0,
    "description": "Campaign: 25-09 | Banking | Lead Gen | EMEA + APAC | Document ad Sponsored Content : 1 of 1 Billing Period From 01-JAN-26 To 31-JAN-26 CPM Rate = EUR 1000",
    "amount": 538.99
  },
  {
    "index": 1,
    "description": "Campaign: 25-09 | Banking | Lead Gen | EMEA + APAC | Single image ad Sponsored Content : 1 of 1: Billing Period From 01-JAN-26 To 31-JAN-26 CPM Rate = EUR 1000",
    "amount": 348.46
  },
  {
    "index": 2,
    "description": "Campaign: 25-10 | Banking | Lead Gen | AMER | Single image ad Sponsored Content : 1 of 1 Billing Period From 01-JAN-26 To 31-JAN-26 CPM Rate = EUR 1000",
    "amount": 23.16
  },
  {
    "index": 3,
    "description": "Campaign: 25-10 | Banking | Lead Gen | EMEA + APAC | Video ad Sponsored Content : 1 of 1 Billing Period From 01-JAN-26 To 31-JAN-26 CPM Rate = EUR 1000",
    "amount": 17.04
  },
  {
    "index": 4,
    "description": "Campaign: 25-10 | SupTech | Lead gen | Global | Carousel Sponsored Content : 1 of 1 Billing Period From 01-JAN-26 To 31-JAN-26 CPM Rate = EUR 1000",
    "amount": 1236.13
  },
  {
    "index": 5,
    "description": "Campaign: 25-10 | Tax | Lead gen | Global | SIA Sponsored Content : 1 of 1 Billing Period From 01-JAN-26 To 31-JAN-26 CPM Rate = EUR 1000",
    "amount": 928.61
  },
  {
    "index": 6,
    "description": "Campaign: Engagement | AMER | Member skills + Member groups Sponsored Content : 1 of 1 Billing Period From 01-JAN-26 To 31-JAN-26 CPM Rate = EUR 1000",
    "amount": 1270.74
  },
  {
    "index": 7,
    "description": "Campaign: Engagement | APAC | Member skills + Member groups Sponsored Content : 1 of 1 Billing Period From 01-JAN-26 To 31-JAN-26 CPM Rate = EUR 1000",
    "amount": 1940.77
  },
  {
    "index": 8,
    "description": "Campaign: Engagement | Europe | Member skills + Member groups Sponsored Content : 1 of 1 Billing Period From 01-JAN-26 To 31-JAN-26 CPM Rate = EUR 1000",
    "amount": 1269.18
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "702801",
      "confidence": 0.95,
      "reasoning": "The supplier is LinkedIn Ireland Unlimited Company, and the description contains 'Banking | Lead Gen'. Based on the historical data for LinkedIn, marketing campaigns are generally booked to cost center 702801."
    },
    {
      "cost_center": "702801",
      "confidence": 0.95,
      "reasoning": "The supplier is LinkedIn Ireland Unlimited Company, and the description contains 'Banking | Lead Gen'. Based on the historical data for LinkedIn, marketing campaigns are generally booked to cost center 702801."
    },
    {
      "cost_center": "702801",
      "confidence": 0.95,
      "reasoning": "The supplier is LinkedIn Ireland Unlimited Company, and the description contains 'Banking | Lead Gen'. Based on the historical data for LinkedIn, marketing campaigns are generally booked to cost center 702801."
    },
    {
      "cost_center": "702801",
      "confidence": 0.95,
      "reasoning": "The supplier is LinkedIn Ireland Unlimited Company, and the description contains 'Banking | Lead Gen'. Based on the historical data for LinkedIn, marketing campaigns are generally booked to cost center 702801."
    },
    {
      "cost_center": "702801",
      "confidence": 0.95,
      "reasoning": "The supplier is LinkedIn Ireland Unlimited Company, and the description contains 'SupTech | Lead gen'. Based on the historical data for LinkedIn, marketing campaigns are generally booked to cost center 702801."
    },
    {
      "cost_center": "702801",
      "confidence": 0.95,
      "reasoning": "The supplier is LinkedIn Ireland Unlimited Company, and the description contains 'Tax | Lead gen'. Based on the historical data for LinkedIn, marketing campaigns are generally booked to cost center 702801."
    },
    {
      "cost_center": "702801",
      "confidence": 0.95,
      "reasoning": "The supplier is LinkedIn Ireland Unlimited Company, and the description contains 'Engagement'. Based on the historical data for LinkedIn, marketing campaigns are generally booked to cost center 702801."
    },
    {
      "cost_center": "702801",
      "confidence": 0.95,
      "reasoning": "The supplier is LinkedIn Ireland Unlimited Company, and the description contains 'Engagement'. Based on the historical data for LinkedIn, marketing campaigns are generally booked to cost center 702801."
    },
    {
      "cost_center": "702801",
      "confidence": 0.95,
      "reasoning": "The supplier is LinkedIn Ireland Unlimited Company, and the description contains 'Engagement'. Based on the historical data for LinkedIn, marketing campaigns are generally booked to cost center 702801."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
MAIN SNACK CORNER PANINOTECA,Main Snack Catering Services,436.0,540100,802200,7
MAIN SNACK CORNER PANINOTECA,Main Snack 10.2025 Board Meeting Lunch,184.5,540100,802200,7
MAIN SNACK CORNER PANINOTECA,Main Snack _Team Breakfast,557.19,540100,802200,7
MAIN SNACK CORNER PANINOTECA,Catering for Board Meeting,174.0,540100,802200,7
MAIN SNACK CORNER PANINOTECA,Main Snack 08.2025 ISO External Audit  Lunch,90.0,540100,802200,7
MAIN SNACK CORNER PANINOTECA,Main Snack 12.2025 Catering for Sales Meeting,9.0,540100,701800,3

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
MAIN SNACK CORNER PANINOTECA,Main Snack Catering Services,436.0,540100,802200,7
MAIN SNACK CORNER PANINOTECA,Main Snack 10.2025 Board Meeting Lunch,184.5,540100,802200,7
MAIN SNACK CORNER PANINOTECA,Main Snack _Team Breakfast,557.19,540100,802200,7
MAIN SNACK CORNER PANINOTECA,Catering for Board Meeting,174.0,540100,802200,7
MAIN SNACK CORNER PANINOTECA,Main Snack 08.2025 ISO External Audit  Lunch,90.0,540100,802200,7
MAIN SNACK CORNER PANINOTECA,Main Snack 12.2025 Catering for Sales Meeting,9.0,540100,701800,3
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: MAIN SNACK CORNER PANINOTECA

Line Items:
[
  {
    "index": 0,
    "description": "Karotten-Ingwer-Cremesuppe",
    "amount": 112.5
  },
  {
    "index": 1,
    "description": "Focaccia Salami/Schinken",
    "amount": 67.5
  },
  {
    "index": 2,
    "description": "1/2 Focaccia vegetarisch",
    "amount": 67.5
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "540100",
      "confidence": 0.95,
      "reasoning": "Supplier is MAIN SNACK CORNER PANINOTECA. Historical data shows that all invoices from this supplier are booked to 540100 (Internal meeting and conference costs) with high cluster count."
    },
    {
      "debit_account": "540100",
      "confidence": 0.95,
      "reasoning": "Supplier is MAIN SNACK CORNER PANINOTECA. Historical data shows that all invoices from this supplier are booked to 540100 (Internal meeting and conference costs) with high cluster count."
    },
    {
      "debit_account": "540100",
      "confidence": 0.95,
      "reasoning": "Supplier is MAIN SNACK CORNER PANINOTECA. Historical data shows that all invoices from this supplier are booked to 540100 (Internal meeting and conference costs) with high cluster count."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
MAIN SNACK CORNER PANINOTECA,Main Snack Catering Services,436.0,540100,802200,7
MAIN SNACK CORNER PANINOTECA,Main Snack 10.2025 Board Meeting Lunch,184.5,540100,802200,7
MAIN SNACK CORNER PANINOTECA,Main Snack _Team Breakfast,557.19,540100,802200,7
MAIN SNACK CORNER PANINOTECA,Catering for Board Meeting,174.0,540100,802200,7
MAIN SNACK CORNER PANINOTECA,Main Snack 08.2025 ISO External Audit  Lunch,90.0,540100,802200,7
MAIN SNACK CORNER PANINOTECA,Main Snack 12.2025 Catering for Sales Meeting,9.0,540100,701800,3
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: MAIN SNACK CORNER PANINOTECA

Line Items:
[
  {
    "index": 0,
    "description": "Karotten-Ingwer-Cremesuppe",
    "amount": 112.5
  },
  {
    "index": 1,
    "description": "Focaccia Salami/Schinken",
    "amount": 67.5
  },
  {
    "index": 2,
    "description": "1/2 Focaccia vegetarisch",
    "amount": 67.5
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802200",
      "confidence": 0.95,
      "reasoning": "Historical data shows that 'MAIN SNACK CORNER PANINOTECA' is consistently booked to cost center 802200 (Admin) for catering and food services. The descriptions 'Karotten-Ingwer-Cremesuppe', 'Focaccia Salami/Schinken', and '1/2 Focaccia vegetarisch' are similar to previous catering bookings."
    },
    {
      "cost_center": "802200",
      "confidence": 0.95,
      "reasoning": "Historical data shows that 'MAIN SNACK CORNER PANINOTECA' is consistently booked to cost center 802200 (Admin) for catering and food services. The descriptions 'Karotten-Ingwer-Cremesuppe', 'Focaccia Salami/Schinken', and '1/2 Focaccia vegetarisch' are similar to previous catering bookings."
    },
    {
      "cost_center": "802200",
      "confidence": 0.95,
      "reasoning": "Historical data shows that 'MAIN SNACK CORNER PANINOTECA' is consistently booked to cost center 802200 (Admin) for catering and food services. The descriptions 'Karotten-Ingwer-Cremesuppe', 'Focaccia Salami/Schinken', and '1/2 Focaccia vegetarisch' are similar to previous catering bookings."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
MarkMonitor Inc.,MarkMonitor 09.2025 Domain Renewal,50.0,410200,802300,9
MarkMonitor Inc.,MarkMonitor,834.0,410200,802300,9
"Amazon Web Services EMEA SARL, Niederlassung Deutschland",AMZ 01.2025,3.4,410200,802300,9
REISSWOLF Akten-und Datenvernichtung GmbH,Reiswolff 03.2025,5.0,628000,802200,1

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
MarkMonitor Inc.,MarkMonitor 09.2025 Domain Renewal,50.0,410200,802300,9
MarkMonitor Inc.,MarkMonitor,834.0,410200,802300,9
"Amazon Web Services EMEA SARL, Niederlassung Deutschland",AMZ 01.2025,3.4,410200,802300,9
REISSWOLF Akten-und Datenvernichtung GmbH,Reiswolff 03.2025,5.0,628000,802200,1
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: MarkMonitor Inc.

Line Items:
[
  {
    "index": 0,
    "description": "wirsinddasmeldewesen.at Domain Renewal - .at Renewal (Austria)",
    "amount": 60.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "410200",
      "confidence": 0.95,
      "reasoning": "The supplier is MarkMonitor Inc. and the description contains 'Domain Renewal'.  Historical data shows that MarkMonitor Inc. invoices with descriptions containing 'Domain Renewal' are consistently booked to account 410200 (Hosting/Server Costs) with a high cluster count of 9."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
MarkMonitor Inc.,MarkMonitor 09.2025 Domain Renewal,50.0,410200,802300,9
MarkMonitor Inc.,MarkMonitor,834.0,410200,802300,9
"Amazon Web Services EMEA SARL, Niederlassung Deutschland",AMZ 01.2025,3.4,410200,802300,9
REISSWOLF Akten-und Datenvernichtung GmbH,Reiswolff 03.2025,5.0,628000,802200,1
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: MarkMonitor Inc.

Line Items:
[
  {
    "index": 0,
    "description": "wirsinddasmeldewesen.at Domain Renewal - .at Renewal (Austria)",
    "amount": 60.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802300",
      "confidence": 0.95,
      "reasoning": "The supplier is MarkMonitor Inc. and the description contains 'Domain Renewal'. Historical data shows that MarkMonitor Inc. invoices are usually booked to cost center 802300 (IT) with high frequency (cluster_count=9)."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
PROBONIO GMBH,PROBONIO GMBH 01.2026,8830.0,548000,802600,16
PROBONIO GMBH,PROBONIO GMBH 03.2025 Flex,1818.0,548000,802600,16

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
PROBONIO GMBH,PROBONIO GMBH 01.2026,8830.0,548000,802600,16
PROBONIO GMBH,PROBONIO GMBH 03.2025 Flex,1818.0,548000,802600,16
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: Probonio GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Noch nicht ausgesch\u00fcttete Sachbez\u00fcge Januar - Stichtag 20.1.2026 8x Sachbezug 40 \u20ac 92x Sachbezug 50 \u20ac",
    "amount": 4920.0
  },
  {
    "index": 1,
    "description": "Sachbez\u00fcge Februar 17x Sachbezug 40 \u20ac 165x Sachbezug 50 \u20ac",
    "amount": 8930.0
  },
  {
    "index": 2,
    "description": "Restguthaben",
    "amount": -6415.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "548000",
      "confidence": 0.95,
      "reasoning": "Similar supplier name (PROBONIO GMBH) and description containing date and Sachbezug. Historical data shows account 548000 used for Probonio invoices related to Sachbezug."
    },
    {
      "debit_account": "548000",
      "confidence": 0.95,
      "reasoning": "Similar supplier name (PROBONIO GMBH) and description containing Sachbezug. Historical data shows account 548000 used for Probonio invoices related to Sachbezug."
    },
    {
      "debit_account": "548000",
      "confidence": 0.7,
      "reasoning": "Similar supplier name (PROBONIO GMBH). While the description 'Restguthaben' is different, the supplier is the same, and the historical data strongly suggests 548000 for Probonio. This could be a credit related to personnel costs."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
PROBONIO GMBH,PROBONIO GMBH 01.2026,8830.0,548000,802600,16
PROBONIO GMBH,PROBONIO GMBH 03.2025 Flex,1818.0,548000,802600,16
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: Probonio GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Noch nicht ausgesch\u00fcttete Sachbez\u00fcge Januar - Stichtag 20.1.2026 8x Sachbezug 40 \u20ac 92x Sachbezug 50 \u20ac",
    "amount": 4920.0
  },
  {
    "index": 1,
    "description": "Sachbez\u00fcge Februar 17x Sachbezug 40 \u20ac 165x Sachbezug 50 \u20ac",
    "amount": 8930.0
  },
  {
    "index": 2,
    "description": "Restguthaben",
    "amount": -6415.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802600",
      "confidence": 0.95,
      "reasoning": "The supplier is 'PROBONIO GMBH' and the description contains 'Sachbez\u00fcge' and the date 'Januar 2026'. This is very similar to the historical data 'PROBONIO GMBH,PROBONIO GMBH 01.2026,8830.0,548000,802600,16', which maps to cost center 802600 (HR)."
    },
    {
      "cost_center": "802600",
      "confidence": 0.95,
      "reasoning": "The supplier is 'PROBONIO GMBH' and the description contains 'Sachbez\u00fcge' and the date 'Februar'. This is very similar to the historical data 'PROBONIO GMBH,PROBONIO GMBH 01.2026,8830.0,548000,802600,16', which maps to cost center 802600 (HR)."
    },
    {
      "cost_center": "802600",
      "confidence": 0.85,
      "reasoning": "The supplier is 'PROBONIO GMBH'. The description 'Restguthaben' is related to previous 'Sachbez\u00fcge' which are booked to HR (802600)."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
PROBONIO GMBH,PROBONIO GMBH 01.2026,8830.0,548000,802600,19
PROBONIO GMBH,PROBONIO GMBH 03.2025 Flex,1818.0,548000,802600,19

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
PROBONIO GMBH,PROBONIO GMBH 01.2026,8830.0,548000,802600,19
PROBONIO GMBH,PROBONIO GMBH 03.2025 Flex,1818.0,548000,802600,19
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: Probonio GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Noch nicht ausgesch\u00fcttete Sachbez\u00fcge Januar - Stichtag 21.1.2026 8x Sachbezug 40 \u20ac 93x Sachbezug 50 \u20ac",
    "amount": 4970.0
  },
  {
    "index": 1,
    "description": "Sachbez\u00fcge Februar 17x Sachbezug 40 \u20ac 166x Sachbezug 50 \u20ac",
    "amount": 8980.0
  },
  {
    "index": 2,
    "description": "Restguthaben",
    "amount": -6415.0
  },
  {
    "index": 3,
    "description": "Bereits in Rechnung gestellt",
    "amount": -7435.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "548000",
      "confidence": 0.95,
      "reasoning": "Similar supplier name (PROBONIO GMBH) and description containing month and year. Historical data indicates account 548000 is used for Probonio invoices with monthly charges. High cluster count (19) reinforces this."
    },
    {
      "debit_account": "548000",
      "confidence": 0.95,
      "reasoning": "Similar supplier name (PROBONIO GMBH) and description containing month. Historical data indicates account 548000 is used for Probonio invoices with monthly charges. High cluster count (19) reinforces this."
    },
    {
      "debit_account": "548000",
      "confidence": 0.7,
      "reasoning": "Similar supplier name (PROBONIO GMBH). While the description 'Restguthaben' is vague, the historical data strongly suggests using 548000 for Probonio. This could be a credit related to personnel costs."
    },
    {
      "debit_account": "548000",
      "confidence": 0.7,
      "reasoning": "Similar supplier name (PROBONIO GMBH). While the description 'Bereits in Rechnung gestellt' is vague, the historical data strongly suggests using 548000 for Probonio. This could be a credit related to personnel costs."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
PROBONIO GMBH,PROBONIO GMBH 01.2026,8830.0,548000,802600,19
PROBONIO GMBH,PROBONIO GMBH 03.2025 Flex,1818.0,548000,802600,19
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: Probonio GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Noch nicht ausgesch\u00fcttete Sachbez\u00fcge Januar - Stichtag 21.1.2026 8x Sachbezug 40 \u20ac 93x Sachbezug 50 \u20ac",
    "amount": 4970.0
  },
  {
    "index": 1,
    "description": "Sachbez\u00fcge Februar 17x Sachbezug 40 \u20ac 166x Sachbezug 50 \u20ac",
    "amount": 8980.0
  },
  {
    "index": 2,
    "description": "Restguthaben",
    "amount": -6415.0
  },
  {
    "index": 3,
    "description": "Bereits in Rechnung gestellt",
    "amount": -7435.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802600",
      "confidence": 0.95,
      "reasoning": "Historical booking pattern for Probonio GmbH invoices related to Sachbez\u00fcge (fringe benefits) points to HR (802600). The description contains 'Sachbezug' and the supplier is Probonio GmbH, matching historical patterns."
    },
    {
      "cost_center": "802600",
      "confidence": 0.95,
      "reasoning": "Historical booking pattern for Probonio GmbH invoices related to Sachbez\u00fcge (fringe benefits) points to HR (802600). The description contains 'Sachbezug' and the supplier is Probonio GmbH, matching historical patterns."
    },
    {
      "cost_center": "802600",
      "confidence": 0.7,
      "reasoning": "Although the description is 'Restguthaben', given the context of the other line items from Probonio GmbH related to employee benefits, it's likely this is also related to HR and should be booked to the same cost center. This is a deduction related to the fringe benefits."
    },
    {
      "cost_center": "802600",
      "confidence": 0.7,
      "reasoning": "Although the description is 'Bereits in Rechnung gestellt', given the context of the other line items from Probonio GmbH related to employee benefits, it's likely this is also related to HR and should be booked to the same cost center. This is a deduction related to the fringe benefits."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
PROBONIO GMBH,PROBONIO GMBH 03.2025 Flex,1818.0,548000,802600,10
PROBONIO GMBH,PROBONIO GMBH 09.2025,1710.0,548000,802600,10

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
PROBONIO GMBH,PROBONIO GMBH 03.2025 Flex,1818.0,548000,802600,10
PROBONIO GMBH,PROBONIO GMBH 09.2025,1710.0,548000,802600,10
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: Probonio GmbH

Line Items:
[
  {
    "index": 0,
    "description": "NUTZER Probonio Flex Budget",
    "amount": 1647.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "548000",
      "confidence": 0.9,
      "reasoning": "The supplier name is 'Probonio GmbH'. The description 'NUTZER Probonio Flex Budget' is similar to 'PROBONIO GMBH 03.2025 Flex' and 'PROBONIO GMBH 09.2025' in the historical data. The debit account '548000' was used in both historical examples with a high cluster count of 10, indicating a strong pattern."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
PROBONIO GMBH,PROBONIO GMBH 03.2025 Flex,1818.0,548000,802600,10
PROBONIO GMBH,PROBONIO GMBH 09.2025,1710.0,548000,802600,10
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: Probonio GmbH

Line Items:
[
  {
    "index": 0,
    "description": "NUTZER Probonio Flex Budget",
    "amount": 1647.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802600",
      "confidence": 0.95,
      "reasoning": "The supplier is 'Probonio GmbH'. The description 'NUTZER Probonio Flex Budget' is similar to historical entries 'PROBONIO GMBH 03.2025 Flex' and 'PROBONIO GMBH 09.2025', which are booked to cost center 802600 (HR) with a high cluster count of 10."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
RYZE Digital GmbH,Q1 2025 RYZE Digital,4050.0,410200,802300,5
RYZE Digital GmbH,Q1 2025 Ryze Digital,3300.0,730500,702801,2
RYZE Digital GmbH,Q4 2025 Ryze Digital,4500.0,730500,802300,2
RYZE Digital GmbH,Q1 2025 Ryze Digital,4500.0,730500,501456,1

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
RYZE Digital GmbH,Q1 2025 RYZE Digital,4050.0,410200,802300,5
RYZE Digital GmbH,Q1 2025 Ryze Digital,3300.0,730500,702801,2
RYZE Digital GmbH,Q4 2025 Ryze Digital,4500.0,730500,802300,2
RYZE Digital GmbH,Q1 2025 Ryze Digital,4500.0,730500,501456,1
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: RYZE Digital GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Fix Maintenance budget for each quarter 0101.0123001 Regnology Website Support",
    "amount": 7200.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "730500",
      "confidence": 0.75,
      "reasoning": "The supplier name 'RYZE Digital GmbH' is found in the historical data. While the description doesn't perfectly match, 'Ryze Digital' is present in multiple historical entries, and 'Consulting fees' (730500) is the most frequently used GL account for this supplier (cluster_count of 2 or more). Therefore, 730500 is the most appropriate choice."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
RYZE Digital GmbH,Q1 2025 RYZE Digital,4050.0,410200,802300,5
RYZE Digital GmbH,Q1 2025 Ryze Digital,3300.0,730500,702801,2
RYZE Digital GmbH,Q4 2025 Ryze Digital,4500.0,730500,802300,2
RYZE Digital GmbH,Q1 2025 Ryze Digital,4500.0,730500,501456,1
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: RYZE Digital GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Fix Maintenance budget for each quarter 0101.0123001 Regnology Website Support",
    "amount": 7200.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802300",
      "confidence": 0.75,
      "reasoning": "The supplier is RYZE Digital GmbH. The description contains 'Regnology Website Support', which is likely related to IT. Historical data shows RYZE Digital GmbH being booked to cost center 802300 (IT) for similar descriptions like 'Q4 2025 Ryze Digital' with a cluster_count of 2 and 'Q1 2025 RYZE Digital' with a cluster_count of 5."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Remofirst Inc,Remofirst 07.2025 Sevice Fee - Conrado Lucero,399.0,541100,802600,10
Remofirst Inc,Sevice Fee - Payroll Spain 02.2025,399.0,541100,802600,10
Remofirst Inc,Remofirst 11.2025 Salary - Conrado Lucero,3350.62,500000,701800,8
Remofirst Inc,Remofirst 07.2025 WFH Allowance - Conrado Lucero,17.0,518100,802600,6
Remofirst Inc,Contributions - Payroll Spain 01.2025,1578.89,520000,701800,5
Remofirst Inc,Remofirst 07.2025 Contributions - Conrado Lucero,1596.25,520000,701800,5
Remofirst Inc,Remofirst 06.2025 WFH Allowance - Conrado Lucero,17.0,518100,701800,4
Remofirst Inc,Remote Work - Payroll Spain 01.2025,17.0,518100,701800,4
Remofirst Inc,Remofirst Q1 2025 Commission Payouts - Conrado Lucero,3282.84,501400,701800,2
Remofirst Inc,Remofirst 08.2025 - Conrado Lucero,313.32,700000,701800,1

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Remofirst Inc,Remofirst 07.2025 Sevice Fee - Conrado Lucero,399.0,541100,802600,10
Remofirst Inc,Sevice Fee - Payroll Spain 02.2025,399.0,541100,802600,10
Remofirst Inc,Remofirst 11.2025 Salary - Conrado Lucero,3350.62,500000,701800,8
Remofirst Inc,Remofirst 07.2025 WFH Allowance - Conrado Lucero,17.0,518100,802600,6
Remofirst Inc,Contributions - Payroll Spain 01.2025,1578.89,520000,701800,5
Remofirst Inc,Remofirst 07.2025 Contributions - Conrado Lucero,1596.25,520000,701800,5
Remofirst Inc,Remofirst 06.2025 WFH Allowance - Conrado Lucero,17.0,518100,701800,4
Remofirst Inc,Remote Work - Payroll Spain 01.2025,17.0,518100,701800,4
Remofirst Inc,Remofirst Q1 2025 Commission Payouts - Conrado Lucero,3282.84,501400,701800,2
Remofirst Inc,Remofirst 08.2025 - Conrado Lucero,313.32,700000,701800,1
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: Remofirst Inc.

Line Items:
[
  {
    "index": 0,
    "description": "Spain - Conrado Lucero Martorell gross salary",
    "amount": 5458.33
  },
  {
    "index": 1,
    "description": "Employer tax & contributions",
    "amount": 17.44
  },
  {
    "index": 2,
    "description": "Private Insurance",
    "amount": 0
  },
  {
    "index": 3,
    "description": "WFH Allowance (Allowance)",
    "amount": 17.0
  },
  {
    "index": 4,
    "description": "Sick leave deduccion (Deduction)",
    "amount": -2226.52
  },
  {
    "index": 5,
    "description": "Remofirst service fee",
    "amount": 399.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "500000",
      "confidence": 0.95,
      "reasoning": "Similar description to 'Remofirst 11.2025 Salary - Conrado Lucero' which is booked to 500000 with a high cluster count of 8."
    },
    {
      "debit_account": "520000",
      "confidence": 0.95,
      "reasoning": "Similar description to 'Contributions - Payroll Spain 01.2025' and 'Remofirst 07.2025 Contributions - Conrado Lucero' which are booked to 520000 with a cluster count of 5."
    },
    {
      "debit_account": "531200",
      "confidence": 0.7,
      "reasoning": "Description 'Private Insurance' is similar to 'Private medical insurance' in the chart of accounts. Booking to 531200."
    },
    {
      "debit_account": "518100",
      "confidence": 0.95,
      "reasoning": "Similar description to 'Remofirst 07.2025 WFH Allowance - Conrado Lucero' and 'Remote Work - Payroll Spain 01.2025' which are booked to 518100 with cluster counts of 6 and 4 respectively."
    },
    {
      "debit_account": "500300",
      "confidence": 0.7,
      "reasoning": "The description 'Sick leave deduccion (Deduction)' implies a reduction in sick leave pay, which is typically accounted for under 'Sick leave pay' (500300)."
    },
    {
      "debit_account": "541100",
      "confidence": 0.95,
      "reasoning": "Similar description to 'Remofirst 07.2025 Sevice Fee - Conrado Lucero' and 'Sevice Fee - Payroll Spain 02.2025' which are booked to 541100 with a high cluster count of 10."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Remofirst Inc,Remofirst 07.2025 Sevice Fee - Conrado Lucero,399.0,541100,802600,10
Remofirst Inc,Sevice Fee - Payroll Spain 02.2025,399.0,541100,802600,10
Remofirst Inc,Remofirst 11.2025 Salary - Conrado Lucero,3350.62,500000,701800,8
Remofirst Inc,Remofirst 07.2025 WFH Allowance - Conrado Lucero,17.0,518100,802600,6
Remofirst Inc,Contributions - Payroll Spain 01.2025,1578.89,520000,701800,5
Remofirst Inc,Remofirst 07.2025 Contributions - Conrado Lucero,1596.25,520000,701800,5
Remofirst Inc,Remofirst 06.2025 WFH Allowance - Conrado Lucero,17.0,518100,701800,4
Remofirst Inc,Remote Work - Payroll Spain 01.2025,17.0,518100,701800,4
Remofirst Inc,Remofirst Q1 2025 Commission Payouts - Conrado Lucero,3282.84,501400,701800,2
Remofirst Inc,Remofirst 08.2025 - Conrado Lucero,313.32,700000,701800,1
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: Remofirst Inc.

Line Items:
[
  {
    "index": 0,
    "description": "Spain - Conrado Lucero Martorell gross salary",
    "amount": 5458.33
  },
  {
    "index": 1,
    "description": "Employer tax & contributions",
    "amount": 17.44
  },
  {
    "index": 2,
    "description": "Private Insurance",
    "amount": 0
  },
  {
    "index": 3,
    "description": "WFH Allowance (Allowance)",
    "amount": 17.0
  },
  {
    "index": 4,
    "description": "Sick leave deduccion (Deduction)",
    "amount": -2226.52
  },
  {
    "index": 5,
    "description": "Remofirst service fee",
    "amount": 399.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "701800",
      "confidence": 0.95,
      "reasoning": "Similar to 'Remofirst 11.2025 Salary - Conrado Lucero' which is booked to 701800 with high cluster count."
    },
    {
      "cost_center": "701800",
      "confidence": 0.85,
      "reasoning": "Similar to 'Contributions - Payroll Spain 01.2025' which is booked to 701800 with cluster count 5."
    },
    {
      "cost_center": "701800",
      "confidence": 0.75,
      "reasoning": "Payroll related expense, likely for sales team (701800)."
    },
    {
      "cost_center": "701800",
      "confidence": 0.9,
      "reasoning": "Similar to 'Remofirst 06.2025 WFH Allowance - Conrado Lucero' and 'Remote Work - Payroll Spain 01.2025' which are booked to 701800."
    },
    {
      "cost_center": "701800",
      "confidence": 0.8,
      "reasoning": "Deduction related to salary for Conrado Lucero, likely belongs to the same cost center as his salary (701800)."
    },
    {
      "cost_center": "802600",
      "confidence": 0.95,
      "reasoning": "Similar to 'Remofirst 07.2025 Sevice Fee - Conrado Lucero' and 'Sevice Fee - Payroll Spain 02.2025' which are booked to 802600 with high cluster count."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
SEIBERT SOLUTIONS GMBH,SEIBERT 11.2025-11.2026 License,6995.36,660500,802300,7
SEIBERT SOLUTIONS GMBH,SEIBERT 06.2025-06.2026 License,515650.98,660400,802300,2
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025 Server License 3y,1323.68,668000,802300,1
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025 Server License 3y,11920.84,129900,802300,1

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
SEIBERT SOLUTIONS GMBH,SEIBERT 11.2025-11.2026 License,6995.36,660500,802300,7
SEIBERT SOLUTIONS GMBH,SEIBERT 06.2025-06.2026 License,515650.98,660400,802300,2
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025 Server License 3y,1323.68,668000,802300,1
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025 Server License 3y,11920.84,129900,802300,1
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: Seibert Solutions GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Subscription upgrade of your Bitbucket (Data Center) license\nUpgrade to 2,000 Users Commercial\nEntitlement: E-43X-QNG-N9D-7N8\nSEN-19950566\nPrice: $ 60,700.00\nExchange rate 1 USD = 0.8526603001 EUR\nSupport period: 2026-02-02 up to and including 2027-02-01\nThe Data Center License includes the right to use Bitbucket (Data Center) for the period described; this also includes updates and support form the vendor Atlassian in accordance with the Atlassian Software License Agreement (https://www.atlassian.com/legal/software-license-agreement).\nPlease note that this service is a subscription and the service can no longer be used without the renewal license.\nE-43X-QNG-N9D-7N8\n2026-02-02 - 2027-02-01",
    "amount": 51756.48
  },
  {
    "index": 1,
    "description": "Subscription upgrade of your Yet Another Commit Checker for Bitbucket (Data Center) license\nUpgrade to 2,000 Users Commercial\nEntitlement: E-43X-QR4-FUG-YQF\nSEN-41857463\nOriginal price: $ 16,800.00\nCredit: $ 940.00\nYour price: $ 15,860.00\nExchange rate 1 USD = 0.8526603001 EUR\nSupport period: 2026-02-02 up to and including 2027-02-01\nThe Data Center License includes the right to use Yet Another Commit Checker for Bitbucket (Data Center) for the period described; this also includes updates and support form the vendor Atlassian in accordance with the Atlassian Software License Agreement (https://www.atlassian.com/legal/software-license-agreement).\nPlease note that this service is a subscription and the service can no longer be used without the renewal license.\nE-43X-QR4-FUG-YQF\n2026-02-02 - 2027-02-01",
    "amount": 13523.19
  },
  {
    "index": 2,
    "description": "Subscription upgrade of your Include Code Quality for Bitbucket (Data Center) license\nUpgrade to 2,000 Users Commercial\nEntitlement: E-43X-QKB-8TW-J9A\nSEN-19950565\nPrice: $ 10,200.00\nExchange rate 1 USD = 0.8526603001 EUR\nSupport period: 2026-02-02 up to and including 2027-02-01\nThe Data Center License includes the right to use Include Code Quality for Bitbucket (Data Center) for the period described; this also includes updates and support form the vendor Atlassian in accordance with the Atlassian Software License Agreement (https://www.atlassian.com/legal/software-license-agreement).\nPlease note that this service is a subscription and the service can no longer be used without the renewal license.\nE-43X-QKB-8TW-J9A\n2026-02-02 - 2027-02-01",
    "amount": 8697.14
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "660500",
      "confidence": 0.95,
      "reasoning": "Similar to historical booking for SEIBERT SOLUTIONS GMBH with description containing 'License' and high cluster_count. This line item is for a Bitbucket Data Center license subscription upgrade."
    },
    {
      "debit_account": "660500",
      "confidence": 0.95,
      "reasoning": "Similar to historical booking for SEIBERT SOLUTIONS GMBH with description containing 'License' and high cluster_count. This line item is for a Yet Another Commit Checker for Bitbucket (Data Center) license subscription upgrade."
    },
    {
      "debit_account": "660500",
      "confidence": 0.95,
      "reasoning": "Similar to historical booking for SEIBERT SOLUTIONS GMBH with description containing 'License' and high cluster_count. This line item is for a Include Code Quality for Bitbucket (Data Center) license subscription upgrade."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
SEIBERT SOLUTIONS GMBH,SEIBERT 11.2025-11.2026 License,6995.36,660500,802300,7
SEIBERT SOLUTIONS GMBH,SEIBERT 06.2025-06.2026 License,515650.98,660400,802300,2
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025 Server License 3y,1323.68,668000,802300,1
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025 Server License 3y,11920.84,129900,802300,1
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: Seibert Solutions GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Subscription upgrade of your Bitbucket (Data Center) license\nUpgrade to 2,000 Users Commercial\nEntitlement: E-43X-QNG-N9D-7N8\nSEN-19950566\nPrice: $ 60,700.00\nExchange rate 1 USD = 0.8526603001 EUR\nSupport period: 2026-02-02 up to and including 2027-02-01\nThe Data Center License includes the right to use Bitbucket (Data Center) for the period described; this also includes updates and support form the vendor Atlassian in accordance with the Atlassian Software License Agreement (https://www.atlassian.com/legal/software-license-agreement).\nPlease note that this service is a subscription and the service can no longer be used without the renewal license.\nE-43X-QNG-N9D-7N8\n2026-02-02 - 2027-02-01",
    "amount": 51756.48
  },
  {
    "index": 1,
    "description": "Subscription upgrade of your Yet Another Commit Checker for Bitbucket (Data Center) license\nUpgrade to 2,000 Users Commercial\nEntitlement: E-43X-QR4-FUG-YQF\nSEN-41857463\nOriginal price: $ 16,800.00\nCredit: $ 940.00\nYour price: $ 15,860.00\nExchange rate 1 USD = 0.8526603001 EUR\nSupport period: 2026-02-02 up to and including 2027-02-01\nThe Data Center License includes the right to use Yet Another Commit Checker for Bitbucket (Data Center) for the period described; this also includes updates and support form the vendor Atlassian in accordance with the Atlassian Software License Agreement (https://www.atlassian.com/legal/software-license-agreement).\nPlease note that this service is a subscription and the service can no longer be used without the renewal license.\nE-43X-QR4-FUG-YQF\n2026-02-02 - 2027-02-01",
    "amount": 13523.19
  },
  {
    "index": 2,
    "description": "Subscription upgrade of your Include Code Quality for Bitbucket (Data Center) license\nUpgrade to 2,000 Users Commercial\nEntitlement: E-43X-QKB-8TW-J9A\nSEN-19950565\nPrice: $ 10,200.00\nExchange rate 1 USD = 0.8526603001 EUR\nSupport period: 2026-02-02 up to and including 2027-02-01\nThe Data Center License includes the right to use Include Code Quality for Bitbucket (Data Center) for the period described; this also includes updates and support form the vendor Atlassian in accordance with the Atlassian Software License Agreement (https://www.atlassian.com/legal/software-license-agreement).\nPlease note that this service is a subscription and the service can no longer be used without the renewal license.\nE-43X-QKB-8TW-J9A\n2026-02-02 - 2027-02-01",
    "amount": 8697.14
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802300",
      "confidence": 0.95,
      "reasoning": "Historical data shows that Seibert Solutions GmbH licenses are consistently booked to cost center 802300 (IT). The description contains 'Bitbucket (Data Center) license', indicating an IT-related software subscription."
    },
    {
      "cost_center": "802300",
      "confidence": 0.95,
      "reasoning": "Historical data shows that Seibert Solutions GmbH licenses are consistently booked to cost center 802300 (IT). The description contains 'Yet Another Commit Checker for Bitbucket (Data Center) license', indicating an IT-related software subscription."
    },
    {
      "cost_center": "802300",
      "confidence": 0.95,
      "reasoning": "Historical data shows that Seibert Solutions GmbH licenses are consistently booked to cost center 802300 (IT). The description contains 'Include Code Quality for Bitbucket (Data Center) license', indicating an IT-related software subscription."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Lenovo ThinkPad 14s Laptop,2365.0,129900,802300,10
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Dell Pro 16 Laptop,2000.0,129900,802300,10
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 HP ProBook 440 G11 Laptop,1850.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025 Lenovo TP X1 Carbon G13 - 1pc,2410.97,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 MacBook Pro 14 - 1pc,1843.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle HP Zbook G11 - 10pcs,14611.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 HP EliteBook 845 G11 - 10pcs,16820.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,MacBook Pro 16 M4,2640.0,129900,802300,10

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Lenovo ThinkPad 14s Laptop,2365.0,129900,802300,10
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Dell Pro 16 Laptop,2000.0,129900,802300,10
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 HP ProBook 440 G11 Laptop,1850.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025 Lenovo TP X1 Carbon G13 - 1pc,2410.97,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 MacBook Pro 14 - 1pc,1843.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle HP Zbook G11 - 10pcs,14611.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 HP EliteBook 845 G11 - 10pcs,16820.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,MacBook Pro 16 M4,2640.0,129900,802300,10
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: TECSPAL TECHNOLOGIES SAS

Line Items:
[
  {
    "index": 0,
    "description": "Lenovo Thinkbook 14 i5 16GB 512GB Imtiyaz Khan - SN: 1S21KGA088INPG04F011",
    "amount": 1500.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "129900",
      "confidence": 0.95,
      "reasoning": "The supplier name 'TECSPAL TECHNOLOGIES SAS' is found in the historical data. The description contains 'Lenovo Thinkbook 14', which is similar to 'Lenovo ThinkPad 14s Laptop' in the historical data. The historical data indicates that purchases from this supplier are consistently booked to account '129900' with a high cluster count of 10."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Lenovo ThinkPad 14s Laptop,2365.0,129900,802300,10
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Dell Pro 16 Laptop,2000.0,129900,802300,10
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 HP ProBook 440 G11 Laptop,1850.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025 Lenovo TP X1 Carbon G13 - 1pc,2410.97,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 MacBook Pro 14 - 1pc,1843.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle HP Zbook G11 - 10pcs,14611.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 HP EliteBook 845 G11 - 10pcs,16820.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,MacBook Pro 16 M4,2640.0,129900,802300,10
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: TECSPAL TECHNOLOGIES SAS

Line Items:
[
  {
    "index": 0,
    "description": "Lenovo Thinkbook 14 i5 16GB 512GB Imtiyaz Khan - SN: 1S21KGA088INPG04F011",
    "amount": 1500.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802300",
      "confidence": 0.95,
      "reasoning": "The supplier is TECSPAL TECHNOLOGIES SAS and the description contains 'Lenovo Thinkbook 14'. Historical data shows that TECSPAL TECHNOLOGIES SAS invoices for Lenovo ThinkPad laptops are consistently booked to cost center 802300 (IT) with a high cluster count."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Lenovo ThinkPad 14s Laptop,2365.0,129900,802300,10
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Dell Pro 16 Laptop,2000.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025 Lenovo TP X1 Carbon G13 - 1pc,2410.97,129900,802300,10
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 HP ProBook 440 G11 Laptop,1850.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 MacBook Pro 14 - 1pc,1843.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 HP EliteBook 845 G11 - 10pcs,16820.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 MacBook Pro 16=1pcs,2666.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,MacBook Pro 16 M4,2640.0,129900,802300,10

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Lenovo ThinkPad 14s Laptop,2365.0,129900,802300,10
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Dell Pro 16 Laptop,2000.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025 Lenovo TP X1 Carbon G13 - 1pc,2410.97,129900,802300,10
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 HP ProBook 440 G11 Laptop,1850.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 MacBook Pro 14 - 1pc,1843.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 HP EliteBook 845 G11 - 10pcs,16820.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 MacBook Pro 16=1pcs,2666.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,MacBook Pro 16 M4,2640.0,129900,802300,10
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: TECSPAL TECHNOLOGIES SAS

Line Items:
[
  {
    "index": 0,
    "description": "LENOVO T14 G5 14 32GB 1TB - Praneeth Reddy Allareddy - SN: PF5QT8VT",
    "amount": 2685.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "129900",
      "confidence": 0.95,
      "reasoning": "The supplier name 'TECSPAL TECHNOLOGIES SAS' matches historical data. The description contains 'LENOVO T14', which is similar to previous laptop purchases. The historical data shows that purchases from this supplier are consistently booked to account 129900 with a high cluster count."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Lenovo ThinkPad 14s Laptop,2365.0,129900,802300,10
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Dell Pro 16 Laptop,2000.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025 Lenovo TP X1 Carbon G13 - 1pc,2410.97,129900,802300,10
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 HP ProBook 440 G11 Laptop,1850.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 MacBook Pro 14 - 1pc,1843.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 HP EliteBook 845 G11 - 10pcs,16820.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 MacBook Pro 16=1pcs,2666.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,MacBook Pro 16 M4,2640.0,129900,802300,10
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: TECSPAL TECHNOLOGIES SAS

Line Items:
[
  {
    "index": 0,
    "description": "LENOVO T14 G5 14 32GB 1TB - Praneeth Reddy Allareddy - SN: PF5QT8VT",
    "amount": 2685.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802300",
      "confidence": 0.95,
      "reasoning": "The supplier is TECSPAL TECHNOLOGIES SAS and the description contains 'LENOVO T14'. This is very similar to historical entries like 'TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Lenovo ThinkPad 14s Laptop' which are consistently booked to cost center 802300 with a high cluster count of 10."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Dell Pro 16 Laptop,2000.0,129900,802300,10
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Lenovo ThinkPad 14s Laptop,2365.0,129900,802300,10
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 HP ProBook 440 G11 Laptop,1850.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 MacBook Pro 14 - 1pc,1843.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 MacBook Pro 16=1pcs,2666.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025 Lenovo TP X1 Carbon G13 - 1pc,2410.97,129900,802300,10
Bechtle GmbH IT- Systemhaus,MacBook Pro 16 M4,2640.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 MacBook Pro M4,2585.92,129900,802300,10

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Dell Pro 16 Laptop,2000.0,129900,802300,10
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Lenovo ThinkPad 14s Laptop,2365.0,129900,802300,10
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 HP ProBook 440 G11 Laptop,1850.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 MacBook Pro 14 - 1pc,1843.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 MacBook Pro 16=1pcs,2666.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025 Lenovo TP X1 Carbon G13 - 1pc,2410.97,129900,802300,10
Bechtle GmbH IT- Systemhaus,MacBook Pro 16 M4,2640.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 MacBook Pro M4,2585.92,129900,802300,10
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: TECSPAL TECHNOLOGIES SAS

Line Items:
[
  {
    "index": 0,
    "description": "Dell Pro - Pb14250 - 14 - Core Ultra 7-265U Vpro 32GB 512GB Sagar Borude - SN: 4G6MR24",
    "amount": 2685.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "129900",
      "confidence": 0.95,
      "reasoning": "The supplier is TECSPAL TECHNOLOGIES SAS. The description contains 'Dell Pro'. Based on historical booking patterns, similar descriptions from this supplier are booked to 129900 with high cluster count."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Dell Pro 16 Laptop,2000.0,129900,802300,10
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Lenovo ThinkPad 14s Laptop,2365.0,129900,802300,10
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 HP ProBook 440 G11 Laptop,1850.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 11.2025 MacBook Pro 14 - 1pc,1843.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,BECHTLE 06.2025 MacBook Pro 16=1pcs,2666.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025 Lenovo TP X1 Carbon G13 - 1pc,2410.97,129900,802300,10
Bechtle GmbH IT- Systemhaus,MacBook Pro 16 M4,2640.0,129900,802300,10
Bechtle GmbH IT- Systemhaus,Bechtle 07.2025 MacBook Pro M4,2585.92,129900,802300,10
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: TECSPAL TECHNOLOGIES SAS

Line Items:
[
  {
    "index": 0,
    "description": "Dell Pro - Pb14250 - 14 - Core Ultra 7-265U Vpro 32GB 512GB Sagar Borude - SN: 4G6MR24",
    "amount": 2685.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802300",
      "confidence": 0.95,
      "reasoning": "The supplier is TECSPAL TECHNOLOGIES SAS. The description contains 'Dell Pro'. Historical data shows that TECSPAL TECHNOLOGIES SAS for Dell Pro laptops are consistently booked to cost center 802300 (IT) with a high cluster count of 10."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Dell Pro 16 Laptop,2000.0,129900,802300,3
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Lenovo ThinkPad 14s Laptop,2365.0,129900,802300,3
NAVAN INC,Alexander Grimm,3810.57,700100,701800,3
NAVAN INC,Alexander Grimm,896.0,700300,701800,3
NAVAN INC,Alexander Grimm,20.06,708000,701800,3
SKG Services Europe ApS,SKG 01.2025,1380.0,410000,802400,3
büroshop24 GmbH,büroshop24 GmbH,27.68,640300,802200,2
büroshop24 GmbH,büroshop24 GmbH,187.44,630000,802200,1
Telekom Deutschland GmbH,09.2025 Telekom Deutschland GmbH,12059.99,640200,802200,1

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Dell Pro 16 Laptop,2000.0,129900,802300,3
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Lenovo ThinkPad 14s Laptop,2365.0,129900,802300,3
NAVAN INC,Alexander Grimm,3810.57,700100,701800,3
NAVAN INC,Alexander Grimm,896.0,700300,701800,3
NAVAN INC,Alexander Grimm,20.06,708000,701800,3
SKG Services Europe ApS,SKG 01.2025,1380.0,410000,802400,3
büroshop24 GmbH,büroshop24 GmbH,27.68,640300,802200,2
büroshop24 GmbH,büroshop24 GmbH,187.44,630000,802200,1
Telekom Deutschland GmbH,09.2025 Telekom Deutschland GmbH,12059.99,640200,802200,1
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: TECSPAL TECHNOLOGIES SAS

Line Items:
[
  {
    "index": 0,
    "description": "Monitor LG 32\" Alexander Grimm",
    "amount": 4000
  },
  {
    "index": 1,
    "description": "Kensington Hub USB-C Alexander Grimm",
    "amount": 920
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "129900",
      "confidence": 0.9,
      "reasoning": "The supplier is TECSPAL TECHNOLOGIES SAS. Historical data shows that TECSPAL TECHNOLOGIES SAS invoices are booked to 129900 with high frequency (cluster_count=3) for IT equipment. Although the description is slightly different (Monitor LG 32\" Alexander Grimm vs. Laptop), the underlying asset is still IT equipment."
    },
    {
      "debit_account": "129900",
      "confidence": 0.9,
      "reasoning": "The supplier is TECSPAL TECHNOLOGIES SAS. Historical data shows that TECSPAL TECHNOLOGIES SAS invoices are booked to 129900 with high frequency (cluster_count=3) for IT equipment. Although the description is slightly different (Kensington Hub USB-C Alexander Grimm vs. Laptop), the underlying asset is still IT equipment."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Dell Pro 16 Laptop,2000.0,129900,802300,3
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Lenovo ThinkPad 14s Laptop,2365.0,129900,802300,3
NAVAN INC,Alexander Grimm,3810.57,700100,701800,3
NAVAN INC,Alexander Grimm,896.0,700300,701800,3
NAVAN INC,Alexander Grimm,20.06,708000,701800,3
SKG Services Europe ApS,SKG 01.2025,1380.0,410000,802400,3
büroshop24 GmbH,büroshop24 GmbH,27.68,640300,802200,2
büroshop24 GmbH,büroshop24 GmbH,187.44,630000,802200,1
Telekom Deutschland GmbH,09.2025 Telekom Deutschland GmbH,12059.99,640200,802200,1
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: TECSPAL TECHNOLOGIES SAS

Line Items:
[
  {
    "index": 0,
    "description": "Monitor LG 32\" Alexander Grimm",
    "amount": 4000
  },
  {
    "index": 1,
    "description": "Kensington Hub USB-C Alexander Grimm",
    "amount": 920
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802300",
      "confidence": 0.75,
      "reasoning": "The supplier is TECSPAL TECHNOLOGIES SAS. Historical data shows that TECSPAL TECHNOLOGIES SAS invoices are usually booked to cost center 802300 (IT). Although the description doesn't exactly match previous entries, it is related to computer equipment, so it is likely for IT."
    },
    {
      "cost_center": "802300",
      "confidence": 0.75,
      "reasoning": "The supplier is TECSPAL TECHNOLOGIES SAS. Historical data shows that TECSPAL TECHNOLOGIES SAS invoices are usually booked to cost center 802300 (IT). Although the description doesn't exactly match previous entries, it is related to computer equipment, so it is likely for IT."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Globalization Partners International Ireland Limited,Platform Access R. S. C. - India,400.0,541100,802600,5
Data Business Services - DBS,08.2025 DBS,583.0,730500,803100,4
Data Business Services - DBS,12.2024 DBS,209.0,730500,803100,4
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Lenovo ThinkPad 14s Laptop,2365.0,129900,802300,4
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Dell Pro 16 Laptop,2000.0,129900,802300,4
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 HP ProBook 440 G11 Laptop,1850.0,129900,802300,4
NAVAN INC,Navan -  SCHECK-IN CENTER,367.01,708000,701800,2
NAVAN INC,Gaurav Sachdeva,19.38,708000,701800,2
SS&C Solutions Limited,AlgoSS&C 08-09.2025 Services Fee IRRBB-SA Services,7500.0,750100,701800,2
NAVAN INC,Gaurav Sachdeva,70.0,700100,701800,2

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Globalization Partners International Ireland Limited,Platform Access R. S. C. - India,400.0,541100,802600,5
Data Business Services - DBS,08.2025 DBS,583.0,730500,803100,4
Data Business Services - DBS,12.2024 DBS,209.0,730500,803100,4
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Lenovo ThinkPad 14s Laptop,2365.0,129900,802300,4
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Dell Pro 16 Laptop,2000.0,129900,802300,4
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 HP ProBook 440 G11 Laptop,1850.0,129900,802300,4
NAVAN INC,Navan -  SCHECK-IN CENTER,367.01,708000,701800,2
NAVAN INC,Gaurav Sachdeva,19.38,708000,701800,2
SS&C Solutions Limited,AlgoSS&C 08-09.2025 Services Fee IRRBB-SA Services,7500.0,750100,701800,2
NAVAN INC,Gaurav Sachdeva,70.0,700100,701800,2
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: TECSPAL TECHNOLOGIES SAS

Line Items:
[
  {
    "index": 0,
    "description": "Offboarding India",
    "amount": 150.0
  },
  {
    "index": 1,
    "description": "Storage India",
    "amount": 35.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "129900",
      "confidence": 0.7,
      "reasoning": "The supplier TECSPAL TECHNOLOGIES SAS appears in the historical data with the debit account 129900 for Lenovo and Dell laptops. While the description 'Offboarding India' is different, the consistent use of 129900 for this supplier suggests it might be a clearing account for fixed assets or related costs. Given the lack of a better match, and prioritizing historical data, I'm using this account with moderate confidence."
    },
    {
      "debit_account": "129900",
      "confidence": 0.7,
      "reasoning": "The supplier TECSPAL TECHNOLOGIES SAS appears in the historical data with the debit account 129900 for Lenovo and Dell laptops. While the description 'Storage India' is different, the consistent use of 129900 for this supplier suggests it might be a clearing account for fixed assets or related costs. Given the lack of a better match, and prioritizing historical data, I'm using this account with moderate confidence."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Globalization Partners International Ireland Limited,Platform Access R. S. C. - India,400.0,541100,802600,5
Data Business Services - DBS,08.2025 DBS,583.0,730500,803100,4
Data Business Services - DBS,12.2024 DBS,209.0,730500,803100,4
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Lenovo ThinkPad 14s Laptop,2365.0,129900,802300,4
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 Dell Pro 16 Laptop,2000.0,129900,802300,4
TECSPAL TECHNOLOGIES SAS,Tecspal 12.2025 HP ProBook 440 G11 Laptop,1850.0,129900,802300,4
NAVAN INC,Navan -  SCHECK-IN CENTER,367.01,708000,701800,2
NAVAN INC,Gaurav Sachdeva,19.38,708000,701800,2
SS&C Solutions Limited,AlgoSS&C 08-09.2025 Services Fee IRRBB-SA Services,7500.0,750100,701800,2
NAVAN INC,Gaurav Sachdeva,70.0,700100,701800,2
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: TECSPAL TECHNOLOGIES SAS

Line Items:
[
  {
    "index": 0,
    "description": "Offboarding India",
    "amount": 150.0
  },
  {
    "index": 1,
    "description": "Storage India",
    "amount": 35.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802600",
      "confidence": 0.75,
      "reasoning": "The supplier is TECSPAL TECHNOLOGIES SAS. While the description 'Offboarding India' doesn't directly match historical data, the historical data contains 'Platform Access R. S. C. - India' from Globalization Partners International Ireland Limited which is related to HR activities in India, and TECSPAL TECHNOLOGIES SAS is an IT vendor. Given the 'India' reference, it's likely related to HR processes. Therefore, using HR cost center 802600."
    },
    {
      "cost_center": "802300",
      "confidence": 0.75,
      "reasoning": "The supplier is TECSPAL TECHNOLOGIES SAS. The description 'Storage India' suggests IT infrastructure. The historical data shows TECSPAL TECHNOLOGIES SAS is associated with IT purchases (cost center 802300). Therefore, assigning cost center 802300."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Tabellae AB,Tabellae 2025.02,285.0,410000,802400,9
Tabellae AB,Tabellae 202412,950.0,410000,802400,9
Tabellae AB,Tabellae 05-06.2025,7315.0,410000,802400,9
okadis Consulting GmbH,Lintermann Bjorn,2550.0,410000,401000,1

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Tabellae AB,Tabellae 2025.02,285.0,410000,802400,9
Tabellae AB,Tabellae 202412,950.0,410000,802400,9
Tabellae AB,Tabellae 05-06.2025,7315.0,410000,802400,9
okadis Consulting GmbH,Lintermann Bjorn,2550.0,410000,401000,1
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: Tabellae AB

Line Items:
[
  {
    "index": 0,
    "description": "Lasernet consulting assistance Support cases Consultancy service, cf. attached specification.",
    "amount": 1732.5
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "410000",
      "confidence": 0.95,
      "reasoning": "The supplier is Tabellae AB. Historical data shows that invoices from Tabellae AB are consistently booked to account 410000 (Freelancer / Subcontr. Costs (internal support)). The description also contains 'consulting' which aligns with the historical data."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
Tabellae AB,Tabellae 2025.02,285.0,410000,802400,9
Tabellae AB,Tabellae 202412,950.0,410000,802400,9
Tabellae AB,Tabellae 05-06.2025,7315.0,410000,802400,9
okadis Consulting GmbH,Lintermann Bjorn,2550.0,410000,401000,1
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: Tabellae AB

Line Items:
[
  {
    "index": 0,
    "description": "Lasernet consulting assistance Support cases Consultancy service, cf. attached specification.",
    "amount": 1732.5
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802400",
      "confidence": 0.95,
      "reasoning": "The supplier is Tabellae AB, and the description contains 'consulting'. Historical data shows that Tabellae AB invoices are consistently booked to cost center 802400 (Finance), with high cluster counts."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
TEAMBIT UAB,TeamBit 08.2025 Consulting Fees,8235.0,410000,802300,5
TEAMBIT UAB,TeamBit 10.2025,8685.0,410000,802300,5
TEAMBIT UAB,TeamBit 07.2025,16343.2,410000,802300,5
TEAMBIT UAB,TeamBit,28567.5,410000,802300,5
GitLabHost BV,GitLab 09.2025,2320.0,660500,300600,2
Step Ahead GmbH,02.2025 Steps IT,6435.0,410000,802500,2
GitLabHost BV,GitLab 02.2025-08.2025,3304.11,660400,300600,1
SEIBERT SOLUTIONS GMBH,SEIBERT(sync Jira),4150.17,660400,802300,1
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025,98602.77,660500,802300,1

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
TEAMBIT UAB,TeamBit 08.2025 Consulting Fees,8235.0,410000,802300,5
TEAMBIT UAB,TeamBit 10.2025,8685.0,410000,802300,5
TEAMBIT UAB,TeamBit 07.2025,16343.2,410000,802300,5
TEAMBIT UAB,TeamBit,28567.5,410000,802300,5
GitLabHost BV,GitLab 09.2025,2320.0,660500,300600,2
Step Ahead GmbH,02.2025 Steps IT,6435.0,410000,802500,2
GitLabHost BV,GitLab 02.2025-08.2025,3304.11,660400,300600,1
SEIBERT SOLUTIONS GMBH,SEIBERT(sync Jira),4150.17,660400,802300,1
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025,98602.77,660500,802300,1
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: TeamBit, UAB

Line Items:
[
  {
    "index": 0,
    "description": "Konfig\u016bravimas / Configuration",
    "amount": 9247.5
  },
  {
    "index": 1,
    "description": "Projekt\u0173 valdymas / Project management",
    "amount": 390.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "410000",
      "confidence": 0.9,
      "reasoning": "The supplier is TEAMBIT UAB. Historical data shows that invoices from TEAMBIT UAB are consistently booked to account 410000 (Freelancer / Subcontr. Costs (internal support)) with a high cluster count. The description 'Konfig\u016bravimas / Configuration' is similar to 'Consulting Fees' which is also booked to 410000."
    },
    {
      "debit_account": "410000",
      "confidence": 0.9,
      "reasoning": "The supplier is TEAMBIT UAB. Historical data shows that invoices from TEAMBIT UAB are consistently booked to account 410000 (Freelancer / Subcontr. Costs (internal support)) with a high cluster count. The description 'Projekt\u0173 valdymas / Project management' is similar to 'Consulting Fees' which is also booked to 410000."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
TEAMBIT UAB,TeamBit 08.2025 Consulting Fees,8235.0,410000,802300,5
TEAMBIT UAB,TeamBit 10.2025,8685.0,410000,802300,5
TEAMBIT UAB,TeamBit 07.2025,16343.2,410000,802300,5
TEAMBIT UAB,TeamBit,28567.5,410000,802300,5
GitLabHost BV,GitLab 09.2025,2320.0,660500,300600,2
Step Ahead GmbH,02.2025 Steps IT,6435.0,410000,802500,2
GitLabHost BV,GitLab 02.2025-08.2025,3304.11,660400,300600,1
SEIBERT SOLUTIONS GMBH,SEIBERT(sync Jira),4150.17,660400,802300,1
Bechtle GmbH IT- Systemhaus,Bechtle 10.2025,98602.77,660500,802300,1
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: TeamBit, UAB

Line Items:
[
  {
    "index": 0,
    "description": "Konfig\u016bravimas / Configuration",
    "amount": 9247.5
  },
  {
    "index": 1,
    "description": "Projekt\u0173 valdymas / Project management",
    "amount": 390.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802300",
      "confidence": 0.95,
      "reasoning": "The supplier name is 'TEAMBIT UAB'. The historical data contains multiple entries for 'TEAMBIT UAB' with cost center '802300' and debit account '410000'. The descriptions are similar to consulting fees, so this is a strong match."
    },
    {
      "cost_center": "802300",
      "confidence": 0.95,
      "reasoning": "The supplier name is 'TEAMBIT UAB'. The historical data contains multiple entries for 'TEAMBIT UAB' with cost center '802300' and debit account '410000'. The descriptions are similar to consulting fees, so this is a strong match."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
ZINC,ZINC 10.2025 HR Background Checks,583.27,541000,802600,7

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
ZINC,ZINC 10.2025 HR Background Checks,583.27,541000,802600,7
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: Zinc

Line Items:
[
  {
    "index": 0,
    "description": "Zinc Background Checks",
    "amount": 583.27
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "541000",
      "confidence": 1.0,
      "reasoning": "The supplier name is 'ZINC' and the description is 'Zinc Background Checks'. This matches the historical booking pattern with debit account 541000 and a high cluster_count of 7, indicating a reliable pattern."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
ZINC,ZINC 10.2025 HR Background Checks,583.27,541000,802600,7
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: Zinc

Line Items:
[
  {
    "index": 0,
    "description": "Zinc Background Checks",
    "amount": 583.27
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802600",
      "confidence": 0.95,
      "reasoning": "The historical data shows that ZINC invoices for 'Background Checks' are consistently booked to cost center 802600 (HR), with a high cluster count of 7."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
SDL Limited,SDL Software Subscription 10.2025-9.2026,22959.75,660500,501307,3
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025-11.2027 TE-Systems Subscription,975.0,660500,802300,2
SEIBERT SOLUTIONS GMBH,SEIBERT 11.2025-06.2026 License,6071.43,660500,802300,2
okadis Consulting GmbH,Okadis 07-12.2025 Subscription and Maintenance Fee,136468.93,410100,100100,2
IEDI,iEDI 2026 PEPPOL Belgium Subscription,335.0,660500,802400,1
SEIBERT SOLUTIONS GMBH,SEIBERT 06.2025-06.2026 License,515650.98,660400,802300,1
Step Ahead GmbH,STEPS Subscription - yearly,97500.0,660400,802500,1

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
SDL Limited,SDL Software Subscription 10.2025-9.2026,22959.75,660500,501307,3
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025-11.2027 TE-Systems Subscription,975.0,660500,802300,2
SEIBERT SOLUTIONS GMBH,SEIBERT 11.2025-06.2026 License,6071.43,660500,802300,2
okadis Consulting GmbH,Okadis 07-12.2025 Subscription and Maintenance Fee,136468.93,410100,100100,2
IEDI,iEDI 2026 PEPPOL Belgium Subscription,335.0,660500,802400,1
SEIBERT SOLUTIONS GMBH,SEIBERT 06.2025-06.2026 License,515650.98,660400,802300,1
Step Ahead GmbH,STEPS Subscription - yearly,97500.0,660400,802500,1
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: iEDI

Line Items:
[
  {
    "index": 0,
    "description": "Software Subscription PEPPOL Belgium",
    "amount": 335.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "660500",
      "confidence": 0.95,
      "reasoning": "The supplier name 'IEDI' and a similar description 'iEDI 2026 PEPPOL Belgium Subscription' were found in the historical data, which was booked to account 660500 with a cluster_count of 1. Given the similarity in supplier and description, this is the most appropriate account."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
SDL Limited,SDL Software Subscription 10.2025-9.2026,22959.75,660500,501307,3
Bechtle GmbH IT- Systemhaus,Bechtle 12.2025-11.2027 TE-Systems Subscription,975.0,660500,802300,2
SEIBERT SOLUTIONS GMBH,SEIBERT 11.2025-06.2026 License,6071.43,660500,802300,2
okadis Consulting GmbH,Okadis 07-12.2025 Subscription and Maintenance Fee,136468.93,410100,100100,2
IEDI,iEDI 2026 PEPPOL Belgium Subscription,335.0,660500,802400,1
SEIBERT SOLUTIONS GMBH,SEIBERT 06.2025-06.2026 License,515650.98,660400,802300,1
Step Ahead GmbH,STEPS Subscription - yearly,97500.0,660400,802500,1
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: iEDI

Line Items:
[
  {
    "index": 0,
    "description": "Software Subscription PEPPOL Belgium",
    "amount": 335.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "802400",
      "confidence": 0.95,
      "reasoning": "The historical data contains an entry for supplier 'IEDI' with description 'iEDI 2026 PEPPOL Belgium Subscription' and cost center '802400' (Finance). The current line item has a similar description 'Software Subscription PEPPOL Belgium' from the same supplier. High confidence due to direct match."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
mantlik kainz GmbH,mantlik 02.2025,4000.0,410000,403000,8
mantlik kainz GmbH,Mantlik Kainz,1400.0,410000,401000,2
mantlik kainz GmbH,mantlik 09.2025,3902.5,410000,401000,2

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
mantlik kainz GmbH,mantlik 02.2025,4000.0,410000,403000,8
mantlik kainz GmbH,Mantlik Kainz,1400.0,410000,401000,2
mantlik kainz GmbH,mantlik 09.2025,3902.5,410000,401000,2
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: mantlik kainz GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Erbrachte Leistungen gem\u00e4\u00df beiliegender Aufstellung",
    "amount": 2483.25
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "410000",
      "confidence": 0.9,
      "reasoning": "The supplier name 'mantlik kainz GmbH' appears in the historical data. The GL account '410000' is consistently used for this supplier with high cluster counts. The description is similar to previous entries."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
mantlik kainz GmbH,mantlik 02.2025,4000.0,410000,403000,8
mantlik kainz GmbH,Mantlik Kainz,1400.0,410000,401000,2
mantlik kainz GmbH,mantlik 09.2025,3902.5,410000,401000,2
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: mantlik kainz GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Erbrachte Leistungen gem\u00e4\u00df beiliegender Aufstellung",
    "amount": 2483.25
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "403000",
      "confidence": 0.9,
      "reasoning": "The supplier is 'mantlik kainz GmbH'. The description is similar to previous invoices with the description 'mantlik 02.2025' which was booked to cost center 403000 with a high cluster count of 8."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
okadis Consulting GmbH,okadis 05.2025 Stefan Hennings,170.0,410000,401000,10
okadis Consulting GmbH,okadis 05.2025 Bjorn Lintermann,1360.0,410000,401000,10

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
okadis Consulting GmbH,okadis 05.2025 Stefan Hennings,170.0,410000,401000,10
okadis Consulting GmbH,okadis 05.2025 Bjorn Lintermann,1360.0,410000,401000,10
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: okadis Consulting GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Honorar - S2A-Schnittstellenmigration",
    "amount": 5100.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "410000",
      "confidence": 0.9,
      "reasoning": "The supplier name 'okadis Consulting GmbH' matches the historical data. Although the description is different, the historical data consistently uses account 410000 for this supplier with a high cluster count (10), indicating a reliable pattern for freelancer/subcontractor costs."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
okadis Consulting GmbH,okadis 05.2025 Stefan Hennings,170.0,410000,401000,10
okadis Consulting GmbH,okadis 05.2025 Bjorn Lintermann,1360.0,410000,401000,10
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: okadis Consulting GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Honorar - S2A-Schnittstellenmigration",
    "amount": 5100.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "401000",
      "confidence": 0.9,
      "reasoning": "The supplier name 'okadis Consulting GmbH' appears in the historical data. While the description is different, the historical data shows that services from this supplier are consistently booked to cost center 401000 (Professional Services - Non Recurring) with a high cluster count of 10."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
okadis Consulting GmbH,okadis 05.2025 Stefan Hennings,170.0,410000,401000,8
okadis Consulting GmbH,okadis 05.2025 Alexander Artz,8500.0,410000,401000,8
okadis Consulting GmbH,Okadis 07-12.2025 Subscription and Maintenance Fee,136468.93,410100,100100,2

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
okadis Consulting GmbH,okadis 05.2025 Stefan Hennings,170.0,410000,401000,8
okadis Consulting GmbH,okadis 05.2025 Alexander Artz,8500.0,410000,401000,8
okadis Consulting GmbH,Okadis 07-12.2025 Subscription and Maintenance Fee,136468.93,410100,100100,2
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: okadis Consulting GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Honorar",
    "amount": 1700.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "410000",
      "confidence": 0.95,
      "reasoning": "The supplier name 'okadis Consulting GmbH' matches historical data. The description 'Honorar' is similar to 'okadis 05.2025 Stefan Hennings' and 'okadis 05.2025 Alexander Artz', which were booked to account 410000 with a high cluster count of 8."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
okadis Consulting GmbH,okadis 05.2025 Stefan Hennings,170.0,410000,401000,8
okadis Consulting GmbH,okadis 05.2025 Alexander Artz,8500.0,410000,401000,8
okadis Consulting GmbH,Okadis 07-12.2025 Subscription and Maintenance Fee,136468.93,410100,100100,2
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: okadis Consulting GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Honorar",
    "amount": 1700.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "401000",
      "confidence": 0.95,
      "reasoning": "The supplier is 'okadis Consulting GmbH'. The description 'Honorar' (fee) is similar to descriptions in historical data like 'okadis 05.2025 Stefan Hennings' and 'okadis 05.2025 Alexander Artz', which are booked to cost center 401000. The cluster_count for these entries is 8, indicating a strong pattern."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
okadis Consulting GmbH,okadis 05.2025 Stefan Hennings,170.0,410000,401000,8
okadis Consulting GmbH,okadis 05.2025 Alexander Artz,8500.0,410000,401000,8
okadis Consulting GmbH,okadis 05.2025 Bjorn Lintermann,1360.0,410000,401000,8
okadis Consulting GmbH,Okadis 07-12.2025 Subscription and Maintenance Fee,136468.93,410100,100100,2

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
okadis Consulting GmbH,okadis 05.2025 Stefan Hennings,170.0,410000,401000,8
okadis Consulting GmbH,okadis 05.2025 Alexander Artz,8500.0,410000,401000,8
okadis Consulting GmbH,okadis 05.2025 Bjorn Lintermann,1360.0,410000,401000,8
okadis Consulting GmbH,Okadis 07-12.2025 Subscription and Maintenance Fee,136468.93,410100,100100,2
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: okadis Consulting GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Honorar - S2A Anwenderbetreuung f\u00fcr A/TR",
    "amount": 1020.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "410000",
      "confidence": 0.9,
      "reasoning": "The supplier name 'okadis Consulting GmbH' matches historical data. The description is similar to previous entries for Okadis consulting services, and the account 410000 has a high cluster count (8) for this supplier, indicating it's the correct account for these types of invoices."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
okadis Consulting GmbH,okadis 05.2025 Stefan Hennings,170.0,410000,401000,8
okadis Consulting GmbH,okadis 05.2025 Alexander Artz,8500.0,410000,401000,8
okadis Consulting GmbH,okadis 05.2025 Bjorn Lintermann,1360.0,410000,401000,8
okadis Consulting GmbH,Okadis 07-12.2025 Subscription and Maintenance Fee,136468.93,410100,100100,2
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: okadis Consulting GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Honorar - S2A Anwenderbetreuung f\u00fcr A/TR",
    "amount": 1020.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "401000",
      "confidence": 0.95,
      "reasoning": "The supplier is 'okadis Consulting GmbH'. The description contains 'Honorar' which translates to 'fee' or 'honorarium'. The historical data shows that 'okadis Consulting GmbH' invoices are booked to cost center 401000 with high frequency (cluster_count = 8) when the description contains honorar for consulting services."
    }
  ]
}
```

supplier_name,description,net_amount,debit_account,cost_center,cluster_count
okadis Consulting GmbH,okadis 05.2025 Stefan Hennings,170.0,410000,401000,8
okadis Consulting GmbH,okadis 05.2025 Alexander Artz,8500.0,410000,401000,8
okadis Consulting GmbH,Okadis 01-06.2025 Subscription and Maintenance Fee,136468.92,410100,100100,2

You are a double-entry bookkeeping specialist for accounts payable invoices.
Your task: assign the correct GL debit account for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general accounting knowledge.** If you find a matching or similar supplier/description in the historical data, use that GL account. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
okadis Consulting GmbH,okadis 05.2025 Stefan Hennings,170.0,410000,401000,8
okadis Consulting GmbH,okadis 05.2025 Alexander Artz,8500.0,410000,401000,8
okadis Consulting GmbH,Okadis 01-06.2025 Subscription and Maintenance Fee,136468.92,410100,100100,2
```

## Chart of Accounts (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description,balance_position
100000,Capitalized expenditures for research and development,,Balance sheet
100100,Accumulated write-downs of RnD,,Balance sheet
100200,Accumulated amortisation of RnD,,Balance sheet
100300,Capitalized expenditure for software,,Balance sheet
100400,Accumulated write-downs of capitalized expenditures for soft,,Balance sheet
100500,Accumulated amortisation of capitalized expenditures for sof,,Balance sheet
100600,Customer contracts,,Balance sheet
100700,Accumulated write-downs of customer contracts,,Balance sheet
100800,Accumulated amortisation of customer contracts,,Balance sheet
100900,Goodwill,,Balance sheet
101000,Accumulated write-downs of goodwill,,Balance sheet
101100,Accumulated amortisation of goodwill,,Balance sheet
108000,other intangible Assets,,Balance sheet
108100,Accumulated write-downs of other intangible Assets,,Balance sheet
108200,Accumulated amortisation of other intangible Assets,,Balance sheet
109000,Proj in prog and advance payments for intangible assets,,Balance sheet
110000,Buildings on own land,,Balance sheet
110100,Accumulated write-downs on buildings,,Balance sheet
110200,Accumulated depreciation on buildings,,Balance sheet
110300,Land,,Balance sheet
110400,Accumulated write-downs on Land,,Balance sheet
110500,Accumulated depreciation on Land,,Balance sheet
110600,Improvements to leasehold property,,Balance sheet
110700,Accumulated write-downs on leasehold Improvements,,Balance sheet
110800,Accumulated depreciation on Leasehold Improvments,,Balance sheet
115000,ROU - Buildings,,Balance sheet
115050,Accumulated write-downs on  Building ROU (IFRS 16)  fixed as,,Balance sheet
115100,Accumulated depreciation ROU Buildings,,Balance sheet
115200,ROU Buildings - Finance,,Balance sheet
115300,Accumulated depreciation ROU Buildings - Finance,,Balance sheet
119000,Proj in prog and advance payments for land and buildings,,Balance sheet
120000,Computers,,Balance sheet
120100,Accumulated write-downs on computers,,Balance sheet
120200,Accumulated depreciation on computers,,Balance sheet
120300,Vehicle,,Balance sheet
120400,Accumulated write-downs on vehicle,,Balance sheet
120500,Accumulated depreciation on vehicle,,Balance sheet
120600,Office Equipment,,Balance sheet
120700,Accumulated write-downs on Office Equipment,,Balance sheet
120800,Accumulated depreciation on Office Equipment,,Balance sheet
125100,ROU Computer Hardware - Operating,,Balance sheet
125150,Accumulated write-downs on  Computer Hardware ROU (IFRS 16),,Balance sheet
125200,Accumulated depreciation ROU Computer Hardware - Operating,,Balance sheet
125300,ROU - Motor Vehicle,,Balance sheet
125350,Accumulated write-downs on  Motor Vehicles Rou (IFRS 16)  fi,,Balance sheet
125400,Accumulated depreciation - ROU Motor Vehicle,,Balance sheet
125500,ROU Office Equipment - Operating,,Balance sheet
125550,Accumulated write-downs on  Office Equipments ROU (IFRS 16),,Balance sheet
125600,Accumulated depreciation ROU Office Equipment - Operating,,Balance sheet
125700,ROU Computer Hardware - Finance,,Balance sheet
125800,Accumulated depreciation ROU Computer Hardware - Finance,,Balance sheet
125900,ROU Motor Vehicle - Finance,,Balance sheet
126000,Accumulated depreciation ROU Motor Vehicle - Finance,,Balance sheet
126100,ROU Office Equipment - Finance,,Balance sheet
126200,Accumulated depreciation ROU Office Equipment - Finance,,Balance sheet
128000,Other tangible fixed assets,,Balance sheet
128100,Accumulated write-downs on other tangible fixed assets,,Balance sheet
128200,Accumulated depreciation on other tangible fixed assets,,Balance sheet
129000,Proj in prog and adv. payments for machinery and equipm,,Balance sheet
129900,Clearing Account Fixed Assets Medius,,Balance sheet
130000,Shares in group companies,,Balance sheet
130700,Participations in other companies,,Balance sheet
131300,Participations and shares in other companies,,Balance sheet
131400,Bonds,,Balance sheet
131600,Deferred tax asset,,Balance sheet
131800,Long-term deposits,,Balance sheet
132300,Long-term account receivables,,Balance sheet
132400,Long-term prepayments to suppliers,,Balance sheet
138000,Other long-term receivables,,Balance sheet
140600,WIP Time Material,,Balance sheet
140800,WIP Time Material manual entries,,Balance sheet
140900,WIP FixPrice manual entries,,Balance sheet
141000,Advance payments for goods and services,,Balance sheet
150000,Accounts receivable 3P,,Balance sheet
150100,Accounts receivable (manual),,Balance sheet
150110,BS FX Adjustement account,,Balance sheet
150200,Clearing Account Prepayment from Customer,,Balance sheet
150300,Clearing customer with credit balance,,Balance sheet
150500,Bad debt reserve,,Balance sheet
150700,Specific allowance for doubtful accounts,,Balance sheet
150800,Write-down of accounts receivable - trade,,Balance sheet
151100,Accounts receivable IC,,Balance sheet
151200,IC General allowance for doubtful accounts,,Balance sheet
151800,Accounts receivable IC Manual Entry,,Balance sheet
151810,Accounts receivable IC Manual Entry,,Balance sheet
151820,I/E Loan REC ST,,Balance sheet
151830,IC interest receivable,,Balance sheet
151840,IC Loan REC LT,,Balance sheet
151850,IC Expat Rec BE MS G,,Balance sheet
151860,FX Rev.ICAR,,Balance sheet
151870,FX Rev.IC_INTREC,,Balance sheet
151880,FX Rev.IC LR,,Balance sheet
158000,Other Accounts receivable,,Balance sheet
158001,Receivables Reconciliation Accounts (manual),,Balance sheet
158010,Transitory items,,Balance sheet
158020,Other sales/use tax,,Balance sheet
158030,BS FX Adjustement account,,Balance sheet
158040,Receipt splitting,,Balance sheet
160200,Cash advances to emploees,,Balance sheet
160300,Other advances to employees,,Balance sheet
160400,Temporary loans to employees,,Balance sheet
160500,Other receivables from employees,,Balance sheet
160510,Advances on salaries,,Balance sheet
160520,HypoTax AR,,Balance sheet
160530,Other receivables,,Balance sheet
160550,Employee loans receivable,,Balance sheet
160600,Accrued income not yet invoiced,,Balance sheet
160610,Accrued income not yet invoiced IC Bill Agent,,Balance sheet
160620,Accrued income not yet invoiced IC Service Fee,,Balance sheet
160630,Accrued income not yet invoiced IC Cost Allocation,,Balance sheet
160640,Accrued income not yet invoiced IC Interest,,Balance sheet
160800,CIT receivable,,Balance sheet
160810,Corporate Tax,,Balance sheet
160820,Trade tax prepayment,,Balance sheet
160900,Sales tax receivable,,Balance sheet
160910,Import paid,,Balance sheet
160920,Sales tax receivable (Manual Entry),,Balance sheet
160930,Accrued VAT receivable (Cash principle),,Balance sheet
161000,Sales tax receivable (Prepayment,,Balance sheet
161100,VAT receivable EU,,Balance sheet
161800,Disbursements on behalf of customers,,Balance sheet
161900,Current loan receivables,,Balance sheet
162400,Credit cards and vouchers receivable,,Balance sheet
162500,Prepayment to Vendors,,Balance sheet
162600,Vendor with debit balance,,Balance sheet
162700,Short-term deposits,,Balance sheet
169000,Other current receivables,,Balance sheet
169001,Other amount to be settled (clarification Account),,Balance sheet
169100,Security deposit,,Balance sheet
169200,"Pension, Net Benefit",,Balance sheet
170000,Prepaid rent,,Balance sheet
170200,Prepaid insurance premiums,,Balance sheet
170300,Prepaid interest expense,,Balance sheet
170600,WIP Sales Price,,Balance sheet
178000,Other prepaid expenses and accrued income,,Balance sheet
178010,BS FX Adjustement account,,Balance sheet
178100, Prepaid - IFRS15             ,,Balance sheet
178200,WIP Sales Price (Manual Entries),,Balance sheet
190000,Bank EUR,,Balance sheet
190100,Bank CHF,,Balance sheet
190200,Bank RON,,Balance sheet
190300,Bank SEK,,Balance sheet
190400,Bank GBP,,Balance sheet
190500,Bank SGD,,Balance sheet
190600,Bank USD,,Balance sheet
190650,Bank CAD,,Balance sheet
190660,Bank ZAR,,Balance sheet
190670,Bank PLN,,Balance sheet
190680,Bank TND,,Balance sheet
190681,Bank HKD,,Balance sheet
190700,Restricted Bank Account,,Balance sheet
190800,Petty Cash,,Balance sheet
197000,Cash In Transit,,Balance sheet
198000,Overnight bank deposit,,Balance sheet
200000,Share capital,,Balance sheet
200100,Share premium reserve,,Balance sheet
200300,Revaluation reserve,,Balance sheet
200400,Statutory reserve,,Balance sheet
200500,Reserve for development expenditures,,Balance sheet
201200,Retained Earnings,,Balance sheet
201204,Salaries,,Balance sheet
201210,Dividends Paid Group,,Balance sheet
201211,Corporate income tax,,Balance sheet
201220,Profit or loss from the previous year (PnL),,Balance sheet
201300,Retained Earnings ROU - Operating,,Balance sheet
201400,Retained Earnings ROU - Finance,,Balance sheet
208000,Other Equity,,Balance sheet
209000,OCI Valuation Statuary Severance,,Balance sheet
209100,OCI Pension and Post Retirement Benefits,,Balance sheet
209900,Result for the financial year,,Balance sheet
220000,Pension provision SPP,,Balance sheet
220010,Pension provision for employees,,Balance sheet
220020,Pension provision,,Balance sheet
220030,Pension SPP/Com Prov OCI Bookings,,Balance sheet
220100,Personnel tax pensions provision,,Balance sheet
220200,Defined benefit pension obligation,,Balance sheet
220300,Other pension obligations 1,,Balance sheet
220600,Deferred tax liability,,Balance sheet
228000,Other provisions,,Balance sheet
230000,Long-term liabilities to credit institutions,,Balance sheet
231000,Long-term ROU lease liability,,Balance sheet
231200,Migration ROU IFRS Difference Manual Entries,,Balance sheet
238000,Other long-term liabilities,,Balance sheet
240000,External loans payable - current,,Balance sheet
240200,Prepayments from customers,,Balance sheet
240300,Prepayments from customers manual entries,,Balance sheet
240800,Accounts payable,,Balance sheet
240900,Clearing Account Prepayment to Vendor,,Balance sheet
241000,Accounts Payable (manual),,Balance sheet
241100,"Registered invoices, external",,Balance sheet
241101,"Registered invoices, external Offset Account",,Balance sheet
241200,"Accounts payable,IC",,Balance sheet
241210,IC - Short term loans,,Balance sheet
241211,IC interest payable,,Balance sheet
241220,NonTrade IC-P  BESS,,Balance sheet
241800,Accounts payables salaries,,Balance sheet
241900,Accounts payables social securities,,Balance sheet
241910,"Liabilities social security, holiday pay",,Balance sheet
241920,Payable family compensation fund,,Balance sheet
241930,Liabilities for social security charges,,Balance sheet
241940,Liabilities for social security charges,,Balance sheet
242000,Accounts payables other employee related,,Balance sheet
242100,customer with credit balance,,Balance sheet
242200,CommissionOffsetAccount,,Balance sheet
242210,BS FX Adjustement account,,Balance sheet
242300,External Loan Payable,,Balance sheet
242400,"Accounts payable,IC manual Entries",,Balance sheet
242410,IC - Long term loans,,Balance sheet
248000,Other current liabilities,,Balance sheet
248001,Payable Reconciliation Accounts (manual),,Balance sheet
250000,CIT payable,,Balance sheet
250100,Corporate tax previous years,,Balance sheet
258000,Other current tax liabilities,,Balance sheet
260000,Sales tax payable,,Balance sheet
260010,Value added tax payable (Manual Entries),,Balance sheet
260100,Tax Prepayments,,Balance sheet
260200,Sales tax payable (Prepayments),,Balance sheet
260300,VAT settlement,,Balance sheet
260400,Sales Tax Reverse Charge,,Balance sheet
260500,VAT payable EU,,Balance sheet
260510,VAT payable - SA,,Balance sheet
260520,Sales tax Uganda,,Balance sheet
260530,Sales tax Panama,,Balance sheet
260540,Sales Tax Nigeria,,Balance sheet
260550,Sales tax Kenia,,Balance sheet
260600,VAT payable import,,Balance sheet
260700,"VAT payable, settlement account",,Balance sheet
260900,VAT receivable domestic,,Balance sheet
260930,Accrued VAT payable (Cash principle),,Balance sheet
261000,Calculated input VAT - EU import,,Balance sheet
261100,Sales Tax Reverse Charge Offset,,Balance sheet
270000,Employee income tax,,Balance sheet
270100,Expat tax (HypoTax),,Balance sheet
270200,Statutory social security contributions,,Balance sheet
270300,Contractual social security contributions,,Balance sheet
270600,Pension costs (employee),,Balance sheet
270800,Accident and group life insurance,,Balance sheet
271200,Other provisions for salaries,,Balance sheet
271500,Sickness fund,,Balance sheet
278000,Other wage/salary deductions,,Balance sheet
278100,Garnishment of wages,,Balance sheet
278300,Kammerumlage,,Balance sheet
278400,Salary clearing account/PKW benefit,,Balance sheet
279900,Interim account for salary payments,,Balance sheet
280100,Wage/salary liabilities,,Balance sheet
280200,Travel expense claims,,Balance sheet
280300,Bonus accrual - current year,,Balance sheet
280301,Bonus accrual - prior year,,Balance sheet
280400,Other current liabilities to employees,,Balance sheet
280500,Current liabilities toIC,,Balance sheet
281200,Short-term obligation ROU - Operating,,Balance sheet
281400,Notes payable ROU - Operating,,Balance sheet
281500,Short-term ROU lease liability,,Balance sheet
281600,Accrued sales commissions,,Balance sheet
288000,Other current liabilities,,Balance sheet
288001,Other current tax liabilities,,Balance sheet
288010,Liabilities,,Balance sheet
290000,Accrued expenses for Overtime,,Balance sheet
290010,Accruals for overtime work admin,,Balance sheet
290100,Accrued expenses for Bonus payments,,Balance sheet
290200,Accrued expenses for Sales Bonus payments,,Balance sheet
290300,Accrued expenses holiday pay,,Balance sheet
290400,Accrued expenses additional salary (13th/14th),,Balance sheet
290500,Accrued expenses severences,,Balance sheet
290510,Provision - Deferred consideration,,Balance sheet
290600,Accrued expenses unutilised vacation,,Balance sheet
290610,"Accruals for vacation, not taken admin",,Balance sheet
290700,Accrued other legal employee expenses,,Balance sheet
290710,Employer pension contributions,,Balance sheet
290720,Accruals process risks,,Balance sheet
290900,Accrual for salaries not yet paid,,Balance sheet
290910,Liabilities in net salary,,Balance sheet
290920,Accrual for severance payments,,Balance sheet
291000,Accrual Other legal pension related expenses,,Balance sheet
291100,Accrual for other legal costs,,Balance sheet
291200,Accrual for audit costs,,Balance sheet
291300,Accrual for archiving costs,,Balance sheet
291400,Accrual for invoices not yet received,,Balance sheet
291410,Accrual for invoices not yet received IC Bill Agent,,Balance sheet
291420,Accrual for invoices not yet received IC Service Fee,,Balance sheet
291430,Accrual for invoices not yet received IC Cost Allocation,,Balance sheet
291440,Accrual for invoices not yet received IC Interest,,Balance sheet
291500,Accrual for invoices not yet received manual entries,,Balance sheet
291600,Accrual for project related travel costs,,Balance sheet
291610,Accrual for project related other expenses,,Balance sheet
291700,Accrual for project related subcontractor costs,,Balance sheet
291800,Accrual for project related other expenses,,Balance sheet
291900,Accrual for project related expenses manual entries,,Balance sheet
292000,Accrual for jubilee expenses,,Balance sheet
292200,Deferred Rent ROU - Operating,,Balance sheet
292300,Deferred Rent ROU - Finance,,Balance sheet
292400,Accrued interest expense,,Balance sheet
292500,Deferred income (Automatic Posting),,Balance sheet
293300,Accrual Tax Liabilities,,Balance sheet
293400,Accrual Insurance Liability,,Balance sheet
293410,"Liabilities, on social organisms",,Balance sheet
293500,Acrruals for Severely Handicapped Persons         ,,Balance sheet
293600,Deferred income (Manual Posting),,Balance sheet
293700,Deferred Revenue Licenses IFRS15       ,,Balance sheet
293800,Deferred income FX (Manual Posting),,Balance sheet
293810,FX Rev.ICAP,,Balance sheet
293820,FX Rev.IC_INTPAY,,Balance sheet
293830,FX Rev.IC LP,,Balance sheet
298000,Other accrued expenses and deferred income,,Balance sheet
298010,Accruals occupation,,Balance sheet
298050,Deferred cost of goods sold,,Balance sheet
299800,WIP Invoiced On Account,,Balance sheet
299900,Suspense account,,Balance sheet
299950,Travel Suspense Account - Expense Module (Automatic Entries),,Balance sheet
300000,"Sales, domestic external",,Revenue
308000,other Sales domestic,,Revenue
310000,"Sales, EU external",,Revenue
318000,"Other Sales, EU external",,Revenue
320000,"Sales, non-EU external",,Revenue
328000,"Ohter Sales, non-EU external",,Revenue
330000,"IC Sales, domestic group",,Revenue
330100,IC Bill Agent Invoices domestic,,Revenue
330200,IC Sale (Personnell related) domestic,,Revenue
330300,IC Sale (External Expenses) domestic,,Revenue
330400,IC Service Fee domestic,,Revenue
330500,"IC Sales, EU group",,Revenue
330600,Bill Agent Invoices EU,,Revenue
330700,IC Sale (Personnell related) EU,,Revenue
330800,IC Sale (External Expenses) EU,,Revenue
330900,IC Service Fee EU,,Revenue
331000,"IC Sales, non-EU group",,Revenue
331100,IC Bill Agent Invoices non-EU,,Revenue
331200,IC Sale (Personnell related) non-EU,,Revenue
331300,IC Sale (External Expenses) non-EU,,Revenue
331400,IC Service Fee non-EU,,Revenue
331500,IC Cost Allocation Domestic,,Revenue
331600,IC Cost Allocation EU,,Revenue
331700,IC Cost Allocation Non EU,,Revenue
338000,Other IC Sales,,Revenue
350400,Reimbursement of costs IC EU,,Revenue
360000,Discounts domestic,,Revenue
360100,Discount EU,,Revenue
360200,Discounts Non - EU,,Revenue
367000,Cash Discount,,Revenue
368000,Other Revenue reductions,,Revenue
380000,Accrued Revenue Time and Material  (WIP),,Revenue
380100,Accrued Revenue Fixed Price  (WIP),,Revenue
388000,Other Accrued Revenues (WIP),,Revenue
388100,IC Accrued Revenues - Bill Agent (WIP),,Revenue
388200,IC Accrued Revenues - Service Fee (WIP),,Revenue
388300,IC Accrued Revenues - Cost Allocation (WIP),,Revenue
390000,Gains on sale of intangible and tangible fixed assets,,Revenue
390100,"Rental and lease income, external",,Revenue
390200,Commission revenue,,Revenue
390300,Licence fees and royalties,,Revenue
390900,Government and other grants received,,Revenue
391000,Insurance compensation,,Revenue
391100,Statutory sick pay,,Revenue
391300,Allocated other non-cash benefits,,Revenue
391400,Income of Reversal Accruals / Provision,,Revenue
397000,Wage tax benefit company car,,Revenue
398000,"Other operating income, external (IFRS16)",,Revenue
398100, Income from Licenses IFRS15            ,,Revenue
398200, Licence Royalties IFRS15               ,,Revenue
400100,Commission/ Royalties Costs,,Expense
400200,IC Service Fee Commission Costs,,Expense
400300,IC TP / Royalty recharges,,Expense
400400,Commission/ Royalties Costs IFRS15,,Expense
408000,"Other Cost of goods, materials and certain sub-contract work",,Expense
408100,Purchased Costs,,Expense
408200,Purchased Costs Accrual,,Expense
410000,Freelancer / Subcontr. Costs (internal support),,Expense
410100,Other Third Party Fees,,Expense
410200,Hosting/Server Costs,,Expense
410300,External License Purchase,,Expense
410400,Purchased Subscription/Maintenance Fees,,Expense
410500,Data Center Costs,,Expense
418000,Other Purchases Services,,Expense
418100,Purchase price variance,,Expense
418200,Purchase Discount,,Expense
419000,Other purchases,,Expense
420000,IC Costs External Expenses,,Expense
420100,IC Costs Bill Agent Costs,,Expense
428000,other Purchases IC Costs,,Expense
500000,Salary,,Expense
500100,Severance Pay,,Expense
500200,Overtime,,Expense
500300,Sick leave pay,,Expense
500400,Parental pay,,Expense
500500,Holiday pay,,Expense
500600,Permanent subcontractor expenses,,Expense
500700,Temporary salaries,,Expense
500800,Salaries 13 & 14,,Expense
500900,Jubilee expenses,,Expense
501000,Compensation not taken holidays,,Expense
501100,Other salary exp Benefit in kind,,Expense
501200,Other salaries ME,,Expense
501300,Bonuses,,Expense
501301,Accrued bonus expense,,Expense
501400,Sales Commissions,,Expense
501500,Board of Directors' remuneration,,Expense
501600,Work Council (Betriebsrat Beitrag) remunaration,,Expense
501700,Staff Grant Credits,,Expense
508000,Other Salary,,Expense
508200,Compensation Infektionsschutzg.,,Expense
510000,"Subsistance allowances tax-exempt, overseas",,Expense
510100,"Mileage allowances, tax-exempt",,Expense
518000,Other Allowances,,Expense
518100,Home working Allowance,,Expense
520000,Social security,,Expense
520100,Special payroll tax on pension costs,,Expense
520200,Insurance for unemployment,,Expense
520300,Insurance for accidents,,Expense
520500,Social Security for Exaptriates,,Expense
520600,Other social costs,,Expense
520700,Payroll Tax,,Expense
528000,Other social security costs,,Expense
529000,Contributions to worker`s compensation board,,Expense
530000,"Pension costs,",,Expense
530200,Change in pension provision,,Expense
530300,Change in pension fund,,Expense
530400,Pension payments to former employees,,Expense
530500,Pension contribution plans,,Expense
530600,Other pension costs,,Expense
530700,Refund for reinsurance of pension liabilities,,Expense
530800,Voluntary employee pension contributions,,Expense
530900,Cash account pens.professional (CH),,Expense
531000,Life Insurance,,Expense
531100,Pension insurance related costs,,Expense
531200,Private medical insurance,,Profit and loss
538000,Other Pension,,Expense
540000,Training and education,,Expense
540100,Internal meeting and conference costs,,Expense
540200,Lunch Vouchers for Employees,,Expense
540300,Health care common,,Expense
540400,Other costs for sickness,,Expense
540500,"Entertainment of personnel, tax-deductible",,Expense
540510,Entertainment of personnel non tax-deductable,,Expense
540600,"Gifts for personnel, tax-deductible",,Expense
540700,"Gifts for personnel, non tax-deductible",,Expense
540800,Strategic offsite event,,Expense
540900,Recruitment Headhunter Expenses,,Expense
541000,Recruitment Other Expenses,,Expense
541100,PayRoll Provider Expenses,,Expense
541200,Expatriate Tax Service provider expenses,,Expense
548000,Other personnel costs,,Expense
548100,Reimbursement of moving costs,,Expense
548200,Special pmt for disabled workersleg/Ausgleichtaxe,,Expense
550000,Accrual for Holiday days,,Expense
550100,Accrual for Overtime,,Expense
558000,Other Accruals related to Personnel Costs,,Expense
600000,Utility Costs,,Expense
608000,Other Energy costs,,Expense
610100,Rent Bulding ROU - Operating,,Expense
610200,Rent Bulding ROU - Finance,,Expense
610300,Cleaning,,Expense
610400,Surveillance costs,,Expense
610500,Office Administration,,Expense
610600,Membership fees/Professional service fees,,Expense
617000,additional rental costs,,Expense
617100,Rent Mobile Phones,,Expense
617200,Office Rent manually entry,,Expense
617300,Car lease,,Expense
618000,Other external services,,Expense
620000,Equipment with a life of one year or less,,Expense
628000,Other Machine and Equipement costs,,Expense
630000,Office supplies,,Expense
630100,Literature and magazines,,Expense
630200,Kitchen supplies,,Expense
630300,Office Equipment  ROU Lease Expense - Operating,,Expense
630400,Office Equipment ROU Lease Expense - Finance,,Expense
638000,other Consumables and office supplies,,Expense
640000,Internet costs,,Expense
640100,Fixed telephone costs,,Expense
640200,Mobile telephone costs,,Expense
640300,Postal services,,Expense
648000,Other ITC and Postal services,,Expense
650000,Fuel cost Fleet,,Expense
650100,Repairs and maintenance Fleet,,Expense
650200,Insurance Fleet,,Expense
650500,Vehicle Lease ROU Lease Expense - Operating,,Expense
650600,Vehicle Lease ROU Lease Expense - Finance,,Expense
658000,Other costs Fleet,,Expense
660000,Computer ROU Lease Expense - Operating,,Expense
660100,Computer ROU Lease Expense - Finance,,Expense
660200,Software as a Service (SAAS),,Expense
660300,IT Equipment,,Expense
660400,Corporate IT Licence fees,,Expense
660500,Corporate IT Supscription fees,,Expense
668000,other IT Cost,,Expense
700000,Travel expenses,,Expense
700100,Airline tickets,,Expense
700200,Rental car,,Expense
700300,Board and lodging,,Expense
700400,Train Travel Expenses,,Expense
700500,Project Flats/ Corporate Housing,,Expense
700600,Travel Allowances,,Expense
700700,Milage tax Free,,Expense
700800,Fuel and Gas expenses,,Expense
708000,Other travel expenses,,Expense
710000,PR and promotion,,Expense
710100,Advertising and direct marketing,,Expense
710200,Posters and brochures,,Expense
710300,Sponsoring,,Expense
710400,"Film, radio, TV and Internet advertising",,Expense
710500,Exibitions and trade fairs,,Expense
710600,Gifts deductible,,Expense
710700,Gifts non - deductible,,Expense
710800,Own products for marketing purposes,,Expense
710900,Credit card charges,,Expense
711000,"Business entertainment, tax-deductible",,Expense
711100,External meeting and conference costs,,Expense
718000,Other advertising and PR expenses,,Expense
720000,Corporate insurances,,Expense
720100,Confirmed bad debt losses & collection fees,,Expense
720200,Actual warranty costs,,Expense
720300,Losses on other current receivables,,Expense
728000,Other risk-related costs,,Expense
730000,Legal Fees,,Expense
730100,Audit fees,,Expense
730300,Research and development costs,,Expense
730400,Accountancy services,,Expense
730500,Consulting fees,,Expense
730600,Bank charges,,Expense
730700,"Charges late payment, deductible",,Expense
730800,Penalty payment,,Expense
730900,Bank provision,,Expense
738000,Other administrative expenses,,Expense
738100,General Office exp. Manual entry,,Expense
738200,Contribution Chamber of Commerse KU2,,Expense
738300,Subscription fees,,Expense
738400,Membership fee Chamber of Commerse,,Expense
750100,Royalties,,Expense
750200,Foreign income tax paid,,Expense
758000,other external expenses,,Expense
760000,Write-downs of RnD Costs,,Expense
760100,write-downs of capitalized expenditures for software,,Expense
760200,write-downs of Customer contracts,,Expense
760300,write-downs of goodwill,,Expense
760400,write-downs of intangible fixed assets,,Expense
760500,write-downs of Buildings,,Expense
760600,write-downs of Land,,Expense
760700,write-downs of Leashold Improvements,,Expense
760800,write-downs of computers,,Expense
760900,write-downs of Motor Vehicles,,Expense
761000,write-downs of Office Equipment,,Expense
761100,write-downs of other tangible Assets,,Expense
761200,write-downs of other intangible low value assets,,Expense
761300,write-downs of other tangible low value assets,,Expense
765000,write-downs of ROU Buildings - Operating,,Expense
765100,write-downs of ROU Computer Hardware - Operating,,Expense
765200,write-downs of ROU Motor Vehicle - Operating,,Expense
765300,write-downs of ROU Office Equipment - Operating,,Expense
765400,write-downs of ROU Buildings - Finance,,Expense
765500,write-downs of ROU Computer Hardware - Finance,,Expense
765600,write-downs of ROU Motor Vehicle - Finance,,Expense
765700,write-downs of ROU Office Equipment - Finance,,Expense
768000,Other Write-downs,,Expense
770000,Amortisation of RnD Costs,,Expense
770100,Amortisation of capitalized expenditures for software,,Expense
770200,Amortisation of customer contracts,,Expense
770300,Amortisation of goodwill,,Expense
770400,Amortisation of intangible fixed assets,,Expense
770500,Amortisation of  other intangible low value assets,,Expense
770600,Amortisation of  other tangible low value assets,,Expense
778000,Other Amortisation intangible,,Expense
780000,Depreciation on buildings,,Expense
780100,Depreciation on Land,,Expense
780200,Depreciation on Leashold Improvements,,Expense
780300,Depreciation on computers,,Expense
780400,Depreciation on Motor Vehicles,,Expense
780500,Depreciation on Office Equipment,,Expense
780600,Depreciation on other tangible fixed assets,,Expense
781000,Depreciation on leased assets,,Expense
785000,Depreciation ROU Buildings,,Expense
785100,Depreciation ROU Computer Hardware -Operating,,Expense
785200,Depreciation ROU Motor Vehicle,,Expense
785300,Depreciation ROU Office Equipment - Operating,,Expense
785400,Depreciation ROU Buildings - Finance,,Expense
785500,Depreciation ROU Computer Hardware - Finance,,Expense
785600,Depreciation ROU Motor Vehicle - Finance,,Expense
785700,Depreciation ROU Office Equipment - Finance,,Expense
788000,Other depreciation,,Expense
790000,Losses on sale of intangible and tangible fixed assets IFRS,,Expense
790500,Other IC operating expenses,,Expense
790600,Realised Difference From Change IFRS16,,Expense
790700,Accrual Expense for invoices net yet posted,,Expense
790800,Roundings,,Expense
795000,Variable Payment ROU Buildings - Operating,,Expense
795100,Variable Payment ROU Computer - Operating,,Expense
795200,Variable Payment ROU Motor Vehicle - Operating,,Expense
795300,Variable Payment ROU Office Equipment - Operating,,Expense
795400,Variable Payment ROU Buildings - Finance,,Expense
795500,Variable Payment ROU Computer - Finance,,Expense
795600,Variable Payment ROU Motor Vehicle - Finance,,Expense
795700,Variable Payment ROU Office Equipment - Finance,,Expense
798000,Other operating expenses,,Expense
800000,IC - Results of subsidiaries,,Expense
800100,Gain/loss from sale of IC,,Expense
800200,Profit share in partnerships IC,,Expense
808000,Other financial income and expenses IC,,Expense
810000,Realized Gain,,Expense
810100,UInrealized Gain,,Expense
810200,"Interest income, external",,Expense
810300,IC - Interest income,,Expense
810400,IC - Interest income,,Expense
810500,IC Interest income NON EU,,Expense
810600,IC Interest Accrued income,,Expense
810700,Interest income  - loans staff,,Expense
818000,Other financial income,,Expense
820000,Realized Loss,,Expense
820100,Unrealized Loss,,Expense
820200,Interest expense to credit institiutions,,Expense
820300,Interest expense - external,,Expense
820310,Interest fr long-term liabilities/Pension accruals,,Expense
820400,IC - Interest expense,,Expense
820700,Other financial expense,,Expense
820800,Rounding differences,,Expense
825000,Interest Expense ROU Buildings - Operating,,Expense
825100,Interest Expense ROU Computer Hardware - Operating,,Expense
825200,Interest Expense ROU Motor Vehicle - Operating,,Expense
825300,Interest Expense ROU Office Equipment - Operating,,Expense
825400,Interest Expense ROU Buildings,,Expense
825500,Interest Expense ROU Computer Hardware - Finance,,Expense
825600,Interest Expense ROU Motor Vehicles,,Expense
825700,Interest Expense ROU Office Equipment - Finance,,Expense
828000,Other financial expense,,Expense
829000,Gain & loss - lease modification ROU - Operating,,Expense
829100,Gain & loss - lease modification,,Expense
850000,Extraordinary income,,Expense
890000,Taxes from profit/loss for the year,,Expense
890100,Tax due to changed taxation,,Expense
890200,Tax refund,,Expense
890300,Deferred tax result,,Expense
898000,Other taxes,,Expense
999900,Error Account,,Balance sheet
999901,Conversion Accounts Payables,,Balance sheet
999902,Conversion Accounts Receivable,,Balance sheet
999903,Conversion Bank Transactions,,Balance sheet
999904,Conversion Fixed Assets Cost,,Balance sheet
999905,Conversion Fixed Assets Accumulated Depreciation,,Balance sheet
999906,Conversion WIP Projects,,Balance sheet
999993,CapDev - Impact below EBITDA(C),,Profit and loss
999994,Capitalization in staff costs,,Profit and loss
999995,Capitalization - Cash Presentation,,Profit and loss
999997,Offset Account IFRS15 -  Impact below EBITDA(C),,Profit and loss
999998,Offset Account IFRS15,,Profit and loss

```

## Invoice Data

Supplier: okadis Consulting GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Honorar - Beratungsleistungen Januar",
    "amount": 1020.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to accounts with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, use Chart of Accounts based on expense nature

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"debit_account": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "debit_account": "410000",
      "confidence": 0.95,
      "reasoning": "The supplier name 'okadis Consulting GmbH' matches historical data. The description 'Honorar - Beratungsleistungen Januar' is similar to 'okadis 05.2025 Stefan Hennings' and 'okadis 05.2025 Alexander Artz', which were booked to account 410000 with a high cluster count of 8."
    }
  ]
}
```

You are a cost center allocation specialist for accounts payable invoices.
Your task: assign the correct cost center for each line item.

## Historical Booking Patterns (MOST IMPORTANT)

These are verified historical bookings from similar invoices. The `cluster_count` column shows how many times this exact booking pattern was used - higher counts indicate more reliable patterns.

**CRITICAL: Always prioritize historical patterns over general reasoning.** If you find a matching or similar supplier/description in the historical data, use that cost center. Patterns with higher cluster_count are more trustworthy.

```csv
supplier_name,description,net_amount,debit_account,cost_center,cluster_count
okadis Consulting GmbH,okadis 05.2025 Stefan Hennings,170.0,410000,401000,8
okadis Consulting GmbH,okadis 05.2025 Alexander Artz,8500.0,410000,401000,8
okadis Consulting GmbH,Okadis 01-06.2025 Subscription and Maintenance Fee,136468.92,410100,100100,2
```

## Cost Centers (Reference)

Use this only when no clear historical pattern exists:

```csv
number,name,description
100100,R&D - General,""
100101,R&D - Abacus Banking,""
100106,R&D - Vizor SupTech,""
100111,R&D - Regnology AEOI,""
100112,R&D - Vizor RegTech,""
100150,R&D - TIR-PTR,""
100160,R&D - TIR-AEOI,""
100170,K-Helix,""
100180,Regnology Reporting Hub,""
100185,R&D - R-Connect,""
100190,R&D - Regnology Fusion Statistics,""
100195,R&D - Eception Monitor,""
100198,R&D - Strategy & DevOps,""
100200,R&D - Invoke General,""
100210,R&D - Regnology FiRE,""
100220,R&D - FAS Corporate,""
100221,R&D - FAS Regulatory for Banks,""
100222,R&D - FAS Regulatory for Supervisors,""
100223,R&D - FAS Regulatory for Insurance,""
100225,R&D - e-Regulatory for Banks,""
100226,R&D - e-Regulatory for Supervisors,""
100227,R&D - e-Regulatory Insurance,""
100230,R&D - Exploreur,""
100232,R&D - Uloa,""
100235,R&D - ESEF,""
100240,R&D - Portail EDI,""
100241,R&D - Actim,""
100242,R&D - Delta,""
100243,R&D - Explore,""
100244,R&D - MDE,""
100245,R&D - Partner,""
100246,R&D - Plexus 9,""
100247,R&D - PomDoc Pro,""
100248,R&D - Reporting Suite,""
100249,R&D - XBRL Suite,""
100250,RBDC,""
100300,R&D - Regnology GMP,""
100400,R&D - Agile Reporter,""
100410,R&D - Agile Verify,""
100420,R&D - RegReporter,""
100430,R&D - (Agile) Reporter,""
100500,R&D - Atome:Matter - A-MAT,""
100510,R&D - Atome:Forces - A-FOR,""
100520,R&D - Atome:Vortex - A-VOR,""
100550,R&D - Atome:Particles for Regulated - A-PARR,""
100560,R&D - Atome:Particles for Supervisors - A-PARS,""
100610,R&D - Dixll,""
100620,R&D - Finsurv,""
100630,R&D - Other South Africa Products,""
100700,R&D - Assist,""
100710,R&D - EON / ION,""
100720,R&D - Other Fingo Products,""
100800,R&D - R-Connect,""
200400,R&D - FiTAX,""
200500,R&D - EasyTAX,""
300600,R&D - Abacus Regulator,""
300650,R&D - RSH Platform,""
300800,R&D - Transactions,""
300900,R&D - Regnology Insurance,""
401000,Professional Services - Non Recurring,""
401100,Managed Services,""
403000,Professional Services - Recurring,""
501200,R&D - Abacus Platform,""
501304,Customer Support,""
501305,Customer Success,""
501306,Regnology University Team,""
501307,R&D - Documentation Team,""
501456,R&D - Release Management & QA,""
501500,IT - App Sec,""
601700,Execs,""
701800,Sales,""
702801,Marketing,""
802200,Admin,""
802300,IT,""
802302,M&A,""
802304,Overhead,""
802400,Finance,""
802500,Sales And Revenue Operations,""
802501,Data & Analytics,""
802502,M&A Integration & Bid Operations,""
802600,HR,""
803100,Legal,""
803200,Risk & Compliance,""
903400,Product Management,""
903401,PM - Banking,""
903402,PM - Regnology FiRE,""
903403,PM - Regnology GMP,""
903404,PM - Regnology Insurance,""
903405,PM - Regnology Transactions Reporting,""
903406,PM - Abacus Regulator,""
903407,PM - Corporate Tax,""
903408,PM - Financial Institution Tax,""
903409,PM - SupTech,""
903410,PM - Regnology AEOI,""
903411,PM - Vizor RegTech,""
903412,PM - TIR-PTR,""
903413,PM - TIR-AEOI,""
903414,PM - Regnology Reporting Hub,""
903415,PM - Invoke General,""
903416,PM - Content Tooling,""
903420,PM - Content Banking,""
903421,PM - Content Banking WK,""
903422,PM - Product Operations,""
903900,IT – Cloud,""

```

## Invoice Data

Supplier: okadis Consulting GmbH

Line Items:
[
  {
    "index": 0,
    "description": "Honorar - Beratungsleistungen Januar",
    "amount": 1020.0
  }
]

## Decision Process

1. **First**: Look for exact or similar supplier name in historical bookings
2. **Second**: Look for similar line item descriptions in historical bookings
3. **Third**: Give strong preference to cost centers with higher cluster_count (more frequently used = more reliable)
4. **Last resort**: If no historical match, infer based on which department/team consumes the goods/services

Note: Different line items on the same invoice may belong to different cost centers.

## Response Format

Respond with ONLY a JSON object. The line_items array must have the same length as the input:

```json
{
  "line_items": [
    {"cost_center": "XXXXXX", "confidence": 0.85, "reasoning": "Brief explanation"},
    ...
  ]
}
```

Do not include any text before or after the JSON.

```json
{
  "line_items": [
    {
      "cost_center": "401000",
      "confidence": 0.95,
      "reasoning": "The supplier is 'okadis Consulting GmbH'. The description 'Honorar - Beratungsleistungen Januar' is similar to historical entries like 'okadis 05.2025 Stefan Hennings' and 'okadis 05.2025 Alexander Artz', which are booked to cost center 401000. This pattern has a high cluster count of 8, indicating a strong historical precedent."
    }
  ]
}
```