{
	"name": "manager/bookkeeping/income_statement.json",
	"definition": [
		{
			"account": "",
			"calculation_rule": ">3370",
			"explanation": "Myyntituotot",
			"row": "3300"
		},
		{
			"account": "3000",
			"calculation_rule": "-dk;3000",
			"explanation": "   Myynti, alv 24 %",
			"row": "3310"
		},
		{
			"account": "3001",
			"calculation_rule": "-dk;3001",
			"explanation": "   Myynti, alv 14 %",
			"row": "3320"
		},
		{
			"account": "3002",
			"calculation_rule": "-dk;3002",
			"explanation": "   Myynti, alv 10 %",
			"row": "3330"
		},
		{
			"account": "3010",
			"calculation_rule": "-dk;3010",
			"explanation": "   Myynti, EU",
			"row": "3340"
		},
		{
			"account": "3020",
			"calculation_rule": "-dk;3020",
			"explanation": "   Myynti, ULKOM.",
			"row": "3350"
		},
		{
			"account": "3100",
			"calculation_rule": "-dk;3100",
			"explanation": "   Myynti, 0 %",
			"row": "3360"
		},
		{
			"account": "",
			"calculation_rule": "3300-3360",
			"explanation": "Myyntituotot yht.",
			"row": "3370"
		},
		{
			"account": "",
			"calculation_rule": ">3410",
			"explanation": "Myönnetyt alennukset",
			"row": "3380"
		},
		{
			"account": "3500",
			"calculation_rule": "-dk;3500",
			"explanation": "   Myönnetyt alennukset, alv 22 %",
			"row": "3390"
		},
		{
			"account": "3520",
			"calculation_rule": "-dk;3520",
			"explanation": "   Myönnetyt alennukset, alv 0 %",
			"row": "3400"
		},
		{
			"account": "",
			"calculation_rule": "3380-3400",
			"explanation": "Myönnetyt alennukset yht.",
			"row": "3410"
		},
		{
			"account": "",
			"calculation_rule": ">3430",
			"explanation": "Marginaali-alv",
			"row": "3420"
		},
		{
			"account": "",
			"calculation_rule": "3420",
			"explanation": "Marginaali- alv yht.",
			"row": "3430"
		},
		{
			"account": "",
			"calculation_rule": ">3480",
			"explanation": "Oikaisuerät",
			"row": "3440"
		},
		{
			"account": "0999",
			"calculation_rule": "-dk;0999",
			"explanation": "   Penninpyöristys",
			"row": "3445"
		},
		{
			"account": "3690",
			"calculation_rule": "-dk;3690",
			"explanation": "   Kurssierot, myynti",
			"row": "3450"
		},
		{
			"account": "3700",
			"calculation_rule": "-dk;3700",
			"explanation": "   Varaston muutos, valmist.",
			"row": "3460"
		},
		{
			"account": "3800",
			"calculation_rule": "-dk;3800",
			"explanation": "   Valmistus omaan käyttöön",
			"row": "3470"
		},
		{
			"account": "",
			"calculation_rule": "3440-3470",
			"explanation": "Oikaisuerät yht.",
			"row": "3480"
		},
		{
			"account": "",
			"calculation_rule": "3370;3410;3430;3480",
			"explanation": "LIIKEVAIHTO",
			"row": "3490"
		},
		{
			"row": "3495"
		},
		{
			"account": "",
			"calculation_rule": ">3550",
			"explanation": "Liiketoiminnan muut tuotot",
			"row": "3500"
		},
		{
			"account": "3900",
			"calculation_rule": "-dk;3900",
			"explanation": "   Vuokratuotot",
			"row": "3510"
		},
		{
			"account": "3910",
			"calculation_rule": "-dk;3910",
			"explanation": "   Muut tuotot, säännölliset",
			"row": "3520"
		},
		{
			"account": "3920",
			"calculation_rule": "-dk;3920",
			"explanation": "   Laskutuslisä",
			"row": "3530"
		},
		{
			"account": "3960",
			"calculation_rule": "-dk;3960",
			"explanation": "   Käyttöom. myyntivoitto",
			"row": "3540"
		},
		{
			"account": "3990",
			"calculation_rule": "-dk;3990",
			"explanation": "   Muut tuotot",
			"row": "3545"
		},
		{
			"account": "",
			"calculation_rule": "3500-3545",
			"explanation": "Liiketoiminnan muut tuotot yht.",
			"row": "3550"
		},
		{
			"row": "3555"
		},
		{
			"account": "",
			"calculation_rule": ">4370",
			"explanation": "MUUTTUVAT KULUT",
			"row": "3560"
		},
		{
			"account": "",
			"calculation_rule": ">-1",
			"explanation": "Materiaalit ja palvelut",
			"row": "3570"
		},
		{
			"account": "",
			"calculation_rule": ">-1",
			"explanation": "Aineet, tarvikkeet ja tavarat",
			"row": "3580"
		},
		{
			"account": "",
			"calculation_rule": ">3770",
			"explanation": "Ostot tilikauden aikana",
			"row": "3590"
		},
		{
			"account": "",
			"calculation_rule": ">3670",
			"explanation": "   Ostot",
			"row": "3600"
		},
		{
			"account": "4000",
			"calculation_rule": "-dk;4000",
			"explanation": "      Ostot, alv 24 %",
			"row": "3610"
		},
		{
			"account": "4001",
			"calculation_rule": "-dk;4001",
			"explanation": "      Ostot, alv 14 %",
			"row": "3620"
		},
		{
			"account": "4002",
			"calculation_rule": "-dk;4002",
			"explanation": "      Ostot, alv 10 %",
			"row": "3630"
		},
		{
			"account": "4010",
			"calculation_rule": "-dk;4010",
			"explanation": "      Ostot, EU 16 %",
			"row": "3640"
		},
		{
			"account": "4015",
			"calculation_rule": "-dk;4015",
			"explanation": "      Ostot, EU 0 %",
			"row": "3645"
		},
		{
			"account": "4020",
			"calculation_rule": "-dk;4020",
			"explanation": "      Ostot ulkom.",
			"row": "3650"
		},
		{
			"account": "4040",
			"calculation_rule": "-dk;4040",
			"explanation": "      Pakkaustarvikkeet 22 %",
			"row": "3660"
		},
		{
			"account": "",
			"calculation_rule": "3600-3660",
			"explanation": "   Ostot yht.",
			"row": "3670"
		},
		{
			"account": "",
			"calculation_rule": ">3700",
			"explanation": "   Muut hankintamenot",
			"row": "3680"
		},
		{
			"account": "4660",
			"calculation_rule": "-dk;4660",
			"explanation": "      Vakuutukset",
			"row": "3690"
		},
		{
			"account": "",
			"calculation_rule": "3680-3690",
			"explanation": "   Muut hankintamenot yht.",
			"row": "3700"
		},
		{
			"account": "",
			"calculation_rule": ">3730",
			"explanation": "   Alennukset",
			"row": "3710"
		},
		{
			"account": "4500",
			"calculation_rule": "-dk;4500",
			"explanation": "      Saadut alennukset, alv 22 %",
			"row": "3720"
		},
		{
			"account": "",
			"calculation_rule": "3710-3720",
			"explanation": "   Alennukset yht.",
			"row": "3730"
		},
		{
			"account": "",
			"calculation_rule": ">3760",
			"explanation": "   Kurssierot",
			"row": "3740"
		},
		{
			"account": "4590",
			"calculation_rule": "-dk;4590",
			"explanation": "      Kurssierot, ostot",
			"row": "3750"
		},
		{
			"account": "",
			"calculation_rule": "3740-3750",
			"explanation": "   Kurssierot yht.",
			"row": "3760"
		},
		{
			"account": "",
			"calculation_rule": "3670;3700;3730;3760",
			"explanation": "Ostot tilikauden aikana yht.",
			"row": "3770"
		},
		{
			"account": "",
			"calculation_rule": ">3800",
			"explanation": "",
			"row": "3775"
		},
		{
			"account": "",
			"calculation_rule": ">3800",
			"explanation": "Varastojen muutos",
			"row": "3780"
		},
		{
			"account": "4700",
			"calculation_rule": "-dk;4700",
			"explanation": "   Varaston muutos",
			"row": "3790"
		},
		{
			"account": "",
			"calculation_rule": "3780-3790",
			"explanation": "Varaston muutos yht.",
			"row": "3800"
		},
		{
			"account": "",
			"calculation_rule": ">3890",
			"explanation": "",
			"row": "3805"
		},
		{
			"account": "",
			"calculation_rule": ">3890",
			"explanation": "Ulkopuoliset palvelut",
			"row": "3810"
		},
		{
			"account": "4800",
			"calculation_rule": "-dk;4800",
			"explanation": "   Alihankintatyöt",
			"row": "3820"
		},
		{
			"account": "4810",
			"calculation_rule": "-dk;4810",
			"explanation": "   Kuljetuspalvelut",
			"row": "3830"
		},
		{
			"account": "4815",
			"calculation_rule": "-dk;4815",
			"explanation": "   Huolinta",
			"row": "3840"
		},
		{
			"account": "4820",
			"calculation_rule": "-dk;4820",
			"explanation": "   Kunnossapitopalvelut",
			"row": "3850"
		},
		{
			"account": "4870",
			"calculation_rule": "-dk;4870",
			"explanation": "   Myyntiprovisiot",
			"row": "3860"
		},
		{
			"account": "4880",
			"calculation_rule": "-dk;4880",
			"explanation": "   Luottokorttipalvelut",
			"row": "3870"
		},
		{
			"account": "4890",
			"calculation_rule": "-dk;4890",
			"explanation": "   Muut ostetut palvelut",
			"row": "3880"
		},
		{
			"account": "",
			"calculation_rule": "3810-3880",
			"explanation": "Ulkopuoliset palvelut yht.",
			"row": "3890"
		},
		{
			"account": "",
			"calculation_rule": ">4120",
			"explanation": "",
			"row": "3895"
		},
		{
			"account": "",
			"calculation_rule": ">4120",
			"explanation": "Henkilöstökulut",
			"row": "3900"
		},
		{
			"account": "",
			"calculation_rule": ">3980",
			"explanation": "   Palkat, muuttuvat",
			"row": "3910"
		},
		{
			"account": "5000",
			"calculation_rule": "-dk;5000",
			"explanation": "      Tuotannon palkat",
			"row": "3920"
		},
		{
			"account": "5090",
			"calculation_rule": "-dk;5090",
			"explanation": "      Luontaisedut",
			"row": "3930"
		},
		{
			"account": "5095",
			"calculation_rule": "-dk;5095",
			"explanation": "      Luontaisedut, vastatili",
			"row": "3940"
		},
		{
			"account": "5100",
			"calculation_rule": "-dk;5100",
			"explanation": "      Lomapalkat",
			"row": "3950"
		},
		{
			"account": "5110",
			"calculation_rule": "-dk;5110",
			"explanation": "      Sairausajan/muut sos.palkat",
			"row": "3960"
		},
		{
			"account": "5190",
			"calculation_rule": "-dk;5190",
			"explanation": "      Sairas-pv/tapat.korv.",
			"row": "3970"
		},
		{
			"account": "",
			"calculation_rule": "3910-3970",
			"explanation": "   Palkat, muuttuvat yht.",
			"row": "3980"
		},
		{
			"account": "",
			"calculation_rule": ">4090",
			"explanation": "   Sosiaalikulut, muuttuvat",
			"row": "3990"
		},
		{
			"account": "5200",
			"calculation_rule": "-dk;5200",
			"explanation": "      Sotu, muuttuvat palkat",
			"row": "4000"
		},
		{
			"account": "5210",
			"calculation_rule": "-dk;5210",
			"explanation": "      TEL/LEL/TAEL, muuttuvat palkat",
			"row": "4010"
		},
		{
			"account": "5220",
			"calculation_rule": "-dk;5220",
			"explanation": "      Tyött./tapat./RV. muutt.",
			"row": "4020"
		},
		{
			"account": "5250",
			"calculation_rule": "-dk;5250",
			"explanation": "      Sos.kulut, lomapalkat",
			"row": "4030"
		},
		{
			"account": "5300",
			"calculation_rule": "-dk;5300",
			"explanation": "      Lounasseteli / ruokala",
			"row": "4040"
		},
		{
			"account": "5301",
			"calculation_rule": "-dk;5301",
			"explanation": "      Vapaaehtoiset vakuutukset",
			"row": "4050"
		},
		{
			"account": "5310",
			"calculation_rule": "-dk;5310",
			"explanation": "      Terveyshuolto",
			"row": "4060"
		},
		{
			"account": "5311",
			"calculation_rule": "-dk;5311",
			"explanation": "      Terveyshuolto alv 10 %",
			"row": "4070"
		},
		{
			"account": "5380",
			"calculation_rule": "-dk;5380",
			"explanation": "      Muut sos.kulut, muuttuvat",
			"row": "4080"
		},
		{
			"account": "",
			"calculation_rule": "3990-4080",
			"explanation": "   Sosiaalikulut, muuttuvat yht",
			"row": "4090"
		},
		{
			"account": "",
			"calculation_rule": ">4110",
			"explanation": "   Työvoima-avustukset",
			"row": "4100"
		},
		{
			"account": "",
			"calculation_rule": "4100-4100",
			"explanation": "   Työvoima-avustukset yht.",
			"row": "4110"
		},
		{
			"account": "",
			"calculation_rule": "3980;4090;4110",
			"explanation": "Henkilöstökulut yht.",
			"row": "4120"
		},
		{
			"account": "",
			"calculation_rule": ">4350",
			"explanation": "",
			"row": "4125"
		},
		{
			"account": "",
			"calculation_rule": ">4350",
			"explanation": "Muut muuttuvat kulut",
			"row": "4130"
		},
		{
			"account": "",
			"calculation_rule": ">4170",
			"explanation": "   Korvaukset, työntekijät",
			"row": "4140"
		},
		{
			"account": "5400",
			"calculation_rule": "-dk;5400",
			"explanation": "      Km-korvaukset",
			"row": "4150"
		},
		{
			"account": "5410",
			"calculation_rule": "-dk;5410",
			"explanation": "      Päivärahat",
			"row": "4160"
		},
		{
			"account": "",
			"calculation_rule": "4140-4160",
			"explanation": "   Korvaukset, työntekijät yht.",
			"row": "4170"
		},
		{
			"account": "",
			"calculation_rule": ">4230",
			"explanation": "   Käyttö ja ylläpito",
			"row": "4180"
		},
		{
			"account": "5500",
			"calculation_rule": "-dk;5500",
			"explanation": "      Sähkö, tuotanto",
			"row": "4190"
		},
		{
			"account": "5510",
			"calculation_rule": "-dk;5510",
			"explanation": "      Polttoöljy/kaasu",
			"row": "4200"
		},
		{
			"account": "5520",
			"calculation_rule": "-dk;5520",
			"explanation": "      Lämmitys",
			"row": "4210"
		},
		{
			"account": "5530",
			"calculation_rule": "-dk;5530",
			"explanation": "      Vesi/jätevesi",
			"row": "4220"
		},
		{
			"account": "",
			"calculation_rule": "4180-4220",
			"explanation": "   Käyttö ja ylläpito yht.",
			"row": "4230"
		},
		{
			"account": "",
			"calculation_rule": ">4290",
			"explanation": "   Kuorma-autokulut",
			"row": "4240"
		},
		{
			"account": "5540",
			"calculation_rule": "-dk;5540",
			"explanation": "      Polttoaineet, K/P-autot",
			"row": "4250"
		},
		{
			"account": "5550",
			"calculation_rule": "-dk;5550",
			"explanation": "      Korjaus/huolto, K/P-autot",
			"row": "4260"
		},
		{
			"account": "5560",
			"calculation_rule": "-dk;5560",
			"explanation": "      Vakuutus/muut, K/P-autot",
			"row": "4270"
		},
		{
			"account": "5565",
			"calculation_rule": "-dk;5565",
			"explanation": "      Autoverot",
			"row": "4280"
		},
		{
			"account": "",
			"calculation_rule": "4240-4280",
			"explanation": "   Kuorma-autokulut yht.",
			"row": "4290"
		},
		{
			"account": "",
			"calculation_rule": ">4345",
			"explanation": "   Muut kulut",
			"row": "4300"
		},
		{
			"account": "5570",
			"calculation_rule": "-dk;5570",
			"explanation": "      Tuotannon varaosat",
			"row": "4310"
		},
		{
			"account": "5580",
			"calculation_rule": "-dk;5580",
			"explanation": "      Tuotannon työkalut < 3 v.",
			"row": "4320"
		},
		{
			"account": "5590",
			"calculation_rule": "-dk;5590",
			"explanation": "      Työasut",
			"row": "4330"
		},
		{
			"account": "5595",
			"calculation_rule": "-dk;5595",
			"explanation": "      Suojavälineet",
			"row": "4340"
		},
		{
			"account": "",
			"calculation_rule": "4300-4340",
			"explanation": "   Muut kulut yht.",
			"row": "4345"
		},
		{
			"account": "",
			"calculation_rule": "4170;4230;4290;4345",
			"explanation": "Muut muuttuvat kulut yht.",
			"row": "4350"
		},
		{
			"account": "",
			"calculation_rule": "3770;3800;3890;4120;4350",
			"explanation": "MUUTTUVAT KULUT YHT.",
			"row": "4370"
		},
		{
			"account": "",
			"calculation_rule": "3490;3550;4370",
			"explanation": "MYYNTIKATE",
			"row": "4380"
		},
		{
			"row": "4385"
		},
		{
			"account": "",
			"explanation": "KIINTEÄT KULUT",
			"row": "4390"
		},
		{
			"account": "",
			"calculation_rule": ">4700",
			"explanation": "Henkilöstökulut",
			"row": "4400"
		},
		{
			"account": "",
			"calculation_rule": ">4500",
			"explanation": "   Palkat ja palkkiot",
			"row": "4410"
		},
		{
			"account": "6000",
			"calculation_rule": "-dk;6000",
			"explanation": "      Kiinteät palkat",
			"row": "4420"
		},
		{
			"account": "6060",
			"calculation_rule": "-dk;6060",
			"explanation": "      Luontaisedut",
			"row": "4430"
		},
		{
			"account": "6065",
			"calculation_rule": "-dk;6065",
			"explanation": "      Luontaisedut, vastatili",
			"row": "4440"
		},
		{
			"account": "6090",
			"calculation_rule": "-dk;6090",
			"explanation": "      Palkkiot, ulkop. henk.",
			"row": "4450"
		},
		{
			"account": "6100",
			"calculation_rule": "-dk;6100",
			"explanation": "      Lomapalkat",
			"row": "4460"
		},
		{
			"account": "6110",
			"calculation_rule": "-dk;6110",
			"explanation": "      Sairausajan palkat",
			"row": "4470"
		},
		{
			"account": "6120",
			"calculation_rule": "-dk;6120",
			"explanation": "      Muut sos.palkat",
			"row": "4480"
		},
		{
			"account": "6140",
			"calculation_rule": "-dk;6140",
			"explanation": "      Sairauspäiväraha/tapaturmakorv",
			"row": "4490"
		},
		{
			"account": "",
			"calculation_rule": "4410-4490",
			"explanation": "   Palkat ja palkkiot yht.",
			"row": "4500"
		},
		{
			"account": "",
			"calculation_rule": ">4670",
			"explanation": "   Henkilösivukulut",
			"row": "4510"
		},
		{
			"account": "6150",
			"calculation_rule": "-dk;6150",
			"explanation": "      Sotu, kiinteät palkat",
			"row": "4520"
		},
		{
			"account": "6160",
			"calculation_rule": "-dk;6160",
			"explanation": "      TEL/TAEL, kiinteät palkat",
			"row": "4530"
		},
		{
			"account": "6161",
			"calculation_rule": "-dk;6161",
			"explanation": "      TEL/TAEL, työntekijöiden osuus",
			"row": "4531"
		},
		{
			"account": "6170",
			"calculation_rule": "-dk;6170",
			"explanation": "      Tyött./tapat./RV, kiinteät",
			"row": "4540"
		},
		{
			"account": "6171",
			"calculation_rule": "-dk;6171",
			"explanation": "      Tyött./tapat./RV, työntekijöiden osuus",
			"row": "4541"
		},
		{
			"account": "6179",
			"calculation_rule": "-dk;6179",
			"explanation": "      Sos.kulut, lomapalkat",
			"row": "4550"
		},
		{
			"account": "6180",
			"calculation_rule": "-dk;6180",
			"explanation": "      YEL",
			"row": "4560"
		},
		{
			"account": "6185",
			"calculation_rule": "-dk;6185",
			"explanation": "      Vapaaeht. henkilövakuutuk.",
			"row": "4570"
		},
		{
			"account": "6200",
			"calculation_rule": "-dk;6200",
			"explanation": "      Lounasseteli/ruokala",
			"row": "4580"
		},
		{
			"account": "6210",
			"calculation_rule": "-dk;6210",
			"explanation": "      Toimiston kahvi 14%",
			"row": "4590"
		},
		{
			"account": "6211",
			"calculation_rule": "-dk;6211",
			"explanation": "      Toimiston kahvi 14%",
			"row": "4591"
		},
		{
			"account": "6215",
			"calculation_rule": "-dk;6215",
			"explanation": "      Kahvitarvikkeet 24%",
			"row": "4600"
		},
		{
			"account": "6220",
			"calculation_rule": "-dk;6220",
			"explanation": "      Toimiston somistus",
			"row": "4610"
		},
		{
			"account": "6230",
			"calculation_rule": "-dk;6230",
			"explanation": "      Vapaa-ajan toiminta",
			"row": "4620"
		},
		{
			"account": "6240",
			"calculation_rule": "-dk;6240",
			"explanation": "      Henk.kunnan tilaisuudet",
			"row": "4630"
		},
		{
			"account": "6241",
			"calculation_rule": "-dk;6241",
			"explanation": "      Henk.kunnan tilaisuudet 8 %",
			"row": "4640"
		},
		{
			"account": "6250",
			"calculation_rule": "-dk;6250",
			"explanation": "      Lahjat henkilökunta",
			"row": "4650"
		},
		{
			"account": "6260",
			"calculation_rule": "-dk;6260",
			"explanation": "      Työterveyshuolto",
			"row": "4660"
		},
		{
			"account": "",
			"calculation_rule": "4510-4660",
			"explanation": "   Henkilösivukulut yht.",
			"row": "4670"
		},
		{
			"account": "",
			"calculation_rule": ">4690",
			"explanation": "   Työvoima-avustukset",
			"row": "4680"
		},
		{
			"account": "",
			"calculation_rule": "4680-4680",
			"explanation": "   Työvoima-avustukset yht.",
			"row": "4690"
		},
		{
			"account": "",
			"calculation_rule": "4500;4670;4690",
			"explanation": "Henkilöstökulut yht.",
			"row": "4700"
		},
		{
			"account": "",
			"calculation_rule": ">4840",
			"explanation": "",
			"row": "4705"
		},
		{
			"account": "",
			"calculation_rule": ">4840",
			"explanation": "Vuokrat",
			"row": "4710"
		},
		{
			"account": "6300",
			"calculation_rule": "-dk;6300",
			"explanation": "   Toimitilavuokrat",
			"row": "4720"
		},
		{
			"account": "6301",
			"calculation_rule": "-dk;6301",
			"explanation": "   Vastikkeet",
			"row": "4730"
		},
		{
			"account": "6305",
			"calculation_rule": "-dk;6305",
			"explanation": "   Autopaikkavuokrat",
			"row": "4740"
		},
		{
			"account": "6310",
			"calculation_rule": "-dk;6310",
			"explanation": "   Asuntovuokrat",
			"row": "4750"
		},
		{
			"account": "6320",
			"calculation_rule": "-dk;6320",
			"explanation": "   Tehdas/varastovuokrat",
			"row": "4760"
		},
		{
			"account": "6330",
			"calculation_rule": "-dk;6330",
			"explanation": "   Konttorivuokrat",
			"row": "4770"
		},
		{
			"account": "6340",
			"calculation_rule": "-dk;6340",
			"explanation": "   Leasing, kuorma/pak.a.",
			"row": "4780"
		},
		{
			"account": "6350",
			"calculation_rule": "-dk;6350",
			"explanation": "   Leasing, henkilöautot",
			"row": "4790"
		},
		{
			"account": "6360",
			"calculation_rule": "-dk;6360",
			"explanation": "   Tuotannon laitevuokrat",
			"row": "4800"
		},
		{
			"account": "6370",
			"calculation_rule": "-dk;6370",
			"explanation": "   ATK-laitevuokrat",
			"row": "4810"
		},
		{
			"account": "6380",
			"calculation_rule": "-dk;6380",
			"explanation": "   Konttorikonevuokrat",
			"row": "4820"
		},
		{
			"account": "6390",
			"calculation_rule": "-dk;6390",
			"explanation": "   Muut laitevuokrat",
			"row": "4830"
		},
		{
			"account": "",
			"calculation_rule": "4710-4830",
			"explanation": "Vuokrat yht.",
			"row": "4840"
		},
		{
			"account": "",
			"calculation_rule": ">5900",
			"explanation": "",
			"row": "4845"
		},
		{
			"account": "",
			"calculation_rule": ">5900",
			"explanation": "Muut kiinteät kulut",
			"row": "4850"
		},
		{
			"account": "",
			"calculation_rule": ">4990",
			"explanation": "   Käyttö ja ylläpito",
			"row": "4860"
		},
		{
			"account": "6400",
			"calculation_rule": "-dk;6400",
			"explanation": "      Sähkö",
			"row": "4870"
		},
		{
			"account": "6401",
			"calculation_rule": "-dk;6401",
			"explanation": "      Vastikkeet",
			"row": "4880"
		},
		{
			"account": "6410",
			"calculation_rule": "-dk;6410",
			"explanation": "      Laitteistohuolto",
			"row": "4890"
		},
		{
			"account": "6420",
			"calculation_rule": "-dk;6420",
			"explanation": "      Vesi/jätevesi",
			"row": "4900"
		},
		{
			"account": "6430",
			"calculation_rule": "-dk;6430",
			"explanation": "      Lämmitys",
			"row": "4910"
		},
		{
			"account": "6431",
			"calculation_rule": "-dk;6431",
			"explanation": "      Vesi/lämmin 0 %",
			"row": "4920"
		},
		{
			"account": "6440",
			"calculation_rule": "-dk;6440",
			"explanation": "      Siivous- ja pientarvikkeet",
			"row": "4930"
		},
		{
			"account": "6450",
			"calculation_rule": "-dk;6450",
			"explanation": "      Siivous ja puhtaanapito",
			"row": "4940"
		},
		{
			"account": "6460",
			"calculation_rule": "-dk;6460",
			"explanation": "      Jätehuolto",
			"row": "4950"
		},
		{
			"account": "6470",
			"calculation_rule": "-dk;6470",
			"explanation": "      Vartiointi",
			"row": "4960"
		},
		{
			"account": "6480",
			"calculation_rule": "-dk;6480",
			"explanation": "      Kiinteistön korjaus",
			"row": "4970"
		},
		{
			"account": "6490",
			"calculation_rule": "-dk;6490",
			"explanation": "      Kaluston korjaus",
			"row": "4980"
		},
		{
			"account": "",
			"calculation_rule": "4860-4980",
			"explanation": "   Käyttö ja ylläpito yht.",
			"row": "4990"
		},
		{
			"account": "",
			"calculation_rule": ">5080",
			"explanation": "   Mainonta",
			"row": "5000"
		},
		{
			"account": "6500",
			"calculation_rule": "-dk;6500",
			"explanation": "      Mainonta",
			"row": "5010"
		},
		{
			"account": "6510",
			"calculation_rule": "-dk;6510",
			"explanation": "      Lehti-ilmoitukset",
			"row": "5020"
		},
		{
			"account": "6520",
			"calculation_rule": "-dk;6520",
			"explanation": "      Messut, näyttelyt",
			"row": "5030"
		},
		{
			"account": "6525",
			"calculation_rule": "-dk;6525",
			"explanation": "      Myyntitil./neuvottelut",
			"row": "5040"
		},
		{
			"account": "6530",
			"calculation_rule": "-dk;6530",
			"explanation": "      Esitteet/hinnastot",
			"row": "5050"
		},
		{
			"account": "6540",
			"calculation_rule": "-dk;6540",
			"explanation": "      Mainoslahjat",
			"row": "5060"
		},
		{
			"account": "6545",
			"calculation_rule": "-dk;6545",
			"explanation": "      PR/huomionos.-lahjat",
			"row": "5070"
		},
		{
			"account": "",
			"calculation_rule": "5000-5070",
			"explanation": "   Mainonta yht.",
			"row": "5080"
		},
		{
			"account": "",
			"calculation_rule": ">5160",
			"explanation": "   Edustus",
			"row": "5090"
		},
		{
			"account": "6550",
			"calculation_rule": "-dk;6550",
			"explanation": "      Ravintolatarjoilu 14%",
			"row": "5100"
		},
		{
			"account": "6551",
			"calculation_rule": "-dk;6551",
			"explanation": "      Tarjoilu omissa tiloissa",
			"row": "5110"
		},
		{
			"account": "6552",
			"calculation_rule": "-dk;6552",
			"explanation": "      Kotiedustus",
			"row": "5120"
		},
		{
			"account": "6553",
			"calculation_rule": "-dk;6553",
			"explanation": "      Ravintolatarjoilu 24%",
			"row": "5125"
		},
		{
			"account": "6554",
			"calculation_rule": "-dk;6554",
			"explanation": "      Merkkipäivä/muut lahjat",
			"row": "5130"
		},
		{
			"account": "6558",
			"calculation_rule": "-dk;6558",
			"explanation": "      Edustusluontoiset matkat",
			"row": "5140"
		},
		{
			"account": "6559",
			"calculation_rule": "-dk;6559",
			"explanation": "      Muut edustuskulut",
			"row": "5150"
		},
		{
			"account": "",
			"calculation_rule": "5090-5150",
			"explanation": "   Edustus yht.",
			"row": "5160"
		},
		{
			"account": "",
			"calculation_rule": ">5260",
			"explanation": "   Matkat",
			"row": "5170"
		},
		{
			"account": "6560",
			"calculation_rule": "-dk;6560",
			"explanation": "      Matkaliput",
			"row": "5180"
		},
		{
			"account": "6565",
			"calculation_rule": "-dk;6565",
			"explanation": "      Matkavakuutus",
			"row": "5190"
		},
		{
			"account": "6570",
			"calculation_rule": "-dk;6570",
			"explanation": "      Hotellit",
			"row": "5200"
		},
		{
			"account": "6580",
			"calculation_rule": "-dk;6580",
			"explanation": "      Päivärahat",
			"row": "5210"
		},
		{
			"account": "6590",
			"calculation_rule": "-dk;6590",
			"explanation": "      Km-korvaus",
			"row": "5220"
		},
		{
			"account": "6595",
			"calculation_rule": "-dk;6595",
			"explanation": "      Taksimaksut",
			"row": "5230"
		},
		{
			"account": "6596",
			"calculation_rule": "-dk;6596",
			"explanation": "      Pysäköinti",
			"row": "5240"
		},
		{
			"account": "6599",
			"calculation_rule": "-dk;6599",
			"explanation": "      Muut matkakulut",
			"row": "5250"
		},
		{
			"account": "",
			"calculation_rule": "5170-5250",
			"explanation": "   Matkat yht.",
			"row": "5260"
		},
		{
			"account": "",
			"calculation_rule": ">5330",
			"explanation": "   Autot",
			"row": "5270"
		},
		{
			"account": "6600",
			"calculation_rule": "-dk;6600",
			"explanation": "      Automenot",
			"row": "5280"
		},
		{
			"account": "6610",
			"calculation_rule": "-dk;6610",
			"explanation": "      Polttoaineet",
			"row": "5290"
		},
		{
			"account": "6620",
			"calculation_rule": "-dk;6620",
			"explanation": "      Vakuutukset",
			"row": "5300"
		},
		{
			"account": "6630",
			"calculation_rule": "-dk;6630",
			"explanation": "      Korjaus",
			"row": "5310"
		},
		{
			"account": "6640",
			"calculation_rule": "-dk;6640",
			"explanation": "      Autoverot",
			"row": "5320"
		},
		{
			"account": "",
			"calculation_rule": "5270-5320",
			"explanation": "   Autot yht.",
			"row": "5330"
		},
		{
			"account": "",
			"calculation_rule": ">5510",
			"explanation": "   Konttori ja hallinto",
			"row": "5340"
		},
		{
			"account": "6700",
			"calculation_rule": "-dk;6700",
			"explanation": "      Puhelin",
			"row": "5350"
		},
		{
			"account": "6701",
			"calculation_rule": "-dk;6701",
			"explanation": "      Tietoliikenne",
			"row": "5360"
		},
		{
			"account": "6702",
			"calculation_rule": "-dk;6702",
			"explanation": "      TV-luvat",
			"row": "5370"
		},
		{
			"account": "6703",
			"calculation_rule": "-dk;6703",
			"explanation": "      Teostomaksut",
			"row": "5380"
		},
		{
			"account": "6705",
			"calculation_rule": "-dk;6705",
			"explanation": "      Matkapuhelin",
			"row": "5390"
		},
		{
			"account": "6710",
			"calculation_rule": "-dk;6710",
			"explanation": "      Kopiointi",
			"row": "5400"
		},
		{
			"account": "6720",
			"calculation_rule": "-dk;6720",
			"explanation": "      Posti",
			"row": "5410"
		},
		{
			"account": "6730",
			"calculation_rule": "-dk;6730",
			"explanation": "      Atk-tarvikkeet",
			"row": "5420"
		},
		{
			"account": "6735",
			"calculation_rule": "-dk;6735",
			"explanation": "      Muut Atk-kulut",
			"row": "5430"
		},
		{
			"account": "6740",
			"calculation_rule": "-dk;6740",
			"explanation": "      Konttoritarvikkeet",
			"row": "5440"
		},
		{
			"account": "6750",
			"calculation_rule": "-dk;6750",
			"explanation": "      Lomakkeet",
			"row": "5450"
		},
		{
			"account": "6755",
			"calculation_rule": "-dk;6755",
			"explanation": "      Lehdet, alv 24 %",
			"row": "5460"
		},
		{
			"account": "6756",
			"calculation_rule": "-dk;6756",
			"explanation": "      Lehdet, ei Alv",
			"row": "5470"
		},
		{
			"account": "6760",
			"calculation_rule": "-dk;6760",
			"explanation": "      Kirjat, alv 10 %",
			"row": "5480"
		},
		{
			"account": "6761",
			"calculation_rule": "-dk;6761",
			"explanation": "      Kirjallisuus, ei Alv",
			"row": "5490"
		},
		{
			"account": "6765",
			"calculation_rule": "-dk;6765",
			"explanation": "      Kokous- ja neuvottelumenot",
			"row": "5500"
		},
		{
			"account": "",
			"calculation_rule": "5340-5500",
			"explanation": "   Konttori ja hallinto yht.",
			"row": "5510"
		},
		{
			"account": "",
			"calculation_rule": ">5560",
			"explanation": "   Kehitystoiminta",
			"row": "5520"
		},
		{
			"account": "6770",
			"calculation_rule": "-dk;6770",
			"explanation": "      Tuotekehitys",
			"row": "5530"
		},
		{
			"account": "6780",
			"calculation_rule": "-dk;6780",
			"explanation": "      Kurssit/koulutusmenot",
			"row": "5540"
		},
		{
			"account": "6790",
			"calculation_rule": "-dk;6790",
			"explanation": "      Tutkimukset",
			"row": "5550"
		},
		{
			"account": "",
			"calculation_rule": "5520-5550",
			"explanation": "   Kehitystoiminta yht.",
			"row": "5560"
		},
		{
			"account": "",
			"calculation_rule": ">5670",
			"explanation": "   Ostetut palvelut",
			"row": "5570"
		},
		{
			"account": "6800",
			"calculation_rule": "-dk;6800",
			"explanation": "      Kirjanpito/atk-palvelut",
			"row": "5580"
		},
		{
			"account": "6805",
			"calculation_rule": "-dk;6805",
			"explanation": "      Palkanlaskenta",
			"row": "5590"
		},
		{
			"account": "6810",
			"calculation_rule": "-dk;6810",
			"explanation": "      Tilintarkastus",
			"row": "5600"
		},
		{
			"account": "6820",
			"calculation_rule": "-dk;6820",
			"explanation": "      Lakiasiantuntijat",
			"row": "5610"
		},
		{
			"account": "6830",
			"calculation_rule": "-dk;6830",
			"explanation": "      Konsultit",
			"row": "5620"
		},
		{
			"account": "6840",
			"calculation_rule": "-dk;6840",
			"explanation": "      Toimialapalvelut",
			"row": "5630"
		},
		{
			"account": "6850",
			"calculation_rule": "-dk;6850",
			"explanation": "      Jäsenmaksut",
			"row": "5640"
		},
		{
			"account": "6860",
			"calculation_rule": "-dk;6860",
			"explanation": "      Perintätoimistot",
			"row": "5650"
		},
		{
			"account": "6865",
			"calculation_rule": "-dk;6865",
			"explanation": "      Henkilökunta-ilmoitukset",
			"row": "5660"
		},
		{
			"account": "",
			"calculation_rule": "5570-5660",
			"explanation": "   Ostetut palvelut yht.",
			"row": "5670"
		},
		{
			"account": "",
			"calculation_rule": ">5720",
			"explanation": "   Vakuutukset",
			"row": "5680"
		},
		{
			"account": "6870",
			"calculation_rule": "-dk;6870",
			"explanation": "      Palo-/vahinkovakuutukset",
			"row": "5690"
		},
		{
			"account": "6880",
			"calculation_rule": "-dk;6880",
			"explanation": "      Keskeytysvakuutus",
			"row": "5700"
		},
		{
			"account": "6890",
			"calculation_rule": "-dk;6890",
			"explanation": "      Vastuuvakuutus",
			"row": "5710"
		},
		{
			"account": "",
			"calculation_rule": "5680-5710",
			"explanation": "   Vakuutukset yht.",
			"row": "5720"
		},
		{
			"account": "",
			"calculation_rule": ">5780",
			"explanation": "   Palvelumaksut",
			"row": "5730"
		},
		{
			"account": "6900",
			"calculation_rule": "-dk;6900",
			"explanation": "      Pankki/luottok.kulut",
			"row": "5740"
		},
		{
			"account": "6910",
			"calculation_rule": "-dk;6910",
			"explanation": "      Ulosottomaksut ym.",
			"row": "5750"
		},
		{
			"account": "6930",
			"calculation_rule": "-dk;6930",
			"explanation": "      Luvat ja lunastukset",
			"row": "5760"
		},
		{
			"account": "6940",
			"calculation_rule": "-dk;6940",
			"explanation": "      Leimamerkit",
			"row": "5770"
		},
		{
			"account": "",
			"calculation_rule": "5730-5770",
			"explanation": "   Palvelumaksut yht.",
			"row": "5780"
		},
		{
			"account": "",
			"calculation_rule": ">5890",
			"explanation": "   Muut liiketoiminnan menot",
			"row": "5790"
		},
		{
			"account": "6950",
			"calculation_rule": "-dk;6950",
			"explanation": "      Luottotappiot",
			"row": "5800"
		},
		{
			"account": "6960",
			"calculation_rule": "-dk;6960",
			"explanation": "      Kiinteistövero",
			"row": "5810"
		},
		{
			"account": "6970",
			"calculation_rule": "-dk;6970",
			"explanation": "      KTÖ-om. myyntitappio",
			"row": "5820"
		},
		{
			"account": "6972",
			"calculation_rule": "-dk;6972",
			"explanation": "      Lähetysrahdit, ei Alv",
			"row": "5830"
		},
		{
			"account": "6974",
			"calculation_rule": "-dk;6974",
			"explanation": "      Ostorahdit 24 %",
			"row": "5840"
		},
		{
			"account": "6975",
			"calculation_rule": "-dk;6975",
			"explanation": "      Ostorahdit 0 %",
			"row": "5850"
		},
		{
			"account": "6980",
			"calculation_rule": "-dk;6980",
			"explanation": "      Välill. verojen korotus",
			"row": "5860"
		},
		{
			"account": "6985",
			"calculation_rule": "-dk;6985",
			"explanation": "      Työnantajasuor. korotus",
			"row": "5870"
		},
		{
			"account": "6990",
			"calculation_rule": "-dk;6990",
			"explanation": "      Muut liiketoim. menot",
			"row": "5880"
		},
		{
			"account": "6995",
			"calculation_rule": "-dk;6995",
			"explanation": "      Muut liiketoim. menot (veronkor.)",
			"row": "5885"
		},
		{
			"account": "",
			"calculation_rule": "5790-5885",
			"explanation": "   Muut liiketoiminnan menot yht.",
			"row": "5890"
		},
		{
			"account": "",
			"calculation_rule": "4990;5080;5160;5260;5330;5510;5560;5670;5720;5780;5890",
			"explanation": "Muut kiinteät kulut yht.",
			"row": "5900"
		},
		{
			"account": "",
			"calculation_rule": "4700;4840;5900",
			"explanation": "KIINTEÄT KULUT YHT.",
			"row": "5910"
		},
		{
			"account": "",
			"calculation_rule": "4380;5910",
			"explanation": "KÄYTTÖKATE",
			"row": "5920"
		},
		{
			"row": "5925"
		},
		{
			"account": "",
			"calculation_rule": ">6080",
			"explanation": "Poistot ja arvonalennukset",
			"row": "5930"
		},
		{
			"account": "",
			"calculation_rule": ">6050",
			"explanation": "   Suunnitelman mukaiset poistot",
			"row": "5940"
		},
		{
			"account": "7000",
			"calculation_rule": "-dk;7000",
			"explanation": "      Poistot, perustamismenot",
			"row": "5950"
		},
		{
			"account": "7010",
			"calculation_rule": "-dk;7010",
			"explanation": "      Poistot, kehittämismenot",
			"row": "5960"
		},
		{
			"account": "7020",
			"calculation_rule": "-dk;7020",
			"explanation": "      Poistot, aineettomat oik.",
			"row": "5970"
		},
		{
			"account": "7030",
			"calculation_rule": "-dk;7030",
			"explanation": "      Poistot, liikearvo",
			"row": "5980"
		},
		{
			"account": "7040",
			"calculation_rule": "-dk;7040",
			"explanation": "      Poistot, muut pitkävaikutteiset menot",
			"row": "5990"
		},
		{
			"account": "7050",
			"calculation_rule": "-dk;7050",
			"explanation": "      Poistot, rakennukset",
			"row": "6000"
		},
		{
			"account": "7060",
			"calculation_rule": "-dk;7060",
			"explanation": "      Poistot, koneet ja kalusto",
			"row": "6010"
		},
		{
			"account": "7080",
			"calculation_rule": "-dk;7080",
			"explanation": "      Poistot, autot",
			"row": "6020"
		},
		{
			"account": "7090",
			"calculation_rule": "-dk;7090",
			"explanation": "      Poistot, tietokoneohjelmat",
			"row": "6030"
		},
		{
			"account": "7099",
			"calculation_rule": "-dk;7099",
			"explanation": "      Poistot, muut aineell.hyödykkeet",
			"row": "6040"
		},
		{
			"account": "",
			"calculation_rule": "5940-6040",
			"explanation": "   Suunnitelman muk. poistot yht.",
			"row": "6050"
		},
		{
			"account": "",
			"calculation_rule": ">-1",
			"explanation": "   Arvonalentumiset pysyvien vastaavien hyödykkeistä",
			"row": "6060"
		},
		{
			"account": "",
			"calculation_rule": ">-1",
			"explanation": "   Vaihtuvien vastaavien poikkeukselliset arvonalennukset",
			"row": "6070"
		},
		{
			"account": "",
			"calculation_rule": "6050;6060;6070",
			"explanation": "Poistot ja arvonalennukset yht",
			"row": "6080"
		},
		{
			"account": "",
			"calculation_rule": "5920;6080",
			"explanation": "LIIKEVOITTO",
			"row": "6090"
		},
		{
			"row": "6095"
		},
		{
			"account": "",
			"calculation_rule": ">6480",
			"explanation": "Rahoitustuotot ja -kulut",
			"row": "6100"
		},
		{
			"account": "",
			"calculation_rule": ">6120",
			"explanation": "   Tuotot osuuksista saman konsernin yrityksissä",
			"row": "6110"
		},
		{
			"account": "8100",
			"calculation_rule": "-dk;8100",
			"explanation": "      Osinkotuotot, konserni",
			"row": "6120"
		},
		{
			"account": "",
			"calculation_rule": ">6140",
			"explanation": "   Tuotot osuuksista omistusyhteisyrityksistä",
			"row": "6130"
		},
		{
			"account": "8110",
			"calculation_rule": "-dk;8110",
			"explanation": "      Osinkotuotot omistusyhteysyrit.",
			"row": "6140"
		},
		{
			"account": "",
			"calculation_rule": ">6180",
			"explanation": "   Tuotot muista pysyvien vastaavien sijoituksista",
			"row": "6150"
		},
		{
			"account": "",
			"calculation_rule": ">-1",
			"explanation": "      Saman konsernin yrityksiltä",
			"row": "6160"
		},
		{
			"account": "",
			"calculation_rule": ">-1",
			"explanation": "      Muilta",
			"row": "6170"
		},
		{
			"account": "",
			"calculation_rule": "6150-6170",
			"explanation": "   Tuotot muista pys.vast.sij.yht",
			"row": "6180"
		},
		{
			"account": "",
			"calculation_rule": ">6300",
			"explanation": "   Muut korko- ja rahoitustuotot",
			"row": "6190"
		},
		{
			"account": "",
			"calculation_rule": ">6210",
			"explanation": "      Saman konsernin yrityksiltä",
			"row": "6200"
		},
		{
			"account": "",
			"calculation_rule": "6200",
			"explanation": "      Saman konsernin yrityksil. yht.",
			"row": "6210"
		},
		{
			"account": "",
			"calculation_rule": ">6290",
			"explanation": "      Muilta",
			"row": "6220"
		},
		{
			"account": "8120",
			"calculation_rule": "dk;8120",
			"explanation": "         Osinkotuotot",
			"row": "6230"
		},
		{
			"account": "8300",
			"calculation_rule": "dk;8300",
			"explanation": "         Korkotuotot",
			"row": "6240"
		},
		{
			"account": "8310",
			"calculation_rule": "dk;8310",
			"explanation": "         Korkotuotot, pankkitilit",
			"row": "6250"
		},
		{
			"account": "8320",
			"calculation_rule": "dk;8320",
			"explanation": "         Korkotuotot lainasaam.",
			"row": "6260"
		},
		{
			"account": "8350",
			"calculation_rule": "dk;8350",
			"explanation": "         Muut rahoitustuotot",
			"row": "6270"
		},
		{
			"account": "8390",
			"calculation_rule": "dk;8390",
			"explanation": "         Korkotuotot myyntisaam.",
			"row": "6280"
		},
		{
			"account": "",
			"calculation_rule": "6220-6280",
			"explanation": "      Muilta yht.",
			"row": "6290"
		},
		{
			"account": "",
			"calculation_rule": "6210;6290",
			"explanation": "   Muut korko-ja rah.tuotot yht.",
			"row": "6300"
		},
		{
			"account": "",
			"calculation_rule": ">6320",
			"explanation": "   Arvonalentumiset pysyvien vastaavien sijoituksista",
			"row": "6310"
		},
		{
			"account": "8400",
			"calculation_rule": "-dk;8400",
			"explanation": "      Arvonalennukset, sijoitukset",
			"row": "6320"
		},
		{
			"account": "",
			"calculation_rule": ">6340",
			"explanation": "   Arvonalentumiset muuttuvien vastaavien sijoituksista",
			"row": "6330"
		},
		{
			"account": "8450",
			"calculation_rule": "-dk;8450",
			"explanation": "      Arvonalennus, rah.om.arvop.",
			"row": "6340"
		},
		{
			"account": "",
			"calculation_rule": ">6440",
			"explanation": "   Korkokulut ja muut rahoituskulut",
			"row": "6350"
		},
		{
			"account": "",
			"calculation_rule": ">6370",
			"explanation": "      Saman konsernin yrityksille",
			"row": "6360"
		},
		{
			"account": "",
			"calculation_rule": "6360",
			"explanation": "      Saman konsernin yrityks. yht",
			"row": "6370"
		},
		{
			"account": "",
			"calculation_rule": ">6430",
			"explanation": "      Muille",
			"row": "6380"
		},
		{
			"account": "8500",
			"calculation_rule": "-dk;8500",
			"explanation": "         Korkokulut, sh-tili",
			"row": "6390"
		},
		{
			"account": "8510",
			"calculation_rule": "-dk;8510",
			"explanation": "         Korkokulut",
			"row": "6400"
		},
		{
			"account": "8700",
			"calculation_rule": "-dk;8700",
			"explanation": "         Viivästyskorot, ostovelat",
			"row": "6410"
		},
		{
			"account": "8710",
			"calculation_rule": "-dk;8710",
			"explanation": "         Viivästyskorot, verot",
			"row": "6420"
		},
		{
			"account": "",
			"calculation_rule": "6380-6420",
			"explanation": "      Muille yht.",
			"row": "6430"
		},
		{
			"account": "",
			"calculation_rule": "6370;6430",
			"explanation": "   Korko- ja muut rahoituskulut yht.",
			"row": "6440"
		},
		{
			"account": "",
			"calculation_rule": ">6470",
			"explanation": "   Muut rahoituskulut",
			"row": "6450"
		},
		{
			"account": "8890",
			"calculation_rule": "-dk;8890",
			"explanation": "      Muut rahoituskulut",
			"row": "6460"
		},
		{
			"account": "",
			"calculation_rule": "6450-6460",
			"explanation": "   Muut rahoituskulut yht.",
			"row": "6470"
		},
		{
			"account": "",
			"calculation_rule": "6120;6140;6180;6300;6320;6340;6440;6470",
			"explanation": "Rahoitustuotot ja -kulut yht.",
			"row": "6480"
		},
		{
			"account": "",
			"calculation_rule": "6090;6480",
			"explanation": "TULOS ENNEN SATUNNAISERIÄ",
			"row": "6490"
		},
		{
			"row": "6495"
		},
		{
			"account": "",
			"calculation_rule": ">6640",
			"explanation": "Satunnaiset erät",
			"row": "6500"
		},
		{
			"account": "",
			"calculation_rule": ">6540",
			"explanation": "   Satunnaiset tuotot",
			"row": "6510"
		},
		{
			"account": "9000",
			"calculation_rule": "-dk;9000",
			"explanation": "      Muut tuotot, satunnaiset",
			"row": "6520"
		},
		{
			"account": "9010",
			"calculation_rule": "-dk;9010",
			"explanation": "      Vahingonkorvaukset",
			"row": "6530"
		},
		{
			"account": "",
			"calculation_rule": "6510-6530",
			"explanation": "   Satunnaiset tuotot yht.",
			"row": "6540"
		},
		{
			"account": "",
			"calculation_rule": ">6630",
			"explanation": "   Satunnaiset kulut",
			"row": "6550"
		},
		{
			"account": "",
			"calculation_rule": ">6600",
			"explanation": "      Vähennyskelpoiset",
			"row": "6560"
		},
		{
			"account": "9090",
			"calculation_rule": "-dk;9090",
			"explanation": "         Konserniavustus",
			"row": "6570"
		},
		{
			"account": "9100",
			"calculation_rule": "-dk;9100",
			"explanation": "         Muut kulut, satunn.",
			"row": "6580"
		},
		{
			"account": "9190",
			"calculation_rule": "-dk;9190",
			"explanation": "         Konserniavustus",
			"row": "6590"
		},
		{
			"account": "",
			"calculation_rule": "6560-6590",
			"explanation": "      Vähennyskelpoiset yht.",
			"row": "6600"
		},
		{
			"account": "",
			"calculation_rule": ">6620",
			"explanation": "      Vähennyskelvottomat",
			"row": "6610"
		},
		{
			"account": "",
			"calculation_rule": "6610",
			"explanation": "      Vähennyskelvottomat yht.",
			"row": "6620"
		},
		{
			"account": "",
			"calculation_rule": "6600;6620",
			"explanation": "   Satunnaiset kulut yht.",
			"row": "6630"
		},
		{
			"account": "",
			"calculation_rule": "6540;6630",
			"explanation": "Satunnaiset erät yht.",
			"row": "6640"
		},
		{
			"account": "",
			"calculation_rule": "6490;6640",
			"explanation": "TULOS ENNEN TP-SIIRTOJA JA VEROJA",
			"row": "6650"
		},
		{
			"row": "6655"
		},
		{
			"account": "",
			"calculation_rule": ">6730",
			"explanation": "Tilinpäätössiirrot",
			"row": "6660"
		},
		{
			"account": "",
			"calculation_rule": ">6690",
			"explanation": "   Poistoeron lisäys(-)/väh.(+)",
			"row": "6670"
		},
		{
			"account": "9500",
			"calculation_rule": "-dk;9500",
			"explanation": "      Poistoeron muutos",
			"row": "6680"
		},
		{
			"account": "",
			"calculation_rule": "6670-6680",
			"explanation": "   Poistoeron muutos yht.",
			"row": "6690"
		},
		{
			"account": "",
			"calculation_rule": ">6720",
			"explanation": "   Vapaaehtoisten varausten",
			"row": "6700"
		},
		{
			"account": "9600",
			"calculation_rule": "-dk;9600",
			"explanation": "      Vap.ehtoisten varausten muutos",
			"row": "6710"
		},
		{
			"account": "",
			"calculation_rule": "6700-6710",
			"explanation": "   Vapaaehtoist.var.muutos yht",
			"row": "6720"
		},
		{
			"account": "",
			"calculation_rule": "6690;6720",
			"explanation": "Tilinpäätössiirrot yht.",
			"row": "6730"
		},
		{
			"account": "",
			"calculation_rule": ">6770",
			"explanation": "Tuloverot",
			"row": "6740"
		},
		{
			"account": "9800",
			"calculation_rule": "-dk;9800",
			"explanation": "   Tilikauden verot",
			"row": "6750"
		},
		{
			"account": "9810",
			"calculation_rule": "-dk;9810",
			"explanation": "   Ennakkoverot, tilikaudelta",
			"row": "6760"
		},
		{
			"account": "",
			"calculation_rule": "6740-6760",
			"explanation": "Tuloverot yht.",
			"row": "6770"
		},
		{
			"account": "",
			"calculation_rule": ">6820",
			"explanation": "Välittömät verot",
			"row": "6780"
		},
		{
			"account": "9820",
			"calculation_rule": "-dk;9820",
			"explanation": "   Lopull.vero,edel. tilikausi",
			"row": "6790"
		},
		{
			"account": "9850",
			"calculation_rule": "-dk;9850",
			"explanation": "   Veronkorotus",
			"row": "6800"
		},
		{
			"account": "9890",
			"calculation_rule": "-dk;9890",
			"explanation": "   Muut välittömät verot",
			"row": "6810"
		},
		{
			"account": "",
			"calculation_rule": "6780-6810",
			"explanation": "Välittömät verot yht.",
			"row": "6820"
		},
		{
			"account": "",
			"calculation_rule": "6650;6730;6770;6820",
			"explanation": "TILIKAUDEN TULOS",
			"row": "6830"
		},
		{
			"row": ""
		}
	]
}