Konto 5300: Pensjonskostnader - Debet Regnskap Kontoplan

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Konto 5300: Pensjonskostnader brukes til å registrere utgifter knyttet til bedriftens pensjonsordning for de ansatte. Dette kan inkludere både innskuddspensjon og ytelsespensjon, avhengig av hvilken type pensjonsordning bedriften har valgt. Her er noen konkrete eksempler på bruk av konto 5300 i praktisk regnskapsføring:


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