Select climate-relevant accounts
A climate account is based on business operations and the related costs. This also means that there will be several accounts in a chart of accounts that are not relevant to the climate account.
| Climate-relevant accounts | Corresponding GHG category | Non-climate-relevant accounts |
| ✅ Fuel | Company Vehicles | ❌ Revenue |
| ✅ Electricity | Purchased Electricity | ❌ VAT |
| ✅ Heating | Steam, Heating… | ❌ Levies |
| ✅ IT expenses | Purchased goods… | ❌ Discounts |
| ✅ Travel expenses | Business Travel | ❌ Taxes |
| ✅ Small purchases | Purchased goods… | ❌ Depreciation |
| ✅ Goods purchases | Purchased goods… | ❌ Outflows |
| ✅ Training costs | Purchased goods… | ❌ Debts |
| ✅ Mileage allowance | Business Travel | ❌ Salaries |
| ✅ Access rights | Capital Goods | ❌ Pension fund contribution (ATP) |
| ✅ Pension | Purchased goods… | ❌ Holiday pay |
| ✅ Office supplies | Purchased goods… |