Chart of Accounts of Uzbekistan
Find an account by its code or name. Click an account to see its sub-accounts and related documents. Account types: asset, liability, contra-asset, contra-equity, transit (closed at the end of the period) and off-balance.
1.2Assets: current
Sub-account 2980 “Trade markup” is a contra-asset: it shows the markup included in the value of goods separately.
- 2910Goods in the warehouse
- 2920Goods in retail trade
- 2930Goods on display
- 2940Items for rent
- 2950Containers, filled and empty
- 2960Goods transferred under agency (commission) agreements
- 2970Goods in transit
- 2980Trade markup (KA)
- 2990Other goods
Source: NAS No. 21 “Chart of Accounts for business entities and instructions for its application” (order of the Minister of Economy and Finance of the Republic of Uzbekistan No. 191 of 14 November 2024, registered by the Ministry of Justice on 27 December 2024 under No. 3593, in force from 1 January 2025). Account numbers and types follow the official text; the names are translations. Where an English name is not yet available, the official Uzbek name is shown.