For accounting software on Debian, see AccountingSoftware - this page is about Debian's own finances.

Ideas for Accounting of Debian Assets and Financial Reporting

Suggestion for structuring of the chart of accounts:

(based on the Chart of Accounts used at my employers which I set up in 2008 and were reviewed by several Auditors (Ernst & Young, BDO, Grand Thornton Unitreu, KPMG)

  1. long-term assets
  2. short-term assets
  3. equity
  4. long-term liabilities
  5. short-term liabilities
  6. revenues
  7. material expenses
  8. personnel expenses
  9. other operating expenses
  10. depreciation, amortization, financial income and expenses, taxes

The idea behind that is that you can sum up 5 and 6 and have your gross margin, add 7 and you have your secondary margin, add 8 and you basically have your EBITDA) and you have your assets and liabilities structured by maturity.


  1. translate statements of each "body" to IFRS where appropriate/transfer them to double entry with BS and PL
  2. accumulate
  3. consolidate
  4. presentation (assets with details, income, expenses, breakdown to bodies in selected notes sections)