> For the complete documentation index, see [llms.txt](https://wiki.dieagenturverwaltung.de/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://wiki.dieagenturverwaltung.de/die-agenturverwaltung-en/einstellungen-1/finanzen/kostenkategorien.md). # Cost categories Cost categories are a way to tag costs (from purchase invoices or credit invoice items) and thereby obtain valuable analyses about which areas incur costs. ### Use cases for cost categories {% hint style="info" %} **Examples of common cost categories**\ Media, salaries, office costs, freelancer art, freelancer development, image licenses, travel expenses, artists' social insurance {% endhint %} Analyzing cost categories can, for example, help decide whether it is worthwhile to hire staff for services that were previously provided by freelancers or to allocate ongoing costs for rent, office, or vehicle fleet to individual employees. \ Likewise, based on cost categories one can consider whether it might make sense to commission a different travel agency or to outsource services that have so far been provided in-house. #### Renaming cost categories If categories are renamed, this also applies retroactively to all items assigned to that category. ### Analysis of cost categories {% content-ref url="/pages/94d0f9101e7f2a07d069c111ed4d6c3f72d21645" %} [Evaluation of cost categories](/die-agenturverwaltung-en/berichte-1/auswertung-kostenkategorien.md) {% endcontent-ref %} ### Percentage pre-setting: e.g. for the artists' social insurance (KSK) When a new cost category is created, 100% is usually proposed as the default share. What does that mean? If I have a category "office costs" and receive a purchase invoice for printer maintenance, I will probably book this 100% to the category "office costs", so the value "100%" makes sense here. If I create the artists' social insurance as a cost category, I want to book only 4.9% (not 100%) of a creative's purchase invoice to the category "artists' social insurance", because that corresponds to the amount I have to remit to the artists' social insurance. In this way I can see at a glance in the "Analysis of cost categories" report which reserves I need to set aside for the KSK in a certain period and later remit. This procedure also makes sense for costs common in film production for insurances and contributions such as AGA, ยง 18a, etc. If I have a purchase invoice, I can simply click on the cost category "artists' social insurance" and do not have to calculate exactly how much 4.9% of the net amount is.\ \ If such an invoice from your supplier also lists, for example, travel expenses that do not affect the KSK, the proposed value of 4.9% of the invoice's total net sum can also be adjusted manually. \ In general, we recommend in this case to complain to the supplier, as you risk having to pay additional KSK for the full invoice amount (including travel expenses) in the event of an audit. --- # Agent Instructions This documentation is published with GitBook. GitBook is the documentation platform designed so that both humans and AI agents can read, navigate, and reason over technical content effectively. Learn more at gitbook.com. ## Querying This Documentation If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question. Perform an HTTP GET request on the current page URL with the `ask` query parameter, and the optional `goal` query parameter: ``` GET https://wiki.dieagenturverwaltung.de/die-agenturverwaltung-en/einstellungen-1/finanzen/kostenkategorien.md?ask=&goal= ``` `ask` is the immediate question: it should be specific, self-contained, and written in natural language. `goal` is optional and describes the broader end goal you are ultimately trying to accomplish on behalf of the user. GitBook uses it to tailor the answer towards what is most useful for that goal. The response will contain a direct answer to the question and relevant excerpts and sources from the documentation. Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.