This recommendation is intended for the use of the financial administration of counties and the persons in charge of accounting and related automatisation. The recommendation provides descriptions of calculation rules and methods in different use cases to ensure that the cost accounting of counties would be as cohesive and comparable as possible. In this context, the focus of calculating supports the external reporting of counties and contributes to their capability to produce cohesive and comparable financial data. The recommendation supports the automatisation of cost accounting, thus reducing the need for manual calculations. The automatisation of cost accounting and its export to systems is part of the digitalisation of public administration.