Parking fees are generally only refundable if they are incurred during approved business trips or by contractual agreement. For further information, see FU Newsletter 7/2006 V (“Abrechnung von Dienstreisen” / “Settlement of Travel Expenses for Business Trips”).
See: Leergut (Empty Returnable Bottles and Cans)
At Freie Universität Berlin, WBS (Work Breakdown Structure) elements are used to map cost objects in the cost and management accounting system.
See: Kontierungselemente (Account Assignment Elements)