You have an incoming invoice to post to the amount of 1,200 NOK. The invoice amount includes input tax at 20 percent (200 NOK). In addition to the input tax, investment tax must be posted at a rate of 10 percent (100 NOK). In example A (see the figure below) the expense from investment taxes is charged to a separate account; in example B (see the figure below), the amount is distributed proportionally to the G/L account line items.