Account 70 of the 2008 Spanish General Accounting Plan is used and broken down as follows:

• 700. Sales of goods
• 701. Sales of finished goods
• 702. Sales of semi-finished goods
• 703. Sales of sub-products and residual products
• 704. Sales of packaging materials and containers
• 705. Services rendered

The following accounts are excluded:

• 706. Cash discounts on sales
• 708. Sales returns and similar operations
• 709. Volume discount on sales