Soovituslikes detsimaalsetes kontosüsteemides liigendatakse põhikontod kümneks kontoklassiks (0-9, ühekohalised numbrid), iga kontoklass aga jaguneb kuni kümneks kontorühmaks (kahekohalised numbrid).
Each of these classes of account shall comprise groups (with a two-digit code) divided into subgroups (with a three-digit code). Depending on the requirements of the institution, these subgroups shall be further divided into accounts (with a five or six-digit code).
