gnucash master: Multiple changes pushed

Sun Feb 19 13:10:19 EST 2023

Updated	 via  https://github.com/Gnucash/gnucash/commit/a84f191e (commit)
	 via  https://github.com/Gnucash/gnucash/commit/b9c5416a (commit)
	 via  https://github.com/Gnucash/gnucash/commit/4bbe1f69 (commit)
	 via  https://github.com/Gnucash/gnucash/commit/d922876d (commit)
	 via  https://github.com/Gnucash/gnucash/commit/5e0e6863 (commit)
	 via  https://github.com/Gnucash/gnucash/commit/020934c3 (commit)
	from  https://github.com/Gnucash/gnucash/commit/7bcbf3e2 (commit)



commit a84f191ed8c9ed18fab5a7f1f50dfe501c35f6ef
Merge: 7bcbf3e29 b9c5416a0
Author: Frank H. Ellenberger <frank.h.ellenberger at gmail.com>
Date:   Sun Feb 19 19:05:23 2023 +0100

    Merge branch 'maint'


commit b9c5416a00922c3b52687a7753539d63c9b828f0
Merge: 4bbe1f697 d922876d1
Author: Frank H. Ellenberger <frank.h.ellenberger at gmail.com>
Date:   Sun Feb 19 17:41:44 2023 +0100

    Merge PR #1457 into maint


commit 4bbe1f697712c6f7718f0be061f468122a857d39
Author: Frank H. Ellenberger <frank.h.ellenberger at gmail.com>
Date:   Sun Feb 19 16:11:01 2023 +0100

    L10N:cs: add glossary to CMakelists.txt

diff --git a/po/glossary/CMakeLists.txt b/po/glossary/CMakeLists.txt
index adf818dfd..a7aa2dd84 100644
--- a/po/glossary/CMakeLists.txt
+++ b/po/glossary/CMakeLists.txt
@@ -3,5 +3,5 @@
 # de_CH got abandoned as a separate gnucash language.
 # So we do not distribute them in the tarball.
 
-set_dist_list(po_glossary_DIST CMakeLists.txt bg.po ca.po da.po de.po el.po es_NI-policy.txt es.po fi.po fr.po gnc-glossary.txt he.po
+set_dist_list(po_glossary_DIST CMakeLists.txt bg.po ca.po cs.po da.po de.po el.po es_NI-policy.txt es.po fi.po fr.po gnc-glossary.txt he.po
         hr.po hu.po id.po it.po mk.po nb.po nl.po pl.po pt_BR.po pt.po ru.po rw.po sk.po sv.po tr.po txt-to-pot.sh vi.po zh_CN.po zh_TW.po)
\ No newline at end of file

commit d922876d18ef58cbf5b84b813c3662a28d48d9c4
Author: Frank H. Ellenberger <frank.h.ellenberger at gmail.com>
Date:   Wed Nov 16 22:13:41 2022 +0100

    L10N:DE:SKR04 drop a placeholder

diff --git a/data/accounts/de_DE/acctchrt_skr04.gnucash-xea b/data/accounts/de_DE/acctchrt_skr04.gnucash-xea
index 286aea609..d033dd1de 100644
--- a/data/accounts/de_DE/acctchrt_skr04.gnucash-xea
+++ b/data/accounts/de_DE/acctchrt_skr04.gnucash-xea
@@ -10534,12 +10534,6 @@ und Ã¤hnlichen Verpflichtungen zum langfristigen Verbleib</act:name>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>4500</act:code>
-    <act:slots>
-      <slot>
-        <slot:key>placeholder</slot:key>
-        <slot:value type="string">true</slot:value>
-      </slot>
-    </act:slots>
     <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">

commit 5e0e68635677bf9cf02e143c9ced717e41629f3e
Author: Frank H. Ellenberger <frank.h.ellenberger at gmail.com>
Date:   Sun Feb 19 12:53:52 2023 +0100

    L10N:cs: Add glossary and fix plural formula

diff --git a/po/cs.po b/po/cs.po
index 6f3666881..e9ed9fef6 100644
--- a/po/cs.po
+++ b/po/cs.po
@@ -19,8 +19,7 @@ msgstr ""
 "MIME-Version: 1.0\n"
 "Content-Type: text/plain; charset=UTF-8\n"
 "Content-Transfer-Encoding: 8bit\n"
-"Plural-Forms: nplurals=3; plural=(n%10==1 && n%100!=11 ? 0 : n%10>=2 && "
-"n%10<=4 && (n%100<10 || n%100>=20) ? 1 : 2);\n"
+"Plural-Forms: nplurals=3; plural=(n==1) ? 0 : (n>=2 && n<=4) ? 1 : 2;\n"
 "X-Generator: Weblate 4.16-dev\n"
 "X-Bugs: Report translation errors to the Language-Team address.\n"
 
diff --git a/po/glossary/cs.po b/po/glossary/cs.po
new file mode 100644
index 000000000..263be5cca
--- /dev/null
+++ b/po/glossary/cs.po
@@ -0,0 +1,867 @@
+# Czech translations for GnuCash package. (Glossary)
+# This file is distributed under the same license as the GnuCash package.
+# Copyright (C) 2023 by the GnuCash developers and the translators:
+# Automatically generated, 2023.
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: GnuCash 4.13 \n"
+"Report-Msgid-Bugs-To: https://bugs.gnucash.org/enter_bug.cgi?"
+"product=GnuCash&component=Translations\n"
+"POT-Creation-Date: 2023-02-19 12:35+0100\n"
+"PO-Revision-Date: 2023-02-19 12:35+0100\n"
+"Last-Translator: Automatically generated\n"
+"Language-Team: none\n"
+"Language: cs\n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: 8bit\n"
+"Plural-Forms: nplurals=3; plural=(n==1) ? 0 : (n>=2 && n<=4) ? 1 : 2;\n"
+
+#. "English Definition (Dear translator: This file will never be visible to the user! It should only serve as a tool for you, the translator. Nothing more.)"
+msgid "Term (Dear translator: This file will never be visible to the user!)"
+msgstr ""
+
+#. "Opening and closing quote symbols and optionally their key combos like [altgr]+[Y]/[X]. Define the preferred style of quotation, see https://en.wikipedia.org/wiki/Quotation_mark#Summary_table"
+msgid "\"\""
+msgstr ""
+
+#. "A detailed record of money spent and received"
+msgid "account"
+msgstr ""
+
+#. "An alphanumerical key of an account in GnuCash, not at the bank, can be used to sort. Some templates provide them or the user can enter them."
+msgid "account code"
+msgstr ""
+
+#. "the tree view of all accounts"
+msgid "account hierarchy"
+msgstr ""
+
+#. "-"
+msgid "account name"
+msgstr ""
+
+#. "The left side of the balance sheet in T account form shows the application of funds in form of assets. Because it contains only assets use assets directly. Complement: Passive. See also: Report Form"
+msgid "account type: Active"
+msgstr ""
+
+#. "A thing, esp. owned by a person or company, that has value and can be used or sold to pay debts. Dependent on the context you might use 'account type: Active' instead."
+msgid "account type: Asset"
+msgstr ""
+
+#. "in fact: 'Active & Passive', group aka 'Balance Sheet accounts'; complement of 'Profit & Loss'"
+msgid "account type: Assets & Liabilities"
+msgstr ""
+
+#. "(esp. US) (Brit = current account) a bank account from which money can be withdrawn without previous notice"
+msgid "account type: checking"
+msgstr ""
+
+#. "-"
+msgid "account type: currency"
+msgstr ""
+
+#. "see: Equity, but see also 'account type: Passive'"
+msgid "account type: Equity"
+msgstr ""
+
+#. "-"
+msgid "account type: Expense"
+msgstr ""
+
+#. "-"
+msgid "account type: Income"
+msgstr ""
+
+#. "A debt, a financial obligation, but see also 'account type: Passive'"
+msgid "account type: Liability"
+msgstr ""
+
+#. "-"
+msgid "account type: money-market"
+msgstr ""
+
+#. "-"
+msgid "account type: Mutual fund"
+msgstr ""
+
+#. "The right side of the balance sheet in T account form shows the source of funds and contains equity & liability. While not common in english, most languages would translate 'equity & liability' with 'passive'. Complement: Active. See also: Report Form Implementation: https://bugs.gnucash.org/show_bug.cgi?id=421766"
+msgid "account type: Passive"
+msgstr ""
+
+#. "Group of accounts tracking your success, complement of 'Assets & Liabilities'"
+msgid "account type: Profit & Loss"
+msgstr ""
+
+#. "1. (US) any type of account that earns interest 2. (Brit) any type of bank account that earns a higher level of interest than a current account or deposit account"
+msgid "account type: saving"
+msgstr ""
+
+#. "-"
+msgid "account type: Stock"
+msgstr ""
+
+#. "This account type (new in gnucash-2.4.0) is used when exchanging or trading amounts from one currency into another"
+msgid "account type: trading"
+msgstr ""
+
+#. "-"
+msgid "account: parent account"
+msgstr ""
+
+#. "-"
+msgid "account: subaccount"
+msgstr ""
+
+#. "-"
+msgid "account: top level account"
+msgstr ""
+
+#. "The process of doing something that caused a transaction to happen"
+msgid "Action (register)"
+msgstr ""
+
+#. "Automated teller machine"
+msgid "action: ATM"
+msgstr ""
+
+#. "Transaction was an auto deposit"
+msgid "action: autoDep"
+msgstr ""
+
+#. "-"
+msgid "action: buy"
+msgstr ""
+
+#. "-"
+msgid "action: deposit"
+msgstr ""
+
+#. "When people can automatically deduct money straight from your account. The reverse of Direct Deposit."
+msgid "action: direct debit"
+msgstr ""
+
+#. "transaction is a distribution (???)"
+msgid "action: dist"
+msgstr ""
+
+#. "transaction is a dividend"
+msgid "action: div"
+msgstr ""
+
+#. "-"
+msgid "action: fee"
+msgstr ""
+
+#. "transaction comes from interest"
+msgid "action: int"
+msgstr ""
+
+#. "-"
+msgid "action: loan"
+msgstr ""
+
+#. "see: payment 1."
+msgid "action: payment"
+msgstr ""
+
+#. "Point of sale"
+msgid "action: POS"
+msgstr ""
+
+#. "-"
+msgid "action: rebate"
+msgstr ""
+
+#. "-"
+msgid "action: sell"
+msgstr ""
+
+#. "-"
+msgid "action: Teller"
+msgstr ""
+
+#. "see: transfer 2. (=credit transfer)"
+msgid "action: transfer"
+msgstr ""
+
+#. "-"
+msgid "action: wire"
+msgstr ""
+
+#. "-"
+msgid "action: withdraw"
+msgstr ""
+
+#. "As in: payable aging, or: receivable aging. The aging report categorizes payables or receivables based on time buckets. This gives an overview of which bills or invoices are overdue at which time in the future. "
+msgid "aging"
+msgstr ""
+
+#. "A sum of money"
+msgid "amount"
+msgstr ""
+
+#. "The amount finally to pay, respecting discounts, billing termsâ€¦"
+msgid "amount due"
+msgstr ""
+
+#. "The result of adding several amounts together and then dividing this total by the number of amounts"
+msgid "average"
+msgstr ""
+
+#. "The amount of money that is in one's account"
+msgid "balance (noun)"
+msgstr ""
+
+#. "Balance brought forward - usually the first entry of an account statement containing the 'balance c/f' of the previous billing period or page"
+msgid "balance b/f"
+msgstr ""
+
+#. "Balance carried forward - usually the last entry of an account statement to be used as 'balance b/f' on the next billing period or page"
+msgid "balance c/f"
+msgstr ""
+
+#. "A written record of money received and paid out, showing the difference between the two total amounts"
+msgid "balance sheet"
+msgstr ""
+
+#. "To arrange for income and spending to be equal"
+msgid "balance, to"
+msgstr ""
+
+#. "-"
+msgid "bank"
+msgstr ""
+
+#. "A written statement of money owed for goods or services supplied. In Gnucash, a 'bill' is a statement that we received (from a vendor), whereas an 'invoice' is one that we sent out (to a customer)."
+msgid "bill"
+msgstr ""
+
+#. "see invoice owner"
+msgid "bill owner"
+msgstr ""
+
+#. "Conditions on paying a bill. Both an invoice and a bill have billing terms. For example, you can have 'terms' of 'Net-30', where the bill is due in full in 30 days."
+msgid "billing terms"
+msgstr ""
+
+#. "The dataset that encapsulates all the collections of entities (accounts etc.) in gnucash. The written records of the financial affairs of a business."
+msgid "Book"
+msgstr ""
+
+#. "Completing the records of financial affairs for a specific time period, e.g. at the end of the year."
+msgid "book closing"
+msgstr ""
+
+#. "An estimate or plan of the money available to somebody and how it will be spent over a period of time."
+msgid "Budget"
+msgstr ""
+
+#. "-"
+msgid "business (adjective)"
+msgstr ""
+
+#. "as Menu Item: Headline for features that are related to small business accounting"
+msgid "business (noun)"
+msgstr ""
+
+#. "Profits made from the sale of investments or property"
+msgid "capital gains"
+msgstr ""
+
+#. "Distinguishing the uppercase and lowercase letters"
+msgid "case sensitive"
+msgstr ""
+
+#. "Money in coins or notes"
+msgid "cash"
+msgstr ""
+
+#. "(esp. US) (= cheque) A special printed form on which one writes an order to a bank to pay a sum of money from one's account to another person"
+msgid "check"
+msgstr ""
+
+#. "To repair unbalanced transactions and orphan splits in an account tree. Any transactions that have debits != credits will get a balancing split added (pointing to a special new account called 'Imbalance'). Any splits that do not have accounts are put into another special account called 'Orphan'. Formerly known as 'to scrub'."
+msgid "check and repair, to"
+msgstr ""
+
+#. "To end an application's relationship with an open file so that the application will no longer be able to access the file without opening it again. "
+msgid "close, to"
+msgstr ""
+
+#. "An article that is bought and sold. The most general term of what an account keeps track of, e.g. a currency or a stock."
+msgid "commodity"
+msgstr ""
+
+#. "e.g. NASDAQ"
+msgid "commodity listing"
+msgstr ""
+
+#. "the smallest amount of a commodity that's traded (e.g. 1/100 for USD, 1 for most stocks)"
+msgid "commodity option: fraction"
+msgstr ""
+
+#. "e.g. USD, DEM"
+msgid "commodity option: Symbol"
+msgstr ""
+
+#. "interest which is earned on both the initial deposit and on any interest that has already been earned but left on deposit."
+msgid "compound interests"
+msgstr ""
+
+#. "(a) A sum of money paid into an account. (b) A record of such a payment. (c) The state of having money in one's bank account."
+msgid "Credit (column in register)"
+msgstr ""
+
+#. "-"
+msgid "Credit Card"
+msgstr ""
+
+#. "A transfer of money direct from one bank account to another, without using a cheque"
+msgid "credit transfer"
+msgstr ""
+
+#. "A document that you give to a client that says you owe money to the client, i.e. the opposite of an invoice"
+msgid "credit note"
+msgstr ""
+
+#. "The system of money used in a country"
+msgid "currency"
+msgstr ""
+
+#. "Custom print format (i.e. according to the user's wishes) as opposed to a template choice."
+msgid "Custom"
+msgstr ""
+
+#. "Compact, well-structured presentation of informations. See https://en.wikipedia.org/wiki/Dashboard_(business)"
+msgid "dashboard"
+msgstr ""
+
+#. "The backend where the data is stored."
+msgid "database"
+msgstr ""
+
+#. "A specific numbered day of the month"
+msgid "Date"
+msgstr ""
+
+#. "DD/MM/YY or MM/DD/YY or something else"
+msgid "date format"
+msgstr ""
+
+#. "A range in time that is delimited by two distinct dates."
+msgid "date range"
+msgstr ""
+
+#. "(a) A written note in an account of a sum owed or paid out. (b) A sum withdrawn from an account."
+msgid "Debit (column in register)"
+msgstr ""
+
+#. "Each option has a default setting that it is shipped with, until the user changes the setting."
+msgid "default"
+msgstr ""
+
+#. "see credit"
+msgid "deposit (in the reconcile dialog)"
+msgstr ""
+
+#. "The process of something becoming less valuable"
+msgid "depreciation"
+msgstr ""
+
+#. "1. One textfield per transaction. The text in it should describe what the transaction was about. A short descriptive phrase (up to 40 chars) 2. One textfield per account. It is intended to be a longer, 1-5 sentence description of what this account is all about."
+msgid "Description (column in register)"
+msgstr ""
+
+#. "Reductions to a basic price of goods or services. Your language might distinguish between discounts dealing with payments (billing terms) and others (invoice)."
+msgid "discount"
+msgstr ""
+
+#. "Important Buzzword :)"
+msgid "double entry"
+msgstr ""
+
+#. "Transactions or bills/invoices can contain a document link which links either to some file on the local disk or to some arbitrary URL."
+msgid "document link"
+msgstr ""
+
+#. "The last day to pay an invoice in time."
+msgid "due date"
+msgstr ""
+
+#. "Electronic mail. Some languages allow different writings, but each team should use only one. https://en.wikipedia.org/wiki/Email"
+msgid "email"
+msgstr ""
+
+#. "a person who works for somebody or a company in return for wages"
+msgid "employee"
+msgstr ""
+
+#. "1. The money value of a property after all charges on it have been paid. Equity isn't debt, it's a representation of long-term capital (So combining it with liability isn't really very meaningful, except in the balance sheet. 2. (a) The value of the shares issued by  a company. (b) Ordinary stocks and shares that carry no fixed interest."
+msgid "equity"
+msgstr ""
+
+#. "Report that ... FIXME: Add description."
+msgid "equity statement"
+msgstr ""
+
+#. "A trusted third party that holds a payment or deposit until a transaction is completed. In the US, many mortgage companies set up an escrow account when you get a mortgage.  You pay into the account every month and they disburse amounts out of the escrow to pay for hazard insurance and property taxes. So they are holding funds 'in escrow' to complete the transactions (paying insurance and taxes)."
+msgid "escrow (account)"
+msgstr ""
+
+#. "The relation in value between the money used in different countries"
+msgid "exchange rate"
+msgstr ""
+
+#. "in the account creation dialog??"
+msgid "field"
+msgstr ""
+
+#. "Any piece of information (text, graphics, executable) put together and given a name. All the information you have on the hard drive is arranged as a collection of  files."
+msgid "file"
+msgstr ""
+
+#. "-"
+msgid "file type"
+msgstr ""
+
+#. "-"
+msgid "financial calculator: interest rate"
+msgstr ""
+
+#. "see: payment"
+msgid "financial calculator: payments"
+msgstr ""
+
+#. "formal records of the financial activities and position of a business, person, or other entity. See https://en.wikipedia.org/wiki/Financial_statement for a list."
+msgid "financial statement"
+msgstr ""
+
+#. "Free software is a matter of liberty, not price â€¦ see https://en.wikipedia.org/wiki/Free_software"
+msgid "free software"
+msgstr ""
+
+#. "An increase in wealth; profit; advantage (See also: capital gains)"
+msgid "gain"
+msgstr ""
+
+#. "Name of an automatically created account to get imbalanced transactions back in balance"
+msgid "imbalance"
+msgstr ""
+
+#. "Process of extracting data from a non-Gnucash format into a Gnucash file. E.g. QIF Import."
+msgid "import"
+msgstr ""
+
+#. "Report that ... FIXME: add description. This report used to be called the 'Profit & Loss', but it was renamed on 2004-07-13."
+msgid "income statement"
+msgstr ""
+
+#. "Money charged for borrowing money, or paid to somebody who invests money"
+msgid "interest"
+msgstr ""
+
+#. "A list of goods sold or services provided together with the prices charged; see also: a bill. In Gnucash, an 'invoice' is a statement that we sent out (to a customer), whereas a 'bill' is one that we received (from a vendor)."
+msgid "invoice"
+msgstr ""
+
+#. "In business accounting: Jobs are a mechanism by which you can group multiple invoices or bills that belong to the same customer or vendor. The job describes a (larger) piece of work or a task undertaken on order, for which one or many invoices or bills will be issued."
+msgid "job"
+msgstr ""
+
+#. "A book in which a bank, business firm, etc. records its financial accounts"
+msgid "ledger"
+msgstr ""
+
+#. "The heading for the right side of the balance sheet. See also: Equity."
+msgid "liabilities/equity"
+msgstr ""
+
+#. "A sum of money that is lent (by a bank), see also: financial calculator, Mortgage"
+msgid "loan"
+msgstr ""
+
+#. "Annual Percentage Rate, includes in contrast to the Nominal Rate some of the various costs to obtain a loan."
+msgid "loan: APR"
+msgstr ""
+
+#. "The money lost in business activity"
+msgid "loss"
+msgstr ""
+
+#. "name of an automatically created account"
+msgid "Lost Accounts"
+msgstr ""
+
+#. "A particular collection of items that were bought in one transaction. A lot is typically formed when the item is bought, and is closed when the item is sold out. Needed e.g. for U.S. tax purposes."
+msgid "Lot"
+msgstr ""
+
+#. "Combine two books into one (see book)."
+msgid "merge, to"
+msgstr ""
+
+#. "The thing that the scatter plot uses to mark each data point"
+msgid "marker"
+msgstr ""
+
+#. "1. Some text annotation, but this meaning isn't used inside gnucash. 2. In the Customer summary report: The ratio of profit vs. sales, i.e. the profit amount divided by the sales amount, shown in percent."
+msgid "markup"
+msgstr ""
+
+#. "The way how more than one window is displayed in GnuCash at the same time. MDI = Multiple Document Interface."
+msgid "MDI modus"
+msgstr ""
+
+#. "One textfield per split that should help you remember what this split was about."
+msgid "Memo"
+msgstr ""
+
+#. "(a) An agreement by which money is lent by a bank for buying a house or other property, the property being the security. (b) A sum of money lent in this way."
+msgid "Mortgage"
+msgstr ""
+
+#. "Adjustable Rate Mortgage"
+msgid "mortgage: ARM"
+msgstr ""
+
+#. "Fixed Rate Mortgage"
+msgid "mortgage: FRM"
+msgstr ""
+
+#. "e.g. USD, DEM, see Currency."
+msgid "national currency"
+msgstr ""
+
+#. "(of money) remaining when nothing more is to be taken away"
+msgid "net"
+msgstr ""
+
+#. "net total of all assets"
+msgid "net assets"
+msgstr ""
+
+#. "The total income minus the total expenses of a given time period."
+msgid "net profit"
+msgstr ""
+
+#. "Your net worth is your assets minus your liabilities. If your accounts are balanced, your net worth should equal your equity plus your net profit."
+msgid "net worth"
+msgstr ""
+
+#. "One textfield per transaction that can hold explanatory text about the transaction."
+msgid "notes (register)"
+msgstr ""
+
+#. "Abbreviation for: number; Field in a transaction. If this transaction was done by check, then the check number should be noted in this field."
+msgid "Num (column in register)"
+msgstr ""
+
+#. "to make accessible"
+msgid "open, to"
+msgstr ""
+
+#. "If an account starts with a non-zero balance, then this amount is called the opening balance."
+msgid "opening balance"
+msgstr ""
+
+#. "A menu choice in the graphical user interface that allows the user to specify how the application will act each time it is used. "
+msgid "options"
+msgstr ""
+
+#. "Watch out: Although this word exists in gnucash program code, all that program code in gnucash is currently not activated. In the future, it will be used in business accounting as follows: A particular request to make or supply goods, but belonging to a (larger) job. Such a request can come from a customer or be sent to a vendor. An order will probably generate one invoice or bill."
+msgid "order"
+msgstr ""
+
+#. "Name of an automatically created account that holds splits that have no account."
+msgid "orphan"
+msgstr ""
+
+#. "The customer to (or employee or vendor from) which this invoice is sent - or short your business partner."
+msgid "owner (of bill, invoice or expense voucher)"
+msgstr ""
+
+#. "A secret phrase that one needs to know in order to get access to a user account "
+msgid "passphrase"
+msgstr ""
+
+#. "An amount that must be paid / An amount for which money has not yet been received"
+msgid "Payables/Receivables"
+msgstr ""
+
+#. "A person to whom sth is paid"
+msgid "payee"
+msgstr ""
+
+#. "A person who pays or who has to pay for sth"
+msgid "payer"
+msgstr ""
+
+#. "1. The action of paying sb/sth or of being paid. 2. A sum of money paid."
+msgid "payment"
+msgstr ""
+
+#. "An account where no transactions may be posted to; transactions can only be posted to subaccounts of this account, so this account serves as a placeholder in the hierarchy"
+msgid "placeholder"
+msgstr ""
+
+#. "A set of investments owned by a person"
+msgid "portfolio"
+msgstr ""
+
+#. "Register invoice, voucher in account register"
+msgid "post, to"
+msgstr ""
+
+#. "A menu choice in many graphical user interface applications that allows the user to specify how the application will act each time it is used. "
+msgid "preferences"
+msgstr ""
+
+#. "Loan repayment calculator: your payments are split in interests payment and principal payment"
+msgid "principal payment"
+msgstr ""
+
+#. "An amount of money for which sth may be bought or sold"
+msgid "price (in a split)"
+msgstr ""
+
+#. "An ask is an offer to sell, and the price you want to sell at."
+msgid "price type: ask"
+msgstr ""
+
+#. "A bid is an offer to buy, and the price you want to buy at."
+msgid "price type: bid"
+msgstr ""
+
+#. "online quotes (rather: quotation!?) A statement of the current price of stocks or commodities"
+msgid "price: quotes"
+msgstr ""
+
+#. "Money gained in business, esp. the difference between the amount earned (sales) and the amount spent (expenses/cost): Profit is sales minus expenses/cost."
+msgid "profit"
+msgstr ""
+
+#. "OBSOLETE. This report was renamed to 'income statement' on 2004-07-13. Old definition: A list that shows the amount of money spent compared with the amount earned by a business in a particular period"
+msgid "Profit & Loss"
+msgstr ""
+
+#. "-"
+msgid "quick-fill"
+msgstr ""
+
+#. "-"
+msgid "rebalance, to (a transaction)"
+msgstr ""
+
+#. "reconcile an account, a reconciled split. To find a way to make the bank's account statement agree with the user's recorded transactions in an account."
+msgid "reconcile, to"
+msgstr ""
+
+#. "-"
+msgid "record keeping"
+msgstr ""
+
+#. "A list of items; a book containing such a list"
+msgid "register"
+msgstr ""
+
+#. "A transaction that is divided into two or more parts"
+msgid "register entry: split transaction"
+msgstr ""
+
+#. "-"
+msgid "register entry: stock split"
+msgstr ""
+
+#. "one form of register"
+msgid "register: auto-split ledger"
+msgstr ""
+
+#. "another form of register"
+msgid "register: basic ledger"
+msgstr ""
+
+#. "another form of register"
+msgid "register: general ledger"
+msgstr ""
+
+#. "another form of register"
+msgid "register: transaction journal"
+msgstr ""
+
+#. "reload the current document"
+msgid "reload, to"
+msgstr ""
+
+#. "aka 'two-sided form' is in Europe often used for the balance sheet. Complement: report form: Vertical Form"
+msgid "report form: T Account Form"
+msgstr ""
+
+#. "aka 'running form' is in english speaking countries usually used for the balance sheet in one column. Complement: report form: T Account Form"
+msgid "report form: Vertical Form"
+msgstr ""
+
+#. "name of an equity account (?); to be distinguished from the opening balance."
+msgid "Retained Earnings"
+msgstr ""
+
+#. "Create a new transaction that is the inverse of the old one.  When you add the two together they completely cancel out.  Accounts use this instead of voiding transactions, usually because the prior month has been closed and can no longer be changed, or the entire accounting system is 'write only'."
+msgid "reverse transaction, to (Action in the register)"
+msgstr ""
+
+#. "(In the customer summary report) The total amount of money received because something was sold."
+msgid "sales"
+msgstr ""
+
+#. "To write data (typically a file) to a storage medium, such as a disk or tape."
+msgid "save, to (to a file)"
+msgstr ""
+
+#. "A transaction or reminder of a transaction that can be automatically executed at a specific time. It can be executed either once, or several times at regular intervals."
+msgid "Scheduled Transaction"
+msgstr ""
+
+#. "DEPRECATED. To repair unbalanced transactions and orphan splits in an account tree. Any transactions that have debits != credits will get a balancing split added (pointing to a special new account called 'Imbalance'). Any splits that do not have accounts are put into another special account called 'Orphan'. Deprecated - use the term 'to check and repair' now."
+msgid "scrub, to"
+msgstr ""
+
+#. "A document or certificate showing who owns shares"
+msgid "security"
+msgstr ""
+
+#. "-"
+msgid "Share Balance (register)"
+msgstr ""
+
+#. "Any of the equal parts into which the money of a business company is divided, giving the holder a right to a portion of the profits"
+msgid "shares"
+msgstr ""
+
+#. "(often: of a quote) A place from which something comes or is obtained."
+msgid "source"
+msgstr ""
+
+#. "One of the two or several parts a transaction is divided into"
+msgid "split"
+msgstr ""
+
+#. "Alias of 'shares'"
+msgid "stocks"
+msgstr ""
+
+#. "Sometimes one old share gets replaced by multiple new like 1 OLD @100Â¤ by 2 NEW @50Â¤"
+msgid "stock split"
+msgstr ""
+
+#. "This sets the particular design or shape of a report."
+msgid "style sheet"
+msgstr ""
+
+#. "The total of a set of figures that are part of a larger group of figures"
+msgid "subtotal"
+msgstr ""
+
+#. "On the government's tax forms, the tax code identifies the given line or place on the form where certain amounts must be specified according to the current country's legislation"
+msgid "tax code"
+msgstr ""
+
+#. "field of an account"
+msgid "tax info"
+msgstr ""
+
+#. "Amost everybody has to declare and probably pay it. See https://en.wikipedia.org/wiki/Income_tax"
+msgid "tax type: income tax"
+msgstr ""
+
+#. "Usually only business users have to handle it, see https://en.wikipedia.org/wiki/Sales_tax."
+msgid "tax type: sales tax"
+msgstr ""
+
+#. "'Goods and Service Tax' is one form of sales tax."
+msgid "tax type: GST"
+msgstr ""
+
+#. "'Value Added Tax' is the other form of sales tax."
+msgid "tax type: VAT"
+msgstr ""
+
+#. "If you create a new e.g. style sheet, you can start from a template."
+msgid "template"
+msgstr ""
+
+#. "see: date range"
+msgid "time period"
+msgstr ""
+
+#. "as abbreviation for Total"
+msgid "Tot"
+msgstr ""
+
+#. "The full number or amount: total of some balances, of any account's running balance etc."
+msgid "total"
+msgstr ""
+
+#. "A piece of business done; the transfer of money from one account to one or more other accounts. (see also: Scheduled Transaction)"
+msgid "transaction"
+msgstr ""
+
+#. "A transaction whose amount has actually been moved. The word comes from checks: a check is issued, but several steps have to be done until the amount is actually retrieved from the bank account, which is the point in time where that transaction (check) gets cleared."
+msgid "transaction state: cleared"
+msgstr ""
+
+#. "-"
+msgid "transaction state: frozen"
+msgstr ""
+
+#. "A transaction that was reconciled with the bank's statement."
+msgid "transaction state: reconciled"
+msgstr ""
+
+#. "A transaction that is void i.e. not valid (anymore)."
+msgid "transaction state: voided"
+msgstr ""
+
+#. "1. The action of transferring sth. 2. see: credit transfer"
+msgid "transfer (noun)"
+msgstr ""
+
+#. "The account where an amount is transferred to"
+msgid "transfer account"
+msgstr ""
+
+#. "To move money from one account to another. Will create a transaction."
+msgid "transfer, to (register toolbar)"
+msgstr ""
+
+#. "The trial balance is a worksheet on which you list all your general ledger accounts and their debit or credit balance. It is a tool that is used to alert you to errors in your books. The total debits must equal the total credits. If they don't equal, you know you have an error that must be tracked down."
+msgid "trial balance (report)"
+msgstr ""
+
+#. "A class or things that have characteristics in common; type of an account, of a commodity etc."
+msgid "type"
+msgstr ""
+
+#. "A fixed amount or number used as a standard of measurement; e.g. millimeters, inch; for absolute positioning in the custom check format."
+msgid "units"
+msgstr ""
+
+#. "Uniform Resource Locator, https://en.wikipedia.org/wiki/URL"
+msgid "URL"
+msgstr ""
+
+#. "The worth of sth in terms of money or other commodities for which it can be exchanged"
+msgid "value (in a split)"
+msgstr ""
+
+#. "In small business accounting: A person or company that sells items and is supplying goods"
+msgid "vendor"
+msgstr ""
+
+#. "The terms 'Voucher' and 'Expense Voucher' are used interchangeably in gnucash. The 'Expense Voucher' is also a bit of a misnomer -- it's more like an 'Expense Report' in gnucash.  The phrase is meant to be a list of expenses incurred by an employee for which the company will reminburse them."
+msgid "voucher"
+msgstr ""
+
+#. "see debit"
+msgid "withdraw (in the reconcile dialog)"
+msgstr ""

commit 020934c3a45b25db3a97ca6fb84aa64e61994076
Author: Julien Bartels <tadelsucht at gmail.com>
Date:   Mon Oct 31 09:21:00 2022 +0100

    L10N:DE:Updating accounts from 0001 to 8000 DATEV-SKR04 2022-01-01
    
    type="new"

diff --git a/data/accounts/de_DE/acctchrt_skr04.gnucash-xea b/data/accounts/de_DE/acctchrt_skr04.gnucash-xea
index 17beccb93..286aea609 100644
--- a/data/accounts/de_DE/acctchrt_skr04.gnucash-xea
+++ b/data/accounts/de_DE/acctchrt_skr04.gnucash-xea
@@ -1,5 +1,5 @@
-<?xml version="1.0" encoding="utf-8" ?>
-<gnc-account-example 
+<?xml version="1.0" encoding="UTF-8"?>
+<gnc-account-example
   xmlns="http://www.gnucash.org/XML/"
   xmlns:act="http://www.gnucash.org/XML/act"
   xmlns:addr="http://www.gnucash.org/XML/addr"
@@ -12,6 +12,7 @@
   xmlns:cmdty="http://www.gnucash.org/XML/cmdty"
   xmlns:cust="http://www.gnucash.org/XML/cust"
   xmlns:employee="http://www.gnucash.org/XML/employee"
+  xmlns:entry="http://www.gnucash.org/XML/entry"
   xmlns:fs="http://www.gnucash.org/XML/fs"
   xmlns:gnc="http://www.gnucash.org/XML/gnc"
   xmlns:gnc-act="http://www.gnucash.org/XML/gnc-act"
@@ -29,32 +30,28 @@
   xmlns:trn="http://www.gnucash.org/XML/trn"
   xmlns:ts="http://www.gnucash.org/XML/ts"
   xmlns:tte="http://www.gnucash.org/XML/tte"
-  xmlns:entry="http://www.gnucash.org/XML/entry"
   xmlns:vendor="http://www.gnucash.org/XML/vendor">
 
-  <gnc-act:title>
-    Kontenrahmen SKR04
-  </gnc-act:title>
-  <gnc-act:short-description>
-    Standardkontenrahmen SKR04, Stand 2005
-  </gnc-act:short-description>
-  <gnc-act:long-description>
-    BETA-Version eines Kontenrahmes SKR04 fÃ¼r 2005.  Mehr Informationen unter https://wiki.gnucash.org/wiki/De/SKR04
-  </gnc-act:long-description>
+  <gnc-act:title>Kontenrahmen SKR04</gnc-act:title>
+  <gnc-act:short-description>Standardkontenrahmen SKR04, Abschlussgliederungsprinzip 2022</gnc-act:short-description>
+  <gnc-act:long-description>Version eines Kontenrahmes SKR04 fÃ¼r 2022.  Mehr Informationen unter https://wiki.gnucash.org/wiki/De/SKR04</gnc-act:long-description>
   <gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
-
   <gnc:account version="2.0.0">
     <act:name>Root Account</act:name>
-    <act:id type="new">1972cce2e2364f95b2b0bc014502661d</act:id>
+    <act:id type="new">b2b63ab7698d4e5f878566b0f37e875e</act:id>
     <act:type>ROOT</act:type>
-    <act:commodity-scu>0</act:commodity-scu>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>22. Konten zur statistischen Auswertung und internen Verrechnung</act:name>
-    <act:id type="new">3237729e885b61040c631531fb050e1c</act:id>
+    <act:id type="new">49af65bf8f3c4644964d729947be5a79</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -65,14 +62,14 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Aktiva</act:name>
-    <act:id type="new">5431c68bfabcf5fdbef88abedd861198</act:id>
+    <act:id type="new">8b812bf92e4745b5ba8ce130f9d29aeb</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -83,14 +80,14 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>A. AnlagevermÃ¶gen</act:name>
-    <act:id type="new">25554b48b5e81d8452521bacda7cc226</act:id>
+    <act:id type="new">c796f07e4b814abaa6234e903d3c48f7</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -104,32 +101,32 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">5431c68bfabcf5fdbef88abedd861198</act:parent>
+    <act:parent type="new">8b812bf92e4745b5ba8ce130f9d29aeb</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>I. Ausstehende Einlagen</act:name>
-    <act:id type="new">60a53513911abc31ce93dfddbc9c96c5</act:id>
+    <act:id type="new">684aa331006a40d8bb4911448bd75fbc</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:description>SKR04 2005: 0001-0089</act:description>
+    <act:description>SKR04 2022: 0001-0089</act:description>
     <act:slots>
       <slot>
         <slot:key>placeholder</slot:key>
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">25554b48b5e81d8452521bacda7cc226</act:parent>
+    <act:parent type="new">c796f07e4b814abaa6234e903d3c48f7</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>a) Kapitalgesellschaft</act:name>
-    <act:id type="new">cb112e9d5b6bf4ca0149302b9b35722b</act:id>
+    <act:id type="new">5eed6b55d38f493cb9f2a56541d7d61a</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -139,39 +136,14 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">60a53513911abc31ce93dfddbc9c96c5</act:parent>
-  </gnc:account>
-  <gnc:account version="2.0.0">
-    <act:name>Ausstehende Einlagen auf das gezeichnete Kapital, nicht eingefordert (Aktivausweis)</act:name>
-    <act:id type="new">c475e4f4b9e4d04fc01eaa9132ce8230</act:id>
-    <act:type>ASSET</act:type>
-    <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
-      <cmdty:id>EUR</cmdty:id>
-    </act:commodity>
-    <act:commodity-scu>100</act:commodity-scu>
-    <act:code>0001</act:code>
-    <act:description>oder 2910</act:description>
-    <act:parent type="new">cb112e9d5b6bf4ca0149302b9b35722b</act:parent>
-  </gnc:account>
-  <gnc:account version="2.0.0">
-    <act:name>Ausstehende Einlagen auf das gezeichnete Kapital, eingefordert (Aktivausweis)</act:name>
-    <act:id type="new">3b14113fb70353a4a1fe4abb007446c7</act:id>
-    <act:type>ASSET</act:type>
-    <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
-      <cmdty:id>EUR</cmdty:id>
-    </act:commodity>
-    <act:commodity-scu>100</act:commodity-scu>
-    <act:code>0040</act:code>
-    <act:parent type="new">cb112e9d5b6bf4ca0149302b9b35722b</act:parent>
+    <act:parent type="new">684aa331006a40d8bb4911448bd75fbc</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>b) Kommanditgesellschaft</act:name>
-    <act:id type="new">92e0c76cd1716d23684995969a1af341</act:id>
+    <act:id type="new">a5acafc6055344f495dc5ca29eb24b04</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -181,104 +153,92 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">60a53513911abc31ce93dfddbc9c96c5</act:parent>
+    <act:parent type="new">684aa331006a40d8bb4911448bd75fbc</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Ausstehende Einlagen auf das KomplementÃ¤r-Kapital, nicht eingefordert</act:name>
-    <act:id type="new">f6bbe9bcc8d0115316daf1de671e954a</act:id>
+    <act:id type="new">0dc3b95ad10e4e719702bbf9e0f96fc5</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0050</act:code>
-    <act:parent type="new">92e0c76cd1716d23684995969a1af341</act:parent>
+    <act:parent type="new">a5acafc6055344f495dc5ca29eb24b04</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Ausstehende Einlagen auf das KomplementÃ¤r-Kapital, eingefordert</act:name>
-    <act:id type="new">20cb6ac0522ef0dc92bb1cadaeca855c</act:id>
+    <act:id type="new">a7e38f413ac546f1aa2850d011ba4d2c</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0060</act:code>
-    <act:parent type="new">92e0c76cd1716d23684995969a1af341</act:parent>
+    <act:parent type="new">a5acafc6055344f495dc5ca29eb24b04</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Ausstehende Einlagen auf das Kommandit-Kapital, nicht eingefordert</act:name>
-    <act:id type="new">d5a9019b0a64680ad8ef1472551e355b</act:id>
+    <act:id type="new">8742df92a02a43ae86493fc36754f8f6</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0070</act:code>
-    <act:parent type="new">92e0c76cd1716d23684995969a1af341</act:parent>
+    <act:parent type="new">a5acafc6055344f495dc5ca29eb24b04</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Ausstehende Einlagen auf das Kommandit-Kapital, eingefordert</act:name>
-    <act:id type="new">73e454578f1f23eaf0d9a1c765c19258</act:id>
+    <act:id type="new">b526081f6bcd4d49acb11cc21c07b59c</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0080</act:code>
-    <act:parent type="new">92e0c76cd1716d23684995969a1af341</act:parent>
-  </gnc:account>
-  <gnc:account version="2.0.0">
-    <act:name>II. Ingangsetzung und Erweiterung des GeschÃ¤ftsbetriebes</act:name>
-    <act:id type="new">6ecb789e06f3feac57be62f87a44beba</act:id>
-    <act:type>ASSET</act:type>
-    <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
-      <cmdty:id>EUR</cmdty:id>
-    </act:commodity>
-    <act:commodity-scu>100</act:commodity-scu>
-    <act:description>SKR04 2005: 0095-0099</act:description>
-    <act:slots>
-      <slot>
-        <slot:key>placeholder</slot:key>
-        <slot:value type="string">true</slot:value>
-      </slot>
-    </act:slots>
-    <act:parent type="new">25554b48b5e81d8452521bacda7cc226</act:parent>
+    <act:parent type="new">a5acafc6055344f495dc5ca29eb24b04</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Ingangsetzungs- und Erweiterungsaufwand</act:name>
-    <act:id type="new">664bd49a2bbb9ed51a0d1325dd849a22</act:id>
+    <act:name>RÃ¼ckstÃ¤ndige fÃ¤llige Einzahlungen auf GeschÃ¤ftsanteile</act:name>
+    <act:id type="new">d6a2bf82ce4847b7b2b64088a88c6211</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>0095</act:code>
-    <act:parent type="new">6ecb789e06f3feac57be62f87a44beba</act:parent>
+    <act:code>0090</act:code>
+    <act:parent type="new">a5acafc6055344f495dc5ca29eb24b04</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Aufwendungen WÃ¤hrungsumstellung Euro</act:name>
-    <act:id type="new">a041dea0d2d980c708dd5cc8828218b6</act:id>
+    <act:name>II. Ingangsetzung und Erweiterung des GeschÃ¤ftsbetriebes</act:name>
+    <act:id type="new">17b4adb336cd4f909e24c900365521ab</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>0096</act:code>
-    <act:parent type="new">6ecb789e06f3feac57be62f87a44beba</act:parent>
+    <act:description>SKR04 2022: 0095-0099</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">c796f07e4b814abaa6234e903d3c48f7</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>III. Immaterielle VermÃ¶gensgegenstÃ¤nde</act:name>
-    <act:id type="new">3dbb5945983bc0de9d33b40bb21c53cb</act:id>
+    <act:id type="new">7d623db2889d432893f5eb393feb45fd</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -289,14 +249,14 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">25554b48b5e81d8452521bacda7cc226</act:parent>
+    <act:parent type="new">c796f07e4b814abaa6234e903d3c48f7</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>01. Konzessionen, gewerbliche Schutzrechte und Ã¤hnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:name>
-    <act:id type="new">accd83b772d8921a4fa697291ad04e2c</act:id>
+    <act:id type="new">30395fb1b2564bb795c48368b768caee</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -306,14 +266,14 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">3dbb5945983bc0de9d33b40bb21c53cb</act:parent>
+    <act:parent type="new">7d623db2889d432893f5eb393feb45fd</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Konzessionen und gewerbl.Schutzrechte</act:name>
-    <act:id type="new">05140533502d0be13e2a07b5b78f826d</act:id>
+    <act:name>Entgeltlich erworbene Konzessionen, gewerbliche Schutzrechte und Ã¤hnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:name>
+    <act:id type="new">a2a94f9c9e504e61b4f9036344b4662a</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -324,50 +284,50 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">accd83b772d8921a4fa697291ad04e2c</act:parent>
+    <act:parent type="new">30395fb1b2564bb795c48368b768caee</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Konzessionen</act:name>
-    <act:id type="new">5f40c7e06a47a5209944dda0481e34c3</act:id>
+    <act:id type="new">484bc314708b4cfa9691729801678402</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0110</act:code>
-    <act:parent type="new">05140533502d0be13e2a07b5b78f826d</act:parent>
+    <act:parent type="new">a2a94f9c9e504e61b4f9036344b4662a</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Gewerbliche Schutzrechte</act:name>
-    <act:id type="new">909859f1f05e2336191c221d543745e2</act:id>
+    <act:id type="new">60bd0373af54403188e7afbaf8305716</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0120</act:code>
-    <act:parent type="new">05140533502d0be13e2a07b5b78f826d</act:parent>
+    <act:parent type="new">a2a94f9c9e504e61b4f9036344b4662a</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Ã„hnliche Rechte und Werte</act:name>
-    <act:id type="new">56034fe0014c3c163d4b5882a3dafa65</act:id>
+    <act:id type="new">d52f4cd609ec4a48b877d9734306232b</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0130</act:code>
-    <act:parent type="new">05140533502d0be13e2a07b5b78f826d</act:parent>
+    <act:parent type="new">a2a94f9c9e504e61b4f9036344b4662a</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>EDV-Software</act:name>
-    <act:id type="new">7001151200f6b5a54a21a91a06cdb96c</act:id>
+    <act:id type="new">29338f0f47f94cf3afac14886f865196</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -378,67 +338,67 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">05140533502d0be13e2a07b5b78f826d</act:parent>
+    <act:parent type="new">a2a94f9c9e504e61b4f9036344b4662a</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Lizenzen an gewerblichen Schutzrechten und Ã¤hnlichen Rechten und Werten</act:name>
-    <act:id type="new">ef6e9613e169c517c93b3b8f23e89a80</act:id>
+    <act:id type="new">5295c7de066d4643b752a2ed7005665d</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0140</act:code>
-    <act:parent type="new">05140533502d0be13e2a07b5b78f826d</act:parent>
+    <act:parent type="new">a2a94f9c9e504e61b4f9036344b4662a</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>02. GeschÃ¤fts- oder Firmenwert</act:name>
-    <act:id type="new">0497673b94b5f5d818d646ab831a2cdb</act:id>
+    <act:name>03. GeschÃ¤fts- oder Firmenwert</act:name>
+    <act:id type="new">63ef7dd98c9a4d45a5a7bb2765c7ebd4</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:parent type="new">3dbb5945983bc0de9d33b40bb21c53cb</act:parent>
     <act:slots>
       <slot>
         <slot:key>placeholder</slot:key>
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
+    <act:parent type="new">7d623db2889d432893f5eb393feb45fd</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>GeschÃ¤fts- oder Firmenwert</act:name>
-    <act:id type="new">91054040eddcb54d26482c57be43d7f2</act:id>
+    <act:id type="new">7382727724f74b15933fa81eba4fb21b</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0150</act:code>
-    <act:parent type="new">0497673b94b5f5d818d646ab831a2cdb</act:parent>
+    <act:parent type="new">63ef7dd98c9a4d45a5a7bb2765c7ebd4</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Verschmelzungsmehrwert</act:name>
-    <act:id type="new">75caf73e754b2f8d8efbdae62eabf586</act:id>
+    <act:id type="new">3279a07c9b2045b8a431bd9f7cd1e268</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0160</act:code>
-    <act:parent type="new">0497673b94b5f5d818d646ab831a2cdb</act:parent>
+    <act:parent type="new">63ef7dd98c9a4d45a5a7bb2765c7ebd4</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>03. Geleistete Anzahlungen</act:name>
-    <act:id type="new">ea0f8625843879d059e4d62a6b8dcb5b</act:id>
+    <act:name>04. Geleistete Anzahlungen</act:name>
+    <act:id type="new">ffed435e596342078bd2f5390e0c913c</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -448,38 +408,127 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">3dbb5945983bc0de9d33b40bb21c53cb</act:parent>
+    <act:parent type="new">7d623db2889d432893f5eb393feb45fd</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Anzahlungen auf immaterielle VermÃ¶gensgegenstÃ¤nde</act:name>
-    <act:id type="new">3c7f20e161b7e26c67f82a117fd44ea5</act:id>
+    <act:id type="new">f16e1ab0ac3148b382eb8fe17c0407c3</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0170</act:code>
-    <act:parent type="new">ea0f8625843879d059e4d62a6b8dcb5b</act:parent>
+    <act:parent type="new">ffed435e596342078bd2f5390e0c913c</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Anzahlungen auf GeschÃ¤fts-, Firmenwert</act:name>
-    <act:id type="new">b91b5db8347e945b6b935f4c36789164</act:id>
+    <act:id type="new">c89a7ffa01684e66b8cbe9a71c6c529b</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0179</act:code>
-    <act:parent type="new">ea0f8625843879d059e4d62a6b8dcb5b</act:parent>
+    <act:parent type="new">ffed435e596342078bd2f5390e0c913c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>02. Selbst geschaffene immaterielle VermÃ¶gensgegenstÃ¤nde</act:name>
+    <act:id type="new">818dba1ce44c490eafa1ca7abf0f1572</act:id>
+    <act:type>ASSET</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:slots>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">7d623db2889d432893f5eb393feb45fd</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Selbst geschaffene immaterielle VermÃ¶gensgegenstÃ¤nde</act:name>
+    <act:id type="new">a062f3a6ed814fbbac6687f6d6ffaec5</act:id>
+    <act:type>ASSET</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>0143</act:code>
+    <act:parent type="new">818dba1ce44c490eafa1ca7abf0f1572</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>EDV-Software</act:name>
+    <act:id type="new">70c9453528d34a69b91c7603f9bf2be4</act:id>
+    <act:type>ASSET</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>0144</act:code>
+    <act:parent type="new">a062f3a6ed814fbbac6687f6d6ffaec5</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Lizenzen und FranchisevertrÃ¤ge</act:name>
+    <act:id type="new">07887b9e589a4d5d900c9f05bfcb2569</act:id>
+    <act:type>ASSET</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>0145</act:code>
+    <act:parent type="new">a062f3a6ed814fbbac6687f6d6ffaec5</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Konzessionen und gewerbliche Schutzrechte</act:name>
+    <act:id type="new">67738145ae844c8d8afff740f4f57cc9</act:id>
+    <act:type>ASSET</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>0146</act:code>
+    <act:parent type="new">a062f3a6ed814fbbac6687f6d6ffaec5</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Rezepte, Verfahren, Prototypen</act:name>
+    <act:id type="new">6020c2b3eaa444c6bf3fb240e1807d8f</act:id>
+    <act:type>ASSET</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>0147</act:code>
+    <act:parent type="new">a062f3a6ed814fbbac6687f6d6ffaec5</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Immaterielle VermÃ¶gensgegenstÃ¤nde in Entwicklung</act:name>
+    <act:id type="new">529c0cabcf6249c493a817c63ae80cdd</act:id>
+    <act:type>ASSET</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>0148</act:code>
+    <act:parent type="new">a062f3a6ed814fbbac6687f6d6ffaec5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>IV. Sachanlagen</act:name>
-    <act:id type="new">4240cda2d91992e2202a40b0bf36a8b2</act:id>
+    <act:id type="new">e6bded99314b485fbf8b3bed0d491df1</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -494,14 +543,14 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">25554b48b5e81d8452521bacda7cc226</act:parent>
+    <act:parent type="new">c796f07e4b814abaa6234e903d3c48f7</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>01. GrundstÃ¼cke, grundstÃ¼cksgleiche Rechte und Bauten einschlieÃŸlich der Bauten auf fremden GrundstÃ¼cken</act:name>
-    <act:id type="new">b69dc8686d2f1317404f9c7ed8642ec9</act:id>
+    <act:id type="new">3f78a72859bc4b75a23392f7e4aa4957</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
@@ -512,195 +561,207 @@
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-    <act:parent type="new">4240cda2d91992e2202a40b0bf36a8b2</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>GrundstÃ¼cke und grundstÃ¼cksgleiche Rechte ohne Bauten</act:name>
-    <act:id type="new">ac73b8fb60a236482d3932e1bc6f3509</act:id>
+    <act:id type="new">0693fa2b9a094441b3553977f5a45fd1</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:code>0210</act:code>
-    <act:parent type="new">b69dc8686d2f1317404f9c7ed8642ec9</act:parent>
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     <act:name>Unbebaute GrundstÃ¼cke</act:name>
-    <act:id type="new">6fae8a836e7464afea9450c0be61d9aa</act:id>
+    <act:id type="new">aaa16f9c9f5d4be9be30ff22086b577f</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0215</act:code>
-    <act:parent type="new">ac73b8fb60a236482d3932e1bc6f3509</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>GrundstÃ¼cksgleiche Rechte</act:name>
-    <act:id type="new">b602a7759c5eb17edb1b580fd70a0ac1</act:id>
+    <act:id type="new">2523516e41124d7c9363aba6a3de2099</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
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     <act:description>(Erbbaurecht, Dauerwohnrecht)</act:description>
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   <gnc:account version="2.0.0">
     <act:name>GrundstÃ¼cke mit Substanzverzehr</act:name>
-    <act:id type="new">9aaf3fe8760c7349e65692b1fba69673</act:id>
+    <act:id type="new">378dc65725ff47d6a95c5f3f913e4c98</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0225</act:code>
-    <act:parent type="new">ac73b8fb60a236482d3932e1bc6f3509</act:parent>
+    <act:parent type="new">0693fa2b9a094441b3553977f5a45fd1</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>GrundstÃ¼cksanteil des hÃ¤uslichen Arbeitszimmers</act:name>
+    <act:id type="new">e4a837e194d04a38a8e19b15a0e40e6d</act:id>
+    <act:type>ASSET</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>0229</act:code>
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   <gnc:account version="2.0.0">
     <act:name>Bauten auf eigenen GrundstÃ¼cken</act:name>
-    <act:id type="new">01755fea6af689c3d5e5e3d925bbdc79</act:id>
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     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0230</act:code>
-    <act:parent type="new">b69dc8686d2f1317404f9c7ed8642ec9</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>GrundstÃ¼ckswert bebauter GrundstÃ¼cke</act:name>
-    <act:id type="new">3d150977fb3b8df2c0b5f73882b859ee</act:id>
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     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0235</act:code>
-    <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
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     <act:name>GeschÃ¤ftsbauten</act:name>
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     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0240</act:code>
-    <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Fabrikbauten</act:name>
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     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0250</act:code>
-    <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Andere Bauten</act:name>
-    <act:id type="new">06ad48320797844f68704cf08a536511</act:id>
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     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0260</act:code>
-    <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
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     <act:name>Garagen</act:name>
-    <act:id type="new">c5cd3efad0595a7901a81142bf4260bb</act:id>
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     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0270</act:code>
-    <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>AuÃŸenanlagen fÃ¼r GeschÃ¤fts-, Fabrik- und andere Bauten</act:name>
-    <act:id type="new">db70fb9a17e594ba1879c851cb15baa1</act:id>
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     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0280</act:code>
-    <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
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     <act:name>Hof- und Wegebefestigungen</act:name>
-    <act:id type="new">524caa2f277114e323a58aaeecc86b60</act:id>
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     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0285</act:code>
-    <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Einrichtungen fÃ¼r GeschÃ¤fts-, Fabrik- und andere Bauten</act:name>
-    <act:id type="new">cd4f4df911b137ad0d45926d693b0bac</act:id>
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     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0290</act:code>
-    <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
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     <act:name>Wohnbauten</act:name>
-    <act:id type="new">f48445e107dc1620cd4fda6f6b144ad4</act:id>
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     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:code>0300</act:code>
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     <act:name>Garagen</act:name>
-    <act:id type="new">b79cdc16175c4c382aa6d6bf8e286098</act:id>
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     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:code>0305</act:code>
-    <act:parent type="new">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
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     <act:name>AuÃŸenanlagen</act:name>
-    <act:id type="new">5e0b123fbdd511d8a7aa1b3447698ca7</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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@@ -711,146 +772,158 @@
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-    <act:parent type="new">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
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     <act:name>Hof- und Wegebefestigungen</act:name>
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-      <cmdty:space>ISO4217</cmdty:space>
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     <act:code>0315</act:code>
-    <act:parent type="new">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
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     <act:name>Einrichtungen fÃ¼r Wohnbauten</act:name>
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     <act:commodity>
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     <act:code>0320</act:code>
-    <act:parent type="new">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
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+    <act:id type="new">abd5b04420b14433a59ef770aac31979</act:id>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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     <act:code>0330</act:code>
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     <act:code>0340</act:code>
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     <act:code>0370</act:code>
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+    <act:parent type="new">c871899826604685813bf577984fd44f</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Garagen</act:name>
-    <act:id type="new">bcdce387a1ef9697d7e0680b7dec019d</act:id>
+    <act:id type="new">5de84f98bbae4e898d8f6c213949761b</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0380</act:code>
-    <act:parent type="new">252f491c8729c4533228e2a479a35471</act:parent>
+    <act:parent type="new">c871899826604685813bf577984fd44f</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>AuÃŸenanlagen</act:name>
-    <act:id type="new">28cde874025fd497015fa6921316388d</act:id>
+    <act:id type="new">5da5a780845f4cb3ab3d217a3a98cc91</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0390</act:code>
-    <act:parent type="new">252f491c8729c4533228e2a479a35471</act:parent>
+    <act:parent type="new">c871899826604685813bf577984fd44f</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Hof- und Wegebefestigungen</act:name>
-    <act:id type="new">abb9c44ca6df3b5897d8b5fe4e612d64</act:id>
+    <act:id type="new">fadbfa680a5d46669f28c20bc9be5d51</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0395</act:code>
-    <act:parent type="new">252f491c8729c4533228e2a479a35471</act:parent>
+    <act:parent type="new">c871899826604685813bf577984fd44f</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Einrichtungen fÃ¼r GeschÃ¤fts-, Fabrik-, Wohn- und andere Bauten</act:name>
-    <act:id type="new">1dd0ec10e179ea8887347f268f7bd227</act:id>
+    <act:id type="new">b5867ab91eb541d4993968f862faed46</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0398</act:code>
-    <act:parent type="new">252f491c8729c4533228e2a479a35471</act:parent>
+    <act:parent type="new">c871899826604685813bf577984fd44f</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>02. Technische Anlagen und Maschinen</act:name>
-    <act:id type="new">02e735cb2ec806f8049cfce36bbb3f91</act:id>
+    <act:id type="new">535c5f38cec848cdbf3630d6cdac4aeb</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -865,62 +938,62 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">4240cda2d91992e2202a40b0bf36a8b2</act:parent>
+    <act:parent type="new">e6bded99314b485fbf8b3bed0d491df1</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Technische Anlagen</act:name>
-    <act:id type="new">a4f6a8fca7928d49843c9d5af889e7c8</act:id>
+    <act:id type="new">c00545fe22bb4bd18b4f0eda6a6183c0</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0420</act:code>
-    <act:parent type="new">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
+    <act:parent type="new">535c5f38cec848cdbf3630d6cdac4aeb</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Maschinen</act:name>
-    <act:id type="new">b1fcade25867e29bb74f0cff18ad4ce5</act:id>
+    <act:id type="new">ecb7def0010c4fe799d69b9485cd2dfc</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0440</act:code>
-    <act:parent type="new">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
+    <act:parent type="new">535c5f38cec848cdbf3630d6cdac4aeb</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Maschinengebundene Werkzeuge</act:name>
-    <act:id type="new">ea9841bf34aacffb4f9b107a79629b83</act:id>
+    <act:id type="new">9cfd4fc177644560965ef93b78df5999</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0460</act:code>
-    <act:parent type="new">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
+    <act:parent type="new">535c5f38cec848cdbf3630d6cdac4aeb</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Betriebsvorrichtungen</act:name>
-    <act:id type="new">7d71003b95289e770bc7222b1b9122c1</act:id>
+    <act:id type="new">9695c6c8c2db4fada34fed2757ebc1ec</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0470</act:code>
-    <act:parent type="new">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
+    <act:parent type="new">535c5f38cec848cdbf3630d6cdac4aeb</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>03. Andere Anlagen, Betriebs- und GeschÃ¤ftsausstattung</act:name>
-    <act:id type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:id>
+    <act:id type="new">28d429df37b347888310b0eb6a94aeac</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -931,26 +1004,26 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">4240cda2d91992e2202a40b0bf36a8b2</act:parent>
+    <act:parent type="new">e6bded99314b485fbf8b3bed0d491df1</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Andere Anlagen</act:name>
-    <act:id type="new">d284ae0034e7757ad06c520a66808e3d</act:id>
+    <act:id type="new">38b0449441b440c6b5191f0c10815840</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0510</act:code>
-    <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+    <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>PKW</act:name>
-    <act:id type="new">0ad924ce3bf6f81e3e304f93e793e5dc</act:id>
+    <act:id type="new">f3344b8cb1044d16aab021ec5f33862a</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -961,14 +1034,14 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+    <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>LKW</act:name>
-    <act:id type="new">2c7da3dbf0e3b1a2103bfba50f79bd89</act:id>
+    <act:id type="new">7445ad0e2a3249ed8ff2b10d4cb217cf</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -979,38 +1052,26 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+    <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Sonstige Transportmittel</act:name>
-    <act:id type="new">5cdbbb517430192f97ccb78f3ba3a9f1</act:id>
+    <act:id type="new">91c5e0ee04dd479098561aaede1a6555</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0560</act:code>
-    <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
-  </gnc:account>
-  <gnc:account version="2.0.0">
-    <act:name>Computer</act:name>
-    <act:id type="new">f2b4b11509c9041b878443d33542aa32</act:id>
-    <act:type>ASSET</act:type>
-    <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
-      <cmdty:id>EUR</cmdty:id>
-    </act:commodity>
-    <act:commodity-scu>100</act:commodity-scu>
-    <act:code>0610</act:code>
-    <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+    <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Werkzeuge</act:name>
-    <act:id type="new">90299e1a44cded6104cb1c6383882720</act:id>
+    <act:id type="new">d0fb04f1284b4a089f38847d42105601</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -1021,26 +1082,26 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+    <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Ladeneinrichtung</act:name>
-    <act:id type="new">918d686b640844fb4aaa2b28948266e8</act:id>
+    <act:id type="new">879a9bc03d8c415a98b20cad387a88c9</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0640</act:code>
-    <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+    <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>BÃ¼roeinrichtung</act:name>
-    <act:id type="new">0161187758b3306b3dd5a1ff2e0c5dd2</act:id>
+    <act:id type="new">828de3b1a69343f49deba9797becbb9f</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -1051,56 +1112,61 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+    <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>GerÃ¼st- und Schalungsmaterial</act:name>
-    <act:id type="new">1d43d3648adb3e29bf3ea028ef216328</act:id>
+    <act:id type="new">3036606584624de5908d26b441b0d329</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0660</act:code>
-    <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+    <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Geringwertige WirtschaftsgÃ¼ter bis 410â‚¬</act:name>
-    <act:id type="new">2d2b915bac65b4c05931f6ef00ba80e0</act:id>
+    <act:name>Geringwertige WirtschaftsgÃ¼ter</act:name>
+    <act:id type="new">281769c4633e42059b86c61066493113</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0670</act:code>
+    <act:description>bis 800 â‚¬ netto, bei mehrwertsteuerlichen Kleinunternehmen 952 â‚¬ brutto</act:description>
     <act:slots>
+      <slot>
+        <slot:key>notes</slot:key>
+        <slot:value type="string">https://web.archive.org/web/20220929190523/https://www.haufe.de/finance/jahresabschluss-bilanzierung/grenze-fuer-geringwertige-wirtschaftsgueter-auf-800-eur-erhoeht_188_411044.html ; https://web.archive.org/web/20220629161540/https://www.invoiz.de/gwg-sonderregelung-fuer-kleinunternehmer/</slot:value>
+      </slot>
       <slot>
         <slot:key>tax-related</slot:key>
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+    <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Einbauten in fremde GrundstÃ¼cke</act:name>
-    <act:id type="new">928890b540622a6f7cd2054be7bf90a7</act:id>
+    <act:id type="new">39f0961841d14d2fbac6a0933cd437f2</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0680</act:code>
-    <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+    <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Sonstige Betriebs- und GeschÃ¤ftsausstattung</act:name>
-    <act:id type="new">c2d1862f573ec66d66e8e84c31df4a50</act:id>
+    <act:id type="new">7afb9b109f994bfe97889de45fd39f8d</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -1111,240 +1177,372 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+    <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Betriebsausstattung</act:name>
+    <act:id type="new">7f22a86b12de476e9da4abf2e08a0f62</act:id>
+    <act:type>ASSET</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>0630</act:code>
+    <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>GeschÃ¤ftsausstattung</act:name>
+    <act:id type="new">356ba64e175f4e59be5141553dc29766</act:id>
+    <act:type>ASSET</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>0635</act:code>
+    <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>WirtschaftsgÃ¼ter (Sammelposten)</act:name>
+    <act:id type="new">8de82a59ab654118823fb0d00b0ff483</act:id>
+    <act:type>ASSET</act:type>
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+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>0815</act:code>
+    <act:parent type="new">5a8d9004850d46b6a79d667abf797138</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>03. Beteiligungen</act:name>
-    <act:id type="new">d55ac7e08716a24f25f1c8aee576869a</act:id>
+    <act:id type="new">03a3b0279598495e90fd0ebb56989cf0</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -1355,86 +1553,110 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
+    <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Beteiligung einer GmbH & Co.KG an einer KomplementÃ¤r GmbH</act:name>
-    <act:id type="new">af0a896cba87f41d4d1007d37147184d</act:id>
+    <act:id type="new">930d4c23f01c41bf8003e83a2f14054f</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0829</act:code>
-    <act:parent type="new">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+    <act:parent type="new">03a3b0279598495e90fd0ebb56989cf0</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Typisch stille Beteiligungen</act:name>
-    <act:id type="new">ee241561c9a36768c4e02e5bcb484cab</act:id>
+    <act:id type="new">be3895cda3754c6aa53ad087070b4b95</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0830</act:code>
-    <act:parent type="new">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+    <act:parent type="new">03a3b0279598495e90fd0ebb56989cf0</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Atypische stille Beteiligungen</act:name>
-    <act:id type="new">ef41480b428310b7a65210a53a8a2d71</act:id>
+    <act:id type="new">f59e38fe49a242699484ec323a975418</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0840</act:code>
-    <act:parent type="new">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+    <act:parent type="new">03a3b0279598495e90fd0ebb56989cf0</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Andere Beteiligungen an Kapitalgesellschaften</act:name>
-    <act:id type="new">65a722874c7a8610b370c2adac495731</act:id>
+    <act:id type="new">41eb94f268204b6fa59e9e5b029dc678</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0850</act:code>
-    <act:parent type="new">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+    <act:parent type="new">03a3b0279598495e90fd0ebb56989cf0</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Andere Beteiligungen an Personengesellschaften</act:name>
-    <act:id type="new">582ffd534ae5da409c554f80c92d9a36</act:id>
+    <act:id type="new">9fdc3d3877cf4aabb512bcf43f495c6b</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0860</act:code>
-    <act:parent type="new">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+    <act:parent type="new">03a3b0279598495e90fd0ebb56989cf0</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>04. Ausleihungen an Unternehmen, mit denen ein BeteiligungsverhÃ¤ltnis besteht </act:name>
-    <act:id type="new">47bf618149cbf341315efa956d70097f</act:id>
+    <act:name>04. Ausleihungen an Unternehmen, mit denen ein BeteiligungsverhÃ¤ltnis besteht</act:name>
+    <act:id type="new">f6384c79d53343539335aecf58717e0f</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0880</act:code>
-    <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
+    <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Ausleihungen an Unternehmen, mit denen ein BeteiligungsverhÃ¤ltnis besteht, Personengesellschaften</act:name>
+    <act:id type="new">d98791607b574007bfe72b270592c680</act:id>
+    <act:type>ASSET</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>0883</act:code>
+    <act:parent type="new">f6384c79d53343539335aecf58717e0f</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Ausleihungen an Unternehmen, mit denen ein BeteiligungsverhÃ¤ltnis besteht, Kapitalgesellschaften</act:name>
+    <act:id type="new">40a40a4419434dafa85bf934af3bc3ab</act:id>
+    <act:type>ASSET</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>0885</act:code>
+    <act:parent type="new">f6384c79d53343539335aecf58717e0f</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>05. Wertpapiere des AnlagevermÃ¶gens</act:name>
-    <act:id type="new">6d26d5667745dcf65881a6b5228f9028</act:id>
+    <act:id type="new">05c61224ae49434786f4f9c797dbca05</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -1445,38 +1667,38 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
+    <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Wertpapiere mit GewinnbeiligungsansprÃ¼chen</act:name>
-    <act:id type="new">def87340d1ce092272e311e2e8879605</act:id>
+    <act:id type="new">3ff47bf943c44499b6c35a6ca697a7f4</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0910</act:code>
-    <act:parent type="new">6d26d5667745dcf65881a6b5228f9028</act:parent>
+    <act:parent type="new">05c61224ae49434786f4f9c797dbca05</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Festverzinsliche Wertpapiere</act:name>
-    <act:id type="new">78982f7e0894e7b8e8526c60fdc60395</act:id>
+    <act:id type="new">2956bdf2f92a463a8497b8e16182b972</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0920</act:code>
-    <act:parent type="new">6d26d5667745dcf65881a6b5228f9028</act:parent>
+    <act:parent type="new">05c61224ae49434786f4f9c797dbca05</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>06. Sonstige Ausleihungen</act:name>
-    <act:id type="new">2d8abf820f1272ea8674b7bd9df2b23e</act:id>
+    <act:id type="new">703097da2ad54004aeae0beb7c62f185</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -1487,110 +1709,158 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
+    <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Darlehen</act:name>
-    <act:id type="new">16402cf2658129ae5c1dd60f57d3cb9b</act:id>
+    <act:id type="new">9c0ba5256f004a969471692b927f63cf</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0940</act:code>
-    <act:parent type="new">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
+    <act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Ausleihungen an Gesellschafter</act:name>
-    <act:id type="new">e96d2da117751f02f82fb8c2008607aa</act:id>
+    <act:id type="new">1d7d5e1f296d47b5a5c22ed084e4b02a</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0960</act:code>
-    <act:parent type="new">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
+    <act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Ausleihungen an nahe stehende Personen</act:name>
-    <act:id type="new">6a0430051bb70dd6919ea708a2ab8509</act:id>
+    <act:id type="new">862ff1edb9ba44759bb357ff26d73303</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0970</act:code>
-    <act:parent type="new">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
+    <act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Ausleihungen an GmbH-Gesellschafter</act:name>
+    <act:id type="new">9f7c9660632b4b99b6e36c578a4ddb03</act:id>
+    <act:type>ASSET</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>0961</act:code>
+    <act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Ausleihungen an persÃ¶nlich haftende Gesellschafter</act:name>
+    <act:id type="new">b8b5742688324a4bb51bd3609231fe34</act:id>
+    <act:type>ASSET</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>0962</act:code>
+    <act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Ausleihungen an Kommanditisten</act:name>
+    <act:id type="new">7bf2ef31220b41c696972180a471ed60</act:id>
+    <act:type>ASSET</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>0963</act:code>
+    <act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Ausleihungen an stille Gesellschafter</act:name>
+    <act:id type="new">39dabfd50f8a4109ab8e76c997298b38</act:id>
+    <act:type>ASSET</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>0964</act:code>
+    <act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>07. Genossenschaftsanteile zum langfristigen Verbleib</act:name>
-    <act:id type="new">1b3c4110e93411ebbceaa2e4a6f89ea4</act:id>
+    <act:id type="new">3f40770bbee14d6ea56f978f6e14c28e</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0980</act:code>
-    <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
+    <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>08. RÃ¼ckdeckungsansprÃ¼che aus Lebensversicherungen zum langfristigen Verbleib</act:name>
-    <act:id type="new">90d8a02427219e5b4e373d3240d96572</act:id>
+    <act:id type="new">049c9012c10148b7940e13a2ad6c8f2f</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>0990</act:code>
-    <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
+    <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>B. UmlaufvermÃ¶gen</act:name>
-    <act:id type="new">3be1aa86d6868b006741b9af6777cf5f</act:id>
+    <act:id type="new">5e2ef4a6c24048f591561318fc1cfd61</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:description>SKR04 2005:1000-1999</act:description>
+    <act:description>SKR04 2022:1000-1999</act:description>
     <act:slots>
       <slot>
         <slot:key>placeholder</slot:key>
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">5431c68bfabcf5fdbef88abedd861198</act:parent>
+    <act:parent type="new">8b812bf92e4745b5ba8ce130f9d29aeb</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>I. VorrÃ¤te</act:name>
-    <act:id type="new">693674f6bcdd8dfbc525267340f4771b</act:id>
+    <act:id type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:description>SKR04 2005: 1000-1199</act:description>
+    <act:description>SKR04 2022: 1000-1199</act:description>
     <act:slots>
       <slot>
         <slot:key>placeholder</slot:key>
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">3be1aa86d6868b006741b9af6777cf5f</act:parent>
+    <act:parent type="new">5e2ef4a6c24048f591561318fc1cfd61</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>01. Roh-, Hilfs- und Betriebsstoffe (Bestand)</act:name>
-    <act:id type="new">b28794b79472ab280d51164c964332ca</act:id>
+    <act:id type="new">5b303da3f1724e85913d777dfee9f258</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -1601,14 +1871,14 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
+    <act:parent type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>02. Unfertige Erzeugnisse, unfertige Leistungen (Bestand)</act:name>
-    <act:id type="new">e79214338437068dfebeff5025bb49db</act:id>
+    <act:id type="new">48e0ad4d5e54478197c5e66ae2a00f92</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -1619,62 +1889,62 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
+    <act:parent type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Unfertige Erzeugnisse</act:name>
-    <act:id type="new">b720c2af29896886e2e734a0a9a2dfbb</act:id>
+    <act:id type="new">1b3537caac414812ae7d14e76e80af98</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1050</act:code>
-    <act:parent type="new">e79214338437068dfebeff5025bb49db</act:parent>
+    <act:parent type="new">48e0ad4d5e54478197c5e66ae2a00f92</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Unfertige Leistungen</act:name>
-    <act:id type="new">5513ef399d25ee0d4555ba13a66eca6b</act:id>
+    <act:id type="new">a88a511564b440caac84df4e642183c2</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1080</act:code>
-    <act:parent type="new">e79214338437068dfebeff5025bb49db</act:parent>
+    <act:parent type="new">48e0ad4d5e54478197c5e66ae2a00f92</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>In AusfÃ¼hrung befindl. BauauftrÃ¤ge</act:name>
-    <act:id type="new">d125ce4ce35f853aa5425940706a91aa</act:id>
+    <act:id type="new">f439077fa9dd41ac8dedd518321ffcc3</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1090</act:code>
-    <act:parent type="new">e79214338437068dfebeff5025bb49db</act:parent>
+    <act:parent type="new">48e0ad4d5e54478197c5e66ae2a00f92</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>In Arbeit befindliche AuftrÃ¤ge</act:name>
-    <act:id type="new">855963aac95900a4ac850d5b1b1734cf</act:id>
+    <act:id type="new">525e5e55ba9c4efaa2fc55c6b1edf88f</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1095</act:code>
-    <act:parent type="new">e79214338437068dfebeff5025bb49db</act:parent>
+    <act:parent type="new">48e0ad4d5e54478197c5e66ae2a00f92</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>03. Fertige Erzeugnisse und Waren (Bestand)</act:name>
-    <act:id type="new">f8a1595720a430d2d890c735ec280801</act:id>
+    <act:id type="new">bd0ea639f4b74381902d835e30225298</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -1685,38 +1955,38 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
+    <act:parent type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Fertige Erzeugnisse (Bestand)</act:name>
-    <act:id type="new">79605c61028b9d81fe5b84c82f712493</act:id>
+    <act:id type="new">f32735d0dd614d1ab55f0fa4e440d63f</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1110</act:code>
-    <act:parent type="new">f8a1595720a430d2d890c735ec280801</act:parent>
+    <act:parent type="new">bd0ea639f4b74381902d835e30225298</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Waren (Bestand)</act:name>
-    <act:id type="new">e1960c5433e5eb58cbd136d8c3d2fa0a</act:id>
+    <act:id type="new">0af3d5331d9c439f96f472f5151cdc28</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1140</act:code>
-    <act:parent type="new">f8a1595720a430d2d890c735ec280801</act:parent>
+    <act:parent type="new">bd0ea639f4b74381902d835e30225298</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>04. Geleistete Anzahlungen auf VorrÃ¤te</act:name>
-    <act:id type="new">4b94caba6927babf0af628999af0e00d</act:id>
+    <act:id type="new">3cb6bf0d0d8d45b39f76def953b3cfe2</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -1727,14 +1997,14 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
+    <act:parent type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Geleistete Anzahlungen 7% Vorsteuer</act:name>
-    <act:id type="new">5d955f1dbd49acc2b766b9b4d5d08d52</act:id>
+    <act:id type="new">d29e00d7a7594301b2a83b3298355809</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -1745,14 +2015,14 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">4b94caba6927babf0af628999af0e00d</act:parent>
+    <act:parent type="new">3cb6bf0d0d8d45b39f76def953b3cfe2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Geleistete Anzahlungen 16% Vorsteuer</act:name>
-    <act:id type="new">32b51fff8b5b5b4cd5c4f43031e91635</act:id>
+    <act:id type="new">e300d15de8654a5595d589cc999c940a</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -1763,81 +2033,75 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">4b94caba6927babf0af628999af0e00d</act:parent>
+    <act:parent type="new">3cb6bf0d0d8d45b39f76def953b3cfe2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>05. Erhaltene Anzahlungen auf Bestellungen</act:name>
-    <act:id type="new">c4ecd4b8292df74335546eda34e7e375</act:id>
+    <act:name>Geleistete Anzahlungen 5% Vorsteuer</act:name>
+    <act:id type="new">be8971f6371241f0b9d4a07f2dfba7a5</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1190</act:code>
-    <act:description>(von VorrÃ¤ten offen abgesetzt)</act:description>
-    <act:slots>
-      <slot>
-        <slot:key>placeholder</slot:key>
-        <slot:value type="string">true</slot:value>
-      </slot>
-    </act:slots>
-    <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
+    <act:code>1182</act:code>
+    <act:parent type="new">3cb6bf0d0d8d45b39f76def953b3cfe2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Erhaltene Anzahlungen 7% MWSt</act:name>
-    <act:id type="new">85f1ba087dc40a0cae79d64969c1424f</act:id>
+    <act:name>Geleistete Anzahlungen 19% Vorsteuer</act:name>
+    <act:id type="new">08fff24846a14f54a4781ad2f95f2910</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1191</act:code>
-    <act:slots>
-      <slot>
-        <slot:key>tax-related</slot:key>
-        <slot:value type="integer">1</slot:value>
-      </slot>
-    </act:slots>
-    <act:parent type="new">c4ecd4b8292df74335546eda34e7e375</act:parent>
+    <act:code>1186</act:code>
+    <act:parent type="new">3cb6bf0d0d8d45b39f76def953b3cfe2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Erhaltene Anzahlungen 16% MWSt</act:name>
-    <act:id type="new">52862a56692726129c73604f7c12d9af</act:id>
+    <act:name>05. Erhaltene Anzahlungen auf Bestellungen</act:name>
+    <act:id type="new">aad60618c32844068d1e3996c1148fef</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1194</act:code>
-    <act:parent type="new">c4ecd4b8292df74335546eda34e7e375</act:parent>
+    <act:code>1190</act:code>
+    <act:description>(von VorrÃ¤ten offen abgesetzt)</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>II. Forderungen und sonstige VermÃ¶gensgegenstÃ¤nde</act:name>
-    <act:id type="new">045196223f1e151347db1f23d28b3dc5</act:id>
+    <act:id type="new">f24561b239234a55b226904fd16991ab</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:description>SKR04 2005: 1200-1299</act:description>
+    <act:description>SKR04 2022: 1200-1299</act:description>
     <act:slots>
       <slot>
         <slot:key>placeholder</slot:key>
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">3be1aa86d6868b006741b9af6777cf5f</act:parent>
+    <act:parent type="new">5e2ef4a6c24048f591561318fc1cfd61</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>01. Forderungen aus Lieferungen und Leistungen</act:name>
-    <act:id type="new">3db9920658f7630cee64902f9698ebb3</act:id>
+    <act:id type="new">404597d9239d4c24937a3b325acdba13</act:id>
     <act:type>RECEIVABLE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -1849,14 +2113,14 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">045196223f1e151347db1f23d28b3dc5</act:parent>
+    <act:parent type="new">f24561b239234a55b226904fd16991ab</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungen aus Lieferungen und Leistungen ohne Kontokorrent</act:name>
-    <act:id type="new">76c54d31f188167d8a031d96045283fd</act:id>
+    <act:id type="new">d229950b9a28430e867899945599778d</act:id>
     <act:type>RECEIVABLE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -1868,82 +2132,93 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">3db9920658f7630cee64902f9698ebb3</act:parent>
+    <act:parent type="new">404597d9239d4c24937a3b325acdba13</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungen aus L+L allgem. Steuersatz oder eines Kleinunternehmers</act:name>
-    <act:id type="new">6cefdcc3737a94cc580149e2d2cd97b9</act:id>
+    <act:id type="new">a837ebd193e94b4dae1390d470a29c70</act:id>
     <act:type>RECEIVABLE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1215</act:code>
-    <act:description>(EÃœR)</act:description>
-    <act:parent type="new">76c54d31f188167d8a031d96045283fd</act:parent>
+    <act:description>Forderungen aus Lieferungen und
+Leistungen zum allgemeinen Umsatzsteuersatz
+oder eines Kleinunternehmers
+(EÃœR)</act:description>
+    <act:parent type="new">d229950b9a28430e867899945599778d</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungen aus L+L ermÃ¤ÃŸigt. Steuersatz</act:name>
-    <act:id type="new">d060a1de8e5ca6ea1b954c42e8396755</act:id>
+    <act:id type="new">b27cd166c8b34151b6121958d6b18d3c</act:id>
     <act:type>RECEIVABLE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1216</act:code>
+    <act:description>Forderungen aus Lieferungen und
+Leistungen zum ermÃ¤ÃŸigten Umsatzsteuersatz
+(EÃœR)</act:description>
     <act:slots>
       <slot>
         <slot:key>tax-related</slot:key>
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">76c54d31f188167d8a031d96045283fd</act:parent>
+    <act:parent type="new">d229950b9a28430e867899945599778d</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderg. aus steuerfreien oder nicht steuerbaren steuerbaren L+L</act:name>
-    <act:id type="new">ab6ca9e6320b202c3fc84c367edfc366</act:id>
+    <act:id type="new">a11cf0bf43ef4921b4eb949a11a3f92a</act:id>
     <act:type>RECEIVABLE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1217</act:code>
-    <act:parent type="new">76c54d31f188167d8a031d96045283fd</act:parent>
+    <act:description>Forderungen aus steuerfreien oder
+nicht steuerbaren Lieferungen und
+Leistungen (EÃœR)</act:description>
+    <act:parent type="new">d229950b9a28430e867899945599778d</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungen aus L+L gemÃ¤ÃŸ Â§24 UStG</act:name>
-    <act:id type="new">7dc3830ac363a526ef101cf09a77b6ee</act:id>
+    <act:id type="new">2ac74ac29c654fd79932dfc7e6e0de0f</act:id>
     <act:type>RECEIVABLE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1218</act:code>
-    <act:description>Land- & forstwirtsch. Durchsschnitt</act:description>
-    <act:parent type="new">76c54d31f188167d8a031d96045283fd</act:parent>
+    <act:description>Forderungen aus Lieferungen und
+Leistungen nach DurchschnittssÃ¤tzen
+nach Â§ 24 UStG (EÃœR) - Land- & forstwirtsch. Durchsschnitt</act:description>
+    <act:parent type="new">d229950b9a28430e867899945599778d</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Gegenkonto 1215 - 1218 bei Aufteilung der Forderungen nach SteuersÃ¤tzen (EÃœR)</act:name>
-    <act:id type="new">ad25157eba24299560894cb650a9a5b9</act:id>
+    <act:id type="new">be81622201e843d5ad1ec5d7370117a0</act:id>
     <act:type>RECEIVABLE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1219</act:code>
-    <act:parent type="new">76c54d31f188167d8a031d96045283fd</act:parent>
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+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1300</act:code>
-    <act:description>SKR04 2005: 1300-1499</act:description>
+    <act:description>SKR04 2022: 1300-1499</act:description>
     <act:slots>
       <slot>
         <slot:key>placeholder</slot:key>
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">045196223f1e151347db1f23d28b3dc5</act:parent>
+    <act:parent type="new">f24561b239234a55b226904fd16991ab</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Sonstige VermÃ¶gensgegenstÃ¤nde</act:name>
-    <act:id type="new">f2230fd32d3c2c855c17f661481cb039</act:id>
+    <act:id type="new">3f0bab0effee43d7a91e7179c4f33939</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
+    <act:code>1300</act:code>
     <act:slots>
       <slot>
         <slot:key>placeholder</slot:key>
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Sonstige VermÃ¶gensgegenstÃ¤nde (b.1 J)</act:name>
-    <act:id type="new">19168926a04465ea251504e3d6345ab6</act:id>
+    <act:id type="new">8803371a96484ffca0089ac8ad9571ad</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1301</act:code>
-    <act:parent type="new">f2230fd32d3c2c855c17f661481cb039</act:parent>
+    <act:parent type="new">3f0bab0effee43d7a91e7179c4f33939</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Sonstige VermÃ¶gensgegenstÃ¤nde (g.1 J)</act:name>
-    <act:id type="new">7836fe2de97b4f62bfbb06b2c8be6ac9</act:id>
+    <act:id type="new">415ee58aec8e4d8899a6166877f814c2</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1305</act:code>
-    <act:parent type="new">f2230fd32d3c2c855c17f661481cb039</act:parent>
+    <act:parent type="new">3f0bab0effee43d7a91e7179c4f33939</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungen gegen Vorstandsmitglieder und GeschÃ¤ftsfÃ¼hrer</act:name>
-    <act:id type="new">f389699a21fa73f290aab9183d2f5c65</act:id>
+    <act:id type="new">2f3adabd59f14f6aafd8aa9cee78e6e3</act:id>
     <act:type>RECEIVABLE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -2598,38 +2897,38 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungen gg. GeschÃ¤ftsf.(b.1J)</act:name>
-    <act:id type="new">fd6ed5e511300dd4649b82d908c45c1c</act:id>
+    <act:id type="new">a7251d0ef7ad4786aa442d573831c71c</act:id>
     <act:type>RECEIVABLE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1311</act:code>
-    <act:parent type="new">f389699a21fa73f290aab9183d2f5c65</act:parent>
+    <act:parent type="new">2f3adabd59f14f6aafd8aa9cee78e6e3</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungen gg. GeschÃ¤ftsf.(g.1J)</act:name>
-    <act:id type="new">cf8fec4e205c4679dedc5b017ad10308</act:id>
+    <act:id type="new">14de0badbc53438aad95632b025f6efe</act:id>
     <act:type>RECEIVABLE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1315</act:code>
-    <act:parent type="new">f389699a21fa73f290aab9183d2f5c65</act:parent>
+    <act:parent type="new">2f3adabd59f14f6aafd8aa9cee78e6e3</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungen gegen Aufsichtsrats- und Beirats-Mitglieder</act:name>
-    <act:id type="new">8fa4caf4bfbf52ca8f41c6d3856d7ab3</act:id>
+    <act:id type="new">532faca91d4e41468d010e0a395d31aa</act:id>
     <act:type>RECEIVABLE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -2640,38 +2939,38 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungen gg. Aufsichtsratsm. (b.1 J)</act:name>
-    <act:id type="new">6046d3a0953c4bcafeffa562972afb3f</act:id>
+    <act:id type="new">4d1ae9c66b434e9ea30cba11b7649ac8</act:id>
     <act:type>RECEIVABLE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1321</act:code>
-    <act:parent type="new">8fa4caf4bfbf52ca8f41c6d3856d7ab3</act:parent>
+    <act:parent type="new">532faca91d4e41468d010e0a395d31aa</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungen gg. Aufsichtsratsm. (g.1 J)</act:name>
-    <act:id type="new">230923a406e6ed245809b01e01236260</act:id>
+    <act:id type="new">51ae0a60cb1c44ed9ec0494dc1369d42</act:id>
     <act:type>RECEIVABLE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1325</act:code>
-    <act:parent type="new">8fa4caf4bfbf52ca8f41c6d3856d7ab3</act:parent>
+    <act:parent type="new">532faca91d4e41468d010e0a395d31aa</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungen gegen Gesellschafter</act:name>
-    <act:id type="new">f68f9fd560ad2d91a8c7e8b74423d676</act:id>
+    <act:id type="new">43a197994285489493affd43324c4ce8</act:id>
     <act:type>RECEIVABLE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -2682,38 +2981,38 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungen gg. Gesellschafter (b.1J)</act:name>
-    <act:id type="new">d48f1bbe9d77a812520b79aa5e1475bf</act:id>
+    <act:id type="new">2da80c8ca4884e56a381c98d37c2efda</act:id>
     <act:type>RECEIVABLE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1331</act:code>
-    <act:parent type="new">f68f9fd560ad2d91a8c7e8b74423d676</act:parent>
+    <act:parent type="new">43a197994285489493affd43324c4ce8</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungen gg. Gesellschafter (g.1J)</act:name>
-    <act:id type="new">86ce422efda3992e920607271933520c</act:id>
+    <act:id type="new">7cdecf0942af4fbe84e9fd9519db781b</act:id>
     <act:type>RECEIVABLE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1335</act:code>
-    <act:parent type="new">f68f9fd560ad2d91a8c7e8b74423d676</act:parent>
+    <act:parent type="new">43a197994285489493affd43324c4ce8</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung</act:name>
-    <act:id type="new">4517b3561a7ff696c0662a257ed40cdd</act:id>
+    <act:id type="new">52f2a2234e5543ed9fc6b598359a3d9f</act:id>
     <act:type>RECEIVABLE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -2724,38 +3023,38 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungen gegen Personal (bis 1Jahr)</act:name>
-    <act:id type="new">5e6b56d8bc5622c3ce68115d8c3cef02</act:id>
+    <act:id type="new">6a8e79f925ed4164b88cee068699973f</act:id>
     <act:type>RECEIVABLE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1341</act:code>
-    <act:parent type="new">4517b3561a7ff696c0662a257ed40cdd</act:parent>
+    <act:parent type="new">52f2a2234e5543ed9fc6b598359a3d9f</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungen gegen Personal (g. 1Jahr)</act:name>
-    <act:id type="new">a27c13b57de63e57699efbe6b26e6bce</act:id>
+    <act:id type="new">734a11359e574ab08bcd2cddcf16860c</act:id>
     <act:type>RECEIVABLE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1345</act:code>
-    <act:parent type="new">4517b3561a7ff696c0662a257ed40cdd</act:parent>
+    <act:parent type="new">52f2a2234e5543ed9fc6b598359a3d9f</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Kautionen</act:name>
-    <act:id type="new">005490e5dacec562c61d25b5982fa468</act:id>
+    <act:id type="new">b2dc4269854e48f9b3c6f8a63d3545e0</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -2767,38 +3066,38 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Kautionen (bis 1 J)</act:name>
-    <act:id type="new">ec5394649daa197d84c63bf0c679f60f</act:id>
+    <act:id type="new">e43475276195487bb18d3c738de3dbb2</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1351</act:code>
-    <act:parent type="new">005490e5dacec562c61d25b5982fa468</act:parent>
+    <act:parent type="new">b2dc4269854e48f9b3c6f8a63d3545e0</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Kautionen (g. 1 J)</act:name>
-    <act:id type="new">e3eba6fd425634e67fce99c5f937117f</act:id>
+    <act:id type="new">009ca3a6066b41cb8c479f28884d383d</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1355</act:code>
-    <act:parent type="new">005490e5dacec562c61d25b5982fa468</act:parent>
+    <act:parent type="new">b2dc4269854e48f9b3c6f8a63d3545e0</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Darlehen</act:name>
-    <act:id type="new">40b59ac6ac6fe62624a6b9c5316b9ee5</act:id>
+    <act:id type="new">a2b23be80140416fadb60280eba69db3</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -2810,38 +3109,38 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Darlehen bis 1 Jahr</act:name>
-    <act:id type="new">28f00b3d498c579b85dbb17cbb00ce9f</act:id>
+    <act:id type="new">c0728f4bae5a4960816f520e596bacdd</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1361</act:code>
-    <act:parent type="new">40b59ac6ac6fe62624a6b9c5316b9ee5</act:parent>
+    <act:parent type="new">a2b23be80140416fadb60280eba69db3</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Darlehen g. 1 Jahr</act:name>
-    <act:id type="new">bae54651279fe86c4a6304e29160133e</act:id>
+    <act:id type="new">4d57d18a826e4d0bb294175132b64f08</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1365</act:code>
-    <act:parent type="new">40b59ac6ac6fe62624a6b9c5316b9ee5</act:parent>
+    <act:parent type="new">a2b23be80140416fadb60280eba69db3</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Durchlaufende Posten</act:name>
-    <act:id type="new">36d6cf6d83f677d8d421d6a0a4d42c70</act:id>
+    <act:id type="new">a3dc003ff5c04f30bcd2061165e7ca8d</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -2852,3257 +3151,3084 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Fremdgeld</act:name>
-    <act:id type="new">0ceae36c8648177ff9e582023ad3543a</act:id>
+    <act:id type="new">ec931bbbd1154a69a21d78510363ee87</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>1374</act:code>
-    <act:parent type="new">36d6cf6d83f677d8d421d6a0a4d42c70</act:parent>
+    <act:parent type="new">a3dc003ff5c04f30bcd2061165e7ca8d</act:parent>
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   <gnc:account version="2.0.0">
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-      <cmdty:space>ISO4217</cmdty:space>
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-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:id type="new">97c89eba49fa0e1419ca3753a66d260e</act:id>
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-    <act:id type="new">eb6e059c85e0833a7715864b3ad75343</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>1409</act:code>
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-    <act:id type="new">186a44919607662c803018c7279ce2ff</act:id>
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     <act:type>ASSET</act:type>
     <act:commodity>
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-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>1411</act:code>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>1412</act:code>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>1415</act:code>
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-    <act:id type="new">0133b7561109570d12f556f7876592d3</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>1416</act:code>
-    <act:parent type="new">186a44919607662c803018c7279ce2ff</act:parent>
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-    <act:id type="new">0a2ec441e8cb70acb3c6c4fa9c5bf170</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>1417</act:code>
-    <act:parent type="new">186a44919607662c803018c7279ce2ff</act:parent>
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-    <act:id type="new">fa7eaf95d7cbf4b2e8f7e0e6dc4e43e9</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>1418</act:code>
-    <act:parent type="new">186a44919607662c803018c7279ce2ff</act:parent>
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-    <act:id type="new">f1c5609562d1017f8ebbf959673ad4a6</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>1431</act:code>
-    <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
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-    <act:id type="new">475e765524da9aaea344273e9012e1c7</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
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-    <act:name>Bezahlte Einfuhrumsatzsteuer</act:name>
-    <act:id type="new">5a174b5b3fd0e62418911ad4be3a8366</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1433</act:code>
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-    <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
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-    <act:name>Umsatzsteuerforderungen</act:name>
-    <act:id type="new">2edc2d5252d406f4753b00cd1261acc7</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1420</act:code>
-    <act:description>gegen das Finanzamt</act:description>
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-    <act:id type="new">cb6f2c3c4cded0e846ba9773e56bc5ab</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1421</act:code>
-    <act:parent type="new">2edc2d5252d406f4753b00cd1261acc7</act:parent>
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-    <act:name>USt-Forderungen Vorjahr</act:name>
-    <act:id type="new">55aae31fd11e0993c90c14c112a015fa</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>1422</act:code>
-    <act:parent type="new">2edc2d5252d406f4753b00cd1261acc7</act:parent>
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-    <act:id type="new">adf233217e287d4a1e0e7a937b683f80</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>1425</act:code>
-    <act:parent type="new">2edc2d5252d406f4753b00cd1261acc7</act:parent>
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-    <act:id type="new">18b3c891a597a9bde8882ca184e7437b</act:id>
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     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>1427</act:code>
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   <gnc:account version="2.0.0">
-    <act:name>Vorsteuer im Folgejahr abziehbar</act:name>
-    <act:id type="new">37635437b21e8880cc9f085b162a3169</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1434</act:code>
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-    <act:id type="new">f48e74b081c647e4b1c9b22ab0e70233</act:id>
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     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1435</act:code>
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-    <act:name>Steuererstattungsanspruch gegenÃ¼ber anderen EG-LÃ¤ndern</act:name>
-    <act:id type="new">6fcf71a63a942464cd778ada4a47f9fd</act:id>
+    <act:name>Restlaufzeit grÃ¶ÃŸer 1 Jahr</act:name>
+    <act:id type="new">e8b6956f248744f78e235fd262915c9a</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1440</act:code>
-    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+    <act:code>1329</act:code>
+    <act:description>Forderungen gegen Kommanditisten und atypisch stille Gesellschafter</act:description>
+    <act:parent type="new">0cac05e8010c465c811631637c9ffecf</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>KÃ¶rperschaftsteuerrÃ¼ckforderungen</act:name>
-    <act:id type="new">2bd8a909e6bfa964829994cfd3d05019</act:id>
+    <act:name>Forderungen gegen typisch stille Gesellschafter</act:name>
+    <act:id type="new">de1d6f7aacdc4e90a80837e75835e277</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1450</act:code>
-    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+    <act:code>1337</act:code>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Forderungen an das Finanzamt aus abgefÃ¼hrtem Bauabzugsbetrag</act:name>
-    <act:id type="new">fb32a483713b36e0b908b4b124003319</act:id>
+    <act:name>Restlaufzeit bis 1 Jahr</act:name>
+    <act:id type="new">fae18e99c49e4593b505e8e53e7953d6</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1456</act:code>
-    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+    <act:code>1338</act:code>
+    <act:description>Forderungen gegen typisch stille
+Gesellschafter</act:description>
+    <act:parent type="new">de1d6f7aacdc4e90a80837e75835e277</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Geldtransit</act:name>
-    <act:id type="new">4b20aee495f3d43e710806dd9043ed32</act:id>
+    <act:name>Restlaufzeit grÃ¶ÃŸer 1 Jahr</act:name>
+    <act:id type="new">590fec8ad3ea4a2fba99e22e198320f3</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1460</act:code>
-    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+    <act:code>1339</act:code>
+    <act:description>Forderungen gegen typisch stille
+Gesellschafter</act:description>
+    <act:parent type="new">de1d6f7aacdc4e90a80837e75835e277</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Gegenkonto Vorsteuer Â§4/3 EStG</act:name>
-    <act:id type="new">d8cbb3ed1bbb250b0b9fb83890e6f41d</act:id>
+    <act:name>AnsprÃ¼che aus betrieblicher Altersversorgung und PensionsansprÃ¼che (Mitunternehmer)</act:name>
+    <act:id type="new">0eddd9f16b37465fbec14cc8637496fd</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1480</act:code>
-    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+    <act:code>1349</act:code>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>AuflÃ¶sung Vorsteuer aus Vorjahr Â§4/3 EStG</act:name>
-    <act:id type="new">0517452e941c1acfaeed70871bb203b7</act:id>
+    <act:name>Forderungen gegenÃ¼ber Krankenkassen aus Aufwendungsausgleichsgesetz</act:name>
+    <act:id type="new">bac02be8291a4233ad105b983e914ca1</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1481</act:code>
-    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+    <act:code>1369</act:code>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Vorsteuer aus Investitionen Â§4/3 EStG</act:name>
-    <act:id type="new">2069db98a8126e51c56002bcca5af58a</act:id>
+    <act:name>VermÃ¶gensgegenstÃ¤nde zur ErfÃ¼llung von PensionsrÃ¼ckstellungen
+und Ã¤hnlichen Verpflichtungen zum langfristigen Verbleib</act:name>
+    <act:id type="new">7db98b3a8b7843a8ac8c59fec8f447ac</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1482</act:code>
-    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+    <act:code>1380</act:code>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Gegenkonto fÃ¼r Vorsteuer nach DurchschnittssÃ¤tzen fÃ¼r Â§4 Abs. 3 EStG</act:name>
-    <act:id type="new">829a214c506d8d13b828f5583a4dda34</act:id>
+    <act:name>VermÃ¶gensgegenstÃ¤nde zur Saldierung mit PensionsrÃ¼ckstellungen und Ã¤hnlichen Verpflichtungen zum langfristigen Verbleib nach Â§ 246 Abs. 2 HGB</act:name>
+    <act:id type="new">1c6a71e4cf524788a6a3f6b0c731ec93</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1483</act:code>
-    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+    <act:code>1381</act:code>
+    <act:parent type="new">7db98b3a8b7843a8ac8c59fec8f447ac</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Verrechnungskonto Gewinnermittlung Â§4/3 EStG, ergebniswirksam</act:name>
-    <act:id type="new">157a6372cb0e06f29ffccccf44fd9ca8</act:id>
+    <act:name>VermÃ¶gensgegenstÃ¤nde zur ErfÃ¼llung von mit der Altersversorgung vergleichbaren langfristigen Verpflichtungen</act:name>
+    <act:id type="new">8f5350e7b3364379adf82c06e80d4156</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1485</act:code>
-    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+    <act:code>1382</act:code>
+    <act:parent type="new">7db98b3a8b7843a8ac8c59fec8f447ac</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Verrechnungskonto Gewinnermittlung Â§4/3 EStG, nicht ergebniswirksam</act:name>
-    <act:id type="new">3e6b049d9ebf086d641c945c134fe186</act:id>
+    <act:name>VermÃ¶gensgegenstÃ¤nde zur Saldierung mit der Altersversorgung vergleichbaren langfristigen Verpflichtungen nach Â§ 246 Abs. 2 HGB</act:name>
+    <act:id type="new">fda258a9f0d149e1a923cee228724a9b</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1486</act:code>
-    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+    <act:code>1383</act:code>
+    <act:parent type="new">7db98b3a8b7843a8ac8c59fec8f447ac</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Verrechnungskonto Ist-Versteuerung</act:name>
-    <act:id type="new">615aed72631fcf503be61b24a11584b0</act:id>
+    <act:name>Forderungen gegen Arbeitsgemeinschaften</act:name>
+    <act:id type="new">bc34bca81a844eeaba14c0de371a398e</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1490</act:code>
-    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+    <act:code>1391</act:code>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Verrechnungskonto erhaltene Anzahlungen bei Buchung Ã¼ber Debitoren-Konto</act:name>
-    <act:id type="new">3edfe3e8df939d83883343e9f2fa654d</act:id>
+    <act:name>Genussrechte</act:name>
+    <act:id type="new">8f5f0e89c1f54c41b1675f5ab48f124e</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1495</act:code>
-    <act:parent type="new">615aed72631fcf503be61b24a11584b0</act:parent>
+    <act:code>1393</act:code>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Ãœberleitung Kostenstellen</act:name>
-    <act:id type="new">1c98364a90a914ea0e57f8a29cb57682</act:id>
+    <act:name>EinzahlungsansprÃ¼che zu Nebenleistungen oder Zuzahlungen</act:name>
+    <act:id type="new">0310d7ec4ed241f6a12ab5a6754e3fd3</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1498</act:code>
-    <act:parent type="new">615aed72631fcf503be61b24a11584b0</act:parent>
+    <act:code>1394</act:code>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>III. Wertpapiere</act:name>
-    <act:id type="new">b5f9eb28630b90bc2fca2d7e31a06ab3</act:id>
+    <act:name>Abziehbare Vorsteuern Inland</act:name>
+    <act:id type="new">b0ed6c97ddc64322b527ab987d56317d</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:description>1500-1549</act:description>
+    <act:code>1400</act:code>
+    <act:description>UstVa Zl. 55, Kz. 66</act:description>
     <act:slots>
       <slot>
         <slot:key>placeholder</slot:key>
         <slot:value type="string">true</slot:value>
       </slot>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K66</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
     </act:slots>
-    <act:parent type="new">3be1aa86d6868b006741b9af6777cf5f</act:parent>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>01. Anteile an verbundenen Unternehmen (UmlaufvermÃ¶gen)</act:name>
-    <act:id type="new">4b1c7f834582f0b2f309044fb6854f2a</act:id>
+    <act:name>Abziehbare Vorsteuer 7%</act:name>
+    <act:id type="new">4ca1d295615e43539c7c29da9a3d32d3</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1500</act:code>
-    <act:parent type="new">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
+    <act:code>1401</act:code>
+    <act:description>UstVa Zl. 55, Kz. 66</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K66</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">b0ed6c97ddc64322b527ab987d56317d</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft</act:name>
-    <act:id type="new">0c340aedbae33740071f1d97fe5649f3</act:id>
+    <act:name>Abziehbare Vorsteuer 16%</act:name>
+    <act:id type="new">7a7df434ce734475a47744b7a0ab0539</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1504</act:code>
-    <act:parent type="new">4b1c7f834582f0b2f309044fb6854f2a</act:parent>
+    <act:code>1405</act:code>
+    <act:description>UstVa Zl. 55, Kz. 66</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K66</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">b0ed6c97ddc64322b527ab987d56317d</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>02. Eigene Anteile</act:name>
-    <act:id type="new">a05d2c3daddd037a2f49792d7a3b5e00</act:id>
+    <act:name>Abziehbare Vorsteuer 19%</act:name>
+    <act:id type="new">48d4b745685f48a0aa945abe5294b6ac</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1505</act:code>
-    <act:parent type="new">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
+    <act:code>1406</act:code>
+    <act:description>UstVa Zl. 55, Kz. 66</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K66</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">b0ed6c97ddc64322b527ab987d56317d</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>03. sonstige Wertpapiere</act:name>
-    <act:id type="new">50c6c3e215775bc40d571f027d07dfed</act:id>
+    <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
+    <act:id type="new">8915ea108dbe4a858e6dfaa69d8d6e61</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1510</act:code>
-    <act:parent type="new">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
+    <act:code>1402</act:code>
+    <act:description>UstVa Zl. 56, Kz. 61</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K61</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Finanzwechsel</act:name>
-    <act:id type="new">704f62c298712098aba1f53dad369c69</act:id>
+    <act:name>Abziehbare Vorsteuer 5 %</act:name>
+    <act:id type="new">8bf5995ee08a47d1b46e4f84c9bbeb86</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1520</act:code>
-    <act:parent type="new">50c6c3e215775bc40d571f027d07dfed</act:parent>
+    <act:code>1403</act:code>
+    <act:slots>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K61</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">8915ea108dbe4a858e6dfaa69d8d6e61</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2</act:name>
-    <act:id type="new">7df2f4a320304e79950d7acadf4e7e4b</act:id>
+    <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 19 %</act:name>
+    <act:id type="new">7eac53d4d5fe4dfbbd8d5bc89374fcce</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1525</act:code>
-    <act:parent type="new">50c6c3e215775bc40d571f027d07dfed</act:parent>
+    <act:code>1404</act:code>
+    <act:slots>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K61</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">8915ea108dbe4a858e6dfaa69d8d6e61</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Wertpapieranlagen im Rahmen der kurzfristigen Finanzdisposition</act:name>
-    <act:id type="new">69f1728d34c200f18f7902443ac50f61</act:id>
+    <act:name>Abziehbare Vorsteuer 16 %</act:name>
+    <act:id type="new">b9123f2f05294f1fa0c87413cd3f7e3d</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1530</act:code>
-    <act:parent type="new">50c6c3e215775bc40d571f027d07dfed</act:parent>
+    <act:code>1405</act:code>
+    <act:parent type="new">8915ea108dbe4a858e6dfaa69d8d6e61</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Schecks</act:name>
-    <act:id type="new">bdad0b94ab01da3190792e5ddef21490</act:id>
+    <act:name>Abziehbare Vorsteuer 19 %</act:name>
+    <act:id type="new">57f76e62995d4e66853da02e87200512</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1550</act:code>
-    <act:parent type="new">50c6c3e215775bc40d571f027d07dfed</act:parent>
+    <act:code>1407</act:code>
+    <act:parent type="new">8915ea108dbe4a858e6dfaa69d8d6e61</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>IV. Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks</act:name>
-    <act:id type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:id>
+    <act:name>Vorsteuer nach allgemeinen DurchschnittsÃ¤tzen</act:name>
+    <act:id type="new">14b966799b3d40cb87bfdb38238ab3af</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:description>1550-1899</act:description>
+    <act:code>1407</act:code>
+    <act:description>UstVa Zl. 59, Kz. 63</act:description>
     <act:slots>
       <slot>
-        <slot:key>placeholder</slot:key>
-        <slot:value type="string">true</slot:value>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K63</slot:value>
+          </slot>
+        </slot:value>
       </slot>
       <slot>
-        <slot:key>last-num</slot:key>
-        <slot:value type="string">1</slot:value>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">3be1aa86d6868b006741b9af6777cf5f</act:parent>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Kasse</act:name>
-    <act:id type="new">9245a7abb3a1df7c26c1b189cceb84b1</act:id>
-    <act:type>CASH</act:type>
+    <act:name>Abziehbare Vorsteuer nach Â§13b UStG</act:name>
+    <act:id type="new">a2e7b007f4b6438491be5e8af7bba588</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1600</act:code>
+    <act:code>1408</act:code>
+    <act:description>UstVa Zl. 58, Kz. 67</act:description>
     <act:slots>
       <slot>
-        <slot:key>placeholder</slot:key>
-        <slot:value type="string">true</slot:value>
-      </slot>
-      <slot>
-        <slot:key>last-num</slot:key>
-        <slot:value type="string">1</slot:value>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K67</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Postbank</act:name>
-    <act:id type="new">e6f2ce6d2586345f309cf8bc699ee51c</act:id>
-    <act:type>BANK</act:type>
+    <act:name>Abziehbare Vorsteuer nach Â§13b UStG 16%</act:name>
+    <act:id type="new">cd6084bf8990473899448d4adb32f2d5</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1700</act:code>
+    <act:code>1409</act:code>
+    <act:parent type="new">a2e7b007f4b6438491be5e8af7bba588</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Aufzuteilende Vorsteuer</act:name>
+    <act:id type="new">eee5042cfc944be292b8d3875f60f77e</act:id>
+    <act:type>ASSET</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>1410</act:code>
+    <act:description>teilw. privat genutze Anschaffungen (?)</act:description>
     <act:slots>
       <slot>
         <slot:key>placeholder</slot:key>
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>LZB-Guthaben</act:name>
-    <act:id type="new">00fcc4a0a593fde6d2e69fa0a43457c7</act:id>
-    <act:type>BANK</act:type>
+    <act:name>Aufzuteilende Vorsteuer 7%</act:name>
+    <act:id type="new">3d0089a08a7340a69a002f66327cf7db</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1780</act:code>
-    <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+    <act:code>1411</act:code>
+    <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Bundesbankguthaben</act:name>
-    <act:id type="new">e14d7ec4efeb3f44330cf75c493f973f</act:id>
-    <act:type>BANK</act:type>
+    <act:name>Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
+    <act:id type="new">84f815571ae74b2080076f9ee585f332</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1790</act:code>
-    <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+    <act:code>1412</act:code>
+    <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Bank</act:name>
-    <act:id type="new">a6cbdb0ce80ebaf004775ec7fcfd402f</act:id>
-    <act:type>BANK</act:type>
+    <act:name>Aufzuteilende Vorsteuer 16%</act:name>
+    <act:id type="new">cef78b08ecf341b7859b69b3f07784cf</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:non-standard-scu/>
-    <act:code>1800</act:code>
-    <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+    <act:code>1415</act:code>
+    <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Finanzmittelanlagen im Rahmen der kurzfristigen Finanzdisposition</act:name>
-    <act:id type="new">50c81ea1a8fbde8690fcc0810bc30695</act:id>
-    <act:type>BANK</act:type>
+    <act:name>Aufzuteilende Vorsteuer 19%</act:name>
+    <act:id type="new">6a5484e4e2724822be4114726de7671d</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1890</act:code>
-    <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+    <act:code>1416</act:code>
+    <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>C. Rechnungsabgrenzungsposten UmlaufvermÃ¶gen</act:name>
-    <act:id type="new">12ee644791faadaee9c46305b8932295</act:id>
+    <act:name>Aufzuteilende Vorsteuer nach Â§Â§13a/13b UStG</act:name>
+    <act:id type="new">11314f6c506d4cd5b1792bd3604dfd97</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:description>Rechnungsabgrenzungsposten</act:description>
-    <act:slots>
-      <slot>
-        <slot:key>placeholder</slot:key>
-        <slot:value type="string">true</slot:value>
-      </slot>
-      <slot>
-        <slot:key>notes</slot:key>
-        <slot:value type="string">1900-1999</slot:value>
-      </slot>
-    </act:slots>
-    <act:parent type="new">5431c68bfabcf5fdbef88abedd861198</act:parent>
+    <act:code>1417</act:code>
+    <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Aktive Rechnungsabgrenzung</act:name>
-    <act:id type="new">4e5d0f817835ddf3b0e9e68135cb873c</act:id>
+    <act:name>Aufzuteilende Vorsteuer nach Â§Â§13a/13b UStG 16 %</act:name>
+    <act:id type="new">05da75e28f22440a801519f7b9bd09c2</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1900</act:code>
-    <act:slots>
-      <slot>
-        <slot:key>placeholder</slot:key>
-        <slot:value type="string">true</slot:value>
-      </slot>
-    </act:slots>
-    <act:parent type="new">12ee644791faadaee9c46305b8932295</act:parent>
+    <act:code>1418</act:code>
+    <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Als Aufwand berÃ¼cksichtigte ZÃ¶lle und Verbrauchsteuern auf VorrÃ¤te</act:name>
-    <act:id type="new">343f569c0be41b997bc2a6d170630cf2</act:id>
+    <act:name>Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb 19 %</act:name>
+    <act:id type="new">7c0f1d234a7342eca2bb64a953c523de</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1920</act:code>
-    <act:parent type="new">4e5d0f817835ddf3b0e9e68135cb873c</act:parent>
+    <act:code>1413</act:code>
+    <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Als Aufwand berÃ¼cksichtigte Umsatzsteuer auf Anzahlungen</act:name>
-    <act:id type="new">88e555c3ff54038607ef4ac4384276c1</act:id>
+    <act:name>Aufzuteilende Vorsteuer 5 %</act:name>
+    <act:id type="new">60bdaeb12ad24542ae2e312a3eeb5a94</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1930</act:code>
-    <act:parent type="new">4e5d0f817835ddf3b0e9e68135cb873c</act:parent>
+    <act:code>1414</act:code>
+    <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Damnum/Disagio</act:name>
-    <act:id type="new">b9a03a4e2ef94b9339bf07e62ba503b5</act:id>
+    <act:name>Aufzuteilende Vorsteuer nach Â§Â§ 13a und 13b UStG 19 %</act:name>
+    <act:id type="new">9983e57d1afa4faa92d32db3d68fd334</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1940</act:code>
-    <act:parent type="new">4e5d0f817835ddf3b0e9e68135cb873c</act:parent>
+    <act:code>1419</act:code>
+    <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Abgrenzung aktive latente Steuern</act:name>
-    <act:id type="new">dbb3af622ecc7226812396638dd49b5c</act:id>
+    <act:name>Vorsteuer aus der Auslagerung von GegenstÃ¤nden aus einem Umsatzsteuerlager</act:name>
+    <act:id type="new">b63f13e409724c07991a206e0dcb65b4</act:id>
     <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>1950</act:code>
-    <act:description>Â§274 HGB</act:description>
-    <act:slots>
-      <slot>
-        <slot:key>placeholder</slot:key>
-        <slot:value type="string">true</slot:value>
-      </slot>
-      <slot>
-        <slot:key>notes</slot:key>
-        <slot:value type="string">WertaufholungsGEBOT in Handelsbilanz - WertaufholungsVERBOT in Steuerbilanz</slot:value>
-      </slot>
-    </act:slots>
-    <act:parent type="new">12ee644791faadaee9c46305b8932295</act:parent>
+    <act:code>1431</act:code>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Passiva</act:name>
-    <act:id type="new">67e3afb8f6e39be571749da7aa113b2e</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne UStId-Nr</act:name>
+    <act:id type="new">e7274977c9614c1c8dd9c9fcdceafa7c</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:description>Passiva = Kapitalherkunft</act:description>
+    <act:code>1432</act:code>
+    <act:description>UstVa Zl. 61, Kz. 59</act:description>
     <act:slots>
       <slot>
-        <slot:key>placeholder</slot:key>
-        <slot:value type="string">true</slot:value>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K59</slot:value>
+          </slot>
+        </slot:value>
       </slot>
-    </act:slots>
-    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
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-  <gnc:account version="2.0.0">
-    <act:name>A. Eigenkapital</act:name>
-    <act:id type="new">e5cb03707f1435c681379f2924800bd3</act:id>
-    <act:type>LIABILITY</act:type>
-    <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
-      <cmdty:id>EUR</cmdty:id>
-    </act:commodity>
-    <act:commodity-scu>100</act:commodity-scu>
-    <act:slots>
       <slot>
-        <slot:key>placeholder</slot:key>
-        <slot:value type="string">true</slot:value>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">67e3afb8f6e39be571749da7aa113b2e</act:parent>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>a) Personengesellschaft</act:name>
-    <act:id type="new">411ea1d84113310d5129ff98c4bb2397</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Bezahlte Einfuhrumsatzsteuer</act:name>
+    <act:id type="new">4b13549246be4d7f83d9d661f05fae36</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
+    <act:code>1433</act:code>
+    <act:description>UstVa Zl. 57, Kz. 62</act:description>
     <act:slots>
       <slot>
-        <slot:key>placeholder</slot:key>
-        <slot:value type="string">true</slot:value>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K62</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">e5cb03707f1435c681379f2924800bd3</act:parent>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>I. Kapital / Vollhafter / Einzelunternehmer</act:name>
-    <act:id type="new">19972a0e65d1f25f0878a3b9fba9343f</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Vorsteuer aus Erwerb als letzter Abnehmer innerhalb eines DreiecksgeschÃ¤fts</act:name>
+    <act:id type="new">aae2387025494843989e957faed1316a</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:description>Personengesellschaften</act:description>
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-      <slot>
-        <slot:key>placeholder</slot:key>
-        <slot:value type="string">true</slot:value>
-      </slot>
-    </act:slots>
-    <act:parent type="new">411ea1d84113310d5129ff98c4bb2397</act:parent>
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+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Festkapital</act:name>
-    <act:id type="new">59977885c98ae6b07c92795deafd9c80</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Forderung gegenÃ¼ber Bundesagentur fÃ¼r Arbeit</act:name>
+    <act:id type="new">e74534f597a64ca38d823ecb63cd9896</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2000</act:code>
-    <act:parent type="new">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
+    <act:code>1457</act:code>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Variables Kapital</act:name>
-    <act:id type="new">9cd3e7bdd52547af02d5724aceb85def</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Vorsteuer nach allgemeinen DurchschnittssÃ¤tzen UStVA Kz. 63</act:name>
+    <act:id type="new">118cda812a9b40209d33ee1706a60589</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2010</act:code>
-    <act:parent type="new">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
+    <act:code>1484</act:code>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Gesellschafter-Darlehen</act:name>
-    <act:id type="new">510bd9ea7b4302ed86cdc68a96dc2bdf</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>WirtschaftsgÃ¼ter des UmlaufvermÃ¶gens nach Â§ 4 Abs. 3 Satz 4 EStG</act:name>
+    <act:id type="new">04e645953f04434ca853d81e5891afcb</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2020</act:code>
-    <act:parent type="new">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
+    <act:code>1487</act:code>
+    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>II. Kapital / Teilhafter</act:name>
-    <act:id type="new">9caf6e580a978dba2f91d63e21422abd</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>III. Wertpapiere</act:name>
+    <act:id type="new">2f733f0b84c04534b4f2ceea0830e5e3</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:description>Kommanditisten</act:description>
+    <act:description>1500-1549</act:description>
     <act:slots>
       <slot>
         <slot:key>placeholder</slot:key>
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">411ea1d84113310d5129ff98c4bb2397</act:parent>
+    <act:parent type="new">5e2ef4a6c24048f591561318fc1cfd61</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Kommandit-Kapital</act:name>
-    <act:id type="new">3c954281df44d8574f3c65bcca0e0166</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>01. Anteile an verbundenen Unternehmen (UmlaufvermÃ¶gen)</act:name>
+    <act:id type="new">3ad456fc10454876adafa77d125c835d</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2050</act:code>
-    <act:parent type="new">9caf6e580a978dba2f91d63e21422abd</act:parent>
+    <act:code>1500</act:code>
+    <act:parent type="new">2f733f0b84c04534b4f2ceea0830e5e3</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Verlustausgleichskonto</act:name>
-    <act:id type="new">67c5ae49e49b2644a1556caae7d16087</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft</act:name>
+    <act:id type="new">1869ed7ca5a840d786b94cb07934ab85</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2060</act:code>
-    <act:parent type="new">9caf6e580a978dba2f91d63e21422abd</act:parent>
+    <act:code>1504</act:code>
+    <act:parent type="new">3ad456fc10454876adafa77d125c835d</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Gesellschafter-Darlehen</act:name>
-    <act:id type="new">b6a4c65bba59f35f88a7fcf242681d73</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>02. sonstige Wertpapiere</act:name>
+    <act:id type="new">eaae8e1f8bbe4391ac731786ee1e263a</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2070</act:code>
-    <act:parent type="new">9caf6e580a978dba2f91d63e21422abd</act:parent>
+    <act:code>1510</act:code>
+    <act:parent type="new">2f733f0b84c04534b4f2ceea0830e5e3</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>III. Privat Vollhafter/Einzelunternehmer</act:name>
-    <act:id type="new">223774b3d08279ba3dde4eed5aadd74d</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Finanzwechsel</act:name>
+    <act:id type="new">dd7532c9dbda49b48abe6bb81c32da71</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:slots>
-      <slot>
-        <slot:key>placeholder</slot:key>
-        <slot:value type="string">true</slot:value>
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-    </act:slots>
-    <act:parent type="new">411ea1d84113310d5129ff98c4bb2397</act:parent>
+    <act:code>1520</act:code>
+    <act:parent type="new">eaae8e1f8bbe4391ac731786ee1e263a</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Privatentnahmen allgemein</act:name>
-    <act:id type="new">b2ee858040dde5ec3445ac52d04c3cf3</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2</act:name>
+    <act:id type="new">95a418425e9043a0b99cf82f9c43862e</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2100</act:code>
-    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+    <act:code>1525</act:code>
+    <act:parent type="new">eaae8e1f8bbe4391ac731786ee1e263a</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Unentgeltliche Wertabgaben</act:name>
-    <act:id type="new">d3b6f78d94b3c715fee1869ba840940e</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Wertpapieranlagen im Rahmen der kurzfristigen Finanzdisposition</act:name>
+    <act:id type="new">e9389dc963d64dbfa5fa27c6d41e9ba6</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2130</act:code>
-    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+    <act:code>1530</act:code>
+    <act:parent type="new">eaae8e1f8bbe4391ac731786ee1e263a</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Privatsteuern</act:name>
-    <act:id type="new">0fe59475e845ed982f6364e11a23f4c4</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Schecks</act:name>
+    <act:id type="new">22a87047cc354d1fa3d229988c61e697</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2150</act:code>
-    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+    <act:code>1550</act:code>
+    <act:parent type="new">eaae8e1f8bbe4391ac731786ee1e263a</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Privateinlagen</act:name>
-    <act:id type="new">2a033094deb4952168c2707e09f4399b</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>IV. Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks</act:name>
+    <act:id type="new">68e5746d19584887bd387b75fcf1fbb1</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2180</act:code>
-    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+    <act:description>1550-1899</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>last-num</slot:key>
+        <slot:value type="string">1</slot:value>
+      </slot>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
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+    </act:slots>
+    <act:parent type="new">5e2ef4a6c24048f591561318fc1cfd61</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Sonderausgaben beschrÃ¤nkt abzugsfÃ¤hig</act:name>
-    <act:id type="new">b67273f42938d1d39eed2849ca07ee2f</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Kasse</act:name>
+    <act:id type="new">f5f43c03a14f4fc79b7447100265a89b</act:id>
+    <act:type>CASH</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2200</act:code>
-    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+    <act:code>1600</act:code>
+    <act:slots>
+      <slot>
+        <slot:key>last-num</slot:key>
+        <slot:value type="string">1</slot:value>
+      </slot>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
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+    </act:slots>
+    <act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Sonderausgaben unbeschrÃ¤nkt abzugsfÃ¤hig</act:name>
-    <act:id type="new">8bec075a500d3b055167fff7466895b1</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Nebenkasse 1</act:name>
+    <act:id type="new">42ccb82938994d3aa2bab661a878d1b6</act:id>
+    <act:type>CASH</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2230</act:code>
-    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+    <act:code>1610</act:code>
+    <act:parent type="new">f5f43c03a14f4fc79b7447100265a89b</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Zuwendungen, Spenden -79</act:name>
-    <act:id type="new">48fcfc0c5a5ba9dec3aa86884e8d8486</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Nebenkasse 2</act:name>
+    <act:id type="new">64973f95e5be4343b9d36d20bd61c9c7</act:id>
+    <act:type>CASH</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2250</act:code>
-    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
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-  <gnc:account version="2.0.0">
-    <act:name>AuÃŸergewÃ¶hnliche Belastungen</act:name>
-    <act:id type="new">5f90b9ca2727a10f6cc1265888f5fecb</act:id>
-    <act:type>LIABILITY</act:type>
-    <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
-      <cmdty:id>EUR</cmdty:id>
-    </act:commodity>
-    <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2280</act:code>
-    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
-  </gnc:account>
-  <gnc:account version="2.0.0">
-    <act:name>GrundstÃ¼cksaufwand</act:name>
-    <act:id type="new">96c988dc23477e26e65a53edfe50ef76</act:id>
-    <act:type>LIABILITY</act:type>
-    <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
-      <cmdty:id>EUR</cmdty:id>
-    </act:commodity>
-    <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2300</act:code>
-    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+    <act:code>1620</act:code>
+    <act:parent type="new">f5f43c03a14f4fc79b7447100265a89b</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>GrundstÃ¼cksaufwand (UmsatzsteuerschlÃ¼ssel mÃ¶glich)</act:name>
-    <act:id type="new">72a7ebcf427e061ae1663692fbb7417c</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Bank (Postbank)</act:name>
+    <act:id type="new">abe46224571647ef99d1247ee242ec6e</act:id>
+    <act:type>BANK</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2349</act:code>
-    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+    <act:code>1700</act:code>
+    <act:slots>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>GrundstÃ¼cksertrag</act:name>
-    <act:id type="new">f6647a66579951fd2e6f52837757c079</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Bank (Postbank 1)</act:name>
+    <act:id type="new">0897063643d3487a935ddad2908dfb7c</act:id>
+    <act:type>BANK</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2350</act:code>
-    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+    <act:code>1710</act:code>
+    <act:parent type="new">abe46224571647ef99d1247ee242ec6e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>GrundstÃ¼cksertrag (UmsatzsteuerschlÃ¼ssel mÃ¶glich)</act:name>
-    <act:id type="new">08aabbc2190e41e7d0c0fa40c3ffec4c</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Bank (Postbank 2)</act:name>
+    <act:id type="new">cea0396f3a8b428892f3f30ce7c1462c</act:id>
+    <act:type>BANK</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2399</act:code>
-    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+    <act:code>1720</act:code>
+    <act:parent type="new">abe46224571647ef99d1247ee242ec6e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>IV. Privat Teilhafter</act:name>
-    <act:id type="new">3260c1391626c6d4390a92d314f6d047</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Bank (Postbank 3)</act:name>
+    <act:id type="new">8fcaed181fde406781933d01e239c270</act:id>
+    <act:type>BANK</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:slots>
-      <slot>
-        <slot:key>placeholder</slot:key>
-        <slot:value type="string">true</slot:value>
-      </slot>
-    </act:slots>
-    <act:parent type="new">411ea1d84113310d5129ff98c4bb2397</act:parent>
+    <act:code>1730</act:code>
+    <act:parent type="new">abe46224571647ef99d1247ee242ec6e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Privatentnahmen allgemein</act:name>
-    <act:id type="new">ccef518edc143959a8f6e15140bfc6cf</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>LZB-Guthaben</act:name>
+    <act:id type="new">577eda3fd535434d82ed171e706f56ae</act:id>
+    <act:type>BANK</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2500</act:code>
-    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
+    <act:code>1780</act:code>
+    <act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Unentgeltliche Wertabgaben</act:name>
-    <act:id type="new">f5a464d13ca7974ba624215870a7becf</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Bundesbankguthaben</act:name>
+    <act:id type="new">7bf3253297854db9b1285ff157718ddf</act:id>
+    <act:type>BANK</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2530</act:code>
-    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
+    <act:code>1790</act:code>
+    <act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Privatsteuern</act:name>
-    <act:id type="new">1cc10731942870eabd87e1b1240533b1</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Bank</act:name>
+    <act:id type="new">797da87bb2a947a491a65016d8d8215b</act:id>
+    <act:type>BANK</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2550</act:code>
-    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
+    <act:non-standard-scu />
+    <act:code>1800</act:code>
+    <act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Privateinlagen</act:name>
-    <act:id type="new">2597402bbf96d0a7fc86a51e40841658</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Bank 1</act:name>
+    <act:id type="new">eed7a29acb524dc9813d099618270ac6</act:id>
+    <act:type>BANK</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2580</act:code>
-    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
+    <act:code>1810</act:code>
+    <act:parent type="new">797da87bb2a947a491a65016d8d8215b</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Sonderausgaben beschrÃ¤nkt abzugsfÃ¤hig</act:name>
-    <act:id type="new">b39f65148525062daccd1683d69b1ee4</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Bank 2</act:name>
+    <act:id type="new">16f1f3fdd9d141c4b1d851a3b3c474a4</act:id>
+    <act:type>BANK</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2600</act:code>
-    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
+    <act:code>1820</act:code>
+    <act:parent type="new">797da87bb2a947a491a65016d8d8215b</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Sonderausgaben unbeschrÃ¤nkt abzugsfÃ¤hig</act:name>
-    <act:id type="new">7467f8a6ef73c52be48280a7763b8f89</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Bank 3</act:name>
+    <act:id type="new">b014fe71485c4c48bffe3877f8071ede</act:id>
+    <act:type>BANK</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2630</act:code>
-    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
+    <act:code>1830</act:code>
+    <act:parent type="new">797da87bb2a947a491a65016d8d8215b</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Zuwendungen, Spenden -79</act:name>
-    <act:id type="new">95a416a05730e7ddf16fcd972eab82b6</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Bank 4</act:name>
+    <act:id type="new">519dcb5291de446ab4d74129161f31bc</act:id>
+    <act:type>BANK</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2650</act:code>
-    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
+    <act:code>1840</act:code>
+    <act:parent type="new">797da87bb2a947a491a65016d8d8215b</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>AuÃŸergewÃ¶hnliche Belastungen</act:name>
-    <act:id type="new">f72a6b73266afe3abd1ed1ea15ec15c0</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Bank 5</act:name>
+    <act:id type="new">90064eea75cb45f4bfa738845de7c790</act:id>
+    <act:type>BANK</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2680</act:code>
-    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
+    <act:code>1850</act:code>
+    <act:parent type="new">797da87bb2a947a491a65016d8d8215b</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>GrundstÃ¼cksaufwand</act:name>
-    <act:id type="new">0aa1e75976bb432fb077934f24eecff7</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Finanzmittelanlagen im Rahmen der kurzfristigen Finanzdisposition</act:name>
+    <act:id type="new">d76a02d7924640fdb57e09055c36a273</act:id>
+    <act:type>BANK</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2700</act:code>
-    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
+    <act:code>1890</act:code>
+    <act:description>(nicht im Finanzmittelfonds enthalten)</act:description>
+    <act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>GrundstÃ¼cksertrag</act:name>
-    <act:id type="new">d0be4be6b726e6595f18798ebd92fbbb</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Verbindlichkeiten gegenÃ¼ber Kreditinstituten</act:name>
+    <act:id type="new">4acf14daf03e4146992e397af2c8a10b</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2750</act:code>
-    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
+    <act:code>1895</act:code>
+    <act:description>(nicht im Finanzmittelfonds enthalten)</act:description>
+    <act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>b) Kapitalgesellschaft</act:name>
-    <act:id type="new">74e3a2129a8919b314a0d3ca7ecd5028</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>C. Rechnungsabgrenzungsposten UmlaufvermÃ¶gen</act:name>
+    <act:id type="new">c281571348424519bc566b9eb38ad480</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
+    <act:description>Rechnungsabgrenzungsposten</act:description>
     <act:slots>
+      <slot>
+        <slot:key>notes</slot:key>
+        <slot:value type="string">1900-1999</slot:value>
+      </slot>
       <slot>
         <slot:key>placeholder</slot:key>
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">e5cb03707f1435c681379f2924800bd3</act:parent>
+    <act:parent type="new">8b812bf92e4745b5ba8ce130f9d29aeb</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>I. Gezeichnetes Kapital</act:name>
-    <act:id type="new">5eeae8dd31cc6836e2af04d1e3bf00fd</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Aktive Rechnungsabgrenzung</act:name>
+    <act:id type="new">5a8ccbebc4c3426f82f82a35a4dcb30e</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
+    <act:code>1900</act:code>
     <act:slots>
       <slot>
         <slot:key>placeholder</slot:key>
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">74e3a2129a8919b314a0d3ca7ecd5028</act:parent>
+    <act:parent type="new">c281571348424519bc566b9eb38ad480</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Gezeichnetes Kapital</act:name>
-    <act:id type="new">dcc9a84103bec5c02c2201840726a54e</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Als Aufwand berÃ¼cksichtigte ZÃ¶lle und Verbrauchsteuern auf VorrÃ¤te</act:name>
+    <act:id type="new">6fd5b5a425d44037a780d70904f071d5</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2900</act:code>
-    <act:parent type="new">5eeae8dd31cc6836e2af04d1e3bf00fd</act:parent>
+    <act:code>1920</act:code>
+    <act:parent type="new">5a8ccbebc4c3426f82f82a35a4dcb30e</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Ausstehende Einlagen auf das gezeichnete Kapital, nicht eingefordert</act:name>
-    <act:id type="new">871188ec82d324b942df1d74248516ca</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Als Aufwand berÃ¼cksichtigte Umsatzsteuer auf Anzahlungen</act:name>
+    <act:id type="new">f9073e0f70db4ed39ea8f1f00ad9c676</act:id>
+    <act:type>ASSET</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2910</act:code>
-    <act:description>Passivausweis, von gezeichnetem Kapital offen abgesetzt; eingeforderte ausstehende Einlagen s. Konto 1298</act:description>
+    <act:code>1930</act:code>
+    <act:parent type="new">5a8ccbebc4c3426f82f82a35a4dcb30e</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Damnum/Disagio</act:name>
+    <act:id type="new">5896f95c7f574265b0139f983ef38085</act:id>
+    <act:type>ASSET</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>1940</act:code>
+    <act:parent type="new">5a8ccbebc4c3426f82f82a35a4dcb30e</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Abgrenzung aktive latente Steuern</act:name>
+    <act:id type="new">27276fc51d0f4e0696a688fc7fc5c8a2</act:id>
+    <act:type>ASSET</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>1950</act:code>
+    <act:description>Â§274 HGB</act:description>
     <act:slots>
       <slot>
         <slot:key>notes</slot:key>
-        <slot:value type="string">Aktivausweis: 0001</slot:value>
+        <slot:value type="string">WertaufholungsGEBOT in Handelsbilanz - WertaufholungsVERBOT in Steuerbilanz</slot:value>
+      </slot>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">5eeae8dd31cc6836e2af04d1e3bf00fd</act:parent>
+    <act:parent type="new">c281571348424519bc566b9eb38ad480</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>II. KapitalrÃ¼cklage</act:name>
-    <act:id type="new">a5e82f2d37d71d8778bbf7debb5ef5e3</act:id>
+    <act:name>Passiva</act:name>
+    <act:id type="new">c3aa052be19846e3a390d0d90d14327b</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
+    <act:description>Passiva = Kapitalherkunft</act:description>
     <act:slots>
       <slot>
         <slot:key>placeholder</slot:key>
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">74e3a2129a8919b314a0d3ca7ecd5028</act:parent>
+    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>KapitalrÃ¼cklage</act:name>
-    <act:id type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:id>
+    <act:name>A. Eigenkapital</act:name>
+    <act:id type="new">bb1badf5cdef4b31b290e63a27a57f4a</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2920</act:code>
     <act:slots>
       <slot>
         <slot:key>placeholder</slot:key>
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">a5e82f2d37d71d8778bbf7debb5ef5e3</act:parent>
+    <act:parent type="new">c3aa052be19846e3a390d0d90d14327b</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>KapitalrÃ¼cklage durch Ausgabe von Anteilen Ã¼ber Nennbetrag</act:name>
-    <act:id type="new">1e91c7a26f23697d69657a5ee2b127b7</act:id>
+    <act:name>a) Personengesellschaft</act:name>
+    <act:id type="new">2861bd56a52746acb9b4c50efe75a825</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2925</act:code>
-    <act:parent type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+    <act:slots>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">bb1badf5cdef4b31b290e63a27a57f4a</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>KapitalrÃ¼cklage durch Ausgabe von Schuldverschreibungen fÃ¼r Wandlungsrechte und Optionsrechte zum Erwerb von Anteilen</act:name>
-    <act:id type="new">0f87d4692ec99e799fa26fc521b07fda</act:id>
+    <act:name>I. Kapital / Vollhafter / Einzelunternehmer</act:name>
+    <act:id type="new">f3f84c050390410898fb4b6d78dbcbae</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2926</act:code>
-    <act:parent type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+    <act:description>Personengesellschaften</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">2861bd56a52746acb9b4c50efe75a825</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>KapitalrÃ¼cklage durch Zuzahlungen gegen GewÃ¤hrung eines Vorzugs fÃ¼r Anteile</act:name>
-    <act:id type="new">c1cb4b2dedaa7d3ec82d435ced329a2b</act:id>
+    <act:name>Festkapital</act:name>
+    <act:id type="new">a19ca761687940829d12319c1a81b7b4</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2927</act:code>
-    <act:parent type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+    <act:code>2000</act:code>
+    <act:parent type="new">f3f84c050390410898fb4b6d78dbcbae</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Andere Zuzahlungen in das Eigenkapital</act:name>
-    <act:id type="new">485d7800a189d3503565579a8fdeab8b</act:id>
+    <act:name>Variables Kapital</act:name>
+    <act:id type="new">1e49b0e2496845f885c62d7a2a81be46</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2928</act:code>
-    <act:parent type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+    <act:code>2010</act:code>
+    <act:parent type="new">f3f84c050390410898fb4b6d78dbcbae</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Eingefordertes Nachschusskapital</act:name>
-    <act:id type="new">14d5b96681770d1705e71be585f1e0c2</act:id>
+    <act:name>Gesellschafter-Darlehen</act:name>
+    <act:id type="new">12fe15e918784f6b930730c4f3ccf8de</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2929</act:code>
-    <act:description>Gegenkonto 1299</act:description>
-    <act:parent type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+    <act:code>2020</act:code>
+    <act:parent type="new">f3f84c050390410898fb4b6d78dbcbae</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>c) alle</act:name>
-    <act:id type="new">03f020a835b1fb5ba5b79c0622007f0c</act:id>
+    <act:name>Kapital (fester Anteil nur Einzelunternehmen)</act:name>
+    <act:id type="new">64ebe3bd6601455ea1645343118bbbee</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:slots>
-      <slot>
-        <slot:key>placeholder</slot:key>
-        <slot:value type="string">true</slot:value>
-      </slot>
-    </act:slots>
-    <act:parent type="new">e5cb03707f1435c681379f2924800bd3</act:parent>
+    <act:code>2001</act:code>
+    <act:parent type="new">f3f84c050390410898fb4b6d78dbcbae</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>I. GewinnrÃ¼cklagen</act:name>
-    <act:id type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:id>
+    <act:name>Kapital (variabler Anteil, nur Einzelunternehmen)</act:name>
+    <act:id type="new">228cfe57238e4ef7ba6e0601db66d7f2</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:slots>
-      <slot>
-        <slot:key>placeholder</slot:key>
-        <slot:value type="string">true</slot:value>
-      </slot>
-    </act:slots>
-    <act:parent type="new">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
+    <act:code>2011</act:code>
+    <act:parent type="new">f3f84c050390410898fb4b6d78dbcbae</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>01. Gesetzliche RÃ¼cklage</act:name>
-    <act:id type="new">b3dead9027abe209e92e83b2ff7bac25</act:id>
+    <act:name>Eigenkapital Einzelunternehmer (zur freien VerfÃ¼gung)</act:name>
+    <act:id type="new">6b44e707c1d54d7c8c85215bf4fe7554</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2930</act:code>
-    <act:slots>
-      <slot>
-        <slot:key>placeholder</slot:key>
-        <slot:value type="string">true</slot:value>
-      </slot>
-    </act:slots>
-    <act:parent type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
+    <act:code>2030</act:code>
+    <act:parent type="new">f3f84c050390410898fb4b6d78dbcbae</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Gesetzliche RÃ¼cklage 40% Vorbelastung</act:name>
-    <act:id type="new">c235536f5fdf08dc1c0913f071089b52</act:id>
+    <act:name>II. Kapital / Teilhafter</act:name>
+    <act:id type="new">8d5f67944dc84237a58a2e85d17b5cef</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2931</act:code>
-    <act:parent type="new">b3dead9027abe209e92e83b2ff7bac25</act:parent>
+    <act:description>Kommanditisten</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">2861bd56a52746acb9b4c50efe75a825</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Gesetzliche RÃ¼cklage 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
-    <act:id type="new">e8cfcf0042a2a8a69ea7a79dd324bc89</act:id>
+    <act:name>Kommandit-Kapital</act:name>
+    <act:id type="new">4fafa75279ad40d7b5a09a8a224e70ca</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2932</act:code>
-    <act:parent type="new">b3dead9027abe209e92e83b2ff7bac25</act:parent>
+    <act:code>2050</act:code>
+    <act:parent type="new">8d5f67944dc84237a58a2e85d17b5cef</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Gesetzliche RÃ¼cklage 0% Vorbelastung (EK02)</act:name>
-    <act:id type="new">3116ad9120a46702fb71e660478c7827</act:id>
+    <act:name>Verlustausgleichskonto</act:name>
+    <act:id type="new">24a0441b180d41bdb7c38119bcab68c8</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2933</act:code>
-    <act:parent type="new">b3dead9027abe209e92e83b2ff7bac25</act:parent>
+    <act:code>2060</act:code>
+    <act:parent type="new">8d5f67944dc84237a58a2e85d17b5cef</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>02. RÃ¼cklage fÃ¼r eigene Anteile</act:name>
-    <act:id type="new">493ca5a96de3a81c85b28962ed4b44a4</act:id>
+    <act:name>Gesellschafter-Darlehen</act:name>
+    <act:id type="new">7ba9aa8c494c459389c3fc8ef0d01c35</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2940</act:code>
-    <act:parent type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
+    <act:code>2070</act:code>
+    <act:parent type="new">8d5f67944dc84237a58a2e85d17b5cef</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>03. SatzungsmÃ¤ÃŸige RÃ¼cklagen</act:name>
-    <act:id type="new">b551f375739b526a28ceeb0aa69d13ee</act:id>
+    <act:name>III. Privat Vollhafter/Einzelunternehmer</act:name>
+    <act:id type="new">0c9872d2806145c68636e7f7c0d738f0</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2950</act:code>
     <act:slots>
       <slot>
         <slot:key>placeholder</slot:key>
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
+    <act:parent type="new">2861bd56a52746acb9b4c50efe75a825</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>SatzungsmÃ¤ÃŸige RÃ¼cklagen 40% Vorbelastung</act:name>
-    <act:id type="new">51e1bcbeab88a2af7351444ea29c255d</act:id>
+    <act:name>Privatentnahmen allgemein</act:name>
+    <act:id type="new">317f267e7e3645a19996d89428f644df</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2951</act:code>
-    <act:parent type="new">b551f375739b526a28ceeb0aa69d13ee</act:parent>
+    <act:code>2100</act:code>
+    <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>SatzungsmÃ¤ÃŸige RÃ¼cklagen 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
-    <act:id type="new">05f80bfe63cefb5233c0d96b4e90a465</act:id>
+    <act:name>Unentgeltliche Wertabgaben</act:name>
+    <act:id type="new">57325103c1d24542b0fcb5d180e54812</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2952</act:code>
-    <act:parent type="new">b551f375739b526a28ceeb0aa69d13ee</act:parent>
+    <act:code>2130</act:code>
+    <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>SatzungsmÃ¤ÃŸige RÃ¼cklagen 0% Vorbelastung (EK02)</act:name>
-    <act:id type="new">cda732f5d0eb28fd8f5066caa957049e</act:id>
+    <act:name>Privatsteuern</act:name>
+    <act:id type="new">03fc35ebe6bf4f3fb6e9290d1e179a19</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2953</act:code>
-    <act:parent type="new">b551f375739b526a28ceeb0aa69d13ee</act:parent>
+    <act:code>2150</act:code>
+    <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>04. Andere GewinnrÃ¼cklagen</act:name>
-    <act:id type="new">22676e23b2512574214dec23e28d61f1</act:id>
+    <act:name>Privateinlagen</act:name>
+    <act:id type="new">41c0693e84da4033a7c264569726307d</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2960</act:code>
-    <act:slots>
-      <slot>
-        <slot:key>placeholder</slot:key>
-        <slot:value type="string">true</slot:value>
-      </slot>
-    </act:slots>
-    <act:parent type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
+    <act:code>2180</act:code>
+    <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Eigenkapitalanteil von Wertaufholungen</act:name>
-    <act:id type="new">493937aba319f366e133cc1208afad93</act:id>
+    <act:name>Sonderausgaben beschrÃ¤nkt abzugsfÃ¤hig</act:name>
+    <act:id type="new">412086c7aca1486f9c72aa5b3889d8e0</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>2962</act:code>
-    <act:parent type="new">22676e23b2512574214dec23e28d61f1</act:parent>
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-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:id type="new">78ae362e0dbfac1d20076e86c030df07</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>3075</act:code>
-    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
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-    <act:id type="new">819c9e042d77d2d8cf1f8ea267c611da</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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-    <act:code>3080</act:code>
-    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
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-    <act:id type="new">8b541a54565977c027aaa1980041de96</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>3085</act:code>
-    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
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-    <act:id type="new">5924bab6272a6f176af3b187d7c3d126</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:description>Gegenkonto 6790</act:description>
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-    <act:id type="new">86b6f4a37fd0dcea21e4aebcb7f04c5c</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>3092</act:code>
-    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
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-    <act:name>RÃ¼ckstellungen fÃ¼r AbschluÃŸ- und PrÃ¼fungskosten</act:name>
-    <act:id type="new">9dd399dbda29584d1bf898838ecf2eac</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
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-    <act:code>3095</act:code>
-    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
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-    <act:name>AufwandsrÃ¼ckstellungen gemÃ¤ÃŸ Â§249 Abs. 2 HGB</act:name>
-    <act:id type="new">a6dd348289269e4b609ed06123b2a4cd</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>3098</act:code>
-    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
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-    <act:id type="new">c4a8cda4c1619fcb57c718d64f8faa7a</act:id>
+    <act:name>2339 GrundstÃ¼cksaufwand (UmsatzsteuerschlÃ¼ssel mÃ¶glich, nur Einzelunternehmen)</act:name>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>3099</act:code>
-    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
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-    <act:name>C. Verbindlichkeiten</act:name>
-    <act:id type="new">8755bf4081c942798c5ac5f34c5b1aac</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:id type="new">de51c7e09ef85fd4768482c9873d71b7</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
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-    <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
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-    <act:name>a) Anleihen, nicht konvertibel</act:name>
-    <act:id type="new">5915a4522e747674c7831a0d5edc376d</act:id>
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+    <act:id type="new">024a295cefd345ffa32aae7eb16f063e</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
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-    <act:parent type="new">de51c7e09ef85fd4768482c9873d71b7</act:parent>
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+    <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
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-    <act:id type="new">a9dc8adc5d95d9d7d7c3dff016e6adec</act:id>
+    <act:name>2359 GrundstÃ¼cksertrag (UmsatzsteuerschlÃ¼ssel mÃ¶glich, nur Einzelunternehmen</act:name>
+    <act:id type="new">acd3d3b22b014eaea08683407baf8423</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>3101</act:code>
-    <act:parent type="new">5915a4522e747674c7831a0d5edc376d</act:parent>
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-    <act:name>Anleihen, nicht konvertibel (1-5 Jahre)</act:name>
-    <act:id type="new">c0fa201dc751c2dd353dcaeb5619af65</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>3105</act:code>
-    <act:parent type="new">5915a4522e747674c7831a0d5edc376d</act:parent>
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-    <act:name>Anleihen, nicht konvertibel (g.5 Jahre)</act:name>
-    <act:id type="new">77801e429d3cf2f736943f84bbfd2b74</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>3110</act:code>
-    <act:parent type="new">5915a4522e747674c7831a0d5edc376d</act:parent>
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-    <act:id type="new">aeacb8efbecfd61776b68ceaabbd1a8e</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:parent type="new">de51c7e09ef85fd4768482c9873d71b7</act:parent>
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-    <act:id type="new">c143c56e844900decfb250502e61bd79</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>3121</act:code>
-    <act:parent type="new">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
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-    <act:id type="new">aca606dbc4c5ade581f71a4cd16b3ece</act:id>
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-    <act:parent type="new">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
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-    <act:id type="new">3067cb5b2dbe8e93df51cb22d68f9c36</act:id>
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-    <act:code>3130</act:code>
-    <act:parent type="new">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
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+    <act:id type="new">242d49b982f84bb4bfb14a5fb9f55dd4</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>3808</act:code>
-    <act:parent type="new">1ac3610bf6825ca16c1dd555cb44940d</act:parent>
+    <act:code>3120</act:code>
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+      <slot>
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+        <slot:value type="string">true</slot:value>
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+    </act:slots>
+    <act:parent type="new">045b0114151c4ab492f2156e7b2de95c</act:parent>
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-    <act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
-    <act:id type="new">edc1d6c73ae5b82d21fa87ec5ffd96a7</act:id>
+    <act:name>Anleihen konvertibel(bis 1 Jahr)</act:name>
+    <act:id type="new">fe2112df9f4c420287ff6928f97f0b75</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>3809</act:code>
-    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+    <act:code>3121</act:code>
+    <act:parent type="new">242d49b982f84bb4bfb14a5fb9f55dd4</act:parent>
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-    <act:name>Umsatzsteuer nicht fÃ¤llig</act:name>
-    <act:id type="new">cb006e38c871c34faeb5164e7662ede0</act:id>
+    <act:name>Anleihen konvertibel(1-5 Jahre)</act:name>
+    <act:id type="new">10e2f9008add4452aa9f0118622fe4e2</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>3125</act:code>
+    <act:parent type="new">242d49b982f84bb4bfb14a5fb9f55dd4</act:parent>
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+  <gnc:account version="2.0.0">
+    <act:name>Anleihen konvertibel(grÃ¶ÃŸer 5 Jahre)</act:name>
+    <act:id type="new">b8519cffd5aa4a17b6b334b2bf4508e4</act:id>
+    <act:type>LIABILITY</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>3130</act:code>
+    <act:parent type="new">242d49b982f84bb4bfb14a5fb9f55dd4</act:parent>
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+  <gnc:account version="2.0.0">
+    <act:name>02. Verbindlichkeiten gegenÃ¼ber Kreditinstituten</act:name>
+    <act:id type="new">01185b1bc11b4543beb8324a4bd8af45</act:id>
+    <act:type>LIABILITY</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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-    <act:name>Umsatzsteuer nicht fÃ¤llig 7%</act:name>
-    <act:id type="new">cbbc566c6cbe89d0c0e00681db1e3da4</act:id>
+    <act:name>Verbindlichkeiten gegenÃ¼ber Kreditinstituten</act:name>
+    <act:id type="new">3819c698e32b4e66a42e3a3fa2d943bc</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>3811</act:code>
-    <act:parent type="new">cb006e38c871c34faeb5164e7662ede0</act:parent>
+    <act:code>3150</act:code>
+    <act:slots>
+      <slot>
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+        <slot:value type="string">true</slot:value>
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+    <act:parent type="new">01185b1bc11b4543beb8324a4bd8af45</act:parent>
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-    <act:name>Umsatzsteuer nicht fÃ¤llig aus im Inland steuerpflichtigen EG-Lieferungen</act:name>
-    <act:id type="new">98828285aa78b084da26b62acc4880d4</act:id>
+    <act:name>Verbindlichkeiten Kreditinstitut (b.1J)</act:name>
+    <act:id type="new">5fba75210e56466dba9e434116dbbac2</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>3812</act:code>
-    <act:parent type="new">cb006e38c871c34faeb5164e7662ede0</act:parent>
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-    <act:name>Umsatzsteuer nicht fÃ¤llig aus im Inland steuerpflichtigen EG-Lieferungen 16%</act:name>
-    <act:id type="new">6f91728564f5efceef7ed4a7188c698f</act:id>
+    <act:name>Verbindlichkeiten Kreditinstitut (1-5J)</act:name>
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     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>3813</act:code>
-    <act:parent type="new">98828285aa78b084da26b62acc4880d4</act:parent>
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-    <act:name>Umsatzsteuer nicht fÃ¤llig 16%</act:name>
-    <act:id type="new">8198644d9fb9d0f780cee1f2f5de7b26</act:id>
+    <act:name>Verbindlichkeiten Kreditinstitut (g.5J)</act:name>
+    <act:id type="new">7bdd2d53e8b34e70ba4a73a77704979b</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>3815</act:code>
-    <act:parent type="new">cb006e38c871c34faeb5164e7662ede0</act:parent>
+    <act:code>3170</act:code>
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-    <act:name>Umsatzsteuer nicht fÃ¤llig 15%</act:name>
-    <act:id type="new">39ff80036df801b30b3364fcb6cc7e18</act:id>
+    <act:name>TZ-Verbindlichkeit. gg. Kreditinstituten</act:name>
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     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>3816</act:code>
-    <act:parent type="new">cb006e38c871c34faeb5164e7662ede0</act:parent>
+    <act:code>3180</act:code>
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+        <slot:value type="string">true</slot:value>
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+    <act:parent type="new">01185b1bc11b4543beb8324a4bd8af45</act:parent>
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-    <act:name>Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen</act:name>
-    <act:id type="new">16bc4b8c90d252be6193c6ec706d277a</act:id>
+    <act:name>TZ-Verbindlichkeit. Kreditinstitut(b.1J)</act:name>
+    <act:id type="new">dbb0be718c854dbcac0059dc49f23be8</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>3817</act:code>
-    <act:parent type="new">cb006e38c871c34faeb5164e7662ede0</act:parent>
+    <act:code>3181</act:code>
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-    <act:name>Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen/Werklieferungen</act:name>
-    <act:id type="new">2e4a7740b8819739a88a6c02ecbe319e</act:id>
+    <act:name>TZ-Verbindlichkeit. Kreditinstitut(1-5J)</act:name>
+    <act:id type="new">f2c4355e527343f7b08c11339b0465fb</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>3818</act:code>
-    <act:parent type="new">cb006e38c871c34faeb5164e7662ede0</act:parent>
+    <act:code>3190</act:code>
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   <gnc:account version="2.0.0">
-    <act:name>Umsatzsteuervorauszahlungen</act:name>
-    <act:id type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:id>
+    <act:name>TZ-Verbindlichkeit. Kreditinstitut(g.5J)</act:name>
+    <act:id type="new">39c7fdb594d040cca75406309fa95750</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>3820</act:code>
-    <act:description>Umsatzsteuervoranmeldungen</act:description>
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-    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
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-    <act:name>Umsatzsteuervorauszahlungen 1/11</act:name>
-    <act:id type="new">514276e874955b4f32008c078d0085d9</act:id>
+    <act:name>Gegenkonto bei Aufteilung Kto 3210-48</act:name>
+    <act:id type="new">a1b4116c493840d48f388496211b173d</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>3830</act:code>
-    <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
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-    <act:name>Nachsteuer</act:name>
-    <act:id type="new">f63ecbc200758bbe0927caf1813b409e</act:id>
+    <act:name>03. erhaltene Anzahlungen auf Bestellungen</act:name>
+    <act:id type="new">65eada73d6a348d19813ffcc89ab876e</act:id>
     <act:type>LIABILITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>3832</act:code>
-    <act:description>UstVa Zl. 52, Kz. 65</act:description>
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-            <slot:key>code</slot:key>
-            <slot:value type="string">K65</slot:value>
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     </act:slots>
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-    <act:id type="new">6dc1d68bf6a196c6b51e5f5e3d50de3d</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>3833</act:code>
-    <act:description>fÃ¼r Direktbuchungen der USt bei Leistungen eines im Ausland ansÃ¤ssigen Unternehmers</act:description>
-    <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
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-    <act:id type="new">a4071b167e1efe11d256feaeadaf424b</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>3834</act:code>
-    <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
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-    <act:name>Umsatzsteuer nach Â§13b UStG</act:name>
-    <act:id type="new">6cf2599b1f60ced718c520f313ee100b</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>3835</act:code>
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-    <act:id type="new">a2046307bda04804b5e6277e01baef5a</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
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-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:id type="new">ca4f3be70076340cc2702f8863077d48</act:id>
-    <act:type>LIABILITY</act:type>
+    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen (Kreditoren)</act:name>
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-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
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+    <act:description>Sammelkonto Kreditoren</act:description>
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-    <act:type>LIABILITY</act:type>
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-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>3900</act:code>
-    <act:parent type="new">ca4f3be70076340cc2702f8863077d48</act:parent>
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-    <act:type>LIABILITY</act:type>
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-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>3950</act:code>
-    <act:parent type="new">ca4f3be70076340cc2702f8863077d48</act:parent>
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-    <act:type>INCOME</act:type>
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-      <cmdty:space>ISO4217</cmdty:space>
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-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:id type="new">3d14d5d5d3001e01974df06bf3752d3a</act:id>
-    <act:type>INCOME</act:type>
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+    <act:id type="new">a7a646b475574ac4ae5dcb5c8372dba3</act:id>
+    <act:type>PAYABLE</act:type>
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+      <cmdty:space>CURRENCY</cmdty:space>
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+    <act:type>PAYABLE</act:type>
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-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
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-    <act:id type="new">a8a9c837a1002da5376d6d42e0032573</act:id>
-    <act:type>INCOME</act:type>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:type>INCOME</act:type>
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-    <act:type>INCOME</act:type>
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-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4120</act:code>
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+      <cmdty:space>CURRENCY</cmdty:space>
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+    <act:id type="new">9880bfb1c3304e8e9fcfa74afb8aaee0</act:id>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+      <cmdty:space>CURRENCY</cmdty:space>
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+    <act:id type="new">39578887935e49e0afaac91e09269daf</act:id>
+    <act:type>LIABILITY</act:type>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
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+    <act:id type="new">ab6bf492d1b94be1a77941ad62a68eaa</act:id>
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+    <act:name>Restlaufzeit bis 1 Jahr</act:name>
+    <act:id type="new">b97ae6f44bb44660ac4da99632769129</act:id>
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+    <act:code>3656</act:code>
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+    <act:name>Restlaufzeit 1 bis 5 Jahre</act:name>
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+    <act:code>3786</act:code>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>3796</act:code>
+    <act:description>fÃ¼r Â§4/3 EStG</act:description>
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+    <act:name>Lohn- und Gehaltsverrechnung nach Â§ 11 Abs. 2 Satz 2 EStG fÃ¼r Â§ 4 Abs. 3 EStG</act:name>
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+    <act:id type="new">0fd1c03d62524b39a25283b49e499619</act:id>
+    <act:type>LIABILITY</act:type>
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+    <act:code>3801</act:code>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>3802</act:code>
+    <act:description>anderes EU-Land</act:description>
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+    <act:code>3803</act:code>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>3805</act:code>
+    <act:description>Umsatzsteuer, voller Satz</act:description>
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+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>3820</act:code>
+    <act:description>Umsatzsteuervoranmeldungen</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
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+    <act:id type="new">bc243408121e46bca5ece0656e1f42f3</act:id>
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+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
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+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>3832</act:code>
+    <act:description>UstVa Zl. 52, Kz. 65</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K65</slot:value>
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+        <slot:value type="integer">1</slot:value>
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+    <act:name>USt EG-Erwerb Neufahrzeuge ohne UStID</act:name>
+    <act:id type="new">1f88c36bba5d4c838e1f39734dc353cc</act:id>
+    <act:type>LIABILITY</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
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+    <act:id type="new">267eba729cfc44b3a77a10217309730e</act:id>
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+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
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+    <act:id type="new">386a02fa9e1940938412b4f6e8c1ada9</act:id>
+    <act:type>LIABILITY</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>3839</act:code>
+    <act:description>aus der Auslagerung von GegenstÃ¤nden aus einem Umsatzsteuerlager</act:description>
+    <act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
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+    <act:name>Umsatzsteuer aus im Inland steuerpflichtigen EU-Lieferungen, nur OSS</act:name>
+    <act:id type="new">00f6c6ac220a48c89dd326ec6242a6f5</act:id>
+    <act:type>LIABILITY</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>3831</act:code>
+    <act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
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+    <act:type>LIABILITY</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>3837</act:code>
+    <act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
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+    <act:id type="new">056299aaf26e4d83976de95129a95831</act:id>
+    <act:type>LIABILITY</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>3838</act:code>
+    <act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
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+    <act:name>Umsatzsteuer laufendes Jahr</act:name>
+    <act:id type="new">f9eb21db7f4649e7b51578a4d92ec46d</act:id>
+    <act:type>LIABILITY</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>3840</act:code>
+    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
+  </gnc:account>
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+    <act:name>Umsatzsteuer Vorjahr</act:name>
+    <act:id type="new">0644c07e53414767a3d99819075916b5</act:id>
+    <act:type>LIABILITY</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>3841</act:code>
+    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Umsatzsteuer frÃ¼here Jahre</act:name>
+    <act:id type="new">d90dda8d51724697b5ed4cba2733bdb9</act:id>
+    <act:type>LIABILITY</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>3845</act:code>
+    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
+  </gnc:account>
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+    <act:id type="new">f304a83522b14b85858f4ab88a15d20f</act:id>
+    <act:type>LIABILITY</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>3850</act:code>
+    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>In Rechnung unberechtigt ausgewiesene und geschuldete SteuerbetrÃ¤ge</act:name>
+    <act:id type="new">ed01c4561a264320be42f0e20be741ee</act:id>
+    <act:type>LIABILITY</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>3851</act:code>
+    <act:description>UstVa Zl. 63f, Kz. 69</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
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+            <slot:key>code</slot:key>
+            <slot:value type="string">K69</slot:value>
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+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
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+    <act:id type="new">6021dcfc0f2a4fc9921c2d05ada30f7c</act:id>
+    <act:type>LIABILITY</act:type>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>3854</act:code>
+    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
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+    <act:id type="new">2351c6bf1ac0463481d1ddde53f84ade</act:id>
+    <act:type>LIABILITY</act:type>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>3798</act:code>
+    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
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+    <act:type>LIABILITY</act:type>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>3799</act:code>
+    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
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+    <act:id type="new">5e83141a9d384d6a80e1db6ab788185a</act:id>
+    <act:type>LIABILITY</act:type>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>3806</act:code>
+    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
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+    <act:type>LIABILITY</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>3860</act:code>
+    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
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+  <gnc:account version="2.0.0">
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+    <act:id type="new">ef7f25fddc8f414988d05bee0d259ebf</act:id>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>3865</act:code>
+    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
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+    <act:id type="new">991ee6f04b564a3eb2e3e7a6cdb6c3eb</act:id>
+    <act:type>LIABILITY</act:type>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+      <slot>
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+    <act:id type="new">d950429257864ee4a43e477d11a6930b</act:id>
+    <act:type>LIABILITY</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>3900</act:code>
+    <act:parent type="new">991ee6f04b564a3eb2e3e7a6cdb6c3eb</act:parent>
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+    <act:type>LIABILITY</act:type>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>3950</act:code>
+    <act:parent type="new">991ee6f04b564a3eb2e3e7a6cdb6c3eb</act:parent>
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+    <act:type>INCOME</act:type>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+        <slot:value type="string">true</slot:value>
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+        <slot:value type="integer">1</slot:value>
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+    <act:id type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+        <slot:key>placeholder</slot:key>
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+    <act:id type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:id type="new">03f5e247a44e4b03be81e3c2b0cf3bd6</act:id>
+    <act:type>INCOME</act:type>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>4100</act:code>
+    <act:description>UstVa Zl. 25, Kz. 48</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>notes</slot:key>
+        <slot:value type="string">Kredite, Immobilien ...</slot:value>
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+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
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+            <slot:key>code</slot:key>
+            <slot:value type="string">K48</slot:value>
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+        <slot:value type="integer">1</slot:value>
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+    <act:name>Sonstige steuerfr. UmsÃ¤tze Inland</act:name>
+    <act:id type="new">00174dfb42b34fb1b809c5566c2de3ab</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>4110</act:code>
+    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
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+    <act:type>INCOME</act:type>
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+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>4120</act:code>
+    <act:description>UstVa Zl. 24, Kz. 43</act:description>
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+        <slot:value type="string">Ausfuhrlieferungen, Lohnveredelung...</slot:value>
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+      <slot>
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+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K43</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Steuerfreie EG-Lieferungen (Â§4,1b UStG) an Abnehmer mit UStID</act:name>
+    <act:id type="new">fb4d3e46a6b946d3b28973fce0830651</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4125</act:code>
+    <act:description>UstVa Zl. 21, Kz. 41</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K41</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Innergemeinschaftl. DreiecksgeschÃ¤ft, Lieferung des ersten Abnehmers (Â§25b Abs. 2 UStG)</act:name>
+    <act:id type="new">54991ebadc7047eb9c7a0b900c9837ed</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4130</act:code>
+    <act:description>UstVa Zl. 40, Kz. 42</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K42</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID</act:name>
+    <act:id type="new">cc2c415b3c1c478bab2e844a3860619a</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4135</act:code>
+    <act:description>UstVa Zl. 22, Kz. 44</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K44</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Steuerfreie UmsÃ¤tze Offshore usw.</act:name>
+    <act:id type="new">794371b7aa7a48f28105603e4a6fea0b</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4140</act:code>
+    <act:description>UstVa Zl. 42, Kz. 45</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K45</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Steuerfreie UmsÃ¤tze Â§4 Nr. 2-7 UStG</act:name>
+    <act:id type="new">31560c9bfb8f41a89c2efda33a089dc2</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4150</act:code>
     <act:description>UstVa Zl. 24, Kz. 43</act:description>
     <act:slots>
-      <slot>
-        <slot:key>notes</slot:key>
-        <slot:value type="string">Ausfuhrlieferungen, Lohnveredelung...</slot:value>
-      </slot>
+      <slot>
+        <slot:key>notes</slot:key>
+        <slot:value type="string">grenzÃ¼berschr. BefÃ¶rderung, ZB-Gold, ...</slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K43</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Steuerfreie UmsÃ¤tze nach Â§ 4 Nr. 12 UStG (Vermietung und Verpachtung)</act:name>
+    <act:id type="new">fea1a7d4471d44cc9ed381a484755efa</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4105</act:code>
+    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>UmsatzerlÃ¶se nach Â§Â§ 25 und 25a UStG 19 % USt</act:name>
+    <act:id type="new">2d5bcf3a358545e7b9d552c4e8c160a5</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4136</act:code>
+    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>UmsatzerlÃ¶se nach Â§Â§ 25 und 25a UStG ohne USt</act:name>
+    <act:id type="new">8826f05d6ab24b0787befb8be45b2bce</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4138</act:code>
+    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>UmsatzerlÃ¶se aus Reiseleistungen Â§ 25 Abs. 2 UStG, steuerfrei</act:name>
+    <act:id type="new">ecbbab99545c49229ca488c1087792fc</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4139</act:code>
+    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Steuerfreie UmsÃ¤tze ohne Vorsteuerabzug zum Gesamtumsatz gehÃ¶rend, Â§ 4 UStG</act:name>
+    <act:id type="new">2310472a6de142bebb68f21c0f04c4fa</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4160</act:code>
+    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Steuerfreie UmsÃ¤tze ohne Vorsteuerabzug zum Gesamtumsatz gehÃ¶rend</act:name>
+    <act:id type="new">7b8382f0874b4ca5a260202bb669ccc6</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4165</act:code>
+    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>UmsatzerlÃ¶se</act:name>
+    <act:id type="new">50e29dba056e4ef6bc4fb3732780986f</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4000</act:code>
+    <act:description>zur freien VerfÃ¼gung</act:description>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se die mit den DurchschnittssÃ¤tzen des Â§24 UStG versteuert werden</act:name>
+    <act:id type="new">b36d2c1c006c4d39a207107ac162de01</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4180</act:code>
+    <act:description>UstVa Zl. 32, Kz. 76</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>notes</slot:key>
+        <slot:value type="string">land- und forstwirtschaftliche Betriebe</slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K76</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se Kleinunternehmer Â§19 UStG</act:name>
+    <act:id type="new">8f2ea490c4a04ebc8472a5e34030aaa7</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4185</act:code>
+    <act:description>< 17 500 â‚¬ VJ, 50 000 akt.</act:description>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se Geldspielautomaten 16% USt</act:name>
+    <act:id type="new">1a6bd13ce31840fd97e758b7ffa22013</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4186</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se</act:name>
+    <act:id type="new">df1115a4fb1640c3bcc3200ca0fad4c7</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4200</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>UmsatzerlÃ¶se 7% USt</act:name>
+    <act:id type="new">2cf1e980a2e24647a621f1fe71a57b4b</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4300</act:code>
+    <act:description>UstVa Zl. 28, Kz. 86</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K86</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se aus im Inland steuerpflichtigen EG Lieferungen 7% USt</act:name>
+    <act:id type="new">8d1fba0dd76d4aee9100c3027c789e1f</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4310</act:code>
+    <act:description>UstVa Zl. 36, Kz. 93</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K93</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se aus im Inland steuerpflichtigen EG Lieferungen 19% USt</act:name>
+    <act:id type="new">d7977146f0124e39b807eee7c756edaa</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4315</act:code>
+    <act:description>UstVa Zl. 35, Kz. 89</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K89</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se aus im anderen EG-Land steuerpflichtigen Lieferungen</act:name>
+    <act:id type="new">1d41f63691ed451b89cb404f9267101f</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4320</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se aus Leistungen, fÃ¼r die der LeistungsempfÃ¤nger die Steuer nach Â§13b UStG schuldet.</act:name>
+    <act:id type="new">7900227aab4a4798a32ac79de17d1bb3</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4337</act:code>
+    <act:description>UstVa Zl. 41, Kz. 60</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>notes</slot:key>
+        <slot:value type="string">Werklieferungen aus Ausland ...</slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K60</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se aus im Drittland steuerbaren Leistungen, im Inland nicht steuerbare UmsÃ¤tze</act:name>
+    <act:id type="new">ef40bbb490394a28b9b4065d3caca8a0</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4338</act:code>
+    <act:description>UstVa Zl. 42, Kz. 45</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K45</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
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+  <gnc:account version="2.0.0">
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+    <act:id type="new">474bcac575544902999fc996ea620ba6</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4339</act:code>
+    <act:description>UstVa Zl. 42, Kz. 45</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K45</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>UmsatzerlÃ¶se 16% USt</act:name>
+    <act:id type="new">268efeae2daa402eb035cf3064796f8b</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4340</act:code>
+    <act:description>UstVa Zl. 27, Kz. 51</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K51</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
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+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>UmsatzerlÃ¶se 19% USt</act:name>
+    <act:id type="new">aa9be6fbbe0742b096d0f50d50d677d0</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4400</act:code>
+    <act:description>UstVa Zl. 27, Kz. 81</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>tax-US</slot:key>
+        <slot:value type="frame">
+          <slot>
+            <slot:key>code</slot:key>
+            <slot:value type="string">K81</slot:value>
+          </slot>
+        </slot:value>
+      </slot>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se 19 % USt</act:name>
+    <act:id type="new">fdf89910a2f543e8b2b44ed2d1cfb5fc</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4410</act:code>
+    <act:parent type="new">aa9be6fbbe0742b096d0f50d50d677d0</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Sonderbetriebseinnahmen, TÃ¤tigkeitsvergÃ¼tung</act:name>
+    <act:id type="new">e02d793747c748ad80d89c02cd1db59e</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4500</act:code>
+    <act:slots>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
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+    </act:slots>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
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+    <act:name>ErlÃ¶se Abfallverwertung</act:name>
+    <act:id type="new">40bbef75970c4f28a51bc38dd6ec37e5</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4510</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se Leergut</act:name>
+    <act:id type="new">c46b08a877764955b21cc3756d3bf56c</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4520</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
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+    <act:name>ErlÃ¶se aus im anderen EU-Land steuerpflichtigen elektronischen Dienstleistungen</act:name>
+    <act:id type="new">d0a724661980402a8df1f78d3bd2be9a</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4331</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se 5 % USt</act:name>
+    <act:id type="new">ac519931f15b4366a97f8bba7183cf7d</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4333</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se 7 % USt</act:name>
+    <act:id type="new">393a21083ba2481d96d2fcffc6597d7e</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4334</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se aus Lieferungen von MobilfunkgerÃ¤ten, Tablet-Computern, Spielekonsolen und integrierten Schaltkreisen, fÃ¼r die der LeistungsempfÃ¤nger die Umsatzsteuer nach Â§ 13b UStG schuldet</act:name>
+    <act:id type="new">46dd7684217f4793af59b440f10b67b3</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4335</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se aus im anderen EU-Land steuerpflichtigen sonstigen Leistungen, fÃ¼r die der LeistungsempfÃ¤nger die Umsatzsteuer schuldet</act:name>
+    <act:id type="new">f9cb6a6f57854ca3b38b8363b3499f4a</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>4336</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se aus im Inland steuerpflichtigen elektronischen Dienstleistungen 19 % USt</act:name>
+    <act:id type="new">6be42418e1fa491da25ab250c755c332</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4449</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
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+    <act:name>NebenerlÃ¶se (Bezug zu Materialaufwand)</act:name>
+    <act:id type="new">3a2b4217741341a9a7838b10a58d757c</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4499</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
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+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>4501</act:code>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>4502</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>4503</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>4504</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>4505</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>4560</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
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+    <act:id type="new">8e75501226864a6f8a0597b6d5648826</act:id>
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+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>4564</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
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+  <gnc:account version="2.0.0">
+    <act:name>ProvisionsumsÃ¤tze, steuerfrei Â§ 4 Nr. 5 UStG</act:name>
+    <act:id type="new">02840f1bd17347e89db67b26a0e5b8df</act:id>
+    <act:type>INCOME</act:type>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>4565</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ProvisionsumsÃ¤tze 7 % USt</act:name>
+    <act:id type="new">05ea1eb1eb56409ab5cf60c9457b0ef4</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4566</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ProvisionsumsÃ¤tze 19 % USt</act:name>
+    <act:id type="new">72092888de5c45ca9dd0e3e2eeeac5fb</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4569</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
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+    <act:id type="new">08fbc8e95d4f4738a23ec0e432658aa9</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4570</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Sonstige ErtrÃ¤ge aus Provisionen, Lizenzen und Patenten, steuerfrei Â§ 4 Nr. 8 ff. UStG</act:name>
+    <act:id type="new">c8135dec329247d0957a263c0515e9e3</act:id>
+    <act:type>INCOME</act:type>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4574</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
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+  <gnc:account version="2.0.0">
+    <act:name>Sonstige ErtrÃ¤ge aus Provisionen, Lizenzen und Patenten, steuerfrei Â§ 4 Nr. 5 UStG</act:name>
+    <act:id type="new">1e1fe7f3ae0e435ea8c69ae4eaa0e7c7</act:id>
+    <act:type>INCOME</act:type>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>4575</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
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+  <gnc:account version="2.0.0">
+    <act:name>Sonstige ErtrÃ¤ge aus Provisionen, Lizenzen und Patenten 7 % USt</act:name>
+    <act:id type="new">e84a65b838fb44ffa64b932bf06c2919</act:id>
+    <act:type>INCOME</act:type>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>4576</act:code>
+    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
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+  <gnc:account version="2.0.0">
+    <act:name>Sonstige ErtrÃ¤ge aus Provisionen, Lizenzen und Patenten 19 % USt</act:name>
+    <act:id type="new">336b9402e51049fea2dac38acca83870</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
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+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>4579</act:code>
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+    <act:id type="new">9d260c26c29f47a995befb828257532f</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:slots>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
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+    </act:slots>
+    <act:parent type="new">7977a558bc81459c97039fdae54827a3</act:parent>
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+  <gnc:account version="2.0.0">
+    <act:name>Statistisches Konto ErlÃ¶se zum allgemeinen Umsatzsteuersatz (EÃœR)</act:name>
+    <act:id type="new">085da35486bc477598a66d5bfaf999ba</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4580</act:code>
+    <act:parent type="new">9d260c26c29f47a995befb828257532f</act:parent>
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+  <gnc:account version="2.0.0">
+    <act:name>Statistisches Konto ErlÃ¶se zum ermÃ¤ÃŸigten Umsatzsteuersatz (EÃœR)</act:name>
+    <act:id type="new">b34c7c8481d640acb3bce2ffceb7994b</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4581</act:code>
+    <act:parent type="new">9d260c26c29f47a995befb828257532f</act:parent>
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+  <gnc:account version="2.0.0">
+    <act:name>Statistisches Konto ErlÃ¶se steuerfrei und nicht steuerbar (EÃœR)</act:name>
+    <act:id type="new">ab6c926494b644f78e421cf4e1009c4d</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4582</act:code>
+    <act:parent type="new">9d260c26c29f47a995befb828257532f</act:parent>
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+  <gnc:account version="2.0.0">
+    <act:name>Gegenkonto 4580 - 4582 bei Aufteilung der ErlÃ¶se nach SteuersÃ¤tzen (EÃœR)</act:name>
+    <act:id type="new">ee4c90da0b8645fb8e50fa40679d5366</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4589</act:code>
+    <act:parent type="new">9d260c26c29f47a995befb828257532f</act:parent>
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+  <gnc:account version="2.0.0">
+    <act:name>Unentgeltliche Wertabgaben</act:name>
+    <act:id type="new">5fd4e2c253da467a8d88cb71021c50e8</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4600</act:code>
+    <act:parent type="new">7977a558bc81459c97039fdae54827a3</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Entnahme von GegenstÃ¤nden ohne USt</act:name>
+    <act:id type="new">8694dd038d164a958885121d9cf66f9f</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4605</act:code>
+    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Entnahme Unternehmer (Waren) 7% USt</act:name>
+    <act:id type="new">3d786df45c8045b5b58dc306fd7cb5bc</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4610</act:code>
+    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Entnahme Unternehmer (Waren) ohne USt</act:name>
+    <act:id type="new">1b289b3586c9477380b0261c7023faa5</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4619</act:code>
+    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Entnahme Unternehmer (Waren) 16% USt</act:name>
+    <act:id type="new">ec58df864e464a13b9895dfbf7109197</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4620</act:code>
+    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
+  </gnc:account>
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+    <act:name>Verwendung von GegenstÃ¤nden 7% USt</act:name>
+    <act:id type="new">d0e39d7df03545dfb615e0cec80b02dc</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4630</act:code>
+    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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+    <act:name>Verwendung von Gegenst.(Kfz) ohne USt</act:name>
+    <act:id type="new">8eb3ef9925034f189bb3dbaca0b72e5a</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4639</act:code>
+    <act:description>z. B. Kfz-Nutzung</act:description>
+    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
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+    <act:id type="new">423f62b9c4494f5797ac48b410be5310</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4640</act:code>
+    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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+    <act:id type="new">f85526655b454cd08f52e68dc67f9435</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4645</act:code>
+    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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+    <act:name>Verwendung von Gegenst. (Tel) 19% USt</act:name>
+    <act:id type="new">714303fe5b1741a0b308d240cb40e3e4</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4646</act:code>
+    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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+    <act:id type="new">baa30df95b0b43208800ff164f31931c</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4650</act:code>
+    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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+    <act:name>Unentgeltl. Erbringung Leist. ohne USt</act:name>
+    <act:id type="new">e2073f6a230f43a481e0236c5e8da213</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4659</act:code>
+    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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+    <act:id type="new">1601981eed7f4c46aaa75cb9e256bb8d</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>4660</act:code>
+    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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+    <act:id type="new">a60f873d3344434d8f6ac892b0a3bc4f</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4670</act:code>
+    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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+    <act:id type="new">be12a6320a984daea549be63b5f64431</act:id>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4679</act:code>
+    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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+    <act:name>Unentgeltl. Zuwend. von Waren 19% USt</act:name>
+    <act:id type="new">272c79b2329f48faaf42153c7bb38746</act:id>
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+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4680</act:code>
+    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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+    <act:id type="new">f16f968fd7f84c24bc9f8370c7c95114</act:id>
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+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>4686</act:code>
+    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>4689</act:code>
+    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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+    <act:id type="new">6944705f604b4214957e693b5b5cd0be</act:id>
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+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>4616</act:code>
+    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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+    <act:id type="new">514f586b0f624a91bd7913e0a085979f</act:id>
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+    <act:code>4636</act:code>
+    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>4637</act:code>
+    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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+    <act:id type="new">6a76c95a7bfb4494965ca8e8b3947787</act:id>
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+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>4638</act:code>
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+    <act:code>4656</act:code>
+    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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+    <act:code>4676</act:code>
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+    <act:code>4690</act:code>
+    <act:description>InnenumsÃ¤tze</act:description>
+    <act:parent type="new">7977a558bc81459c97039fdae54827a3</act:parent>
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+    <act:code>4695</act:code>
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+    <act:name>GewÃ¤hrte Boni</act:name>
+    <act:id type="new">5df1776d35d94438a08cc56197ce669b</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4769</act:code>
+    <act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Direkt mit dem Umsatz verbundene Steuern</act:name>
+    <act:id type="new">4eae7bdfe5624e7682a26a6f3106e578</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4699</act:code>
+    <act:parent type="new">7977a558bc81459c97039fdae54827a3</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>02. ErhÃ¶hung oder Verminderung des Bestandes an fertigen und unfertigen Erzeugnissen</act:name>
+    <act:id type="new">f16fb3484a054d03831f20ef9f8223da</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:slots>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>BestandsverÃ¤nderungen fertige Erzeugnisse</act:name>
+    <act:id type="new">c9cc2f46cb154f2abd6ef5e6e59a0a26</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4800</act:code>
+    <act:parent type="new">f16fb3484a054d03831f20ef9f8223da</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>BestandsverÃ¤nd.unfertige Erzeugnisse</act:name>
+    <act:id type="new">c1eb68a185cf4bf29ce0d452642c012c</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4810</act:code>
+    <act:parent type="new">f16fb3484a054d03831f20ef9f8223da</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>BestandsverÃ¤nderung unfertige Leistung</act:name>
+    <act:id type="new">a24983dd816040368c02d8bbb58c7190</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4815</act:code>
+    <act:parent type="new">f16fb3484a054d03831f20ef9f8223da</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>BestandsverÃ¤nderung BauauftrÃ¤ge</act:name>
+    <act:id type="new">bea1730f20764158b650256c6096f927</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4816</act:code>
+    <act:parent type="new">f16fb3484a054d03831f20ef9f8223da</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>BestandsverÃ¤nderung AuftrÃ¤ge in Arbeit</act:name>
+    <act:id type="new">92923f36bec1461cb670fd993ab35e09</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4818</act:code>
+    <act:parent type="new">f16fb3484a054d03831f20ef9f8223da</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>03. Andere aktivierte Eigenleistungen</act:name>
+    <act:id type="new">120cd55de01d4bd1bbce4a78e1c9b516</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:slots>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Andere aktivierte Eigenleistungen</act:name>
+    <act:id type="new">8545fdea9cd24da487065c24f08844c4</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4820</act:code>
+    <act:parent type="new">120cd55de01d4bd1bbce4a78e1c9b516</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Aktivierte Eigenleistungen (den Herstellungskosten zurechenbare Fremdkapitalzinsen)</act:name>
+    <act:id type="new">fb1f397863544f6ab264580b56cab80c</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4824</act:code>
+    <act:parent type="new">120cd55de01d4bd1bbce4a78e1c9b516</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Aktivierte Eigenleistungen zur Erstellung von selbst geschaffenen immateriellen VermÃ¶gensgegenstÃ¤nden</act:name>
+    <act:id type="new">a793f9b9eb0f4b578efe4a76247f7084</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4825</act:code>
+    <act:parent type="new">120cd55de01d4bd1bbce4a78e1c9b516</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>04. Sonstige betriebliche ErtrÃ¤ge</act:name>
+    <act:id type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:slots>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Sonstige betriebliche ErtrÃ¤ge</act:name>
+    <act:id type="new">5cc3fb1435fc4064976b84131e35ce9f</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4830</act:code>
+    <act:slots>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Sonstige betriebl. regelm. ErtrÃ¤ge</act:name>
+    <act:id type="new">f171675007894f2fb5aa4e9f20e9e2ad</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4835</act:code>
+    <act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Sonstige ErtrÃ¤ge betriebl., regelm. 19%</act:name>
+    <act:id type="new">8d392cd79da34596ba31f4dcbd272e75</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4836</act:code>
+    <act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Sonstige betriebsfr.regelm. ErtrÃ¤ge</act:name>
+    <act:id type="new">1c33c62b15ef4982b5fa2c122c1541eb</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4837</act:code>
+    <act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Sonstige ErtrÃ¤ge unregelmÃ¤ÃŸig</act:name>
+    <act:id type="new">00523fb731fc4b44a123d2fcb99420e4</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4839</act:code>
+    <act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Sonstige betriebliche ErtrÃ¤ge von verbundenen Unternehmen</act:name>
+    <act:id type="new">a1b69146ed0f4badab5c898f64fafa01</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4832</act:code>
+    <act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Andere NebenerlÃ¶se</act:name>
+    <act:id type="new">766c779d259047bfb05453c42f2e3f9f</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4833</act:code>
+    <act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Sonstige ErtrÃ¤ge betrieblich und regelmÃ¤ÃŸig 16 % USt</act:name>
+    <act:id type="new">743f3f610fe9493e808646f2186ff97c</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4834</act:code>
+    <act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge aus der WÃ¤hrungsumrechnung</act:name>
+    <act:id type="new">a8569dad13264475b128a78414ccdd68</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4840</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge Bewertung Finanzmittelfonds</act:name>
+    <act:id type="new">68db9c324069434fa884d871271d7f2c</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4843</act:code>
+    <act:parent type="new">a8569dad13264475b128a78414ccdd68</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Sonstige ErtrÃ¤ge betrieblich und regelmÃ¤ÃŸig, steuerfrei Â§ 4 Nr. 8 ff. UStG</act:name>
+    <act:id type="new">95baa519e7fe4e848dba0722e23f3c3f</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4841</act:code>
+    <act:parent type="new">a8569dad13264475b128a78414ccdd68</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Sonstige betriebliche ErtrÃ¤ge, steuerfrei z. B. Â§ 4 Nr. 2 bis 7 UStG</act:name>
+    <act:id type="new">009a262edac143d19b6ad9650ea1824e</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4842</act:code>
+    <act:parent type="new">a8569dad13264475b128a78414ccdd68</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se SachanlageverkÃ¤ufe steuerfrei Â§4 Nr. 1a</act:name>
+    <act:id type="new">3eabd21b7b7643e5bced846c6f626dcb</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4844</act:code>
+    <act:description>(bei Buchgewinn)</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>notes</slot:key>
+        <slot:value type="string">Ausfuhrlieferungen</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se aus VerkÃ¤ufen SachanlagevermÃ¶gen 19 % USt (bei Buchgewinn)</act:name>
+    <act:id type="new">ea5fdc3e7cf140179cf10330e097ece7</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4845</act:code>
+    <act:description>(bei Buchgewinn)</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se SachanlageverkÃ¤ufe steuerfrei Â§4 Nr. 1b</act:name>
+    <act:id type="new">38f2312f76c94506a8da80e7d3523c1a</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4848</act:code>
+    <act:description>(bei Buchgewinn)</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>notes</slot:key>
+        <slot:value type="string">innergemeischaftlich</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se SachanlageverkÃ¤ufe</act:name>
+    <act:id type="new">7a41d6d8d6a54f7b981fc01e12e17f83</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4849</act:code>
+    <act:description>(bei Buchgewinn)</act:description>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se VerkÃ¤ufe immat.VermÃ¶gensgegenst</act:name>
+    <act:id type="new">be8388d49703483e8b54ea0cf5ba77da</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4850</act:code>
+    <act:description>(bei Buchgewinn)</act:description>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se a. VerkÃ¤ufen Finanzanlagen</act:name>
+    <act:id type="new">10f882f466524d3fb279a10b3dbcc531</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4851</act:code>
+    <act:description>(bei Buchgewinn)</act:description>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErlÃ¶se aus VerkÃ¤ufen Finanzanlagen Â§ 3 Nr. 40 EStG bzw. Â§ 8b Abs. 2 KStG (bei Buchgewinn)</act:name>
+    <act:id type="new">4ca90fd4473849778867d8c078f0857f</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4852</act:code>
+    <act:description>(inlÃ¤ndische Kap.Ges.) (bei Buchgewinn)</act:description>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>AnlagenabgÃ¤nge Sachanlagen</act:name>
+    <act:id type="new">1da7cadf90d14931b376e2c11567c8fd</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4855</act:code>
+    <act:description>(Restbuchwert bei Buchgewinn)</act:description>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>AnlagenabgÃ¤nge immaterielle VermÃ¶gensgegenstÃ¤nde</act:name>
+    <act:id type="new">dc8ed46ac7b24e9c801f529e3a53c65c</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4856</act:code>
+    <act:description>(Restbuchwert bei Buchgewinn)</act:description>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>AbgÃ¤nge Finanzanlagen</act:name>
+    <act:id type="new">b98e7f0bf8764723b106946701154c84</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4857</act:code>
+    <act:description>(Restbuchwert bei Buchgewinn)</act:description>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>AnlagenabgÃ¤nge Finanzanlagen 100 %/50 % steuerfrei</act:name>
+    <act:id type="new">af14ec9cf7934a51af9926765b53558b</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4858</act:code>
+    <act:description>(Restbuchwert bei Buchgewinn)</act:description>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>GrundstÃ¼cksertrÃ¤ge</act:name>
+    <act:id type="new">9bc2b2816dcf4016b70843c478a787bc</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4860</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge aus Abgang von GegenstÃ¤nden des AnlagevermÃ¶gens</act:name>
+    <act:id type="new">ead67105d29f415da14bfb485c2796b3</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4900</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge aus der VerÃ¤uÃŸerung von Anteilen an Kapitalgesellschaften 100 %/50 % steuerfrei</act:name>
+    <act:id type="new">7e3c4a3d52454b489107268e928f389b</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4901</act:code>
+    <act:description>(inlÃ¤ndische Kap.Ges.)</act:description>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge aus dem Abgang von GegenstÃ¤nden des UmlaufvermÃ¶gens auÃŸer VorrÃ¤ten</act:name>
+    <act:id type="new">bf9c5b4a8904470e9994cec722d019b7</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4905</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge aus dem Abgang von GegenstÃ¤nden des UmlaufvermÃ¶gens (auÃŸer VorrÃ¤ten) 100%/50% steuerfrei</act:name>
+    <act:id type="new">9916322385104a599a0f669dd8bedce7</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4906</act:code>
+    <act:description>(inlÃ¤ndische Kap.Ges.)</act:description>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge aus Zuschreibungen des SachanlagevermÃ¶gen</act:name>
+    <act:id type="new">d424dfe9a0114aebad50ca895e4cac70</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4910</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge aus Zuschreibungen des immateriellen AnlagevermÃ¶g.</act:name>
+    <act:id type="new">54100d948b834d90bdc93d80e0cf92e0</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4911</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge aus Zuschreibungen des FinanzanlagevermÃ¶gens</act:name>
+    <act:id type="new">47d4d60a48aa4b6c9a16104176f005d9</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4912</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge aus Zuschreibungen des FinanzanlagevermÃ¶gens 100 %/50 % steuerfrei</act:name>
+    <act:id type="new">c250c8646a8a43f68b981aa5eceaadf3</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4913</act:code>
+    <act:description>(inlÃ¤ndische Kap.Ges.)</act:description>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge aus Zuschreibungen des anderen AnlagevermÃ¶gens 100 %/50 % steuerfrei</act:name>
+    <act:id type="new">25570449dcf245e2a15fbc6d86dc6641</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4914</act:code>
+    <act:description>(inlÃ¤ndische Kap.Ges.)</act:description>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge aus Zuschreibungen des UmlaufvermÃ¶gens auÃŸer VorrÃ¤ten</act:name>
+    <act:id type="new">561377c4d51a4881b1114ca784eca811</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4915</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge aus Zuschreibungen des UmlaufvermÃ¶gens 100 % /50 % steuerfrei</act:name>
+    <act:id type="new">a570ca91aabb48608de747f3cc26be6d</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4916</act:code>
+    <act:description>(inlÃ¤ndische Kap.Ges.)</act:description>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge aus der Herabsetzung der Pauschalwertberichtigung zu Forderungen</act:name>
+    <act:id type="new">6de38ff5222a4a3ab8e59ee0ba1ee380</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4920</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge aus der Herabsetzung der Einzelwertberichtigung zu Forderungen</act:name>
+    <act:id type="new">860b337e99894277a45e96e125580ded</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4923</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge aus abgeschriebenen Forderungen</act:name>
+    <act:id type="new">13e487214b5348c9831d4173966f05c2</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4925</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge aus der AuflÃ¶sung von RÃ¼ckstellungen</act:name>
+    <act:id type="new">52538fcfcc1d485a842265ede84992ef</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4930</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge aus der steuerlich niedrigeren Bewertung von RÃ¼ckstellungen</act:name>
+    <act:id type="new">853b5dc3966f4bfe8d996186f54bc168</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4932</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge aus der AuflÃ¶sung von Sonderposten mit RÃ¼cklageanteil (steuerfreie RÃ¼cklagen)</act:name>
+    <act:id type="new">797bd026e30e4ba7a1f334a13d82b8b7</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4935</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge aus der AuflÃ¶sung von Sonderposten mit RÃ¼cklageanteil (Sonderabschreibungen)</act:name>
+    <act:id type="new">55600d28cec24c2280e533a8314effe0</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4937</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge aus der AuflÃ¶sung von Sonderposten mit RÃ¼cklageanteil (aus der WÃ¤hrungsumstellung auf den Euro)</act:name>
+    <act:id type="new">8a2d4b74bd5e45b0b5d696fa68762779</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4938</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Verrechnete sonstige SachbezÃ¼ge (keine Waren)</act:name>
+    <act:id type="new">26a360be18e44815bf2c5af7e5c4ac62</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4940</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>SachbezÃ¼ge 7% USt</act:name>
+    <act:id type="new">706e1549efae4317a7fb54dca9b2002d</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4941</act:code>
+    <act:description>(Waren)</act:description>
+    <act:slots>
       <slot>
         <slot:key>tax-related</slot:key>
         <slot:value type="integer">1</slot:value>
       </slot>
-      <slot>
-        <slot:key>tax-US</slot:key>
-        <slot:value type="frame">
-          <slot>
-            <slot:key>code</slot:key>
-            <slot:value type="string">K43</slot:value>
-          </slot>
-        </slot:value>
-      </slot>
     </act:slots>
-    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Steuerfreie EG-Lieferungen (Â§4,1b UStG) an Abnehmer mit UStID</act:name>
-    <act:id type="new">498dcac4132faa3052bfb2af19a7b6fa</act:id>
+    <act:name>SachbezÃ¼ge 19% USt</act:name>
+    <act:id type="new">f62192b6767e49d48de3f315b0b4945d</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4125</act:code>
-    <act:description>UstVa Zl. 21, Kz. 41</act:description>
+    <act:code>4945</act:code>
+    <act:description>(Waren)</act:description>
     <act:slots>
       <slot>
         <slot:key>tax-related</slot:key>
         <slot:value type="integer">1</slot:value>
       </slot>
-      <slot>
-        <slot:key>tax-US</slot:key>
-        <slot:value type="frame">
-          <slot>
-            <slot:key>code</slot:key>
-            <slot:value type="string">K41</slot:value>
-          </slot>
-        </slot:value>
+    </act:slots>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Verrechnete sonstige SachbezÃ¼ge</act:name>
+    <act:id type="new">fd2cc03c84f9437a9d47fece91456ace</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4946</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Verrechnete sonstige SachbezÃ¼ge aus Kfz-Gestellung 19 % USt</act:name>
+    <act:id type="new">5b6b477d71f843ea808115aedfe8ebc4</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4947</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Verrechnete sonstige SachbezÃ¼ge ohne Umsatzsteuer</act:name>
+    <act:id type="new">5fcc5fa832254c3ea906dcbaddd4ad67</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4949</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Periodenfremde ErtrÃ¤ge</act:name>
+    <act:id type="new">37ae7874ccf7411d8a64622b8fdd506a</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4960</act:code>
+    <act:description>(soweit nicht auÃŸerordentlich)</act:description>
+    <act:slots>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
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-    <act:name>Innergemeinschaftl. DreiecksgeschÃ¤ft, Lieferung des ersten Abnehmers (Â§25b Abs. 2 UStG)</act:name>
-    <act:id type="new">17fb01aec55ddc4c737783ea99564e66</act:id>
+    <act:name>VersicherungsentschÃ¤digungen</act:name>
+    <act:id type="new">a91113aa79974341b8065abe010b5a3c</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4130</act:code>
-    <act:description>UstVa Zl. 40, Kz. 42</act:description>
-    <act:slots>
-      <slot>
-        <slot:key>tax-related</slot:key>
-        <slot:value type="integer">1</slot:value>
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-      <slot>
-        <slot:key>tax-US</slot:key>
-        <slot:value type="frame">
-          <slot>
-            <slot:key>code</slot:key>
-            <slot:value type="string">K42</slot:value>
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-      </slot>
-    </act:slots>
-    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+    <act:code>4970</act:code>
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   <gnc:account version="2.0.0">
-    <act:name>Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID</act:name>
-    <act:id type="new">3fbfe6ca63fb3201f17299d6e1d86d80</act:id>
+    <act:name>InvestitionszuschÃ¼sse</act:name>
+    <act:id type="new">95f9345d78154a0980a95d6988d56857</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4135</act:code>
-    <act:description>UstVa Zl. 22, Kz. 44</act:description>
-    <act:slots>
-      <slot>
-        <slot:key>tax-related</slot:key>
-        <slot:value type="integer">1</slot:value>
-      </slot>
-      <slot>
-        <slot:key>tax-US</slot:key>
-        <slot:value type="frame">
-          <slot>
-            <slot:key>code</slot:key>
-            <slot:value type="string">K44</slot:value>
-          </slot>
-        </slot:value>
-      </slot>
-    </act:slots>
-    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+    <act:code>4975</act:code>
+    <act:description>(steuerpflichtig)</act:description>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Steuerfreie UmsÃ¤tze Offshore usw.</act:name>
-    <act:id type="new">aa28275b5bee54722d7cbe9d02a9781f</act:id>
+    <act:name>Investitionszulagen</act:name>
+    <act:id type="new">590dd7bc5c534c1b8543169ba96f6831</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4140</act:code>
-    <act:description>UstVa Zl. 42, Kz. 45</act:description>
-    <act:slots>
-      <slot>
-        <slot:key>tax-related</slot:key>
-        <slot:value type="integer">1</slot:value>
-      </slot>
-      <slot>
-        <slot:key>tax-US</slot:key>
-        <slot:value type="frame">
-          <slot>
-            <slot:key>code</slot:key>
-            <slot:value type="string">K45</slot:value>
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-        </slot:value>
-      </slot>
-    </act:slots>
-    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+    <act:code>4980</act:code>
+    <act:description>(steuerfrei)</act:description>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Steuerfreie UmsÃ¤tze Â§4 Nr. 2-7 UStG</act:name>
-    <act:id type="new">5577d4805c75e241bf0df3d2cb97924b</act:id>
+    <act:name>Steuerfreie ErtrÃ¤ge aus der AuflÃ¶sung von Sonderposten mit RÃ¼cklageanteil</act:name>
+    <act:id type="new">177028084e594faea8d62313d6fab76a</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4150</act:code>
-    <act:description>UstVa Zl. 24, Kz. 43</act:description>
-    <act:slots>
-      <slot>
-        <slot:key>notes</slot:key>
-        <slot:value type="string">grenzÃ¼berschr. BefÃ¶rderung, ZB-Gold, ...</slot:value>
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-      <slot>
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-        <slot:value type="integer">1</slot:value>
-      </slot>
-      <slot>
-        <slot:key>tax-US</slot:key>
-        <slot:value type="frame">
-          <slot>
-            <slot:key>code</slot:key>
-            <slot:value type="string">K43</slot:value>
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-        </slot:value>
-      </slot>
-    </act:slots>
-    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
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+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>UmsatzerlÃ¶se</act:name>
-    <act:id type="new">79add6611187c285821d29f9ec968478</act:id>
+    <act:name>Sonstige steuerfreie Betriebseinnahmen</act:name>
+    <act:id type="new">1c24216472c54f1ba1afffbd97f74575</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4000</act:code>
-    <act:description>zur freien VerfÃ¼gung</act:description>
-    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+    <act:code>4982</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErlÃ¶se die mit den DurchschnittssÃ¤tzen des Â§24 UStG versteuert werden</act:name>
-    <act:id type="new">d458b83b14466d59de3db27b48ab7182</act:id>
+    <act:name>ErtrÃ¤ge aus der WÃ¤hrungsumrechnung (nicht Â§ 256a HGB)</act:name>
+    <act:id type="new">6424887c9ef24be190521a6f1b167a51</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4180</act:code>
-    <act:description>UstVa Zl. 32, Kz. 76</act:description>
-    <act:slots>
-      <slot>
-        <slot:key>notes</slot:key>
-        <slot:value type="string">land- und forstwirtschaftliche Betriebe</slot:value>
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-      <slot>
-        <slot:key>tax-related</slot:key>
-        <slot:value type="integer">1</slot:value>
-      </slot>
-      <slot>
-        <slot:key>tax-US</slot:key>
-        <slot:value type="frame">
-          <slot>
-            <slot:key>code</slot:key>
-            <slot:value type="string">K76</slot:value>
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-        </slot:value>
-      </slot>
-    </act:slots>
-    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+    <act:code>4847</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErlÃ¶se Kleinunternehmer Â§19 UStG</act:name>
-    <act:id type="new">4620b03acccf52c62cbb7367c5c5db5b</act:id>
+    <act:name>ErlÃ¶se aus Vermietung und Verpachtung, umsatzsteuerfrei Â§ 4 Nr. 12 UStG</act:name>
+    <act:id type="new">0f08a0beb63e423fb5f18a07731c5d28</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4185</act:code>
-    <act:description>< 17 500 â‚¬ VJ, 50 000 akt.</act:description>
-    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+    <act:code>4861</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErlÃ¶se Geldspielautomaten 16% USt</act:name>
-    <act:id type="new">435c18fffaa5d002930d05c4f6fb3594</act:id>
+    <act:name>ErlÃ¶se aus Vermietung und Verpachtung 19 % USt</act:name>
+    <act:id type="new">f0c51dd665334d57a503cb59eef3674d</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4186</act:code>
-    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+    <act:code>4862</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErlÃ¶se</act:name>
-    <act:id type="new">d6f71f8e7301d820ab72703d4ba65323</act:id>
+    <act:name>ErlÃ¶se aus VerkÃ¤ufen von WirtschaftsgÃ¼tern des UmlaufvermÃ¶gens 19 % USt fÃ¼r Â§ 4 Abs. 3 Satz 4 EStG</act:name>
+    <act:id type="new">4b218c599a034082bb5634db12e007ef</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4200</act:code>
-    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+    <act:code>4865</act:code>
+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>UmsatzerlÃ¶se 7% USt</act:name>
-    <act:id type="new">3a5a605a3cb5bf051ef505995a1032b3</act:id>
+    <act:name>ErlÃ¶se aus VerkÃ¤ufen von WirtschaftsgÃ¼tern des UmlaufvermÃ¶gens, umsatzsteuerfrei Â§ 4 Nr. 8 ff. UStG i. V. m. Â§ 4 Abs. 3 Satz 4 EStG</act:name>
+    <act:id type="new">a80770c730774688b443794acf598f00</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4300</act:code>
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-            <slot:value type="string">K86</slot:value>
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-    <act:name>ErlÃ¶se aus im Inland steuerpflichtigen EG Lieferungen 7% USt</act:name>
-    <act:id type="new">fa4978d47e6130030972292aceb1a9e3</act:id>
+    <act:name>ErlÃ¶se aus VerkÃ¤ufen von WirtschaftsgÃ¼tern des UmlaufvermÃ¶gens, umsatzsteuerfrei Â§ 4 Nr. 8 ff. UStG i. V. m. Â§ 4 Abs. 3 Satz 4 EStG, Â§ 3 Nr. 40 EStG bzw. Â§ 8b Abs. 2 KStG</act:name>
+    <act:id type="new">b0737742c31c4d6c8f7eb00155616f7c</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4310</act:code>
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-    <act:id type="new">7fb425afaf83ab27a04c4665b18f3498</act:id>
+    <act:name>ErlÃ¶se aus VerkÃ¤ufen von WirtschaftsgÃ¼tern des UmlaufvermÃ¶gens nach Â§ 4 Abs. 3 Satz 4 EStG</act:name>
+    <act:id type="new">253f03e053ca4b60970f545e6c2c67e3</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4330</act:code>
-    <act:description>UstVa Zl. 35, Kz. 97</act:description>
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-      <slot>
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-        <slot:value type="integer">1</slot:value>
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-            <slot:value type="string">K97</slot:value>
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-      </slot>
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-    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
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   <gnc:account version="2.0.0">
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-    <act:id type="new">7fb425afaf83ab27a04c4665b18f3598</act:id>
+    <act:name>ErtrÃ¤ge aus der AuflÃ¶sung einer steuerlichen RÃ¼cklage nach Â§ 6b Abs. 3 EStG</act:name>
+    <act:id type="new">f306a8bc295f43c5b9b5379aea368722</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4315</act:code>
-    <act:description>UstVa Zl. 35, Kz. 89</act:description>
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-      <slot>
-        <slot:key>tax-related</slot:key>
-        <slot:value type="integer">1</slot:value>
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-      <slot>
-        <slot:key>tax-US</slot:key>
-        <slot:value type="frame">
-          <slot>
-            <slot:key>code</slot:key>
-            <slot:value type="string">K89</slot:value>
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-        </slot:value>
-      </slot>
-    </act:slots>
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   <gnc:account version="2.0.0">
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-    <act:id type="new">baa97706a92a388670d4b65554feb84a</act:id>
+    <act:name>ErtrÃ¤ge aus der AuflÃ¶sung einer steuerlichen RÃ¼cklage nach Â§ 6b Abs. 10 EStG</act:name>
+    <act:id type="new">a4fe7483e28441daaeb99160a461cd3f</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4320</act:code>
-    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
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-    <act:id type="new">36b8db0579cb00c7b10e0fb28966aa57</act:id>
+    <act:name>ErtrÃ¤ge aus der AuflÃ¶sung der RÃ¼cklage fÃ¼r Ersatzbeschaffung, R 6.6 EStR</act:name>
+    <act:id type="new">38ebbf69dcfc45da8c632f0c24fa2752</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4337</act:code>
-    <act:description>UstVa Zl. 41, Kz. 60</act:description>
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-      <slot>
-        <slot:key>notes</slot:key>
-        <slot:value type="string">Werklieferungen aus Ausland ...</slot:value>
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-        <slot:value type="integer">1</slot:value>
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-      <slot>
-        <slot:key>tax-US</slot:key>
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-    <act:name>ErlÃ¶se aus im Drittland steuerbaren Leistungen, im Inland nicht steuerbare UmsÃ¤tze</act:name>
-    <act:id type="new">4c992cba06b58574f792cdb344832907</act:id>
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+    <act:id type="new">b42aecd7714748b79705be9a2f7441d8</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4338</act:code>
-    <act:description>UstVa Zl. 42, Kz. 45</act:description>
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-      <slot>
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-    <act:name>ErlÃ¶se aus im anderen EG-Land steuerbaren Leistungen, im Inland nicht steuerbare UmsÃ¤tze</act:name>
-    <act:id type="new">25880006980f672779fff77aac0b49d3</act:id>
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+    <act:id type="new">34f7f4a655b943369418927864128214</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4339</act:code>
-    <act:description>UstVa Zl. 42, Kz. 45</act:description>
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-      <slot>
-        <slot:key>tax-related</slot:key>
-        <slot:value type="integer">1</slot:value>
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-        <slot:key>tax-US</slot:key>
-        <slot:value type="frame">
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-            <slot:key>code</slot:key>
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+  <gnc:account version="2.0.0">
+    <act:name>ErtrÃ¤ge aus der Aktivierung unentgeltlich erworbener VermÃ¶gensgegenstÃ¤nde</act:name>
+    <act:id type="new">6b4f06d2eb2a41909fdc032cc525275d</act:id>
+    <act:type>INCOME</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>4987</act:code>
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-    <act:name>UmsatzerlÃ¶se 16% USt</act:name>
-    <act:id type="new">ece894d93ba331ecafc6e4084b83ebe1</act:id>
+    <act:name>Kostenerstattungen, RÃ¼ckvergÃ¼tungen und Gutschriften fÃ¼r frÃ¼here Jahre</act:name>
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     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4340</act:code>
-    <act:description>UstVa Zl. 27, Kz. 51</act:description>
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-      <slot>
-        <slot:key>tax-related</slot:key>
-        <slot:value type="integer">1</slot:value>
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-      <slot>
-        <slot:key>tax-US</slot:key>
-        <slot:value type="frame">
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-            <slot:key>code</slot:key>
-            <slot:value type="string">K51</slot:value>
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-    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>UmsatzerlÃ¶se 19% USt</act:name>
-    <act:id type="new">ecf894d93ba331ecafc6e4084b83ebe1</act:id>
+    <act:name>ErtrÃ¤ge aus Verwaltungskostenumlagen</act:name>
+    <act:id type="new">fe213770c6e94db096519be0cbbe64f6</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4400</act:code>
-    <act:description>UstVa Zl. 27, Kz. 81</act:description>
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-      <slot>
-        <slot:key>tax-related</slot:key>
-        <slot:value type="integer">1</slot:value>
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-      <slot>
-        <slot:key>tax-US</slot:key>
-        <slot:value type="frame">
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-            <slot:key>code</slot:key>
-            <slot:value type="string">K81</slot:value>
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-        </slot:value>
-      </slot>
-    </act:slots>
-    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
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+    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ProvisionserlÃ¶se</act:name>
-    <act:id type="new">4cc96976e01bee25735c73178ffdea87</act:id>
+    <act:name>09. ErtrÃ¤ge aus Beteiligungen</act:name>
+    <act:id type="new">94c65d1a6f6244c283ad078afd91a7a4</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4500</act:code>
-    <act:description>ohne Umsatzsteuer</act:description>
     <act:slots>
       <slot>
         <slot:key>placeholder</slot:key>
         <slot:value type="string">true</slot:value>
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     </act:slots>
-    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ProvisionserlÃ¶se, steuerfrei Â§4 Nr.8ff</act:name>
-    <act:id type="new">a829326489ce9ca31eeb1b4455261442</act:id>
+    <act:name>- davon aus verbundenen Unternehmen</act:name>
+    <act:id type="new">d9c3c59cd1404eb3b7f7681cdc466a13</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4504</act:code>
-    <act:parent type="new">4cc96976e01bee25735c73178ffdea87</act:parent>
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-    <act:name>ProvisionserlÃ¶se, steuerfrei Â§4 Nr.5</act:name>
-    <act:id type="new">d3801c0ca8cc4f691ce84e5bd50a2a57</act:id>
+    <act:name>Laufende ErtrÃ¤ge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100 % / 50 % steuerfrei</act:name>
+    <act:id type="new">5546e44689074c58bed7b7bae39cf0c9</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4505</act:code>
-    <act:parent type="new">4cc96976e01bee25735c73178ffdea87</act:parent>
+    <act:code>7006</act:code>
+    <act:description>inlÃ¤ndische Kap.Ges.</act:description>
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   <gnc:account version="2.0.0">
-    <act:name>ProvisionserlÃ¶se 7% USt</act:name>
-    <act:id type="new">a5db0ce8416525dd0bfbcb2ef4fcd88a</act:id>
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     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4506</act:code>
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-      <slot>
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-    <act:parent type="new">4cc96976e01bee25735c73178ffdea87</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ProvisionserlÃ¶se 16% USt</act:name>
-    <act:id type="new">75cf3712ed8f53436100fa010b13988a</act:id>
+    <act:name>ErtrÃ¤ge aus Beteiligungen</act:name>
+    <act:id type="new">2f0be45e8d3146ada332b7462857ecf1</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4508</act:code>
-    <act:slots>
-      <slot>
-        <slot:key>tax-related</slot:key>
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-    <act:parent type="new">4cc96976e01bee25735c73178ffdea87</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErlÃ¶se Abfallverwertung</act:name>
-    <act:id type="new">848635d39fccb98111217947eca94efe</act:id>
+    <act:name>ErtrÃ¤ge aus Anteilen an Kapitalgesellschaften (Beteiligung) Â§ 3 Nr. 40 EStG bzw. Â§ 8b Abs. 1 KStG9</act:name>
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     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4510</act:code>
-    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+    <act:code>7005</act:code>
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   <gnc:account version="2.0.0">
-    <act:name>ErlÃ¶se Leergut</act:name>
-    <act:id type="new">546b3f2dd03327db5f0c546f0d360c90</act:id>
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     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4520</act:code>
-    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
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-    <act:name>b) Statistische Konten EÃœR UmsatzerlÃ¶se</act:name>
-    <act:id type="new">8975598d0c5f97dc274c22fd4dfa9955</act:id>
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     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
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   <gnc:account version="2.0.0">
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-    <act:id type="new">05c0903886ffeacba192f17e5bb7da11</act:id>
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     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4580</act:code>
-    <act:parent type="new">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Statistisches Konto ErlÃ¶se zum ermÃ¤ÃŸigten Umsatzsteuersatz (EÃœR)</act:name>
-    <act:id type="new">d947b451ff8ab5132c5dd7815536ac85</act:id>
+    <act:name>ErtrÃ¤ge aus Beteiligungen an Personengesellschaften (verbundene Unternehmen), Â§ 9 GewStG bzw. Â§ 18 EStG</act:name>
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     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4581</act:code>
-    <act:parent type="new">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
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   <gnc:account version="2.0.0">
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-    <act:id type="new">f6e5bf2027b41a2dcd697c2e369ac1c4</act:id>
+    <act:name>10. ErtrÃ¤ge aus anderen Wertpapieren und Ausleihungen des FinanzanlagevermÃ¶gens</act:name>
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     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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-    <act:code>4800</act:code>
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-    <act:name>BestandsverÃ¤nd.unfertige Erzeugnisse</act:name>
-    <act:id type="new">2267eb74f0a261061862c5d08cdb604c</act:id>
+    <act:name>14. Ergebnis der gewÃ¶hnlichen GeschÃ¤ftstÃ¤tigkeit</act:name>
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     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4810</act:code>
-    <act:parent type="new">1e39012da3dcba7d9581752aa72fdac3</act:parent>
+    <act:description>Achtung Summenzeile 1-13</act:description>
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   <gnc:account version="2.0.0">
-    <act:name>BestandsverÃ¤nderung unfertige Leistung</act:name>
-    <act:id type="new">79e3d78bb13ba1af5196e1a04bdeae0a</act:id>
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     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4815</act:code>
-    <act:parent type="new">1e39012da3dcba7d9581752aa72fdac3</act:parent>
+    <act:slots>
+      <slot>
+        <slot:key>placeholder</slot:key>
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+    </act:slots>
+    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>BestandsverÃ¤nderung BauauftrÃ¤ge</act:name>
-    <act:id type="new">70d87d98566e919692568add053ab7dd</act:id>
+    <act:name>ErtrÃ¤ge durch Verschmelzung und Umwandlung</act:name>
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     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4816</act:code>
-    <act:parent type="new">1e39012da3dcba7d9581752aa72fdac3</act:parent>
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-    <act:name>BestandsverÃ¤nderung AuftrÃ¤ge in Arbeit</act:name>
-    <act:id type="new">8f7266a6409fe57c0b87e1a5577c606b</act:id>
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     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4818</act:code>
-    <act:parent type="new">1e39012da3dcba7d9581752aa72fdac3</act:parent>
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-    <act:name>03. Andere aktivierte Eigenleistungen</act:name>
-    <act:id type="new">65a4c9e673990503afd7bd9e0f005db7</act:id>
+    <act:name>ErtrÃ¤ge aus der Anwendung von Ãœbergangsvorschriften</act:name>
+    <act:id type="new">76554ac9cce844329acce76ff0f7f2d1</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:slots>
-      <slot>
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-    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
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-    <act:name>Andere aktivierte Eigenleistungen</act:name>
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     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4820</act:code>
-    <act:parent type="new">65a4c9e673990503afd7bd9e0f005db7</act:parent>
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-    <act:name>04. Sonstige betriebliche ErtrÃ¤ge</act:name>
-    <act:id type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:id>
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     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
+    <act:description>Achtung Summenzeile 15-16</act:description>
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       <slot>
         <slot:key>placeholder</slot:key>
         <slot:value type="string">true</slot:value>
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     </act:slots>
-    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
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-    <act:name>Sonstige betriebliche ErtrÃ¤ge</act:name>
-    <act:id type="new">3e8610310df1d2b66689dead1545a65b</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>05. Materialaufwand</act:name>
+    <act:id type="new">86e93b789a3443c2b8f15adb65527789</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4830</act:code>
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       <slot>
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-      <cmdty:space>ISO4217</cmdty:space>
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-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>4836</act:code>
-    <act:parent type="new">3e8610310df1d2b66689dead1545a65b</act:parent>
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-    <act:name>Sonstige betriebsfr.regelm. ErtrÃ¤ge</act:name>
-    <act:id type="new">1f37f84639600bcd96fe06406f080f80</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>a) Aufwendungen fÃ¼r Roh-, Hilfs- und Betriebsstoffe und fÃ¼r bezogene Waren</act:name>
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-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4837</act:code>
-    <act:parent type="new">3e8610310df1d2b66689dead1545a65b</act:parent>
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-    <act:name>Sonstige ErtrÃ¤ge unregelmÃ¤ÃŸig</act:name>
-    <act:id type="new">f6fd8913356f3a5ba8def7ef3ce4376e</act:id>
-    <act:type>INCOME</act:type>
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+    <act:id type="new">eef6adc83cd2446bafba545d4cdfcc9f</act:id>
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-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>4839</act:code>
-    <act:parent type="new">3e8610310df1d2b66689dead1545a65b</act:parent>
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-    <act:type>INCOME</act:type>
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+    <act:id type="new">ffc24273984c41bf9e29e7c85c367819</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4840</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
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   <gnc:account version="2.0.0">
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-    <act:id type="new">ae7e95a7b98099e0c6ab06e75955817a</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Einkauf von Roh-,Hilfs- und Betriebsstoffen</act:name>
+    <act:id type="new">3024dacba015405fb7797c7efedc9820</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4843</act:code>
-    <act:parent type="new">e42b6d2cd19cd5d85b01f2f91ae15a61</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErlÃ¶se SachanlageverkÃ¤ufe steuerfrei Â§4 Nr. 1a</act:name>
-    <act:id type="new">d41a3c99a6ce8d5fdc749e10c0e012b4</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer</act:name>
+    <act:id type="new">f05706cc576547f9b265353953ea54a6</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4844</act:code>
-    <act:description>(bei Buchgewinn)</act:description>
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-      <slot>
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-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
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   <gnc:account version="2.0.0">
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-    <act:id type="new">7fcd15b7eaadd2a98d2378c7b96bd04d</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe ohne Vorsteuerabzug</act:name>
+    <act:id type="new">628ed23a9774484b8199e49a1f5029fa</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4845</act:code>
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   <gnc:account version="2.0.0">
-    <act:name>ErlÃ¶se SachanlageverkÃ¤ufe steuerfrei Â§4 Nr. 1b</act:name>
-    <act:id type="new">d16fb532f016b5b97efc2905071370ef</act:id>
-    <act:type>INCOME</act:type>
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-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
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   <gnc:account version="2.0.0">
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-    <act:type>INCOME</act:type>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4849</act:code>
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-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErlÃ¶se VerkÃ¤ufe immat.VermÃ¶gensgegenst</act:name>
-    <act:id type="new">68953352191a7ad57362fc9a4208c8fc</act:id>
-    <act:type>INCOME</act:type>
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+    <act:id type="new">ec8b39a062d34e639bf5ed9a7c1a8728</act:id>
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     <act:commodity>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4850</act:code>
-    <act:description>(bei Buchgewinn)</act:description>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
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-    <act:id type="new">b2d46ca3a64fade2197c984c012d11d7</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb ohne Vorsteuer und 7 % Umsatzsteuer</act:name>
+    <act:id type="new">49bf941497fd40009e223f0951c38601</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4851</act:code>
-    <act:description>(bei Buchgewinn)</act:description>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5167</act:code>
+    <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>ErlÃ¶se aus VerkÃ¤ufen Finanzanlagen 100 %/50 % steuerfrei</act:name>
-    <act:id type="new">1c8e09eed7456660192d41c23b610c62</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe 5,5 % Vorsteuer</act:name>
+    <act:id type="new">b62678ac053348c1b2344848cc9b978e</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4852</act:code>
-    <act:description>(inlÃ¤ndische Kap.Ges.) (bei Buchgewinn)</act:description>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5170</act:code>
+    <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>AnlagenabgÃ¤nge Sachanlagen</act:name>
-    <act:id type="new">b0ca0af06fe985b9af2b3a328cbcb8f6</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe 10,7 % / 9,5 % Vorsteuer</act:name>
+    <act:id type="new">54c7a1f403b9447b9c4d8c09542fc296</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4855</act:code>
-    <act:description>(Restbuchwert bei Buchgewinn)</act:description>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5171</act:code>
+    <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>AnlagenabgÃ¤nge immaterielle VermÃ¶gensgegenstÃ¤nde</act:name>
-    <act:id type="new">cc5715037741cb6dc51352b19dbe69a7</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe aus einem USt-Lager Â§ 13a UStG 7 % Vorsteuer und 7 % Umsatzsteuer</act:name>
+    <act:id type="new">a91b641dc0f3498f9dae9503ebc0068e</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4856</act:code>
-    <act:description>(Restbuchwert bei Buchgewinn)</act:description>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5175</act:code>
+    <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>AbgÃ¤nge Finanzanlagen</act:name>
-    <act:id type="new">79a6e4c3b6bbc8e951227fdc765ff3d2</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe aus einem USt-Lager Â§ 13a UStG 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
+    <act:id type="new">cb92f78353184f4ca2e6bbab6bf2be82</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4857</act:code>
-    <act:description>(Restbuchwert bei Buchgewinn)</act:description>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5176</act:code>
+    <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>AnlagenabgÃ¤nge Finanzanlagen 100 %/50 % steuerfrei</act:name>
-    <act:id type="new">4ff5c68097d5dca493410b9f9e91e0a5</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Erwerb Roh-, Hilfs- und Betriebsstoffe als letzter Abnehmer innerhalb DreiecksgeschÃ¤ft 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
+    <act:id type="new">cf103d8203c44293a6caaa65d1032fda</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4858</act:code>
-    <act:description>(Restbuchwert bei Buchgewinn)</act:description>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5189</act:code>
+    <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>GrundstÃ¼cksertrÃ¤ge</act:name>
-    <act:id type="new">0afa02ca897c6342a43cd48530ebc9a2</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Energiestoffe</act:name>
+    <act:id type="new">ee4fb09bf6e64fafa465eb20319c63d0</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4860</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5190</act:code>
+    <act:description>Fertigung</act:description>
+    <act:parent type="new">eef6adc83cd2446bafba545d4cdfcc9f</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus Abgang von GegenstÃ¤nden des AnlagevermÃ¶gens</act:name>
-    <act:id type="new">cfcf22fb1f5799185dfefe0aedb70731</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Energiestoffe (Fertigung) 7 % Vorsteuer</act:name>
+    <act:id type="new">f58b16de3dad487bacf1143566b703dc</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4900</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5191</act:code>
+    <act:parent type="new">ee4fb09bf6e64fafa465eb20319c63d0</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus der VerÃ¤uÃŸerung von Anteilen an Kapitalgesellschaften 100 %/50 % steuerfrei</act:name>
-    <act:id type="new">067a8bc5bcd8e4408af8f2e0084a5b6c</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Energiestoffe (Fertigung) 19 % Vorsteuer</act:name>
+    <act:id type="new">608cf8dc680042fc815b9cfa4c81b3f9</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4901</act:code>
-    <act:description>(inlÃ¤ndische Kap.Ges.)</act:description>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5192</act:code>
+    <act:parent type="new">ee4fb09bf6e64fafa465eb20319c63d0</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus dem Abgang von GegenstÃ¤nden des UmlaufvermÃ¶gens auÃŸer VorrÃ¤ten</act:name>
-    <act:id type="new">2896afa7271c5789fa76ac774c350945</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>02. Wareneingang</act:name>
+    <act:id type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4905</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:slots>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
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+    </act:slots>
+    <act:parent type="new">ec4d5c6bb727424e93b3a6279db4dc0a</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus dem Abgang von GegenstÃ¤nden des UmlaufvermÃ¶gens (auÃŸer VorrÃ¤ten) 100%/50% steuerfrei</act:name>
-    <act:id type="new">db28a883cca787be8a51b0f13d7dacdc</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Wareneingang</act:name>
+    <act:id type="new">3404599ba58645ed8e2b5cff9692f3b1</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4906</act:code>
-    <act:description>(inlÃ¤ndische Kap.Ges.)</act:description>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5200</act:code>
+    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus Zuschreibungen des SachanlagevermÃ¶gen</act:name>
-    <act:id type="new">9ca31006b52acf3cd94e95b17d18d65a</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Wareneingang 7% Vorsteuer</act:name>
+    <act:id type="new">cd63790fbda7488bb3f53546ca5601bf</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4910</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5300</act:code>
+    <act:slots>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus Zuschreibungen des immateriellen AnlagevermÃ¶g.</act:name>
-    <act:id type="new">906c7b87b05fcebfcdc0ba98ad50fe7c</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Wareneingang 7 % Vorsteuer</act:name>
+    <act:id type="new">07d0f2da60b44585b9703bb1f6250e2a</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4911</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5347</act:code>
+    <act:parent type="new">cd63790fbda7488bb3f53546ca5601bf</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus Zuschreibungen des FinanzanlagevermÃ¶gens</act:name>
-    <act:id type="new">4bd1c6105e8628d663e441523c36f220</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Wareneingang 5 % Vorsteuer</act:name>
+    <act:id type="new">225857acc40e471b8df2a9c9539435ba</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4912</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5348</act:code>
+    <act:parent type="new">cd63790fbda7488bb3f53546ca5601bf</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus Zuschreibungen des FinanzanlagevermÃ¶gens 100 %/50 % steuerfrei</act:name>
-    <act:id type="new">e0f039f62c11d45e65772e44d31cad97</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Wareneingang 19% Vorsteuer</act:name>
+    <act:id type="new">61111de494014e6595676ba92b65e209</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4913</act:code>
-    <act:description>(inlÃ¤ndische Kap.Ges.)</act:description>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5400</act:code>
+    <act:slots>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
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+    </act:slots>
+    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus Zuschreibungen des anderen AnlagevermÃ¶gens 100 %/50 % steuerfrei</act:name>
-    <act:id type="new">cd2a7f93bd69dc46f7b43211b708a787</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Wareneingang 19 % Vorsteuer</act:name>
+    <act:id type="new">544e1b032c6b4e4c993ccda960a4908b</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4914</act:code>
-    <act:description>(inlÃ¤ndische Kap.Ges.)</act:description>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5418</act:code>
+    <act:parent type="new">61111de494014e6595676ba92b65e209</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus Zuschreibungen des UmlaufvermÃ¶gens auÃŸer VorrÃ¤ten</act:name>
-    <act:id type="new">a613d93b452d3857ff2be92d6cde8d4d</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Wareneingang 16 % Vorsteuer</act:name>
+    <act:id type="new">5f0d072953ea48a8ad2d2982bc5dece4</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4915</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5419</act:code>
+    <act:parent type="new">61111de494014e6595676ba92b65e209</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus Zuschreibungen des UmlaufvermÃ¶gens 100 % /50 % steuerfrei</act:name>
-    <act:id type="new">820f92ae188630d7901850bb2a974ead</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>lnnergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer</act:name>
+    <act:id type="new">852be7e6b260492682d20e5f7da27f87</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4916</act:code>
-    <act:description>(inlÃ¤ndische Kap.Ges.)</act:description>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5420</act:code>
+    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus der Herabsetzung der Pauschalwertberichtigung zu Forderungen</act:name>
-    <act:id type="new">351d293bbf741c84635ceab408f83cab</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Innergemeinschaftlicher Erwerb 19% Vorsteuer und 19% Umsatzsteuer</act:name>
+    <act:id type="new">f9d5ad607988489788ea57a23692cdcc</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4920</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5425</act:code>
+    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus der Herabsetzung der Einzelwertberichtigung zu Forderungen</act:name>
-    <act:id type="new">3b3fdd9656f9e22eff3001dd75fe1001</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>lnnergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 7% Umsatzsteuer</act:name>
+    <act:id type="new">42a3c3de459d469686884eb733c341e0</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4923</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
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+    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus abgeschriebenen Forderungen</act:name>
-    <act:id type="new">2a15dd4d674014f08c7716c0625d7256</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>lnnergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 19% Umsatzsteuer</act:name>
+    <act:id type="new">1e90a83c751544d8a4426aef69179d68</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4925</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5435</act:code>
+    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus der AuflÃ¶sung von RÃ¼ckstellungen</act:name>
-    <act:id type="new">32920624772f6da2e69c70c093b20c2e</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne UStID 16% Vorsteuer und 16% Umsatzsteuer</act:name>
+    <act:id type="new">6aea4894e1004810a76f0402aae6235c</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4930</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus der steuerlich niedrigeren Bewertung von RÃ¼ckstellungen</act:name>
-    <act:id type="new">cdb5674148e656460903ad36c3a6a4b0</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Steuerfreier innergemeinschaftlicher Erwerb</act:name>
+    <act:id type="new">9c3b19a059f3478bb139d0cba5f0557c</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4932</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
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+    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus der steuerlich niedrigeren Bewertung von Verbindlichkeiten</act:name>
-    <act:id type="new">03b3ecc4f42d4e35b82a8531ae2c62a8</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Steuerfreie Einfuhren</act:name>
+    <act:id type="new">82433056072948aeb34fca53e56d2466</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4933</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5559</act:code>
+    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus der AuflÃ¶sung von Sonderposten mit RÃ¼cklageanteil (ExistenzgrÃ¼nderrÃ¼cklage)</act:name>
-    <act:id type="new">e101e1665b3945c348c4a6fd59a2c050</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Waren aus einem Umsatzsteuerlager, 13a UStG 7% Vorsteuer und 7% Umsatzsteuer</act:name>
+    <act:id type="new">1743fe9a09fd495492cb0b3917d623a6</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4934</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
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+    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus der AuflÃ¶sung von Sonderposten mit RÃ¼cklageanteil (steuerfreie RÃ¼cklagen)</act:name>
-    <act:id type="new">ab6f5763a04a70d07f53912b47e012f5</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Waren aus einem Umsatzsteuerlager, 13a UStG 16% Vorsteuer und 16% Umsatzsteuer</act:name>
+    <act:id type="new">658c2622cdce4f4ea1dd14b6d1da8801</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4935</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5565</act:code>
+    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus der AuflÃ¶sung von Sonderposten mit RÃ¼cklageanteil (Ansparabschreibungen)</act:name>
-    <act:id type="new">0b9b0dad1257761a9fd8506854525490</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Wareneingang 5,5 % Vorsteuer</act:name>
+    <act:id type="new">1eae224143fe471cbccd707edbe7052d</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4936</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5505</act:code>
+    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus der AuflÃ¶sung von Sonderposten mit RÃ¼cklageanteil (Sonderabschreibungen)</act:name>
-    <act:id type="new">ec1c9792a4d94b057a7ce0977a79bc30</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Wareneingang zum Durchschnittssatz nach Â§ 24 UStG 10,7 % / 9,5 % Vorsteuer</act:name>
+    <act:id type="new">ffb5392cdfa947fc8b25822aeaddf5d9</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4937</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5540</act:code>
+    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus der AuflÃ¶sung von Sonderposten mit RÃ¼cklageanteil (aus der WÃ¤hrungsumstellung auf den Euro)</act:name>
-    <act:id type="new">eaeae472049fad366c28d8f3597486de</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Wareneingang im anderen EU-Land steuerbar</act:name>
+    <act:id type="new">e8456f681a5e41d1bace9d0b845a8bbe</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4938</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5558</act:code>
+    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ErtrÃ¤ge aus der AuflÃ¶sung von Sonderposten mit RÃ¼cklageanteil nach 52 Abs. 16 EStG</act:name>
-    <act:id type="new">4d0b40d8fbaf84d08430ab32ed2e35e5</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Wareneingang im Drittland steuerbar</act:name>
+    <act:id type="new">d5c287d23856461d8ff137458ae9e167</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4939</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5551</act:code>
+    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Verrechnete sonstige SachbezÃ¼ge (keine Waren)</act:name>
-    <act:id type="new">dc834c8a95fad9d6e1342c156a5df5c8</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Erwerb 1. Abnehmer innerhalb eines DreiecksgeschÃ¤ftes</act:name>
+    <act:id type="new">afd37115065e4e08a97e74f60ad14d04</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4940</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5552</act:code>
+    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>SachbezÃ¼ge 7% USt</act:name>
-    <act:id type="new">9b1ef28f1ce43d50298d6bb8e90b5606</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Erwerb Waren als letzter Abnehmer innerhalb DreiecksgeschÃ¤ft 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
+    <act:id type="new">a38747a97e3a443ca0c5eb17329e79e0</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4941</act:code>
-    <act:description>(Waren)</act:description>
-    <act:slots>
-      <slot>
-        <slot:key>tax-related</slot:key>
-        <slot:value type="integer">1</slot:value>
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-    </act:slots>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5553</act:code>
+    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>SachbezÃ¼ge 16% USt</act:name>
-    <act:id type="new">fe11c825876a7d72756e9e755d3c7242</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>03. Statistische Konten EÃœR</act:name>
+    <act:id type="new">23eba59beffc495e9e8a07b930bb8eac</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4945</act:code>
-    <act:description>(Waren)</act:description>
     <act:slots>
       <slot>
-        <slot:key>tax-related</slot:key>
-        <slot:value type="integer">1</slot:value>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
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-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
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-    <act:name>Verrechnete sonstige SachbezÃ¼ge</act:name>
-    <act:id type="new">24fb49d038024435fa2b8a4783a43c54</act:id>
-    <act:type>INCOME</act:type>
-    <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
-      <cmdty:id>EUR</cmdty:id>
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-    <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4946</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:parent type="new">ec4d5c6bb727424e93b3a6279db4dc0a</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Verrechnete sonstige SachbezÃ¼ge 16% USt</act:name>
-    <act:id type="new">21e5fefc1bb5d4e1b82a6c9eb1901f47</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Nicht abziehbare Vorsteuer</act:name>
+    <act:id type="new">e16fca5ab619474fa4320958fdda77bb</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4947</act:code>
-    <act:description>(z.B. Kfz-Gestellung)</act:description>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5600</act:code>
+    <act:parent type="new">23eba59beffc495e9e8a07b930bb8eac</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Verrechnete sonstige SachbezÃ¼ge ohne Umsatzsteuer</act:name>
-    <act:id type="new">60554bba92a99e140fa842c54b7c75f5</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Nicht abziehbare Vorsteuer 7%</act:name>
+    <act:id type="new">0102169cfabf42a29621078a0723ae63</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4949</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
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+    <act:parent type="new">e16fca5ab619474fa4320958fdda77bb</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Periodenfremde ErtrÃ¤ge</act:name>
-    <act:id type="new">c3b1ce76d3c2dfecc9ff62959bee117c</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>Nicht abziehbare Vorsteuer 19%</act:name>
+    <act:id type="new">32b4e478058946eeb7a87416e64a3065</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4960</act:code>
-    <act:description>(soweit nicht auÃŸerordentlich)</act:description>
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-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+    <act:code>5660</act:code>
+    <act:parent type="new">e16fca5ab619474fa4320958fdda77bb</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>VersicherungsentschÃ¤digungen</act:name>
-    <act:id type="new">0cbbda72c8bf044330d0c777172ff62e</act:id>
-    <act:type>INCOME</act:type>
+    <act:name>NachlÃ¤sse</act:name>
+    <act:id type="new">49c1f304615a44d0bb93deb2d587f6c0</act:id>
+    <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>4970</act:code>
-    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
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+    <act:parent type="new">23eba59beffc495e9e8a07b930bb8eac</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>InvestitionszuschÃ¼sse</act:name>
-    <act:id type="new">8a1fa938cf082bad850ee1193c3a26e1</act:id>
-    <act:type>INCOME</act:type>
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-    <act:id type="new">c1f8432f4d2965875a64b341b0286855</act:id>
-    <act:type>INCOME</act:type>
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-    <act:type>INCOME</act:type>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:id type="new">3cc4cb3a122624f62657777491c1ac38</act:id>
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-    <act:id type="new">267105dfd9551fbc6a6f18ce5a252a3c</act:id>
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-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:id type="new">23bb97c31a1c8832a8b9b65527d5fb90</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:parent type="new">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5100</act:code>
-    <act:parent type="new">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
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-    <act:id type="new">24939aa21aee20bf67ebb453bbc62ab8</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5190</act:code>
-    <act:description>Fertigung</act:description>
-    <act:parent type="new">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
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-    <act:id type="new">59bf2e65d45938c741124bcadeaec5d7</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
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     <act:commodity>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5200</act:code>
-    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
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-    <act:id type="new">b8e4326b7b3abc84f773266ba0180955</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5300</act:code>
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-    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
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-    <act:id type="new">58240effa2e23a34456451ebdbbe2253</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5400</act:code>
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     <act:commodity>
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     <act:commodity-scu>100</act:commodity-scu>
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     <act:commodity>
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-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>5435</act:code>
-    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
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-    <act:id type="new">4179a7eda45302f30da1ce7808e5463c</act:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5440</act:code>
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-    <act:id type="new">dbd9ab580fa1fb60a45c477e3b7fa0f1</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
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-    <act:description>Landw. Durchschnitt?</act:description>
-    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+    <act:slots>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
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+    </act:slots>
+    <act:parent type="new">86e93b789a3443c2b8f15adb65527789</act:parent>
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-    <act:name>Wareneingang 9% Vorsteuer</act:name>
-    <act:id type="new">17800e5d4b8d653b38b86270b8d1c63a</act:id>
+    <act:name>01. Fremdleistungen</act:name>
+    <act:id type="new">f7d1cdb596be499eaf8bed7f013e5e52</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5530</act:code>
-    <act:description>Landw. Durchschnitt?</act:description>
-    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+    <act:slots>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
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+    <act:parent type="new">dcba1e6100c64e24a6ee1b47c5b8dd07</act:parent>
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-    <act:name>Steuerfreier innergemeinschaftlicher Erwerb</act:name>
-    <act:id type="new">579814af34b2411b7ab94e395ea58257</act:id>
+    <act:name>Fremdleistungen</act:name>
+    <act:id type="new">0bfa264f16124008a1d4f4718563f5ab</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5550</act:code>
-    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+    <act:code>5900</act:code>
+    <act:slots>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
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+    </act:slots>
+    <act:parent type="new">f7d1cdb596be499eaf8bed7f013e5e52</act:parent>
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-    <act:name>Steuerfreie Einfuhren</act:name>
-    <act:id type="new">2404c0f4f5d8b20708d4ad38b66337d0</act:id>
+    <act:name>Fremdleistungen 19 % Vorsteuer</act:name>
+    <act:id type="new">b719f852a4d540a489b7eb56309316fb</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5559</act:code>
-    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+    <act:code>5906</act:code>
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-    <act:name>Waren aus einem Umsatzsteuerlager, 13a UStG 7% Vorsteuer und 7% Umsatzsteuer</act:name>
-    <act:id type="new">eb471a7842288bc20eaf44798a207f1f</act:id>
+    <act:name>Fremdleistungen 7 % Vorsteuer</act:name>
+    <act:id type="new">cc214ee6d1474d4788debb5a711685e4</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5560</act:code>
-    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+    <act:code>5908</act:code>
+    <act:parent type="new">0bfa264f16124008a1d4f4718563f5ab</act:parent>
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-    <act:name>Waren aus einem Umsatzsteuerlager, 13a UStG 16% Vorsteuer und 16% Umsatzsteuer</act:name>
-    <act:id type="new">ee4fbeca33ba890c7d9f0530aac81998</act:id>
+    <act:name>Fremdleistungen ohne Vorsteuer</act:name>
+    <act:id type="new">aba7758ca6554070a4f316b784172c87</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5565</act:code>
-    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
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+    <act:parent type="new">0bfa264f16124008a1d4f4718563f5ab</act:parent>
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-    <act:name>03. Statistische Konten EÃœR</act:name>
-    <act:id type="new">fc97ca612c23df95481f1a141efa72ef</act:id>
+    <act:name>02. UmstÃ¤ze, fÃ¼r die als LeistungsempfÃ¤nger die Steuer nach 13b Abs. 2 UStG geschuldet wird</act:name>
+    <act:id type="new">6ecc465d65ea4e45b46c0c93eda07266</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
@@ -10502,758 +14817,747 @@
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       </slot>
     </act:slots>
-    <act:parent type="new">3cc4cb3a122624f62657777491c1ac38</act:parent>
+    <act:parent type="new">dcba1e6100c64e24a6ee1b47c5b8dd07</act:parent>
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-    <act:name>Statistisches Konto Wareneinkauf zum allgemeinen Umsatzsteuersatz (EÃœR)</act:name>
-    <act:id type="new">ec7e6935950ee540e9c37424c888d9d4</act:id>
+    <act:name>Bauleistungen eines im Inland ansÃ¤ssigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</act:name>
+    <act:id type="new">1cbe0e3c17f749b5aed68cc00c273263</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5580</act:code>
-    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
+    <act:code>5910</act:code>
+    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Statistisches Konto Wareneinkauf zum ermÃ¤ÃŸigten Umsatzsteuersatz (EÃœR)</act:name>
-    <act:id type="new">2f469e89208fa977da21582f859f48fe</act:id>
+    <act:name>Leistungen eines im Ausland ansÃ¤ssigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</act:name>
+    <act:id type="new">e0ef15f596f143c0b76f317eaf2011e1</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5581</act:code>
-    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
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+    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Statistisches Konto Wareneinkauf ohne Vorsteuerabzug (EÃœR)</act:name>
-    <act:id type="new">8b53ea5443d1b50d9f0dcaf48735988f</act:id>
+    <act:name>Bauleistungen eines im Inland ansÃ¤ssigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer</act:name>
+    <act:id type="new">0bff5f6518d3425f9aef9085affebd83</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5582</act:code>
-    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
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+    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Gegenkonto 5580-5582 bei Aufteilung des Wareneinkaufs nach SteuersÃ¤tzen (EÃœR)</act:name>
-    <act:id type="new">60b03731aab04de360cc8053bac5b834</act:id>
+    <act:name>Leistungen eines im Ausland ansÃ¤ssigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer</act:name>
+    <act:id type="new">0e2672c5d2cb422789a873a484e25a75</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5589</act:code>
-    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
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+    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Nicht abziehbare Vorsteuer</act:name>
-    <act:id type="new">c8b4e4c777e6650af27bbed454f912aa</act:id>
+    <act:name>Bauleistungen eines im Inland ansÃ¤ssigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</act:name>
+    <act:id type="new">ba130ea585204fa083d97aa75528ce18</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5600</act:code>
-    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
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-    <act:id type="new">72418055ea860195954078a93ecafa54</act:id>
+    <act:name>Leistungen eines im Ausland ansÃ¤ssigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</act:name>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5610</act:code>
-    <act:parent type="new">c8b4e4c777e6650af27bbed454f912aa</act:parent>
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-    <act:id type="new">84625bed3f700e014810140e8b2142ef</act:id>
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+    <act:id type="new">5dffac02543a4e6ba08653ecda49344b</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5650</act:code>
-    <act:parent type="new">c8b4e4c777e6650af27bbed454f912aa</act:parent>
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-    <act:id type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:id>
+    <act:name>Leistungen eines im Ausland ansÃ¤ssigen Unternehmers ohne Vorsteuer und 19% Umsatzsteuer</act:name>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5700</act:code>
-    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
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-    <act:id type="new">71c6b4dbefb067f9ac3f7e04fe47d9d3</act:id>
+    <act:name>Sonstige Leistungen eines im anderen EU-Land ansÃ¤ssigen Unternehmers 7 % Vorsteuer und 7 % Umsatzsteuer</act:name>
+    <act:id type="new">4e3e6a9022c94f06a3b14a696813ac8a</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5710</act:code>
-    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
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-    <act:id type="new">eeae7d9a0a3c5b4bfec2ff0c68d2615d</act:id>
+    <act:name>Sonstige Leistungen eines im anderen EU-Land ansÃ¤ssigen Unternehmers 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5720</act:code>
-    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
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-    <act:id type="new">675c2b002fcccf3d732ff6a10c7b0c04</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5724</act:code>
-    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
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-    <act:id type="new">d4e2fd6eff61c73328273c02c860dc46</act:id>
+    <act:name>Sonstige Leistungen eines im anderen EU-Land ansÃ¤ssigen Unternehmers ohne Vorsteuer und 19 % Umsatzsteuer</act:name>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5725</act:code>
-    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
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-    <act:id type="new">0553154a78edda73119732cca870d91d</act:id>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5727</act:code>
-    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
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-    <act:name>Erhaltene Skonti</act:name>
-    <act:id type="new">d94cb515db63aaf5eabdae9db2613f43</act:id>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5730</act:code>
-    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
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-    <act:name>Erhaltene Skonti 7% Vorsteuer</act:name>
-    <act:id type="new">6874342662161d1562602ef29c4a35fe</act:id>
+    <act:name>Erhaltene Skonti aus Leistungen, fÃ¼r die als LeistungsempfÃ¤nger die Steuer nach Â§ 13b UStG geschuldet wird 16 % Vorsteuer und 16 % Umsatzsteuer</act:name>
+    <act:id type="new">70f06ded975841bb92853c078620b398</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5731</act:code>
-    <act:parent type="new">d94cb515db63aaf5eabdae9db2613f43</act:parent>
+    <act:code>5952</act:code>
+    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Erhaltene Skonti 16% Vorsteuer</act:name>
-    <act:id type="new">f102ca47edf7326f8f0fc0402924f040</act:id>
+    <act:name>Erhaltene Skonti aus Leistungen, fÃ¼r die als LeistungsempfÃ¤nger die Steuer nach Â§ 13b UStG geschuldet wird ohne Vorsteuer aber mit Umsatzsteuer</act:name>
+    <act:id type="new">3ebd4a4333f24caeb8ec0c751b5a7f11</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5735</act:code>
-    <act:parent type="new">d94cb515db63aaf5eabdae9db2613f43</act:parent>
+    <act:code>5953</act:code>
+    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Erhaltene Boni</act:name>
-    <act:id type="new">efee14bb9a89c0167140dcf044adbda0</act:id>
+    <act:name>Erhaltene Skonti aus Leistungen, fÃ¼r die als LeistungsempfÃ¤nger die Steuer nach Â§ 13b UStG geschuldet wird ohne Vorsteuer, mit 19 % Umsatzsteuer</act:name>
+    <act:id type="new">0276fd485fa94bfbae196f150fc0523c</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5740</act:code>
-    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+    <act:code>5954</act:code>
+    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Erhaltene Boni 7% Vorsteuer</act:name>
-    <act:id type="new">d1bd33fe663534767006d1bc9dce2071</act:id>
+    <act:name>Erhaltene Skonti aus Leistungen, fÃ¼r die als LeistungsempfÃ¤nger die Steuer nach Â§ 13b UStG geschuldet wird ohne Vorsteuer, mit 16 % Umsatzsteuer</act:name>
+    <act:id type="new">5b8956bd7cd7469893f8d2ed24f43afa</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5750</act:code>
-    <act:parent type="new">efee14bb9a89c0167140dcf044adbda0</act:parent>
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+    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Erhaltene Boni 16% Vorsteuer</act:name>
-    <act:id type="new">2ea10f61338e8d8299589485c13dcde7</act:id>
+    <act:name>Leistungen nach Â§ 13b UStG mit Vorsteuerabzug</act:name>
+    <act:id type="new">81686e768fd84696aa992e1eaea69f70</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5760</act:code>
-    <act:parent type="new">efee14bb9a89c0167140dcf044adbda0</act:parent>
+    <act:code>5960</act:code>
+    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Erhaltene Rabatte</act:name>
-    <act:id type="new">7b101af339d563e0dea15a34d46d9926</act:id>
+    <act:name>Leistungen nach Â§ 13b UStG ohne Vorsteuerabzug</act:name>
+    <act:id type="new">28fc8a62b2b54d39b3271e0f3020dfe9</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5770</act:code>
-    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+    <act:code>5965</act:code>
+    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Erhaltene Rabatte 7% Vorsteuer</act:name>
-    <act:id type="new">f5863ae28f94dec303acfb5549de6d86</act:id>
+    <act:name>Fremdleistungen (Miet- und Pachtzinsen bewegliche WirtschaftsgÃ¼ter)</act:name>
+    <act:id type="new">97f9c4dfefc344fb8d621441f7e04548</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5780</act:code>
-    <act:parent type="new">7b101af339d563e0dea15a34d46d9926</act:parent>
+    <act:code>5970</act:code>
+    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Erhaltene Rabatte 16% Vorsteuer</act:name>
-    <act:id type="new">b04a4d2c473b980cba8e301fc94101a6</act:id>
+    <act:name>Fremdleistungen (Miet- und Pachtzinsen unbewegliche WirtschaftsgÃ¼ter)</act:name>
+    <act:id type="new">71d2a2cf3cd644da8e46e424383598d9</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5790</act:code>
-    <act:parent type="new">7b101af339d563e0dea15a34d46d9926</act:parent>
+    <act:code>5975</act:code>
+    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Bezugsnebenkosten</act:name>
-    <act:id type="new">72160c90e5556e1f80b3e57278a68874</act:id>
+    <act:name>Fremdleistungen (Entgelte fÃ¼r Rechte und Lizenzen)</act:name>
+    <act:id type="new">adcc3254c50246fba39c352b4f2969d1</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5800</act:code>
-    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
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+    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Leergut</act:name>
-    <act:id type="new">566b12547e6e3c01cf3db85e46bf8dee</act:id>
+    <act:name>Fremdleistungen (VergÃ¼tungen fÃ¼r die Ãœberlassung von WirtschaftsgÃ¼tern - mit Sonderbetriebseinnahme korrespondierend)</act:name>
+    <act:id type="new">1486259c428b48e58d8c3e4573dfd6a4</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5820</act:code>
-    <act:parent type="new">72160c90e5556e1f80b3e57278a68874</act:parent>
+    <act:code>5985</act:code>
+    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>ZÃ¶lle und Einfuhrabgaben</act:name>
-    <act:id type="new">498f11cce103101f45a9eb3050262711</act:id>
+    <act:name>06. Personalaufwand</act:name>
+    <act:id type="new">907eb99a5bae4c5ea87010661f4fb5ac</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5840</act:code>
-    <act:parent type="new">72160c90e5556e1f80b3e57278a68874</act:parent>
+    <act:slots>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
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+    </act:slots>
+    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Verrechnete Stoffkosten</act:name>
-    <act:id type="new">8019039cf5ee495aea3c4e95d2007b40</act:id>
+    <act:name>a) LÃ¶hne und GehÃ¤lter</act:name>
+    <act:id type="new">3fc9aa3590114a3992ce5358ffe0de71</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5860</act:code>
-    <act:description>Gegenkonto 5000-99</act:description>
-    <act:parent type="new">72160c90e5556e1f80b3e57278a68874</act:parent>
+    <act:code>6000</act:code>
+    <act:slots>
+      <slot>
+        <slot:key>placeholder</slot:key>
+        <slot:value type="string">true</slot:value>
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+    </act:slots>
+    <act:parent type="new">907eb99a5bae4c5ea87010661f4fb5ac</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>BestandsverÃ¤nderungen</act:name>
-    <act:id type="new">d826f913b7ff16ec6e61a00eb4f6876f</act:id>
+    <act:name>LÃ¶hne</act:name>
+    <act:id type="new">998a34016368482fa8686c11fa63bdbb</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5880</act:code>
-    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
+    <act:code>6010</act:code>
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   <gnc:account version="2.0.0">
-    <act:name>b) Aufwendungen fÃ¼r bezogene Leistungen</act:name>
-    <act:id type="new">7862bce521129521ac86d0326f7f8e3c</act:id>
+    <act:name>GehÃ¤lter</act:name>
+    <act:id type="new">134382451e1747cab029ec3985f648e1</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:slots>
-      <slot>
-        <slot:key>placeholder</slot:key>
-        <slot:value type="string">true</slot:value>
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-    </act:slots>
-    <act:parent type="new">57c64d9217db4ee87cece20a3c08a148</act:parent>
+    <act:code>6020</act:code>
+    <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>01. Fremdleistungen</act:name>
-    <act:id type="new">62133a447283b07ff0502169b12fbd1c</act:id>
+    <act:name>GeschÃ¤ftsfÃ¼hrergehÃ¤lter der GmbH-Gesellschafter</act:name>
+    <act:id type="new">38ece58b179c4003a96bf72e6413774f</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:slots>
-      <slot>
-        <slot:key>placeholder</slot:key>
-        <slot:value type="string">true</slot:value>
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-    </act:slots>
-    <act:parent type="new">7862bce521129521ac86d0326f7f8e3c</act:parent>
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+    <act:parent type="new">134382451e1747cab029ec3985f648e1</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Fremdleistungen</act:name>
-    <act:id type="new">bc03b40abd6ca34339b974b779da8913</act:id>
+    <act:name>Tantiemen</act:name>
+    <act:id type="new">701750418e304100a0725a9d3f824710</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5900</act:code>
-    <act:slots>
-      <slot>
-        <slot:key>tax-related</slot:key>
-        <slot:value type="integer">1</slot:value>
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-    </act:slots>
-    <act:parent type="new">62133a447283b07ff0502169b12fbd1c</act:parent>
+    <act:code>6026</act:code>
+    <act:parent type="new">134382451e1747cab029ec3985f648e1</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>GeschÃ¤ftsfÃ¼hrergehÃ¤lter</act:name>
+    <act:id type="new">854a3e9b2f5e44e8b6b77ba54336202b</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6027</act:code>
+    <act:parent type="new">134382451e1747cab029ec3985f648e1</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>02. UmstÃ¤ze, fÃ¼r die als LeistungsempfÃ¤nger die Steuer nach 13b Abs. 2 UStG geschuldet wird</act:name>
-    <act:id type="new">6a2cb0c78ebe7460483db55b133914ea</act:id>
+    <act:name>VergÃ¼tung an angestellte Mitunternehmer 15 EStG</act:name>
+    <act:id type="new">1d0cba3d70054aa991f6f640844236f1</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
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-      <slot>
-        <slot:key>placeholder</slot:key>
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-    <act:parent type="new">7862bce521129521ac86d0326f7f8e3c</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Bauleistungen eines im Inland ansÃ¤ssigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</act:name>
-    <act:id type="new">7b5c739483aa7328a05fc0573144e14c</act:id>
+    <act:name>Tantiemen Arbeitnehmer</act:name>
+    <act:id type="new">706a7015fe2b4b9c973e0c45eb1d76d8</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5910</act:code>
-    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Leistungen eines im Ausland ansÃ¤ssigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</act:name>
-    <act:id type="new">1101d7a222e6d35e940885eb569f6d49</act:id>
+    <act:name>AushilfslÃ¶hne</act:name>
+    <act:id type="new">7efcf4d1c98746f4a52cfcdb378216f4</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5915</act:code>
-    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Bauleistungen eines im Inland ansÃ¤ssigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer</act:name>
-    <act:id type="new">81f2b245256d430aa5d700109d8e401c</act:id>
+    <act:name>Pauschale Steuer fÃ¼r Aushilfen</act:name>
+    <act:id type="new">0261cf53942a4924824ccac40ed60caa</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5920</act:code>
-    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Leistungen eines im Ausland ansÃ¤ssigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer</act:name>
-    <act:id type="new">0ccccf12bc12434a789e474a90df0f5f</act:id>
+    <act:name>Bedienungsgelder</act:name>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5925</act:code>
-    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
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-    <act:id type="new">844994ce765c501fc87cf436fc170db1</act:id>
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+    <act:id type="new">c30ee1e62eae4330a42f214e85de2513</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5930</act:code>
-    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
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-    <act:name>Leistungen eines im Ausland ansÃ¤ssigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</act:name>
-    <act:id type="new">23bc01f983ff417c33f72bab11eb7a50</act:id>
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     <act:type>EXPENSE</act:type>
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-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5935</act:code>
-    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
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-    <act:name>Bauleistungen eines im Inland ansÃ¤ssigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer</act:name>
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-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>5940</act:code>
-    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+    <act:code>6069</act:code>
+    <act:description>(z.B. FahrtkostenzuschÃ¼sse)</act:description>
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-    <act:name>Leistungen von auslÃ¤ndischen Unternehmern</act:name>
-    <act:id type="new">57e14dcbb038a7016aa7918b03ac475a</act:id>
+    <act:name>KrankengeldzuschÃ¼sse</act:name>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5941</act:code>
-    <act:description>Nullregelung</act:description>
-    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
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-    <act:name>Leistungen eines im Ausland ansÃ¤ssigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer</act:name>
-    <act:id type="new">c36d54c2fbef4995bac8602e3ffec374</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>5945</act:code>
-    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
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-    <act:name>06. Personalaufwand</act:name>
-    <act:id type="new">6dd2362a27e92ab13554c41721b91795</act:id>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
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-      <slot>
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-    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
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-    <act:name>a) LÃ¶hne und GehÃ¤lter</act:name>
-    <act:id type="new">603fcd641f765110cac07fca1a8d47f1</act:id>
+    <act:name>Fahrtkostenerstattung Wohnung / ArbeitsstÃ¤tte</act:name>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6000</act:code>
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-      <slot>
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-    <act:parent type="new">6dd2362a27e92ab13554c41721b91795</act:parent>
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-    <act:name>LÃ¶hne</act:name>
-    <act:id type="new">021c10a6b50f0249e7497733538a1ea2</act:id>
+    <act:name>LÃ¶hne fÃ¼r Minijobs</act:name>
+    <act:id type="new">fd73886b995b4cd2b97e5292f287749b</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6010</act:code>
-    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
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-    <act:name>GehÃ¤lter</act:name>
-    <act:id type="new">d7762789c469b9ba0c995ecac00fa353</act:id>
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+    <act:id type="new">334a77f842a24e65ae6c30705641fa90</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6020</act:code>
-    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
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-    <act:name>GeschÃ¤ftsfÃ¼hrergehÃ¤lter der GmbH-Gesellschafter</act:name>
-    <act:id type="new">9f7b971d6c9aa930d20d042577f6e7e4</act:id>
+    <act:name>Pauschale Steuer fÃ¼r Gesellschafter-GeschÃ¤ftsfÃ¼hrer</act:name>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6024</act:code>
-    <act:parent type="new">d7762789c469b9ba0c995ecac00fa353</act:parent>
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-    <act:name>Tantiemen</act:name>
-    <act:id type="new">0cd6a3ae4a8ed77a769354fb33501577</act:id>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6026</act:code>
-    <act:parent type="new">d7762789c469b9ba0c995ecac00fa353</act:parent>
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-    <act:name>GeschÃ¤ftsfÃ¼hrergehÃ¤lter</act:name>
-    <act:id type="new">ad4ed94eeec9d1f687680d939a051d7d</act:id>
+    <act:name>Pauschale Steuer fÃ¼r Arbeitnehmer</act:name>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6027</act:code>
-    <act:parent type="new">d7762789c469b9ba0c995ecac00fa353</act:parent>
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-    <act:name>VergÃ¼tung an angestellte Mitunternehmer 15 EStG</act:name>
-    <act:id type="new">830b44d416a1a3595da7bbd123cdc3cb</act:id>
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+    <act:id type="new">470c0f8cb981424d9b4938b98dce01a2</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6028</act:code>
-    <act:parent type="new">d7762789c469b9ba0c995ecac00fa353</act:parent>
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-    <act:name>AushilfslÃ¶hne</act:name>
-    <act:id type="new">174e74baca2359c6cb4786757e78c2f3</act:id>
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+    <act:id type="new">2b620ed5a8784f6baec07e658d4fe9d3</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6030</act:code>
-    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
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-    <act:name>Pauschale Steuer fÃ¼r Aushilfen</act:name>
-    <act:id type="new">c9444e4ed6c85ce7d3c1f2c05ba7289b</act:id>
+    <act:name>Freiwillige Zuwendungen an angestellte Mitunternehmer Â§ 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</act:name>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6040</act:code>
-    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
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-    <act:name>Bedienungsgelder</act:name>
-    <act:id type="new">90baeba6eeca7dce6dca413ebab12f16</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6045</act:code>
-    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
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-    <act:name>Ehegattengehalt</act:name>
-    <act:id type="new">f53a0eb63a528da9759dc38a48ad6f06</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6050</act:code>
-    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
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-    <act:id type="new">e3f4c5fc49f7e76a617315ac789570f9</act:id>
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-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6060</act:code>
-    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
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-    <act:name>Pauschale Steuer auf sonstige BezÃ¼ge</act:name>
-    <act:id type="new">6073cf446665ad695b594825570fd984</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6069</act:code>
-    <act:description>(z.B. FahrtkostenzuschÃ¼sse)</act:description>
-    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
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-    <act:name>KrankengeldzuschÃ¼sse</act:name>
-    <act:id type="new">a1db1b52125c46452388053d9aaca8f3</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6070</act:code>
-    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
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-    <act:name>ZuschÃ¼sse der Agenturen fÃ¼r Arbeit</act:name>
-    <act:id type="new">c5ede0a1501fa6d356d43e07b6cc1528</act:id>
+    <act:name>Aufwendungen aus der VerÃ¤nderung von UrlaubsrÃ¼ckstellungen fÃ¼r Gesellschafter-GeschÃ¤ftsfÃ¼hrer</act:name>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:description>Haben!</act:description>
-    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
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-    <act:id type="new">8c9bad439985859c0ac0f0c59da15d7b</act:id>
+    <act:name>Aufwendungen aus der VerÃ¤nderung von UrlaubsrÃ¼ckstellungen fÃ¼r angestellte Mitunternehmer Â§ 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</act:name>
+    <act:id type="new">415a42f803ba40b484f5c38375cf3148</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6080</act:code>
-    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
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-    <act:id type="new">8a86cb30f0e97e49f768cf03a4425cf7</act:id>
+    <act:name>Aufwendungen aus der VerÃ¤nderung von UrlaubsrÃ¼ckstellungen fÃ¼r Minijobber</act:name>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>6090</act:code>
-    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
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-    <act:id type="new">a943872d0d0623064a3c76ccff77965e</act:id>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:code>6100</act:code>
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     <act:name>- davon fÃ¼r Altersversorgung</act:name>
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+    <act:id type="new">0ddcec30cc5940f281c8090b8c138bff</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
@@ -11263,135 +15567,159 @@
         <slot:value type="string">true</slot:value>
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     </act:slots>
-    <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
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     <act:name>Aufwendungen fÃ¼r Altersversorgung</act:name>
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+    <act:id type="new">e8a55a72dcb9485282177b86a735f359</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6140</act:code>
-    <act:parent type="new">2906a27180c72875652cef912c773d4e</act:parent>
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     <act:name>Aufwendungen fÃ¼r Altersversorgung fÃ¼r Mitunternehmer 15 EStG</act:name>
-    <act:id type="new">e781f4fa8558d4a1c924f9f54be61a92</act:id>
+    <act:id type="new">dc92341ec2014fe2a61f07dd528b793f</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6148</act:code>
-    <act:parent type="new">2906a27180c72875652cef912c773d4e</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Gesetzlich soziale Aufwendungen</act:name>
-    <act:id type="new">6477c35aec1f143e1fb994844d5aba23</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6110</act:code>
-    <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
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-    <act:name>Gesetzliche soziale Aufwendungen fÃ¼r Mitunternehmer 15 EStG</act:name>
-    <act:id type="new">ccacd70a1bf655433cff4825c8c6ce85</act:id>
+    <act:name>Gesetzliche soziale Aufwendungen fÃ¼r Mitunternehmer Â§ 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</act:name>
+    <act:id type="new">2eb0fec5876c40a1bed9a950ecbda385</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6119</act:code>
-    <act:parent type="new">6477c35aec1f143e1fb994844d5aba23</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>BeitrÃ¤ge zur Berufsgenossenschaft</act:name>
-    <act:id type="new">43a59dbf24e5c90a712a9ffb1a28b6eb</act:id>
+    <act:id type="new">6f1b41efaefa4682957b4cfa16e796ed</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6120</act:code>
-    <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
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     <act:name>Freiwillige soziale Aufwendungen lohnsteuerfrei</act:name>
-    <act:id type="new">0df32f52cf9ff60ee52c801055739122</act:id>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6130</act:code>
-    <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
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     <act:name>Pauschale Steuer auf sonstige BezÃ¼ge</act:name>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6147</act:code>
     <act:description>(z.B. Direktversicherungen)</act:description>
-    <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
+    <act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
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     <act:name>Versorgungskassen</act:name>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6150</act:code>
-    <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Aufwendungen fÃ¼r UnterstÃ¼tzung</act:name>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6160</act:code>
-    <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
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     <act:name>Sonstige soziale Abgaben</act:name>
-    <act:id type="new">8c74527ab415c791f857c898cc3f3d7d</act:id>
+    <act:id type="new">c4b5b060141b42038d0d18c206f28089</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6170</act:code>
-    <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
+    <act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Aufwendungen fÃ¼r Altersversorgung fÃ¼r Gesellschafter-GeschÃ¤ftsfÃ¼hrer</act:name>
+    <act:id type="new">65b898d1b21c4acaa059177bd3088c3e</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6149</act:code>
+    <act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Soziale Abgaben fÃ¼r Minijobber</act:name>
+    <act:id type="new">1859863c021b46abbf71fc87cb1a13f5</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6171</act:code>
+    <act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
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     <act:name>07. Abschreibungen</act:name>
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+    <act:id type="new">20b24c0a5ead46bc92dc07473b760583</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
@@ -11401,14 +15729,14 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>a) auf immaterielle VermÃ¶gensgegenstÃ¤nde des AnlagevermÃ¶gens und Sachanlagen</act:name>
-    <act:id type="new">190d32a7a4ab84dd1b8b1ab0ef80434c</act:id>
+    <act:id type="new">ff9290a61a794779acb237bf56cf49e8</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
@@ -11419,249 +15747,327 @@
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       </slot>
     </act:slots>
-    <act:parent type="new">1b709a262ee2432eed07961dc6a92463</act:parent>
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   <gnc:account version="2.0.0">
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-    <act:id type="new">8e1b717f577f8c5207766572a74b82c1</act:id>
+    <act:id type="new">ab72fb0ccd4147a3b097bc67a218233b</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6200</act:code>
-    <act:parent type="new">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
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   <gnc:account version="2.0.0">
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-    <act:id type="new">c5f8db0037ec2e660b0f961a6c1c143b</act:id>
+    <act:id type="new">a49b843827e146f5a49ba86eede30eac</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6205</act:code>
-    <act:parent type="new">8e1b717f577f8c5207766572a74b82c1</act:parent>
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   <gnc:account version="2.0.0">
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-    <act:id type="new">592db4c9c14a80a8e7456ecd8ec7a955</act:id>
+    <act:id type="new">16fd350fdf9c46dfaaf9f798c2632ff3</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6210</act:code>
-    <act:parent type="new">8e1b717f577f8c5207766572a74b82c1</act:parent>
+    <act:parent type="new">ab72fb0ccd4147a3b097bc67a218233b</act:parent>
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+  <gnc:account version="2.0.0">
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+    <act:id type="new">6566770e86d34dc390e8f2415a57e6de</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6201</act:code>
+    <act:parent type="new">ab72fb0ccd4147a3b097bc67a218233b</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>AuÃŸerplanmÃ¤ÃŸige Abschreibungen auf den GeschÃ¤fts- oder Firmenwert</act:name>
+    <act:id type="new">df2ae1fc1b234dd58895e0b14d004e1e</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6209</act:code>
+    <act:parent type="new">ab72fb0ccd4147a3b097bc67a218233b</act:parent>
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+  <gnc:account version="2.0.0">
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     <act:description>soweit unÃ¼blich hoch</act:description>
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+    <act:parent type="new">405ccc3a02ee403991c7ea7532d038d5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Vorwegnahme kÃ¼nftiger Wertschwankungen im UmlaufvermÃ¶gen</act:name>
-    <act:id type="new">4bbda87856076d72d065bb74bedf9854</act:id>
+    <act:name>Abschreibungen auf Roh-, Hilfsund Betriebsstoffe/Waren (soweit unÃ¼blich hoch)</act:name>
+    <act:id type="new">42ceccad21374c339fe1e7b8ce55e1f7</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6275</act:code>
-    <act:description>soweit unÃ¼blich hoch</act:description>
-    <act:parent type="new">8dc682285b0be36b0b50f9ca20f8d834</act:parent>
+    <act:code>6278</act:code>
+    <act:parent type="new">405ccc3a02ee403991c7ea7532d038d5</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Abschreibungen auf fertige und unfertige Erzeugnisse (soweit unÃ¼blich hoch)</act:name>
+    <act:id type="new">154021cab9be4b4ca6905ac69ae4e8ea</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6279</act:code>
+    <act:parent type="new">405ccc3a02ee403991c7ea7532d038d5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungsverluste</act:name>
-    <act:id type="new">9dda452d32d7855339d67cf02698c269</act:id>
+    <act:id type="new">db5537ba7a7c425296a2df2dba767920</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -11729,14 +16146,14 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">d4c9d630bdd7fffa3a7ab0aa5e69796e</act:parent>
+    <act:parent type="new">07d8d0a194ad4589afa818574e95d9cf</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungsverluste 7% USt</act:name>
-    <act:id type="new">29b7b2b34b2d36ebd857522c8ec50e73</act:id>
+    <act:id type="new">c6b36e44597a4ff5a35bed3098135b53</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -11748,33 +16165,50 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">9dda452d32d7855339d67cf02698c269</act:parent>
+    <act:parent type="new">db5537ba7a7c425296a2df2dba767920</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Forderungsverluste 16% USt</act:name>
-    <act:id type="new">9d80d2a60c495c4598b5e011e4689ac2</act:id>
+    <act:name>Forderungsverluste 19 % USt (soweit unÃ¼blich hoch)</act:name>
+    <act:id type="new">a0d2ee09377e456eb16726f73a1522d7</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6285</act:code>
-    <act:description>soweit unÃ¼blich hoch</act:description>
-    <act:slots>
-      <slot>
-        <slot:key>tax-related</slot:key>
-        <slot:value type="integer">1</slot:value>
-      </slot>
-    </act:slots>
-    <act:parent type="new">9dda452d32d7855339d67cf02698c269</act:parent>
+    <act:code>6286</act:code>
+    <act:parent type="new">db5537ba7a7c425296a2df2dba767920</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Abschreibungen auf Forderungen gegenÃ¼ber Kapitalgesellschaften, an denen eine Beteiligung besteht (soweit unÃ¼blich hoch), Â§ 3c EStG bzw. Â§ 8b Abs. 3 KStG</act:name>
+    <act:id type="new">2dcf2581500447148d9e811a82b8fa25</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6290</act:code>
+    <act:parent type="new">07d8d0a194ad4589afa818574e95d9cf</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Abschreibungen auf Forderungen gegenÃ¼ber Gesellschaftern und nahe stehenden Personen (soweit unÃ¼blich hoch), Â§ 8b Abs. 3 KStG</act:name>
+    <act:id type="new">927c44754a7149c59b44edac6bc53952</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6291</act:code>
+    <act:parent type="new">07d8d0a194ad4589afa818574e95d9cf</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>08. sonstige betriebliche Aufwendungen</act:name>
-    <act:id type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:id>
+    <act:id type="new">52780a23b89648f3926063762df6a91f</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -11784,14 +16218,14 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>a) ordentliche betriebliche Aufwendungen</act:name>
-    <act:id type="new">02bf19f7916e6dc15c403335dd274ccb</act:id>
+    <act:id type="new">8e143ae6419d4ffd8a19b669063ae16c</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -11801,14 +16235,14 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>1) Raumkosten</act:name>
-    <act:id type="new">70f081631b2bf13005c3453c6d235c6a</act:id>
+    <act:id type="new">0496babbe5bd43bb828f1f577cf75cae</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -11818,14 +16252,14 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+    <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Raumkosten</act:name>
-    <act:id type="new">ffc06bae39490bb0aea65e8c6a2e125c</act:id>
+    <act:id type="new">ed2cb65ed9094d90b607a42ff4acd458</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -11836,14 +16270,14 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
+    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Miete</act:name>
-    <act:id type="new">1ba24952187bcf28b0d93b19a593754e</act:id>
+    <act:id type="new">663436df16234fb190b111c8acfc0e75</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -11854,224 +16288,200 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
+    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Gewerbesteuerlich zu berÃ¼cksichtigende Miete Â§8 GewStG </act:name>
-    <act:id type="new">01f2a8be03958de5b907d173c34bec28</act:id>
+    <act:name>Gewerbesteuerlich zu berÃ¼cksichtigende Miete Â§8 GewStG</act:name>
+    <act:id type="new">79e1f368fa7f476890bfe4e1025cf680</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6313</act:code>
-    <act:parent type="new">1ba24952187bcf28b0d93b19a593754e</act:parent>
+    <act:parent type="new">663436df16234fb190b111c8acfc0e75</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>VergÃ¼tungen an Mitunternehmer fÃ¼r die mietweise Ãœberlassung ihrer WirtschaftsgÃ¼ter Â§16 EStG</act:name>
-    <act:id type="new">d20bde1edb79b7c83b28ba54c57246c3</act:id>
+    <act:id type="new">373070c0a6274fbfb48e6b4166ab6626</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6314</act:code>
-    <act:parent type="new">1ba24952187bcf28b0d93b19a593754e</act:parent>
+    <act:parent type="new">663436df16234fb190b111c8acfc0e75</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Miete/Aufwendungen fÃ¼r doppelte HaushaltsfÃ¼hrung Unternehmer</act:name>
+    <act:id type="new">27382be0557a49549e17ed26449b6902</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6312</act:code>
+    <act:parent type="new">663436df16234fb190b111c8acfc0e75</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Pacht</act:name>
-    <act:id type="new">36fbb1b1ad375d67b895a61dcbe13264</act:id>
+    <act:id type="new">06c7e00b3eb64243ac99638db3fa7df7</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6315</act:code>
-    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
+    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>GewStl. zu berÃ¼cksichtigende Pacht Â§8 GewStG</act:name>
-    <act:id type="new">949f7bbae21f5d906be008d76760b598</act:id>
+    <act:id type="new">fe9f8786b0b54d7ca4e847d4a61b47c5</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6318</act:code>
-    <act:parent type="new">36fbb1b1ad375d67b895a61dcbe13264</act:parent>
+    <act:parent type="new">06c7e00b3eb64243ac99638db3fa7df7</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>VergÃ¼tungen an Mitunternehmer fÃ¼r die pachtweise Ãœberlassung ihrer WirtschaftsgÃ¼ter Â§15 EStG</act:name>
-    <act:id type="new">e122ae549e19b01d85240c7dc0c765ac</act:id>
+    <act:id type="new">a5110616b817486ab36371aa5424288a</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6319</act:code>
-    <act:parent type="new">36fbb1b1ad375d67b895a61dcbe13264</act:parent>
+    <act:parent type="new">06c7e00b3eb64243ac99638db3fa7df7</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Heizung</act:name>
-    <act:id type="new">d2f7a41bc5988a84c15d409a7a1ac7c4</act:id>
+    <act:name>Leasing (unbewegliche WirtschaftsgÃ¼ter)</act:name>
+    <act:id type="new">fddf5940607e4e068ecf9f0ed905770b</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6320</act:code>
-    <act:slots>
-      <slot>
-        <slot:key>tax-related</slot:key>
-        <slot:value type="integer">1</slot:value>
-      </slot>
-    </act:slots>
-    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
+    <act:code>6316</act:code>
+    <act:parent type="new">06c7e00b3eb64243ac99638db3fa7df7</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Heizung fÃ¼r GebÃ¤ude, die nicht zum BetriebsvermÃ¶gen gehren</act:name>
-    <act:id type="new">527bb6498891a7e13159f09bbb9f3911</act:id>
+    <act:name>Aufwendungen fÃ¼r gemietete oder gepachtete unbewegliche WirtschaftsgÃ¼ter, die gewerbesteuerlich hinzuzurechnen sind</act:name>
+    <act:id type="new">817f966830e942d1aa8527130fb954ae</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6323</act:code>
-    <act:parent type="new">d2f7a41bc5988a84c15d409a7a1ac7c4</act:parent>
+    <act:code>6317</act:code>
+    <act:parent type="new">06c7e00b3eb64243ac99638db3fa7df7</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Gas, Strom, Wasser</act:name>
-    <act:id type="new">e1e981175ccf5ca4edcd6adccfeb66d9</act:id>
+    <act:name>Heizung</act:name>
+    <act:id type="new">3b0c1ac2fff74d9dbab92bfba602f597</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6325</act:code>
+    <act:code>6320</act:code>
     <act:slots>
       <slot>
         <slot:key>tax-related</slot:key>
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
-  </gnc:account>
-  <gnc:account version="2.0.0">
-    <act:name>Gas, Strom, Wasser fÃ¼r GebÃ¤ude, die nicht zum BetriebsvermÃ¶gen gehÃ¶ren</act:name>
-    <act:id type="new">155b37b50737659f9cb0aa5c8e6920ea</act:id>
-    <act:type>EXPENSE</act:type>
-    <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
-      <cmdty:id>EUR</cmdty:id>
-    </act:commodity>
-    <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6328</act:code>
-    <act:parent type="new">e1e981175ccf5ca4edcd6adccfeb66d9</act:parent>
+    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Reinigung</act:name>
-    <act:id type="new">bd911169f6c58288a700ad3680953bab</act:id>
+    <act:name>Gas, Strom, Wasser</act:name>
+    <act:id type="new">171f6a2dca8b4e0aa8cf06f0c3d29f00</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6330</act:code>
+    <act:code>6325</act:code>
     <act:slots>
       <slot>
         <slot:key>tax-related</slot:key>
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
-  </gnc:account>
-  <gnc:account version="2.0.0">
-    <act:name>Reinigung fÃ¼r GebÃ¤ude nicht im BV</act:name>
-    <act:id type="new">7ec18920ad8ccedc0fe9808505fd8719</act:id>
-    <act:type>EXPENSE</act:type>
-    <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
-      <cmdty:id>EUR</cmdty:id>
-    </act:commodity>
-    <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6333</act:code>
-    <act:parent type="new">bd911169f6c58288a700ad3680953bab</act:parent>
+    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Instandhaltung betrieblicher RÃ¤ume</act:name>
-    <act:id type="new">bba153d5f2ebf6a03242582df4cd0af7</act:id>
+    <act:name>Reinigung</act:name>
+    <act:id type="new">421ff6964d7f45fd8a6733b02e080a85</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6335</act:code>
+    <act:code>6330</act:code>
     <act:slots>
       <slot>
         <slot:key>tax-related</slot:key>
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
-  </gnc:account>
-  <gnc:account version="2.0.0">
-    <act:name>Instandhaltung betrieblicher RÃ¤ume in GebÃ¤uden, die nicht zum Betriebs- GeschÃ¤ftsausvermÃ¶gen gehÃ¶ren</act:name>
-    <act:id type="new">24489cef074d3d39d8c777d06ef71963</act:id>
-    <act:type>EXPENSE</act:type>
-    <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
-      <cmdty:id>EUR</cmdty:id>
-    </act:commodity>
-    <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6338</act:code>
-    <act:parent type="new">bba153d5f2ebf6a03242582df4cd0af7</act:parent>
+    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Abgaben fÃ¼r betrieblich genutzen Grundbesitz</act:name>
-    <act:id type="new">bd23b4e1d0987776bf8b4a2e1cc365f7</act:id>
+    <act:name>Instandhaltung betrieblicher RÃ¤ume</act:name>
+    <act:id type="new">74242f4e833d48028cfb0d71c474dfc0</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6340</act:code>
+    <act:code>6335</act:code>
     <act:slots>
       <slot>
         <slot:key>tax-related</slot:key>
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
+    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Abgaben fÃ¼r Grundbesitz, der nicht zum BetriebsvermÃ¶gen gehÃ¶rt</act:name>
-    <act:id type="new">c15beb0dbb42b6b536e98e7ce3c2d71e</act:id>
+    <act:name>Abgaben fÃ¼r betrieblich genutzen Grundbesitz</act:name>
+    <act:id type="new">430adeb6ef5b48b1abe614fdbe62c672</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6343</act:code>
-    <act:parent type="new">bd23b4e1d0987776bf8b4a2e1cc365f7</act:parent>
+    <act:code>6340</act:code>
+    <act:slots>
+      <slot>
+        <slot:key>tax-related</slot:key>
+        <slot:value type="integer">1</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Sonstige Raumkosten</act:name>
-    <act:id type="new">b1a207f5806c06679e077f8d6880f0b4</act:id>
+    <act:id type="new">a2056fe1aeff48dca6f24364698e33ff</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12082,50 +16492,38 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
-  </gnc:account>
-  <gnc:account version="2.0.0">
-    <act:name>Sonstige Raumkosten fÃ¼r GebÃ¤ude, die nicht zum BetriebsvermÃ¶gen gehÃ¶ren</act:name>
-    <act:id type="new">fd12b420e365aad9a6734309352bed8c</act:id>
-    <act:type>EXPENSE</act:type>
-    <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
-      <cmdty:id>EUR</cmdty:id>
-    </act:commodity>
-    <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6346</act:code>
-    <act:parent type="new">b1a207f5806c06679e077f8d6880f0b4</act:parent>
+    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Aufwendungen fÃ¼r ein hÃ¤usliches Arbeitszimmer (abziehbarer Anteil)</act:name>
-    <act:id type="new">8afd48599e56b6ad92ecbe09c54be7a4</act:id>
+    <act:id type="new">91020d5a1cdb4d49b5779e15ef905dfa</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6348</act:code>
-    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
+    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Aufwendungen fÃ¼r ein hÃ¤usliches Arbeitszimmer (nicht abziehbarer Anteil)</act:name>
-    <act:id type="new">1889d11a1f022fea768196f1624b8764</act:id>
+    <act:id type="new">5794eb0a735c40d299959e4394277ea2</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6349</act:code>
-    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
+    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Sonstige GrundstÃ¼cksaufwendungen</act:name>
-    <act:id type="new">7174a4afb8ae5f4511e62f03412093b2</act:id>
+    <act:id type="new">65d5e35a95f14dbe80eeb2c76b1167f0</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12136,26 +16534,38 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
+    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Interimskonto fÃ¼r Aufwendungen in einem anderen Land, bei denen eine VorsteuervergÃ¼tung mÃ¶glich ist</act:name>
+    <act:id type="new">e5a5531a763d40c38a61186416f7735e</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6302</act:code>
+    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>GrundstÃ¼cksaufwendungen fÃ¼r GebÃ¤ude, die nicht zum BetriebsvermÃ¶gen gehÃ¶ren</act:name>
-    <act:id type="new">8cadce883a1ff2a1e3bfa74476a157d1</act:id>
+    <act:name>Sonstige GrundstÃ¼cksaufwendungen (neutral)</act:name>
+    <act:id type="new">e826358053fb4b508e518a88c2f936e6</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6358</act:code>
-    <act:parent type="new">7174a4afb8ae5f4511e62f03412093b2</act:parent>
+    <act:code>6352</act:code>
+    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>3) Versicherungen, BeitrÃ¤ge und Abgaben</act:name>
-    <act:id type="new">3bbae153acee96659c0f329905f34f51</act:id>
+    <act:id type="new">fed8643a6773454e8c4aa656676fc219</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12165,122 +16575,110 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+    <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Versicherungen</act:name>
-    <act:id type="new">90f04ea211cf6704b681616279b439a7</act:id>
+    <act:id type="new">a18583ba45a0437f930a39c74f760e73</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6400</act:code>
-    <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
+    <act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Versicherungen fÃ¼r GebÃ¤ude, die zum BetriebsvermÃ¶gen gehÃ¶ren</act:name>
-    <act:id type="new">81089fa1d9f726406e804f4332aeb31b</act:id>
+    <act:id type="new">d8e1632c4b4a42d8981a115c08c59c6d</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6405</act:code>
-    <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
-  </gnc:account>
-  <gnc:account version="2.0.0">
-    <act:name>Versicherungen fÃ¼r GebÃ¤ude, die nicht zum BetriebsvermÃ¶gen gehÃ¶ren</act:name>
-    <act:id type="new">ba675b7ca27409fff24014aa6991dd29</act:id>
-    <act:type>EXPENSE</act:type>
-    <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
-      <cmdty:id>EUR</cmdty:id>
-    </act:commodity>
-    <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6408</act:code>
-    <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
+    <act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>NettoprÃ¤mie fÃ¼r RÃ¼ckdeckung kÃ¼nftiger Versorgungsleistungen</act:name>
-    <act:id type="new">32e6846c4da3b5c836f4fdb8a669e53d</act:id>
+    <act:id type="new">f1e38017e06c44c7adc89a91c945efd8</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6410</act:code>
-    <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
+    <act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>BeitrÃ¤ge</act:name>
-    <act:id type="new">f378d6fcb32337d44bf594d1fced004e</act:id>
+    <act:id type="new">44447ed2ef984f50b7098ffe2c153320</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6420</act:code>
-    <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
+    <act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Sonstige Abgaben</act:name>
-    <act:id type="new">8381436ba530342c0814bd870c67f727</act:id>
+    <act:id type="new">fdecea645c7846ffa56276da9414c82b</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6430</act:code>
-    <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
+    <act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Steuerlich abzugsfÃ¤hige VerspÃ¤tungszuschlÃ¤ge und Zwangsgelder</act:name>
-    <act:id type="new">b4e762bb17e23ee147ec2a4f453b3e72</act:id>
+    <act:id type="new">ef982e906f814ceea5a8e194953f916d</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6436</act:code>
-    <act:parent type="new">8381436ba530342c0814bd870c67f727</act:parent>
+    <act:parent type="new">fdecea645c7846ffa56276da9414c82b</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Steuerlich nicht abzugsfÃ¤hige VerspÃ¤tungszuschlÃ¤ge und Zwangsgelder</act:name>
-    <act:id type="new">d93d9d3e569f450ba01b2c991e6e9082</act:id>
+    <act:id type="new">226a4292548947e58f48140482b20907</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6437</act:code>
-    <act:parent type="new">8381436ba530342c0814bd870c67f727</act:parent>
+    <act:parent type="new">fdecea645c7846ffa56276da9414c82b</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Ausgleichsabgabe i. S. d. Schwerbehindertengesetzes</act:name>
-    <act:id type="new">0e7e07a66161adf5985d88b8909c24f6</act:id>
+    <act:id type="new">bdaca4d494314c8e9141ebd67dda9935</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6440</act:code>
-    <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
+    <act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>4) Reparaturen und Instandhaltungen</act:name>
-    <act:id type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:id>
+    <act:id type="new">658ab7dda169465999646d8c3e8417e6</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12290,14 +16688,14 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Reparaturen und Instandhaltung von Bauten</act:name>
-    <act:id type="new">2582779c35290d98b4a345240c7b1c50</act:id>
+    <act:id type="new">c89b681a4ff1472c8f8888c6e7f8aac5</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12308,38 +16706,26 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
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-  <gnc:account version="2.0.0">
-    <act:name>Reparaturen und Instandhaltung von Bauten, die nicht zum BetriebsvermÃ¶gen gehÃ¶ren</act:name>
-    <act:id type="new">ebb6bcee053409230dcb7ae1df44e404</act:id>
-    <act:type>EXPENSE</act:type>
-    <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
-      <cmdty:id>EUR</cmdty:id>
-    </act:commodity>
-    <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6458</act:code>
-    <act:parent type="new">2582779c35290d98b4a345240c7b1c50</act:parent>
+    <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Reparaturen und Instandhaltung von technischen Anlagen und Maschinen</act:name>
-    <act:id type="new">3a065883b79587018565f5ef79e451bf</act:id>
+    <act:id type="new">9f42206df5c64aabbf0b6631790053f4</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6460</act:code>
-    <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+    <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Reparaturen und Instandhaltung von Betriebs- und GeschÃ¤ftsausstattung</act:name>
-    <act:id type="new">f4c086f3a962ed623c268722789c5040</act:id>
+    <act:id type="new">cc6ef55d547f486db940a3c4e49c6e7c</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12350,38 +16736,38 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+    <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Reparaturen und Instandhaltung von anderen Anlagen</act:name>
-    <act:id type="new">67d612f507d543b26e5880b2ca856a95</act:id>
+    <act:id type="new">c60bbdb4b0c647718fd4ccbc3d8d2ae1</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6485</act:code>
-    <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+    <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Sonstige Reparaturen und Instandhaltung</act:name>
-    <act:id type="new">9120ee6b090ae0a732d904a9533435a3</act:id>
+    <act:id type="new">dd061781998442cd8d62257a6248e28c</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6490</act:code>
-    <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+    <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Wartungskosten fÃ¼r Hard- und Software</act:name>
-    <act:id type="new">27ded5821fb097fb9a435074d0e20706</act:id>
+    <act:id type="new">13f8eff3d0964273ac8c0e418966cc04</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12392,14 +16778,14 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+    <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Mietleasing</act:name>
-    <act:id type="new">6840fb2425ebaa4b35d7c014e1a097d6</act:id>
+    <act:name>Mietleasing bewegliche WirtschaftsgÃ¼ter fÃ¼r technische Anlagen und Maschinen</act:name>
+    <act:id type="new">3aa23cee187a48ad8d9a138a0c23d092</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12410,26 +16796,26 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+    <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Gewerbesteuerlich zu berÃ¼cksichtigendes Mietleasing Â§8 GewStG</act:name>
-    <act:id type="new">4e2ffa4719c68aecc33759447db520fb</act:id>
+    <act:name>Reparaturen und Instandhaltung von anderen Anlagen und Betriebs- und GeschÃ¤ftsausstattung</act:name>
+    <act:id type="new">94d9de3490204376b29d98d6e30d0ab1</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6499</act:code>
-    <act:parent type="new">6840fb2425ebaa4b35d7c014e1a097d6</act:parent>
+    <act:code>6475</act:code>
+    <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>6) Werbe- und Reisekosten</act:name>
-    <act:id type="new">c4f157aa055b2df995b3ecb00a255372</act:id>
+    <act:id type="new">18eaa32760f945c5940ef3031705d711</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12439,14 +16825,14 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+    <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Werbekosten</act:name>
-    <act:id type="new">b79422d817942119d25d7a427466b48a</act:id>
+    <act:id type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12457,64 +16843,62 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">c4f157aa055b2df995b3ecb00a255372</act:parent>
+    <act:parent type="new">18eaa32760f945c5940ef3031705d711</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Geschenke bis 40 â‚¬</act:name>
-    <act:id type="new">b6c8da62c8da8f92b82da4eb160e9e90</act:id>
+    <act:name>Geschenke abzugsfÃ¤hig ohne Â§ 37b EStG</act:name>
+    <act:id type="new">e87a33c36cba4d538c0176deced5bc30</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6610</act:code>
-    <act:description>steuerlich abziehbar</act:description>
     <act:slots>
       <slot>
         <slot:key>tax-related</slot:key>
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
+    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Geschenke Ã¼ber 40 â‚¬</act:name>
-    <act:id type="new">93a9ff9ad16185c64a31005738e9e396</act:id>
+    <act:name>Geschenke nicht abzugsfÃ¤hig ohne Â§ 37b EStG</act:name>
+    <act:id type="new">b06eaea8e1db451f888dc0cd855e1d69</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6620</act:code>
-    <act:description>steuerlich nicht abziehbar</act:description>
     <act:slots>
       <slot>
         <slot:key>tax-related</slot:key>
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
+    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Geschenke ausschlielich betrieblich genutzt</act:name>
-    <act:id type="new">e2981f566f3ea6250302044c41aba839</act:id>
+    <act:id type="new">141da933f2e944c392b2eb393a71fc1c</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6625</act:code>
-    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
+    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>ReprÃ¤sentationskosten</act:name>
-    <act:id type="new">43b898e6544bc5fcfebd4e7846434758</act:id>
+    <act:id type="new">7c95bb27cbfd4f0abf649c5d90ae7898</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12525,14 +16909,14 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
+    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Bewirtungskosten</act:name>
-    <act:id type="new">a53848dfaff5a01c12f5566ad50f25e5</act:id>
+    <act:id type="new">813117cedb1c48168a3d5a6ba2864096</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12543,38 +16927,38 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
+    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Sonstige eingeschrÃ¤nkt abziehbare Betriebsausgaben (abziehbarer Anteil)</act:name>
-    <act:id type="new">3700c8594d98f7a76e55bfc6a86676b7</act:id>
+    <act:id type="new">696112cdcc7b4e3686d3bd8c362a0b5c</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6641</act:code>
-    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
+    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Sonstige eingeschrÃ¤nkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)</act:name>
-    <act:id type="new">f7c65aa1e4c3ed89e595892de1434f7d</act:id>
+    <act:id type="new">209bfd565dc942229776972193b1a9b6</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6642</act:code>
-    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
+    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Aufmerksamkeiten</act:name>
-    <act:id type="new">258fe0caa33a51701bc4185c1f93305c</act:id>
+    <act:id type="new">a5da6692206f4d0096db817adf5c9ecd</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12585,14 +16969,14 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
+    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Nicht abzugsfÃ¤hige Bewirtungskosten</act:name>
-    <act:id type="new">a09d04e91dcdd3b48d4b0e53b78fbf63</act:id>
+    <act:id type="new">3e0045b60358478a85895e88f5fd447a</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12604,14 +16988,14 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
+    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Nicht abzugsfÃ¤hige Betriebsausgaben aus Werbe-, ReprÃ¤sentations- und Reisekosten (nicht abziehbarer Anteil)</act:name>
-    <act:id type="new">8e93b671731af3c7e6469ba18095a050</act:id>
+    <act:id type="new">a7d14d1dcf8047e1a59deb7b575ea035</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12622,14 +17006,86 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
+    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Streuartikel</act:name>
+    <act:id type="new">b89e45a2bb6847cca30759f39ab06080</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6605</act:code>
+    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Geschenke abzugsfÃ¤hig mit Â§ 37b EStG</act:name>
+    <act:id type="new">658363ec0d4d463f9ceaf52d31471e3e</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6611</act:code>
+    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Pauschale Steuer fÃ¼r Geschenke und Zuwendungen abzugsfÃ¤hig</act:name>
+    <act:id type="new">e59a523370d54f059a7370e39c07efad</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6612</act:code>
+    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Geschenke nicht abzugsfÃ¤hig mit Â§ 37b EStG</act:name>
+    <act:id type="new">d52ac8ac9b104192a60b6f095bce47a9</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6621</act:code>
+    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Pauschale Steuer fÃ¼r Geschenke und Zuwendungen nicht abzugsfÃ¤hig</act:name>
+    <act:id type="new">53966ea790bb4b9b86b3407137c86333</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6622</act:code>
+    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Zugaben mit Â§ 37b EStG</act:name>
+    <act:id type="new">671fd8af9fe74ae2a0d1b4972fbcdcbe</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6629</act:code>
+    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Reisekosten Arbeitnehmer</act:name>
-    <act:id type="new">03ce1f9501fb243d08288bb02a9f431e</act:id>
+    <act:id type="new">79e115bae3454815a196c81dc4a8c093</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12640,62 +17096,62 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">c4f157aa055b2df995b3ecb00a255372</act:parent>
+    <act:parent type="new">18eaa32760f945c5940ef3031705d711</act:parent>
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     <act:name>Reisekosten Arbeitnehmer Ãœbernachtungsaufwand</act:name>
-    <act:id type="new">9f5ea185c477f76fab9d3613d57cd2ed</act:id>
+    <act:id type="new">5fdd3c73860f4160ad9f2edce047262a</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6660</act:code>
-    <act:parent type="new">03ce1f9501fb243d08288bb02a9f431e</act:parent>
+    <act:parent type="new">79e115bae3454815a196c81dc4a8c093</act:parent>
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     <act:name>Reisekosten Arbeitnehmer Fahrtkosten</act:name>
-    <act:id type="new">ef38fa59dc24f353ca58eed4fd4598b7</act:id>
+    <act:id type="new">8c80bb809b854d2ab4c7fdfb373acbed</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6663</act:code>
-    <act:parent type="new">03ce1f9501fb243d08288bb02a9f431e</act:parent>
+    <act:parent type="new">79e115bae3454815a196c81dc4a8c093</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
-    <act:id type="new">3690b5774a7b214ca3d1d25ea7ddda2c</act:id>
+    <act:id type="new">024e9f348acc4f178ff71da818ff8419</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6664</act:code>
-    <act:parent type="new">03ce1f9501fb243d08288bb02a9f431e</act:parent>
+    <act:parent type="new">79e115bae3454815a196c81dc4a8c093</act:parent>
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     <act:name>Kilometergelderstattung Arbeitnehmer</act:name>
-    <act:id type="new">481d3daffce715cb9d6a3141b9e7b0f5</act:id>
+    <act:id type="new">9511277c80a84a43a1db92030ce3063f</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6668</act:code>
-    <act:parent type="new">03ce1f9501fb243d08288bb02a9f431e</act:parent>
+    <act:parent type="new">79e115bae3454815a196c81dc4a8c093</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Reisekosten Unternehmer</act:name>
-    <act:id type="new">98f2cfd54498e60e453551992e9396de</act:id>
+    <act:id type="new">f39863f34533417aabdebc01551ed9dc</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12706,86 +17162,110 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">c4f157aa055b2df995b3ecb00a255372</act:parent>
+    <act:parent type="new">18eaa32760f945c5940ef3031705d711</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Reisekosten Unternehmer Fahrtkosten</act:name>
-    <act:id type="new">21b362e4c1d8e75f13c8eac7c257e731</act:id>
+    <act:id type="new">9b7d13bc0ef842c5ab6bb087405e9a03</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6673</act:code>
-    <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
+    <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Reisekosten Unternehmer Verpflegungsmehraufwand</act:name>
-    <act:id type="new">1f4501027152a2c991871b11af315a86</act:id>
+    <act:id type="new">eca3645ca6e848febf59802f809824cd</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6674</act:code>
-    <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
+    <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Reisekosten Unternehmer Ãœbernachtungsaufwand</act:name>
-    <act:id type="new">ec5060c7937a19f46dec14e055844a73</act:id>
+    <act:id type="new">94c833bf3fb1481094c6d77f8f29c102</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6680</act:code>
-    <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
+    <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Fahrten zwischen Wohnung und ArbeitsstÃ¤tte (abziehbarer Anteil)</act:name>
-    <act:id type="new">21bab4bc2ec9de58da3936a5c1cde062</act:id>
+    <act:id type="new">59b8ddcf1f2940b4a4669cfb42f459f2</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6688</act:code>
-    <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
+    <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Fahrten zwischen Wohnung und ArbeitsstÃ¤tte (nicht abziehbarer Anteil)</act:name>
-    <act:id type="new">e1d310d113198de82c883c990f45c0c9</act:id>
+    <act:id type="new">9dcae9f45f48401896c0cb7720ae63ac</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6689</act:code>
-    <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
+    <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Fahrten Wohnung zwischen Wohnung und ArbeitsstÃ¤tte (Haben)</act:name>
-    <act:id type="new">d3319b0c0ee3501a4ad454bf51a775b4</act:id>
+    <act:id type="new">d86820e64b1947c691c0a4815d0f7fdc</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6690</act:code>
-    <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
+    <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Reisekosten Unternehmer (nicht abziehbarer Anteil)</act:name>
+    <act:id type="new">6457e3a32f4c46e38a5fa3a7e931e2eb</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6672</act:code>
+    <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Verpflegungsmehraufwendungen im Rahmen der doppelten HaushaltsfÃ¼hrung Unternehmer</act:name>
+    <act:id type="new">e7184e3e10a342638d6c5aab525aa6df</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6691</act:code>
+    <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>8) verschiedene betriebliche Kosten</act:name>
-    <act:id type="new">34be7b6c3246314364ef3ad2c6aead4c</act:id>
+    <act:id type="new">76b033f1186744af937817e15280a8b5</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12796,26 +17276,26 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+    <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Porto</act:name>
-    <act:id type="new">650ff8bf8093ccdf22967ea2170d4662</act:id>
+    <act:id type="new">426f803a2d714e84b35abb3995a05b87</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6800</act:code>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Telefon</act:name>
-    <act:id type="new">70679407bd887c210be18b13ecd2e993</act:id>
+    <act:id type="new">de2563b86df94c219c13793c5fc63584</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12826,14 +17306,14 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Telefax und Internetkosten</act:name>
-    <act:id type="new">f610d9e35ca581d6f9bb10ba5e7c1dc4</act:id>
+    <act:id type="new">dd28655a16204427ae9d1c773b976dc9</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12844,14 +17324,14 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>BÃ¼robedarf</act:name>
-    <act:id type="new">2221c8cff3d810a4bae301c8b49fc2d7</act:id>
+    <act:id type="new">e5870851983640049af4df37d829f1d4</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12862,14 +17342,14 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Zeitschriften, BÃ¼cher</act:name>
-    <act:id type="new">cb4bef387198c244d4c3b325dd517fb5</act:id>
+    <act:id type="new">b400a6503f824d81943d102988ad3488</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12880,62 +17360,62 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Fortbildungskosten</act:name>
-    <act:id type="new">99f7e61a734cfa3e5c4b75505763507f</act:id>
+    <act:id type="new">28c02de93c5d44f29068cd59249c59e7</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6821</act:code>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Freiwillige Sozialleistungen</act:name>
-    <act:id type="new">22feccd4f438a201bc974eb7449018c5</act:id>
+    <act:id type="new">d9564f7f847a4b7fa53c29209d4c9f38</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6822</act:code>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>VergÃ¼tungen an Mitunternehmer Â§15 EStG</act:name>
-    <act:id type="new">0ef8fe246edc5c9ee726d20851ef7afa</act:id>
+    <act:id type="new">cfef70ed0ff845ceb3253497afe47415</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6823</act:code>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>HaftungsvergÃ¼tung an Mitunternehmer Â§15 EStG</act:name>
-    <act:id type="new">2b14079ef17c0b9aab0bb80aa9eb4702</act:id>
+    <act:id type="new">903fc11dd3684e888376e761877d5977</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6824</act:code>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Rechts- und Beratungskosten</act:name>
-    <act:id type="new">c6b2d3528bcd559dda327c4475db3d4f</act:id>
+    <act:id type="new">557bc6b1304b4007aec66f7f284dc698</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12946,14 +17426,14 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>AbschluÃŸ- und PrÃ¼fungskosten</act:name>
-    <act:id type="new">0a45ddd44e05c5daa293526d57a82346</act:id>
+    <act:id type="new">a5ae242d9e6741ec8a699d8645b54ce1</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12964,14 +17444,14 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>BuchfÃ¼hrungskosten</act:name>
-    <act:id type="new">a24c420128f82f4d97c123eb5d6eb7dc</act:id>
+    <act:id type="new">1e40aae9b14f4f0e8c50eac8888f2615</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -12982,14 +17462,14 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Mieten fÃ¼r Einrichtungen</act:name>
-    <act:id type="new">db7c598d5f21370fe0d93abb5eecd891</act:id>
+    <act:id type="new">ee212ed189fd465888067c5844b4317c</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -13000,51 +17480,27 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
-  </gnc:account>
-  <gnc:account version="2.0.0">
-    <act:name>Gewerbesteuerlich zu berÃ¼cksichtigende Miete fÃ¼r Einrichtungen Â§8 GewStG</act:name>
-    <act:id type="new">acc87728d36607261557e9daaa426b83</act:id>
-    <act:type>EXPENSE</act:type>
-    <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
-      <cmdty:id>EUR</cmdty:id>
-    </act:commodity>
-    <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6839</act:code>
-    <act:parent type="new">db7c598d5f21370fe0d93abb5eecd891</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Mietleasing</act:name>
-    <act:id type="new">0cd495cd4ee05f9d842a95fd5579bec8</act:id>
+    <act:id type="new">1534cf6e2d2e4b6d81fcec3950a00172</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6840</act:code>
     <act:description>Siehe auch 6498</act:description>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
-  </gnc:account>
-  <gnc:account version="2.0.0">
-    <act:name>Gewerbesteuerlich zu berÃ¼cksichtigendes Mietleasing Â§8 GewStG</act:name>
-    <act:id type="new">8e559eae0ee39e2c548f4e6c7146123f</act:id>
-    <act:type>EXPENSE</act:type>
-    <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
-      <cmdty:id>EUR</cmdty:id>
-    </act:commodity>
-    <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6844</act:code>
-    <act:parent type="new">0cd495cd4ee05f9d842a95fd5579bec8</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Werkzeuge und KleingerÃ¤te</act:name>
-    <act:id type="new">e05803ace6b01012d741a9b390a427f9</act:id>
+    <act:id type="new">c2f1539e1bb64453bdedde1796b87594</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -13055,14 +17511,14 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Sonstiger Betriebsbedarf</act:name>
-    <act:id type="new">7d1c28e38e25d2b36ada936a584c54a7</act:id>
+    <act:id type="new">483f8d1528e646cb98b2b046a6e7a662</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -13073,123 +17529,219 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Nebenkosten des Geldverkehrs</act:name>
-    <act:id type="new">44eb5bed859eb08a5827f21a47dcf71a</act:id>
+    <act:id type="new">85ffd644ad9f47f5b36912fe3ce7810d</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6855</act:code>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Aufwendungen aus Anteilen an Kapitalgesellschaften 100 %/ 50 % nicht abzugsfÃ¤hig (inlÃ¤ndische Kap.Ges.)</act:name>
-    <act:id type="new">7beb322246f002bd4296c28dbddd499d</act:id>
+    <act:id type="new">4d18724960904b7c90748923bd4e7e83</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6856</act:code>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Aufwendungen aus der VerÃ¤uÃŸerung von Anteilen an Kapitalgesellschaften 100 %/50 % nicht abzugsfÃ¤hig</act:name>
-    <act:id type="new">f47307d6e04a1b6505f3cb25663e5eb6</act:id>
+    <act:id type="new">6ec6a9fb31194a4da9674bcf0f595ff8</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6857</act:code>
     <act:description>inlÃ¤ndische Kap.Ges.</act:description>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Aufwendungen fÃ¼r Abraum- und Abfallbeseitigung</act:name>
-    <act:id type="new">297bc769e47a9de3f3a79d80d738be12</act:id>
+    <act:id type="new">790f16628f5c4f7fb1a3e3169aab1ce5</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6859</act:code>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Nicht abziehbare Vorsteuer</act:name>
-    <act:id type="new">409e30043821b8a8cc676a839f7ad79c</act:id>
+    <act:id type="new">88968c29151043a28344b9bc0358fcce</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6860</act:code>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Nicht abziehbare Vorsteuer 7%</act:name>
-    <act:id type="new">af952f3fad333029c06aaa880d0c243b</act:id>
+    <act:id type="new">b5ce95018f5e43d38edc5429560a7bbd</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6865</act:code>
-    <act:parent type="new">409e30043821b8a8cc676a839f7ad79c</act:parent>
+    <act:parent type="new">88968c29151043a28344b9bc0358fcce</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Nicht abziehbare Vorsteuer 16%</act:name>
-    <act:id type="new">0fa17f3721cfdbee57682773a67bae9c</act:id>
+    <act:name>Nicht abziehbare Vorsteuer 19 %</act:name>
+    <act:id type="new">f4614d030a4541c2a0836dbc5fa00e70</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6870</act:code>
-    <act:parent type="new">409e30043821b8a8cc676a839f7ad79c</act:parent>
+    <act:code>6871</act:code>
+    <act:parent type="new">88968c29151043a28344b9bc0358fcce</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Nicht abziehbare HÃ¤lfte der AufsichtsratsvergÃ¼tungen</act:name>
-    <act:id type="new">45e0300b7a2ab7021760b47ee8ae9b37</act:id>
+    <act:id type="new">73f68c1c71d64f7bb3d9f13fd686d403</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6875</act:code>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Abziehbare AufsichtsratsvergÃ¼tungen</act:name>
-    <act:id type="new">210fec9cbfd08595f74e7cc5b419b5f3</act:id>
+    <act:id type="new">b56b5125748c4b7c80830875113573d6</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6876</act:code>
-    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>VergÃ¼tungen an Gesellschafter fÃ¼r die miet- oder pachtweise Ãœberlassung ihrer beweglichen WirtschaftsgÃ¼ter</act:name>
+    <act:id type="new">b338e2a4ad964a469e6cea5df786b850</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6833</act:code>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>VergÃ¼tungen an Mitunternehmer fÃ¼r die miet- oder pachtweise Ãœberlassung ihrer beweglichen WirtschaftsgÃ¼ter Â§ 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</act:name>
+    <act:id type="new">0c01d2e62ab849dd8d465772db541755</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6834</act:code>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Pacht (bewegliche WirtschaftsgÃ¼ter</act:name>
+    <act:id type="new">e957cff2d6d142dfa2907a46f174ede5</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6836</act:code>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Aufwendungen fÃ¼r die zeitlich befristete Ãœberlassung von Rechten (Lizenzen, Konzessionen)</act:name>
+    <act:id type="new">bdc24635ddc64702a9194e054d2ffc95</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6837</act:code>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Aufwendungen fÃ¼r gemietete oder gepachtete bewegliche WirtschaftsgÃ¼ter, die gewerbesteuerlich hinzuzurechnen sind</act:name>
+    <act:id type="new">55538ef06a08493faf535274ff00f4b7</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6838</act:code>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Genossenschaftliche RÃ¼ckvergÃ¼tung an Mitglieder</act:name>
+    <act:id type="new">b919a884640f40cb935b0c7f4f103ce3</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6854</act:code>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>VerÃ¤uÃŸerungskosten Â§ 3 Nr. 40 EStG bzw. Â§ 8b Abs. 3 KStG (bei VerÃ¤uÃŸerungsverlust)</act:name>
+    <act:id type="new">54cae6c090f74b399a52883d394098d0</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6858</act:code>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Verwahrentgelt</act:name>
+    <act:id type="new">ac78be6d2d984f0daf7887b3d0d77507</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6879</act:code>
+    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>sonstige betriebliche Aufwendungen</act:name>
-    <act:id type="new">a68fab40b7f841b6f098a05d45916099</act:id>
+    <act:id type="new">6c23d0b8ec314ade901209f7c576a612</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -13200,38 +17752,38 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+    <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Fremdleistungen und Fremdarbeiten</act:name>
-    <act:id type="new">919e23f97a18a15ffafc63f6e7350222</act:id>
+    <act:id type="new">c086aa0fce9749b4b132b1607a4e0ae6</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6303</act:code>
-    <act:parent type="new">a68fab40b7f841b6f098a05d45916099</act:parent>
+    <act:parent type="new">6c23d0b8ec314ade901209f7c576a612</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Sonstige betriebl.u.regelm.Aufwendungen</act:name>
-    <act:id type="new">96b74a97ef5abc059013eb2598036be8</act:id>
+    <act:id type="new">f6f32c12323f4c0b875a59ee20710ff5</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6304</act:code>
-    <act:parent type="new">a68fab40b7f841b6f098a05d45916099</act:parent>
+    <act:parent type="new">6c23d0b8ec314ade901209f7c576a612</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>5) Fahrzeugkosten</act:name>
-    <act:id type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:id>
+    <act:id type="new">6909c46efaee4499aabf717091fb8be2</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -13242,26 +17794,26 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+    <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Kfz-Versicherungen</act:name>
-    <act:id type="new">e372143fdb11893eaa5ceadb0e65bf2a</act:id>
+    <act:id type="new">bf73d3c20e5344d68e9c9bd591a095a1</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6520</act:code>
-    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+    <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Laufende Kfz-Betriebskosten</act:name>
-    <act:id type="new">9f985712d629836f14a1b3ac5e6888dc</act:id>
+    <act:id type="new">55d1911670814cd6b62a654bad4600bf</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -13272,14 +17824,14 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+    <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Kfz-Reparaturen</act:name>
-    <act:id type="new">2466cf3d44b832aeb8f2aa15abd296e5</act:id>
+    <act:id type="new">ded8bd8e19e442f0b09899b4cb3732cd</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -13290,14 +17842,14 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+    <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Garagenmiete</act:name>
-    <act:id type="new">ce87091ed71a47b61fcfbe6496e4e366</act:id>
+    <act:id type="new">1c2739822bed4f5dac22a89cf723753d</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -13308,14 +17860,14 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+    <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Leasingfahrzeugkosten</act:name>
-    <act:id type="new">e50e36067ac6cc3efd0ca87933f69190</act:id>
+    <act:id type="new">c4f9863fdbc74ef6a1b814ce485ed507</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -13326,14 +17878,14 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+    <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Sonstige Kfz-Kosten</act:name>
-    <act:id type="new">32c57509c7ea9f75a13e5ddfd2881903</act:id>
+    <act:id type="new">7631bb6374734a6c9d98a12ecba8ed44</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -13344,99 +17896,111 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+    <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>MautgebÃ¼hren</act:name>
-    <act:id type="new">b03949fef50b5655c42323b71602e488</act:id>
+    <act:id type="new">192d16a26a6041ebb79156ca45c96670</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6580</act:code>
-    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+    <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Kfz-Kosten fÃ¼r betrieblich genutzte, zum PrivatvermÃ¶gen gehÃ¶rende Kraftfahrzeuge</act:name>
-    <act:id type="new">395107ca46dc20f69a86b070b0aea713</act:id>
+    <act:id type="new">3303bb92b51848afbbadc1e667078db3</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6590</act:code>
-    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+    <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Fremdfahrzeugkosten</act:name>
-    <act:id type="new">6d6aa1a0a5177fc69aed2328b236abdd</act:id>
+    <act:id type="new">1a0fb71c10194484be245b845688da5e</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6595</act:code>
-    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+    <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Mietleasingaufwendungen fÃ¼r Elektrofahrzeuge, die gewerbesteuerlich hinzuzurechnen sind</act:name>
+    <act:id type="new">1de6e1e1af17488cbafb7ab3cb6d6887</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6565</act:code>
+    <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>7) Kosten der Warenabgabe</act:name>
-    <act:id type="new">f426b343a06164be037f65c82153a874</act:id>
+    <act:id type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6700</act:code>
     <act:description>Vertriebskosten</act:description>
-    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+    <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Verpackungsmaterial</act:name>
-    <act:id type="new">f8f3e2cbfb60c11ff0ad4da57b5e892f</act:id>
+    <act:id type="new">58e3fdf412444a87a74236e136230ae7</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6710</act:code>
-    <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
+    <act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Ausgangsfrachten</act:name>
-    <act:id type="new">8e2478b0f84490bd038922985731589a</act:id>
+    <act:id type="new">ef809de7440b486b989c9ac5ddb9a645</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6740</act:code>
-    <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
+    <act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Transportversicherungen</act:name>
-    <act:id type="new">31f7c5cead72323f6eb941e78cfa0633</act:id>
+    <act:id type="new">c433dcade0e941659354b4e96eb87cbf</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6760</act:code>
-    <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
+    <act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Verkaufsprovisionen</act:name>
-    <act:id type="new">4cd98cc73bd54c99cce8d019d4a657d0</act:id>
+    <act:id type="new">46bd633c092f4010a37a085cbb682bca</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -13447,14 +18011,14 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
+    <act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Fremdarbeiten (Vertrieb)</act:name>
-    <act:id type="new">a30405fee0acc89fcf1f28f3763b719d</act:id>
+    <act:id type="new">0611795c5a5b4e339205f10066a2583a</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -13465,14 +18029,14 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
+    <act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Aufwand fÃ¼r GewÃ¤hrleistung</act:name>
-    <act:id type="new">4f62e5bc3d3166237c90cfdad7c59879</act:id>
+    <act:id type="new">ecc25bf5ddfc408bb1580b6f8c422f1e</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -13483,50 +18047,50 @@
         <slot:value type="integer">1</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
+    <act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Aufwendungen aus Kursdifferenzen</act:name>
-    <act:id type="new">00c7e61255603682c8bf7af5368a2dfc</act:id>
+    <act:id type="new">cde96c30a8ca4457bbaa7d33f16ac4b3</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6880</act:code>
-    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+    <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Aufwendungen aus der WÃ¤hrungsumstellung auf den Euro (Art. 43 Abs. 1 EGHGB)</act:name>
-    <act:id type="new">fa7e2262a96d9e5b4553cc596cf8a20e</act:id>
+    <act:name>Aufwendungen aus Bewertung Finanzmittelfonds</act:name>
+    <act:id type="new">8941bd873057474a8a5c92ce04158831</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6882</act:code>
-    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+    <act:code>6883</act:code>
+    <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Aufwendungen aus Bewertung Finanzmittelfonds</act:name>
-    <act:id type="new">5b46fa7a80c8383b7817987ffdc2d41a</act:id>
+    <act:name>Aufwendungen aus der WÃ¤hrungsumrechnung (nicht Â§ 256a HGB)</act:name>
+    <act:id type="new">4331cc711447473fbcf39d11c1eca3d4</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6883</act:code>
-    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+    <act:code>6881</act:code>
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   <gnc:account version="2.0.0">
     <act:name>b) Verluste aus dem Abgang von GegenstÃ¤nden des AnlagevermÃ¶gens</act:name>
-    <act:id type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:id>
+    <act:id type="new">f2667d36a874405a886d5f65a93fb3c2</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -13536,182 +18100,182 @@
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       </slot>
     </act:slots>
-    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>ErlÃ¶se aus VerkÃ¤ufen SachanlagevermÃ¶gen steuerfrei Â§4 Nr. 1a UStG</act:name>
-    <act:id type="new">3ed8139edb0209b9ecccfc8b2e60e90a</act:id>
+    <act:id type="new">a0437c07fc3e475cbe55f9e1156310db</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6884</act:code>
     <act:description>bei Buchverlust</act:description>
-    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+    <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>ErlÃ¶se aus VerkÃ¤ufen SachanlagevermÃ¶gen 16% USt</act:name>
-    <act:id type="new">187525b967b669624823c158eca38554</act:id>
+    <act:name>ErlÃ¶se aus VerkÃ¤ufen SachanlagevermÃ¶gen 19% USt</act:name>
+    <act:id type="new">53e4f00a5bd742d28c92b63631f2a70a</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6885</act:code>
     <act:description>bei Buchverlust</act:description>
-    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+    <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>ErlÃ¶se aus VerkÃ¤ufen SachanlagevermÃ¶gen steuerfrei Â§4 Nr. 1b UStG</act:name>
-    <act:id type="new">982804cfea02b767b7c1c8ef7f93ca77</act:id>
+    <act:id type="new">cc88f299732747598a66a734aed1baf4</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6888</act:code>
     <act:description>bei Buchverlust</act:description>
-    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+    <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>ErlÃ¶se aus VerkÃ¤ufen SachanlagevermÃ¶gen</act:name>
-    <act:id type="new">c5007c2e4c42b3ab16c573f5c5b71237</act:id>
+    <act:id type="new">952461ef78554fe2a2ec9416913f7f75</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6889</act:code>
     <act:description>bei Buchverlust</act:description>
-    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+    <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>ErlÃ¶se aus VerkÃ¤ufen immaterieller VermÃ¶gensgegenstÃ¤nde</act:name>
-    <act:id type="new">5bb07cd267ccdd792f4144087f4e96e6</act:id>
+    <act:id type="new">734994ec63b94ef2bee29e353f75cf1b</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6890</act:code>
     <act:description>bei Buchverlust</act:description>
-    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+    <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>ErlÃ¶se aus VerkÃ¤ufen Finanzanlagen</act:name>
-    <act:id type="new">cf201527246b075ad0bb188073172c04</act:id>
+    <act:id type="new">29195c7cce2d4587a18830c9b8954195</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6891</act:code>
     <act:description>bei Buchverlust</act:description>
-    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+    <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>ErlÃ¶se aus VerkÃ¤ufen Finanzanlagen 100 %/50 % nicht abzugsfÃ¤hig (inlÃ¤ndische Kap.Ges.)</act:name>
-    <act:id type="new">23542910d9e3b6c903cac7a39e9c1f41</act:id>
+    <act:id type="new">63f0798f27764b558b1cbfe890e8681b</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6892</act:code>
     <act:description>bei Buchverlust</act:description>
-    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+    <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>AnlagenabgÃ¤nge Sachanlagen</act:name>
-    <act:id type="new">fe45e8c5d3f8605f609e968498d50094</act:id>
+    <act:id type="new">d81d5c146eb14554846d46f631ddfc2a</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6895</act:code>
     <act:description>Restbuchwert bei Buchverlust</act:description>
-    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+    <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>AnlagenabgÃ¤nge immaterielle VermÃ¶gensgegenstÃ¤nde</act:name>
-    <act:id type="new">390b3d0248094ceb49d7d9e6b0c97923</act:id>
+    <act:id type="new">50c7ac2d8f874730a0dd4b74f4901617</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6896</act:code>
     <act:description>Restbuchwert bei Buchverlust</act:description>
-    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+    <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>AnlagenabgÃ¤nge Finanzanlagen</act:name>
-    <act:id type="new">80e6bbb81081322e2ceb274401638051</act:id>
+    <act:id type="new">0bcd2fadc05c47f3bd6138598705f636</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6897</act:code>
     <act:description>Restbuchwert bei Buchverlust</act:description>
-    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+    <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>AnlagenabgÃ¤nge Finanzanlagen 100 %/50 % nicht abzugsfÃ¤hig (inlÃ¤ndische Kap.Ges.)</act:name>
-    <act:id type="new">6d004f5ad548387f5d77ab1022bb6b23</act:id>
+    <act:id type="new">8af5544fe6034c6eac102ee9d939eed4</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6898</act:code>
     <act:description>Restbuchwert bei Buchverlust</act:description>
-    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+    <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Verluste aus dem Abgang von GegenstÃ¤nden des AnlagevermÃ¶gens</act:name>
-    <act:id type="new">d9425d48258c29b16537a1120e87a95d</act:id>
+    <act:id type="new">10a27b6cdfa34f0985f5c70f40746bb7</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6900</act:code>
-    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Verluste aus der VerÃ¤uÃŸerung von Anteilen an Kapitalgesellschaften 100 %/50 % nicht abzugsfÃ¤hig</act:name>
-    <act:id type="new">a165c149a5fe61978d3080b8caf58829</act:id>
+    <act:id type="new">5213d2a0e0d34171ae45bb4b7a5f24cb</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6903</act:code>
     <act:description>inlÃ¤ndische Kap.Ges.</act:description>
-    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+    <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>c) Verluste aus Wertminderungen oder aus dem Abgang von GegenstÃ¤nden des UmlaufvermÃ¶gens und Einstellung in die Pauschalwertberichtigung zu Forderungen</act:name>
-    <act:id type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:id>
+    <act:id type="new">5dce0912f2594b528202b6387cda35a6</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -13721,113 +18285,149 @@
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-    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Verluste aus dem Abgang von GegenstÃ¤nden des UmlaufvermÃ¶gens auÃŸer VorrÃ¤ten</act:name>
-    <act:id type="new">a7934ed6bc0c227f56a8db770ce56d3c</act:id>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6905</act:code>
-    <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Verluste aus dem Abgang von GegenstÃ¤nden des UmlaufvermÃ¶gens (auÃŸer VorrÃ¤ten) 100%/50% nicht abzugsfÃ¤hig</act:name>
-    <act:id type="new">7b6a56cb9be31c2ac6876f9334656876</act:id>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6906</act:code>
     <act:description>inlÃ¤ndische Kap.Ges.</act:description>
-    <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+    <act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Abschreibungen auf UmlaufvermÃ¶gen auÃŸer VorrÃ¤ten und Wertpapieren des UV</act:name>
-    <act:id type="new">f6c642a842a00ec870be113993c3bca5</act:id>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6910</act:code>
     <act:description>Ã¼bliche HÃ¶he</act:description>
-    <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+    <act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Abschreibungen auf UmlaufvermÃ¶gen auÃŸer VorrÃ¤ten und Wertpapieren des UV, steuerrechtlich bedingt</act:name>
-    <act:id type="new">a07a9feb4404c803a7809d141ce814f4</act:id>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6912</act:code>
     <act:description>Ã¼bliche HÃ¶he</act:description>
-    <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+    <act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Vorwegnahme kÃ¼nftiger Wertschwankungen im UmlaufvermÃ¶gen auÃŸer VorrÃ¤ten und Wertpapieren</act:name>
-    <act:id type="new">f30a9e85f809307b9c6b686612b270db</act:id>
+    <act:name>Einstellung in die Pauschalwertberichtigung zu Forderungen</act:name>
+    <act:id type="new">52582e5807f54622b9e2aaec7a1e8d72</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6915</act:code>
-    <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
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-    <act:id type="new">06bbb091b575d82b5aa9b10d4e5a1244</act:id>
+    <act:name>Verluste aus dem Abgang von GegenstÃ¤nden des AnlagevermÃ¶gens</act:name>
+    <act:id type="new">c5333767418640c7be4c7314c33cc5ff</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6916</act:code>
-    <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
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-    <act:id type="new">4fd7ecf98b836a356fd25b36ac0c30af</act:id>
+    <act:name>Verluste aus der VerÃ¤uÃŸerung von Anteilen an Kapitalgesellschaften (FinanzanlagevermÃ¶gen) Â§ 3 Nr. 40 EStG bzw. Â§ 8b Abs. 3 KStG9)</act:name>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:id type="new">ef483122f903e11765f2bb8a857d2c6e</act:id>
+    <act:name>Abgang von WirtschaftsgÃ¼tern des UmlaufvermÃ¶gens nach Â§ 4 Abs. 3 Satz 4 EStG</act:name>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
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+      <cmdty:space>CURRENCY</cmdty:space>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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@@ -13837,122 +18437,122 @@
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:code>6390</act:code>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:code>6391</act:code>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:code>6392</act:code>
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-    <act:id type="new">edeca0cc0461c100459c6011b003b282</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:code>6393</act:code>
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     <act:name>Zuwendungen, Spenden an politische Parteien</act:name>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:code>6394</act:code>
-    <act:parent type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
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-    <act:id type="new">865103769caad0200af84b6a2b0449eb</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:code>6395</act:code>
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     <act:name>Zuwendungen, Spenden an Stiftungen fÃ¼r gemeinnÃ¼tzige Zwecke i.S.d. Â§52 Abs. 2 Nr. 4 AO</act:name>
-    <act:id type="new">7488fcc28c27087b0481310220281ca7</act:id>
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     <act:commodity>
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       <cmdty:id>EUR</cmdty:id>
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     <act:code>6396</act:code>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:code>6397</act:code>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:code>6398</act:code>
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-      <cmdty:space>ISO4217</cmdty:space>
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@@ -13962,158 +18562,158 @@
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     <act:code>6970</act:code>
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     <act:code>6972</act:code>
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     <act:name>Verrechnete kalkulatorische Zinsen</act:name>
-    <act:id type="new">9cf9f573f298a7e4a69ffeeeb4855b6f</act:id>
+    <act:id type="new">34c8e9aef18849f4aa6f73836697a875</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6984</act:code>
-    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
+    <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Verrechnete kalkulatorische Abschreibungen</act:name>
-    <act:id type="new">2ebf5cfae6514c2a1ed8176cf9346bc7</act:id>
+    <act:id type="new">a9ba72e6b841485da66a90e54cc9de50</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6986</act:code>
-    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
+    <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Verrechnete kalkulatorische Wagnisse</act:name>
-    <act:id type="new">e24631f8be473272a47c3b3187dd1b5e</act:id>
+    <act:id type="new">608dcfbffcc04fbf8b17a65d9dd0dc75</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6988</act:code>
-    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
+    <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Verrechneter kalkulatorischer Lohn fÃ¼r unentgeltliche Mitarbeiter</act:name>
-    <act:id type="new">f9218772672c2b3b1d0fec59a7fd384f</act:id>
+    <act:id type="new">92693d25864c4385b4f59af36bebb73d</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6989</act:code>
-    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
+    <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>f) Kosten bei Anwendung des Umsatzkostenverfahrens</act:name>
-    <act:id type="new">7b9852168571d463059f1a9a038ca8ff</act:id>
+    <act:id type="new">703abc275ca64d9b8e6c6bbc0bc63a62</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -14123,137 +18723,125 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Herstellungskosten</act:name>
-    <act:id type="new">ba73ed9d5b56579a0e0f1fb9be3b08f7</act:id>
+    <act:id type="new">41df9b5a53934442847602201c504664</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6990</act:code>
     <act:description>Pos 2. der GUV beim Umsatzkostenverfahren</act:description>
-    <act:parent type="new">7b9852168571d463059f1a9a038ca8ff</act:parent>
+    <act:parent type="new">703abc275ca64d9b8e6c6bbc0bc63a62</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Verwaltungskosten</act:name>
-    <act:id type="new">efa1c2dac899e2417457a461d74506b6</act:id>
+    <act:id type="new">74dc6a7df9a449b5bc819df19cb8eaea</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6992</act:code>
     <act:description>Pos 5. der GUV beim Umsatzkostenverfahren</act:description>
-    <act:parent type="new">7b9852168571d463059f1a9a038ca8ff</act:parent>
+    <act:parent type="new">703abc275ca64d9b8e6c6bbc0bc63a62</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Vertriebskosten</act:name>
-    <act:id type="new">82f166849822c439759e1c6d59efb626</act:id>
+    <act:id type="new">14dcdac9b1ee45e4a6728672a44b3a01</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6994</act:code>
     <act:description>Pos 4. der GUV beim Umsatzkostenverfahren</act:description>
-    <act:parent type="new">7b9852168571d463059f1a9a038ca8ff</act:parent>
+    <act:parent type="new">703abc275ca64d9b8e6c6bbc0bc63a62</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Gegenkonto zu 6990 bis 6998</act:name>
-    <act:id type="new">9462aa571417fd3f84517efe9750f3ab</act:id>
+    <act:id type="new">7f955ec81f104f1eabbcdd153ac59c4d</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6999</act:code>
-    <act:parent type="new">7b9852168571d463059f1a9a038ca8ff</act:parent>
+    <act:parent type="new">703abc275ca64d9b8e6c6bbc0bc63a62</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Einstellung in die Einzelwertberichtigung zu Forderungen</act:name>
-    <act:id type="new">8163fd4c7d3eca37779981b3fa479f0c</act:id>
+    <act:id type="new">ad2dd2d59fa94f6788390290a7fb09d7</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6923</act:code>
-    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Einstellungen in Sonderposten mit RÃ¼cklageanteil (steuerfreie RÃ¼cklagen)</act:name>
-    <act:id type="new">bd0c0f4c5e274ad6e60cfb18cc2ca7e5</act:id>
+    <act:id type="new">1780c462a800430086deacbd6cf8879d</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6925</act:code>
-    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
-  </gnc:account>
-  <gnc:account version="2.0.0">
-    <act:name>Einstellungen in Sonderposten mit RÃ¼cklageanteil (Ansparabschreibungen)</act:name>
-    <act:id type="new">958bcef2a9a95bb7fb94cf890c32e22b</act:id>
-    <act:type>EXPENSE</act:type>
-    <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
-      <cmdty:id>EUR</cmdty:id>
-    </act:commodity>
-    <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6926</act:code>
-    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Einstellungen in Sonderposten mit RÃ¼cklageanteil (Sonderabschreibungen)</act:name>
-    <act:id type="new">d178ab7cd9f293421fe9c19d4e13fea0</act:id>
+    <act:id type="new">f316e30922e94c10b660d66691bb69d1</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6927</act:code>
-    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Einstellungen in Sonderposten mit RÃ¼cklageanteil (ExistenzgrÃ¼nderrÃ¼cklage)</act:name>
-    <act:id type="new">a925fa0dcc3618aba6ee7df3eb317b1e</act:id>
+    <act:id type="new">6e1188882e7a414bba072c9b07ac36e8</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6928</act:code>
-    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Einstellungen in Sonderposten mit RÃ¼cklageanteil (Â§52 Abs. 16 EStG)</act:name>
-    <act:id type="new">77d002bae022921736161cb5f75a114c</act:id>
+    <act:id type="new">d24212273e2745cd95791aa42c41bb3e</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6929</act:code>
-    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungsverluste</act:name>
-    <act:id type="new">18243e4b412ad0a904dc36d08b20f695</act:id>
+    <act:id type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -14265,105 +18853,90 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungsverluste 7% USt</act:name>
-    <act:id type="new">96b7ddc8873d37c832c1895bb5295877</act:id>
+    <act:id type="new">0fdfde130cdf49efa28d54dea6e7d648</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6931</act:code>
     <act:description>Ã¼bliche HÃ¶he</act:description>
-    <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
+    <act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungsverluste aus steuerfreien EG-Lieferunge</act:name>
-    <act:id type="new">5799ffd0a84b5b30cb70b3a9f61d8c2b</act:id>
+    <act:id type="new">7ffb2451d38f408abc503536c58bc16e</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6932</act:code>
     <act:description>Ã¼bliche HÃ¶he</act:description>
-    <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
+    <act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 7% USt</act:name>
-    <act:id type="new">97446722c73f354b7352263e7f95bc4d</act:id>
+    <act:id type="new">4545478bcd074ad8beb8fc56e55ac8e5</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6933</act:code>
     <act:description>Ã¼bliche HÃ¶he</act:description>
-    <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
-  </gnc:account>
-  <gnc:account version="2.0.0">
-    <act:name>Forderungsverluste aus im Inland steuerpflichtigen EGLieferungen 16% USt</act:name>
-    <act:id type="new">83c1fdccdb8ad8c92f8dff79a93a8319</act:id>
-    <act:type>EXPENSE</act:type>
-    <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
-      <cmdty:id>EUR</cmdty:id>
-    </act:commodity>
-    <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6934</act:code>
-    <act:description>Ã¼bliche HÃ¶he</act:description>
-    <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
+    <act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Forderungsverluste 16% USt</act:name>
-    <act:id type="new">39591bd8942fd922918d1bb6b93f4f9a</act:id>
+    <act:name>Forderungsverluste 15% USt</act:name>
+    <act:id type="new">29536a4753eb487687691499324a6649</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6935</act:code>
+    <act:code>6937</act:code>
     <act:description>Ã¼bliche HÃ¶he</act:description>
-    <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
+    <act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Forderungsverluste 15% USt</act:name>
-    <act:id type="new">7378d4441f6dd694f08bdf075a3c8912</act:id>
+    <act:name>Forderungsverluste 19 % USt (Ã¼bliche HÃ¶he)</act:name>
+    <act:id type="new">419434bfac2a44eeb81ebf0d14634ac9</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6937</act:code>
-    <act:description>Ã¼bliche HÃ¶he</act:description>
-    <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
+    <act:code>6936</act:code>
+    <act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Forderungsverluste aus im Inland steuerpflichtigen EGLieferungen 15% USt</act:name>
-    <act:id type="new">2c48f1ac4c9e5b5c1538185a0fac4086</act:id>
+    <act:name>Forderungsverluste aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt (Ã¼bliche HÃ¶he)</act:name>
+    <act:id type="new">4b054c86585e4dc5ae8bba7546750d9c</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>6939</act:code>
-    <act:description>Ã¼bliche HÃ¶he</act:description>
-    <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
+    <act:code>6938</act:code>
+    <act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Periodenfremde Aufwendungen</act:name>
-    <act:id type="new">af18df2b2025b73e9930a526e62d3c59</act:id>
+    <act:id type="new">c9ae7dd54e6f4f3196bebff6a3e94886</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -14375,38 +18948,62 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Sonstige Aufwendungen betriebsfremd und regelmÃ¤ÃŸig</act:name>
-    <act:id type="new">0b9c660016fdb2c55e77c6247a4a01d3</act:id>
+    <act:id type="new">8a0e4d76a55b4b0ba8555baa83a1e4f9</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6967</act:code>
-    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Sonstige Aufwendungen unregelmÃ¤ÃŸig</act:name>
-    <act:id type="new">9ae1bd620b72585ccb331cd711dcf928</act:id>
+    <act:id type="new">39b890e9605c46178ed2ca15ac8fb502</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>6969</act:code>
-    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Einstellungen in die steuerliche RÃ¼cklage nach Â§ 6b Abs. 10 EStG</act:name>
+    <act:id type="new">21db490de88c4032bca9fe3d8206ded6</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6924</act:code>
+    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Sonstige nicht abziehbare Aufwendungen</act:name>
+    <act:id type="new">ce08ab4eff29451bbb9499b0042ac02b</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>6968</act:code>
+    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>12. Abschreibungen auf Finanzanlagen und auf Wertpapiere des UmlaufvermÃ¶gens</act:name>
-    <act:id type="new">676de19f4a18cfe6f34d77b99c9c0902</act:id>
+    <act:id type="new">37074acb9b5948f888248d7a9418e6fc</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -14416,113 +19013,137 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Abschreibungen auf Finanzanlagen</act:name>
-    <act:id type="new">330db1de3813d4b598b2646016d5bab4</act:id>
+    <act:name>Abschreibungen auf Finanzanlagen (dauerhaft)</act:name>
+    <act:id type="new">45d827b27d8d4d66829b904cba032124</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7200</act:code>
-    <act:parent type="new">676de19f4a18cfe6f34d77b99c9c0902</act:parent>
+    <act:parent type="new">37074acb9b5948f888248d7a9418e6fc</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Abschreibungen auf Finanzanlagen 100% / 50% nicht abzugsfÃ¤hig</act:name>
-    <act:id type="new">358c113659c03c17bc78f677e64f6b9f</act:id>
+    <act:name>Abschreibungen auf Finanzanlagen Â§ 3 Nr. 40 EStG bzw. Â§ 8b Abs. 3 KStG (dauerhaft)</act:name>
+    <act:id type="new">9570a51d96734fe3909057dd2d025b43</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7204</act:code>
     <act:description>inlÃ¤ndische Kap.Ges.</act:description>
-    <act:parent type="new">330db1de3813d4b598b2646016d5bab4</act:parent>
+    <act:parent type="new">45d827b27d8d4d66829b904cba032124</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Abschreibungen aufgrund von Verlustanteilen an Mitunternehmerschaften Â§8 GewStG</act:name>
-    <act:id type="new">bd99edea1955d7a98773772ab91332f4</act:id>
+    <act:id type="new">05ce3dbf7b4a4d538eb169e2054029bb</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7208</act:code>
-    <act:parent type="new">330db1de3813d4b598b2646016d5bab4</act:parent>
+    <act:parent type="new">45d827b27d8d4d66829b904cba032124</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Abschreibungen auf Wertpapiere des UmlaufvermÃ¶gens</act:name>
+    <act:id type="new">244b5ca99dca473faede03a299cd9b4a</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>7210</act:code>
+    <act:parent type="new">45d827b27d8d4d66829b904cba032124</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Abschreibungen auf Wertpapiere des UmlaufvermÃ¶gens 100% / 50% nicht abzugsfÃ¤hig</act:name>
+    <act:id type="new">d3cb4fe28c0c4bcea6012ee2d4f95987</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>7214</act:code>
+    <act:description>inlÃ¤ndische Kap.Ges.</act:description>
+    <act:parent type="new">45d827b27d8d4d66829b904cba032124</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Abschreibungen auf Wertpapiere des UmlaufvermÃ¶gens</act:name>
-    <act:id type="new">73ee82a70b1684f63ff518efbffe2f49</act:id>
+    <act:name>Abschreibungen auf Finanzanlagen aufgrund steuerlicher Sondervorschriften</act:name>
+    <act:id type="new">9a8d1438b31748169677c89c545dd59a</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>7210</act:code>
-    <act:parent type="new">330db1de3813d4b598b2646016d5bab4</act:parent>
+    <act:code>7250</act:code>
+    <act:parent type="new">45d827b27d8d4d66829b904cba032124</act:parent>
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   <gnc:account version="2.0.0">
-    <act:name>Abschreibungen auf Wertpapiere des UmlaufvermÃ¶gens 100% / 50% nicht abzugsfÃ¤hig</act:name>
-    <act:id type="new">7911b18245637ed89f2c415b63d70b4a</act:id>
+    <act:name>Abschreibungen auf Finanzanlagen auf Grund Â§ 6b EStG-RÃ¼cklage, Â§ 3 Nr. 40 EStG bzw. Â§ 8b Abs. 3 KStG</act:name>
+    <act:id type="new">e968b0e184f746ea884fdfee1e73eb2e</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>7214</act:code>
+    <act:code>7255</act:code>
     <act:description>inlÃ¤ndische Kap.Ges.</act:description>
-    <act:parent type="new">330db1de3813d4b598b2646016d5bab4</act:parent>
+    <act:parent type="new">45d827b27d8d4d66829b904cba032124</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Abschreibungen auf Finanzanlagen aufgrund steuerlicher Sondervorschriften</act:name>
-    <act:id type="new">3931c679d22ec4e1e3c22f47fc33a998</act:id>
+    <act:name>Abschreibungen auf Finanzanlagen (nicht dauerhaft)</act:name>
+    <act:id type="new">4c6d96f7534a4826a938244293838410</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>7250</act:code>
-    <act:parent type="new">330db1de3813d4b598b2646016d5bab4</act:parent>
+    <act:code>7201</act:code>
+    <act:parent type="new">45d827b27d8d4d66829b904cba032124</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften 100% / 50% nicht abzugsfÃ¤hig</act:name>
-    <act:id type="new">67c96069ce438824638e4e15916597fc</act:id>
+    <act:name>Abschreibungen auf Finanzanlagen - verbundene Unternehmen</act:name>
+    <act:id type="new">90e3b2ca45bf49c7ac5ee1c0d0a0cbc8</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>7255</act:code>
-    <act:description>inlÃ¤ndische Kap.Ges.</act:description>
-    <act:parent type="new">330db1de3813d4b598b2646016d5bab4</act:parent>
+    <act:code>7207</act:code>
+    <act:parent type="new">45d827b27d8d4d66829b904cba032124</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Vorwegnahme kÃ¼nfiger Wertschwankungen bei Wertpapieren des UmlaufvermÃ¶gens</act:name>
-    <act:id type="new">931177616ce28c479616ee898e40e54f</act:id>
+    <act:name>Abschreibungen auf Wertpapiere des UmlaufvermÃ¶gens - verbundene Unternehmen</act:name>
+    <act:id type="new">9478d405a5d645d1887f037fc3801829</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>7260</act:code>
-    <act:parent type="new">330db1de3813d4b598b2646016d5bab4</act:parent>
+    <act:code>7217</act:code>
+    <act:parent type="new">45d827b27d8d4d66829b904cba032124</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>13. Zinsen und Ã¤hnliche Aufwendungen</act:name>
-    <act:id type="new">1848323dfe915f8ed2a24bc00fef1e16</act:id>
+    <act:id type="new">2d27192c856745ef8611cde6e8ec4d3e</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -14532,14 +19153,14 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>- davon an verbundene Unternehmen</act:name>
-    <act:id type="new">1d2e4fdc63afeae1c59bf9b936518804</act:id>
+    <act:id type="new">bf8e0e526e3d448589f739ffeb2c35b8</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -14549,87 +19170,87 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
+    <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Zinsen und Ã¤hnliche Aufwendungen an verbundene Unterbundenen nehmen</act:name>
-    <act:id type="new">1966a089d55a2ad1e46f39a708db8ed0</act:id>
+    <act:id type="new">c0cc8e4a0b124f77b185a58f81b7009c</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7309</act:code>
-    <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
+    <act:parent type="new">bf8e0e526e3d448589f739ffeb2c35b8</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Zinsaufwendungen fÃ¼r kurzfristige Verbindlichkeiten an verbundene Unternehmen</act:name>
-    <act:id type="new">dd8da7f44322b874a2a61794a5e8f9d2</act:id>
+    <act:id type="new">8fbc1974cd2b43b7926cb6df407dc072</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7319</act:code>
-    <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
+    <act:parent type="new">bf8e0e526e3d448589f739ffeb2c35b8</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>Zinsaufwendungen fÃ¼r langfristige Verbindlichkeiten an verbundene Unternehmen</act:name>
-    <act:id type="new">09014c042581b5688f4ea7616d4dba6c</act:id>
+    <act:id type="new">eeeda07561a044c6b69ccde59d859215</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7329</act:code>
-    <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
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     <act:name>ZinsÃ¤hnliche Aufwendungen an verbundene Unternehmen</act:name>
-    <act:id type="new">c9288106558e37941eacb7f050faa701</act:id>
+    <act:id type="new">f00340b8034046ec9abf124aacb47f99</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7339</act:code>
-    <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
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     <act:name>Diskontaufwendungen an verbundene Unternehmen</act:name>
-    <act:id type="new">f18b03725d22a5290070bf9156c09981</act:id>
+    <act:id type="new">c8b58fb0c1d6479ea9881b7175c3fdd9</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7349</act:code>
-    <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
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     <act:name>Zinsen und Ã¤hnliche Aufwendungen an verbundene Unternehmen 100 %/50 % nicht abzugsfÃ¤hig</act:name>
-    <act:id type="new">f40038a15e50f1e799367827fee722f2</act:id>
+    <act:id type="new">7d7824d5b45d409e914e8a406cb1bdc8</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7351</act:code>
     <act:description>inlÃ¤ndische Kap.Ges.</act:description>
-    <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
+    <act:parent type="new">bf8e0e526e3d448589f739ffeb2c35b8</act:parent>
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-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity>
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     <act:commodity>
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     <act:description>Personenternehmen</act:description>
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+      <cmdty:space>CURRENCY</cmdty:space>
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     <act:commodity>
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     <act:code>7310</act:code>
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-    <act:id type="new">3b18d6e9227a2b37f21f0108977313d4</act:id>
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     <act:commodity>
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     <act:code>7320</act:code>
     <act:description>(lÃ¤nger als 1 Jahr)</act:description>
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     <act:code>7328</act:code>
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     <act:name>ZinsÃ¤hnliche Aufwendungen</act:name>
-    <act:id type="new">453e411aa183b227f77b8a8f7fcc7b3a</act:id>
+    <act:id type="new">fff2c004ec524725bb31c50a98dba98c</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7330</act:code>
-    <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
+    <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Diskontaufwendungen</act:name>
-    <act:id type="new">262f8fda4cf7472e8302007611238c40</act:id>
+    <act:id type="new">e9df7a627b4249ab8ac2305a9c823c6b</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7340</act:code>
-    <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
+    <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Zinsen und Ã¤hnliche Aufwendungen 100 %/50 % nicht abzugsfÃ¤hig</act:name>
-    <act:id type="new">f0127b77131b4bc05f3dbc8b3adccbe2</act:id>
+    <act:id type="new">2332127ba09746d1a2a7232efe58f467</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7350</act:code>
     <act:description>inlÃ¤ndische Kap.Ges.</act:description>
-    <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
+    <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Kreditprovisionen und VerwaltungskostenbeitrÃ¤ge</act:name>
+    <act:id type="new">004db2cbd97f468b9d09c02874273c85</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>7355</act:code>
+    <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Zinsanteil der ZufÃ¼hrungen zu PensionsrÃ¼ckstellungen</act:name>
+    <act:id type="new">b8cfe0cd97cd4f1f8db8a1d4cb63dcb7</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>7360</act:code>
+    <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Zinsaufwendungen aus der Abzinsung von Verbindlichkeiten</act:name>
+    <act:id type="new">135873f49ccc499f8ab3739e4ec89fd2</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>7361</act:code>
+    <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Zinsaufwendungen aus der Abzinsung von RÃ¼ckstellungen</act:name>
+    <act:id type="new">4af68908cb5d46b885ac88e199c84aaa</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>7362</act:code>
+    <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Zinsaufwendungen aus der Abzinsung von PensionsrÃ¼ckstellungen und Ã¤hnlichen/vergleichbaren Verpflichtungen</act:name>
+    <act:id type="new">9e54756c5cec40148d57242e31eed3e2</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>7363</act:code>
+    <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Zinsaufwendungen aus der Abzinsung von PensionsrÃ¼ckstellungen und Ã¤hnlichen/vergleichbaren Verpflichtungen zur Verrechnung nach Â§ 246 Abs. 2 HGB</act:name>
+    <act:id type="new">fbac2efa88544847b6a9ffbd87265b1d</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>7364</act:code>
+    <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Aufwendungen aus VermÃ¶gensgegenstÃ¤nden zur Verrechnung nach Â§ 246 Abs. 2 HGB</act:name>
+    <act:id type="new">139fbe273159412d8e503e96923832ce</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>7365</act:code>
+    <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Steuerlich nicht abzugsfÃ¤hige Zinsaufwendungen aus der Abzinsung von RÃ¼ckstellungen</act:name>
+    <act:id type="new">779c833eb9744f018df6845cc356bc0d</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>7366</act:code>
+    <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>16. auÃŸerordentliche Aufwendungen</act:name>
-    <act:id type="new">17d4b5a4b578ad6b4b9c1ba56a4822bd</act:id>
+    <act:name>16. Sonstige betriebliche Aufwendungen</act:name>
+    <act:id type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -14913,56 +19701,98 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>AuÃŸerordentliche Aufwendungen</act:name>
-    <act:id type="new">a425bb1a0869b8059903e0e1e4e6e7d7</act:id>
+    <act:name>Verluste durch Verschmelzung und Umwandlung</act:name>
+    <act:id type="new">55bdd568358e4a09ad654f23c085e82b</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>7500</act:code>
-    <act:slots>
-      <slot>
-        <slot:key>tax-related</slot:key>
-        <slot:value type="integer">1</slot:value>
-      </slot>
-    </act:slots>
-    <act:parent type="new">17d4b5a4b578ad6b4b9c1ba56a4822bd</act:parent>
+    <act:code>7551</act:code>
+    <act:parent type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Verluste durch auÃŸergewÃ¶hnliche SchadensfÃ¤lle (nur Bilanzierer)</act:name>
+    <act:id type="new">674da255516e40afac61468da127840f</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>7552</act:code>
+    <act:parent type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Aufwendungen fÃ¼r Restrukturierungs- und SanierungsmaÃŸnahmen</act:name>
+    <act:id type="new">def62cddd85b4779a3a0254bba93f994</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>7553</act:code>
+    <act:parent type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Verluste aus der VerÃ¤uÃŸerung oder der Aufgabe von GeschÃ¤ftsaktivitÃ¤ten nach Steuern</act:name>
+    <act:id type="new">0126b775ab884d7894e224937bfac6d6</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>7554</act:code>
+    <act:parent type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Aufwendungen aus der Anwendung von Ãœbergangsvorschriften</act:name>
+    <act:id type="new">33a46221d7ef48368bede1f6b1a5de47</act:id>
+    <act:type>EXPENSE</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>7560</act:code>
+    <act:parent type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>AuÃŸerordentliche Aufwendungen finanzwirksam</act:name>
-    <act:id type="new">b50841637aacd8821dbde8e6e05c3fac</act:id>
+    <act:name>Aufwendungen aus der Anwendung von Ãœbergangsvorschriften (PensionsrÃ¼ckstellungen)</act:name>
+    <act:id type="new">9f75ac6629b04153b53218c40d388457</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>7501</act:code>
-    <act:parent type="new">a425bb1a0869b8059903e0e1e4e6e7d7</act:parent>
+    <act:code>7561</act:code>
+    <act:parent type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>AuÃŸerordentliche Aufwendungen nicht finanzwirksam</act:name>
-    <act:id type="new">0412205ed5ffe3729f9cc5f108e85164</act:id>
+    <act:name>Aufwendungen aus der Anwendung von Ãœbergangsvorschriften (Latente Steuern)</act:name>
+    <act:id type="new">30e55fa9f6664db79ec692ed422cf9b5</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>7550</act:code>
-    <act:parent type="new">a425bb1a0869b8059903e0e1e4e6e7d7</act:parent>
+    <act:code>7563</act:code>
+    <act:parent type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>18. Steuern vom Einkommen und vom Ertrag</act:name>
-    <act:id type="new">b1f254106f1e487b31aad762ad1cca11</act:id>
+    <act:id type="new">05444a42256640dab89287b1cf407bc0</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -14972,14 +19802,14 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>KÃ¶rperschaftsteuer</act:name>
-    <act:id type="new">f00e5e2126e3acdb3789807e0596a497</act:id>
+    <act:id type="new">313a11f9cf9b44568e3a7e03515485bb</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -14990,14 +19820,14 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
+    <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>KÃ¶rperschaftsteuer fÃ¼r Vorjahre</act:name>
-    <act:id type="new">dac7d570edd203341ce4d39c2517f750</act:id>
+    <act:id type="new">6d37dbdeac4040c289ee5df0ef33fa7e</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -15008,14 +19838,14 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">f00e5e2126e3acdb3789807e0596a497</act:parent>
+    <act:parent type="new">313a11f9cf9b44568e3a7e03515485bb</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>KÃ¶rperschaftsteuererstattung Vorjahre</act:name>
-    <act:id type="new">1cf095a03ae8f592517129e153888779</act:id>
+    <act:id type="new">75f219f419b64324aea2729bff626019</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -15026,171 +19856,195 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">f00e5e2126e3acdb3789807e0596a497</act:parent>
+    <act:parent type="new">313a11f9cf9b44568e3a7e03515485bb</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>SolidaritÃ¤tszuschlagerstattungen fÃ¼r Vorjahre</act:name>
-    <act:id type="new">1e77373beb4c9db9896dbe0a4fadadfb</act:id>
+    <act:id type="new">24970b94efd84be98942c4e60854eb2e</act:id>
     <act:type>INCOME</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7607</act:code>
-    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
+    <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>SolidaritÃ¤tszuschlag</act:name>
-    <act:id type="new">37f2cf5b574a0246a80339837b08b586</act:id>
+    <act:id type="new">534e1aa1878447c483bddb64680f94de</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7608</act:code>
-    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
+    <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
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   <gnc:account version="2.0.0">
     <act:name>SolidaritÃ¤tszuschlag fÃ¼r Vorjahre</act:name>
-    <act:id type="new">ee391946c23bc42d7242a2e8274bfd5b</act:id>
+    <act:id type="new">b534e0b619c1472db07afb02eda9688e</act:id>
     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7609</act:code>
-    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
+    <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
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     <act:name>Gewerbesteuer</act:name>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:code>7610</act:code>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
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-    <act:id type="new">5e602d7d30968020455d5c3b186b28ca</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:id type="new">d1dcadd48624202fd54fec6da7856400</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:id type="new">d66b1671cba6383f643915ae77a8f941</act:id>
+    <act:name>AuslÃ¤ndische Steuer auf im Inland steuerfreie DBA-EinkÃ¼nfte</act:name>
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     <act:type>EXPENSE</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
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-    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
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-    <act:id type="new">0c8fe1fdff73fe37cdadc48114fb925b</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>7635</act:code>
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-    <act:id type="new">a664c82b645a6bb5f7e7ca1d686fe7bc</act:id>
+    <act:name>Gewerbesteuernachzahlungen und Gewerbesteuererstattungen fÃ¼r Vorjahre nach Â§ 4 Abs. 5b EStG</act:name>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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-    <act:code>7638</act:code>
-    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
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-    <act:id type="new">2dcdda5bddb370d006d58005a7747319</act:id>
+    <act:name>ErtrÃ¤ge aus der AuflÃ¶sung von GewerbesteuerrÃ¼ckstellungen nach Â§ 4 Abs. 5b EStG</act:name>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>7640</act:code>
-    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
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-    <act:id type="new">130df50d42fa3997e514ac9f0ac0535b</act:id>
-    <act:type>INCOME</act:type>
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+    <act:id type="new">0038040d37da4050a5fed6944b6faddf</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>7642</act:code>
-    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
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-    <act:id type="new">18cd9d7d36213618539f9b644909b88c</act:id>
-    <act:type>INCOME</act:type>
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+    <act:id type="new">3d6a2f15389348eda1a9510be2e0e19d</act:id>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>7646</act:code>
+    <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
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+  <gnc:account version="2.0.0">
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+    <act:id type="new">74aa4ef5559f435dba099f63b2d76b30</act:id>
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+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
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+    <act:code>7648</act:code>
+    <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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       <cmdty:id>EUR</cmdty:id>
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-    <act:code>7644</act:code>
-    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
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     <act:name>19. sonstige Steuern</act:name>
-    <act:id type="new">14317143371642d28f1085f244e92164</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
@@ -15201,134 +20055,122 @@
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-    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
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     <act:name>Sonstige Steuern</act:name>
-    <act:id type="new">a5866629e278f3178e1a89e670c364f1</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:code>7650</act:code>
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     <act:name>Verbrauchsteuer</act:name>
-    <act:id type="new">fe4984b6ffd6067845565f6a79e72ba3</act:id>
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     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
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     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7675</act:code>
-    <act:parent type="new">a5866629e278f3178e1a89e670c364f1</act:parent>
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     <act:name>Ã–kosteuer</act:name>
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     <act:commodity>
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     <act:code>7678</act:code>
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-    <act:code>7684</act:code>
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     <act:code>7685</act:code>
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     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -15338,97 +20180,85 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>01. Gewinn-/Verlustvortrag nach Verwendung</act:name>
-    <act:id type="new">644e496fc6f9e01e389755e3bd69d80d</act:id>
+    <act:id type="new">71b885488cd64f9fa20cfa414337d4b3</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:parent type="new">e940821294093238c9ed9e89a1d00a37</act:parent>
+    <act:parent type="new">79e3e1ee049d43e5aa2c0904a3d9c803</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Gewinnvortrag nach Verwendung</act:name>
-    <act:id type="new">85f811bc3d9a818d6f5ba196cd2979aa</act:id>
+    <act:id type="new">18c277890eff4e5488b70af2f744c0c5</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7700</act:code>
-    <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+    <act:parent type="new">71b885488cd64f9fa20cfa414337d4b3</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Gewinnvortrag 40% Vorbelastung</act:name>
-    <act:id type="new">3c7e5794b38633932062b2764bed0b43</act:id>
+    <act:id type="new">93a1ce6314a24a978f4035faeb10b5b5</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7705</act:code>
-    <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
-  </gnc:account>
-  <gnc:account version="2.0.0">
-    <act:name>Gewinnvortrag 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
-    <act:id type="new">ed574d34401f433d6e55e0c881a36f43</act:id>
-    <act:type>EQUITY</act:type>
-    <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
-      <cmdty:id>EUR</cmdty:id>
-    </act:commodity>
-    <act:commodity-scu>100</act:commodity-scu>
-    <act:code>7710</act:code>
-    <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+    <act:parent type="new">71b885488cd64f9fa20cfa414337d4b3</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Gewinnvortrag 0% Vorbelastung (EK02)</act:name>
-    <act:id type="new">2d59454941ced193128838396e722b00</act:id>
+    <act:name>Verlustvortrag nach Verwendung</act:name>
+    <act:id type="new">44f2ff316c4049b5bbb55d7ae49b0a99</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>7715</act:code>
-    <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+    <act:code>7720</act:code>
+    <act:parent type="new">71b885488cd64f9fa20cfa414337d4b3</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Verlustvortrag nach Verwendung</act:name>
-    <act:id type="new">36a5b6f056a05e744a8a4c6460a85396</act:id>
+    <act:name>Entnahmen aus der KapitalrÃ¼cklage</act:name>
+    <act:id type="new">b5f0bd2dd1fc4bc5ad200d5bb92e7a64</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>7720</act:code>
-    <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+    <act:code>7730</act:code>
+    <act:parent type="new">71b885488cd64f9fa20cfa414337d4b3</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
-    <act:name>Entnahmen aus der KapitalrÃ¼cklage</act:name>
-    <act:id type="new">7d98054b81da8fa1b1ea68d7d92b047b</act:id>
+    <act:name>Verlustvortrag nach Verwendung (mit Aufteilung fÃ¼r Kapitalkontenentwicklung</act:name>
+    <act:id type="new">b483d42893cf4234b2edc88c89f9454d</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
-    <act:code>7730</act:code>
-    <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+    <act:code>7725</act:code>
+    <act:parent type="new">71b885488cd64f9fa20cfa414337d4b3</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>02. Entnahmen aus GewinnrÃ¼cklagen</act:name>
-    <act:id type="new">e250efca9681cba74a7eb7f31361d9af</act:id>
+    <act:id type="new">9061f5555bd740d7bbfa17d3502e6faf</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -15438,14 +20268,14 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">e940821294093238c9ed9e89a1d00a37</act:parent>
+    <act:parent type="new">79e3e1ee049d43e5aa2c0904a3d9c803</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Entnahmen aus der gesetzlichen RÃ¼cklage</act:name>
-    <act:id type="new">51cfa2d6b27ca7d0d84c5954d1516c9a</act:id>
+    <act:id type="new">daf9ba3959ba4a1b96ed1d1a176a9bbc</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -15456,14 +20286,14 @@
         <slot:value type="string">Aufwandskonten?</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
+    <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Entnahmen aus der RÃ¼cklage fÃ¼r eigene Anteile</act:name>
-    <act:id type="new">b9a6f1ae114ab0b860679518eca422e6</act:id>
+    <act:id type="new">d6a978ae25464a2da481f1d7aa2af202</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -15474,14 +20304,14 @@
         <slot:value type="string">Aufwandskonten?</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
+    <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Entnahmen aus satzungsmÃ¤ÃŸigen RÃ¼cklagen</act:name>
-    <act:id type="new">7b20bdd2f040526d654f09199a8c0fdd</act:id>
+    <act:id type="new">e553551b25e544368c191c8f6c8362bd</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -15492,14 +20322,14 @@
         <slot:value type="string">Aufwandskonten?</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
+    <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Entnahmen aus anderen GewinnrÃ¼cklagen</act:name>
-    <act:id type="new">09e7daa17493f116f02ea85a59c2741c</act:id>
+    <act:id type="new">179ac02df5fe405cbfc363423a3b3238</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -15510,14 +20340,14 @@
         <slot:value type="string">Aufwandskonten?</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
+    <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>ErtrÃ¤ge aus Kapitalherabsetzung</act:name>
-    <act:id type="new">ddc1d0d55f2c987b67aa4107272855fc</act:id>
+    <act:id type="new">05c603d0d6024f7db6dc08cbd84ac16d</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -15528,14 +20358,14 @@
         <slot:value type="string">Aufwandskonten?</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
+    <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Einstellungen in die KapitalrÃ¼cklage nach den Vorschriften Ã¼ber die vereinfachte Kapitalherabsetzung</act:name>
-    <act:id type="new">24ab942af2624f4557eee713594cfe8a</act:id>
+    <act:id type="new">b28c9be4fe6d428b8ddf11ab69e13783</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -15546,14 +20376,50 @@
         <slot:value type="string">Aufwandskonten?</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
+    <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Entnahmen aus der RÃ¼cklage fÃ¼r Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen</act:name>
+    <act:id type="new">8f4f7490826a49bb9ef20f5c042e7f7c</act:id>
+    <act:type>EQUITY</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>7743</act:code>
+    <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Entnahmen aus anderen ErgebnisrÃ¼cklagen</act:name>
+    <act:id type="new">6fae0ca0f901478b98511e354e80a24a</act:id>
+    <act:type>EQUITY</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>7744</act:code>
+    <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Entnahmen aus gesamthÃ¤nderisch gebundenen RÃ¼cklagen (mit Aufteilung fÃ¼r Kapitalkontenentwicklung)</act:name>
+    <act:id type="new">841b7bdd07aa4c5b867173c23c62fead</act:id>
+    <act:type>EQUITY</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>7751</act:code>
+    <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>03. Einstellungen in GewinnrÃ¼cklagen</act:name>
-    <act:id type="new">f14569e730ac327e0d442683013d415a</act:id>
+    <act:id type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -15563,98 +20429,146 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">e940821294093238c9ed9e89a1d00a37</act:parent>
+    <act:parent type="new">79e3e1ee049d43e5aa2c0904a3d9c803</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Einstellungen in die gesetzliche RÃ¼cklage</act:name>
-    <act:id type="new">33fb12ef61a288efe9b71a391390a92a</act:id>
+    <act:id type="new">cf426780b9434a9daa91221c8faeda33</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7765</act:code>
-    <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
+    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Einstellungen in die RÃ¼cklage fÃ¼r eigene Anteile</act:name>
-    <act:id type="new">a55c296eac6d9bd9dee382b03f9e90ea</act:id>
+    <act:id type="new">78549444b9c2405f92e4869cde855188</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7770</act:code>
-    <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
+    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Einstellungen in satzungsmÃ¤ÃŸige RÃ¼cklagen</act:name>
-    <act:id type="new">a687f641c6a92e583e4f811a285cac3b</act:id>
+    <act:id type="new">7bf64f308a464ad197408c97d24e8318</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7775</act:code>
-    <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
+    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Einstellungen in andere GewinnrÃ¼cklagen</act:name>
-    <act:id type="new">46adc1106a1c998159c93a6fd256b3f5</act:id>
+    <act:id type="new">b208152f6bad4257b7f941cbb6387dfb</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7780</act:code>
-    <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
+    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>VorabausschÃ¼ttung</act:name>
-    <act:id type="new">1411997e25e0110f4a3202a4ccdd692f</act:id>
+    <act:id type="new">64068adf72ad4eaea46e1f1dba898311</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7790</act:code>
-    <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
+    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Vortrag auf neue Rechnung (GuV)</act:name>
-    <act:id type="new">b9588a4dc4411adbf65747a53194f0ee</act:id>
+    <act:id type="new">40371316344a416c98dda1c4e6da3697</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7795</act:code>
-    <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
+    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Aufwendungen/ErtrÃ¤ge aus Umrechnungsdifferenzen</act:name>
-    <act:id type="new">d5cbf3780510cc4bba614f0f119da1b2</act:id>
+    <act:id type="new">47a51a47bed14e65a903fdfed40467b9</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>7990</act:code>
-    <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
+    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Einstellungen in die RÃ¼cklage fÃ¼r Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen</act:name>
+    <act:id type="new">301ecd7b4f0b4618904a6596f9ab7a85</act:id>
+    <act:type>EQUITY</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>7773</act:code>
+    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Einstellungen in gesamthÃ¤nderisch gebundene RÃ¼cklagen (mit Aufteilung fÃ¼r Kapitalkontenentwicklung)</act:name>
+    <act:id type="new">8dce751ac08845d28cca26593f05b2ce</act:id>
+    <act:type>EQUITY</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>7781</act:code>
+    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Einstellungen in andere ErgebnisrÃ¼cklagen</act:name>
+    <act:id type="new">6a316e5d118c4aa592cfd75f8ef031e1</act:id>
+    <act:type>EQUITY</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>7785</act:code>
+    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Ã„nderung steuerlicher Ausgleichsposten (mit Ergebnisverwendung - KÃ¶rperschaften)</act:name>
+    <act:id type="new">e33fbe4514344ac7b1b73552e40f712f</act:id>
+    <act:type>EQUITY</act:type>
+    <act:commodity>
+      <cmdty:space>CURRENCY</cmdty:space>
+      <cmdty:id>EUR</cmdty:id>
+    </act:commodity>
+    <act:commodity-scu>100</act:commodity-scu>
+    <act:code>7789</act:code>
+    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>Anfangsbestand</act:name>
-    <act:id type="new">e57d948c9a884e179bd090118b9212f8</act:id>
+    <act:id type="new">57edaface1694f15be3e490c776945e8</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
@@ -15665,48 +20579,49 @@
         <slot:value type="string">true</slot:value>
       </slot>
     </act:slots>
-    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>SaldenvortrÃ¤ge Sachkonten</act:name>
-    <act:id type="new">1388e85529c4367daca7540ded776f29</act:id>
+    <act:id type="new">3bb57a60e1e948fb9878bfedcbc3446b</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>9000</act:code>
-    <act:parent type="new">e57d948c9a884e179bd090118b9212f8</act:parent>
-  <act:slots>
-    <slot>
-      <slot:key>equity-type</slot:key>
-      <slot:value type="string">opening-balance</slot:value>
-    </slot>
-  </act:slots>
+    <act:slots>
+      <slot>
+        <slot:key>equity-type</slot:key>
+        <slot:value type="string">opening-balance</slot:value>
+      </slot>
+    </act:slots>
+    <act:parent type="new">57edaface1694f15be3e490c776945e8</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>SaldenvortrÃ¤ge Debitoren</act:name>
-    <act:id type="new">b1f71776f91e9870a52b544ac8111101</act:id>
+    <act:id type="new">7036f7d5889647bdb064c79e6b49797c</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>9008</act:code>
-    <act:parent type="new">e57d948c9a884e179bd090118b9212f8</act:parent>
+    <act:parent type="new">57edaface1694f15be3e490c776945e8</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
     <act:name>SaldenvortrÃ¤ge Kreditoren</act:name>
-    <act:id type="new">b53dd07c847bd10d5d6c7005a76c3a96</act:id>
+    <act:id type="new">f3af4658bb35489a8368eb551f924d1a</act:id>
     <act:type>EQUITY</act:type>
     <act:commodity>
-      <cmdty:space>ISO4217</cmdty:space>
+      <cmdty:space>CURRENCY</cmdty:space>
       <cmdty:id>EUR</cmdty:id>
     </act:commodity>
     <act:commodity-scu>100</act:commodity-scu>
     <act:code>9009</act:code>
-    <act:parent type="new">e57d948c9a884e179bd090118b9212f8</act:parent>
+    <act:parent type="new">57edaface1694f15be3e490c776945e8</act:parent>
   </gnc:account>
-</gnc-account-example>
+
+</gnc-account-example>
\ No newline at end of file



Summary of changes:
 data/accounts/de_DE/acctchrt_skr04.gnucash-xea | 17241 +++++++++++++++--------
 po/cs.po                                       |     3 +-
 po/glossary/CMakeLists.txt                     |     2 +-
 po/glossary/{tr.po => cs.po}                   |   181 +-
 4 files changed, 11156 insertions(+), 6271 deletions(-)
 copy po/glossary/{tr.po => cs.po} (90%)

