r16481 - gnucash/trunk/accounts/de_DE - Update German SKR04 account template by Frank Ellenberger. Bug#433428

Christian Stimming cstim at cvs.gnucash.org
Sun Sep 2 12:55:02 EDT 2007


Author: cstim
Date: 2007-09-02 12:54:54 -0400 (Sun, 02 Sep 2007)
New Revision: 16481
Trac: http://svn.gnucash.org/trac/changeset/16481

Modified:
   gnucash/trunk/accounts/de_DE/acctchrt_skr04.gnucash-xea
Log:
Update German SKR04 account template by Frank Ellenberger. Bug#433428


Modified: gnucash/trunk/accounts/de_DE/acctchrt_skr04.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/de_DE/acctchrt_skr04.gnucash-xea	2007-08-30 04:55:36 UTC (rev 16480)
+++ gnucash/trunk/accounts/de_DE/acctchrt_skr04.gnucash-xea	2007-09-02 16:54:54 UTC (rev 16481)
@@ -4,65 +4,61 @@
       Kontenrahmen SKR04
     </gnc-act:title>
     <gnc-act:short-description>
-      Standardkontenrahmen SKR04 für die Unternehmensbuchhaltung
+      Standardkontenrahmen SKR04, Stand 2005
     </gnc-act:short-description>
     <gnc-act:long-description>
-  Dies ist ein nicht ganz vollständiger Industrie-Standardkontenrahmen SKR04 für die Buchhaltung in Unternehmen. Der SKR04 orientiert sich an den Positionen des Jahresabschlusses (Aktiva, Passiva, Erträge und Aufwendungen) und ist von daher besonders den Neueinsteigern der Unternehmensbuchhaltung zu empfehlen. Da sich diese Gliederung außerdem an die HGB-Vorschriften für Kapitalgesellschaften anlehnt, sollten insbesondere auch GmbH-Buchhalter diesen Kontenrahmen verwenden. 
-    </gnc-act:long-description>    
-    <gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
+	    1. BETA-Version des Kontenrahmes SKR04:2005. Der SKR04 orientiert sich an den Positionen des Jahresabschlusses (Aktiva, Passiva, Erträge und Aufwendungen) und ist von daher besonders den Neueinsteigern der Unternehmensbuchhaltung zu empfehlen. Da sich diese Gliederung außerdem an die HGB-Vorschriften für Kapitalgesellschaften anlehnt, sollten insbesondere auch GmbH-Buchhalter diesen Kontenrahmen verwenden. Er enthält sowohl Konten für Kapital- als auch Personengesellschaften. Der Kontenrahmen sollte den eigenen Bed&#252;rfnissen angepasst werden was Struktur und Kontenbezeichnungen angeht. Diese Version enthält fast alle Konten mit "Hausnummern" mit Ausnahme der Statistikkonten gemäß dem gesetzlichen Stand 2005. In den Beschreibungen sind auch die Felder für die Umsatzsteuervoranmeldung genannt. Ganz sicher enthält er aber noch Fehler, etwa in der Gruppierung. Korrekturen und Verbesserungsvorschläge bitte an gnucash AT mataram.de.
+    </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:type>ROOT</act:type>
-  <act:commodity-scu>0</act:commodity-scu>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>20. Jahresüberschuss/Jahresfehlbetrag</act:name>
-  <act:id type="new">00363fa6340f307005ba0d755a738cd6</act:id>
+  <act:name>22. Konten zur statistischen Auswertung und internen Verrechnung</act:name>
+  <act:id type="guid">3237729e885b61040c631531fb050e1c</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>Achtung Summe 14+17+18+19</act:description>
+  <act:description>Kto 9000-9999</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
+      <slot:value type="string">true</slot:value>
     </slot>
     <slot>
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
-    <slot>
-      <slot:key>hbci</slot:key>
-      <slot:value type="frame"/>
-    </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aktiva</act:name>
-  <act:id type="new">79b68c22ad98b86434e831c8d4403e06</act:id>
+  <act:id type="guid">5431c68bfabcf5fdbef88abedd861198</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>Aktiva</act:description>
+  <act:description>Aktiva = Kapitalverwendung</act:description>
   <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>A. Anlagevermögen:</act:name>
-  <act:id type="new">ad96a16869bd19ee1b46debd87bec7e3</act:id>
+  <act:name>A. Anlageverm&#246;gen:</act:name>
+  <act:id type="guid">25554b48b5e81d8452521bacda7cc226</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -87,36 +83,300 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">79b68c22ad98b86434e831c8d4403e06</act:parent>
+  <act:parent type="guid">5431c68bfabcf5fdbef88abedd861198</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>I. Immaterielle Vermögensgegenstände:</act:name>
-  <act:id type="new">44366f8ba9a603f070c4cb233ba3fec2</act:id>
+  <act:name>I. Ausstehende Einlagen</act:name>
+  <act:id type="guid">60a53513911abc31ce93dfddbc9c96c5</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: 0001-0089</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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">25554b48b5e81d8452521bacda7cc226</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>a) Kapitalgesellschaft</act:name>
+  <act:id type="guid">cb112e9d5b6bf4ca0149302b9b35722b</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: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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">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="guid">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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">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="guid">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:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cb112e9d5b6bf4ca0149302b9b35722b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>b) Kommanditgesellschaft</act:name>
+  <act:id type="guid">92e0c76cd1716d23684995969a1af341</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: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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">60a53513911abc31ce93dfddbc9c96c5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ausstehende Einlagen auf das Komplement&#228;r-Kapital, nicht eingefordert</act:name>
+  <act:id type="guid">f6bbe9bcc8d0115316daf1de671e954a</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>0050</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">92e0c76cd1716d23684995969a1af341</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ausstehende Einlagen auf das Komplement&#228;r-Kapital, eingefordert</act:name>
+  <act:id type="guid">20cb6ac0522ef0dc92bb1cadaeca855c</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>0060</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">92e0c76cd1716d23684995969a1af341</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="guid">d5a9019b0a64680ad8ef1472551e355b</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>0070</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">92e0c76cd1716d23684995969a1af341</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ausstehende Einlagen auf das Kommandit-Kapital, eingefordert</act:name>
+  <act:id type="guid">73e454578f1f23eaf0d9a1c765c19258</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>0080</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">92e0c76cd1716d23684995969a1af341</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>II. Ingangsetzung und Erweiterung des Gesch&#228;ftsbetriebes</act:name>
+  <act:id type="guid">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>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">25554b48b5e81d8452521bacda7cc226</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ingangsetzungs- und Erweiterungsaufwand</act:name>
+  <act:id type="guid">664bd49a2bbb9ed51a0d1325dd849a22</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>0095</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6ecb789e06f3feac57be62f87a44beba</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwendungen W&#228;hrungsumstellung Euro</act:name>
+  <act:id type="guid">a041dea0d2d980c708dd5cc8828218b6</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>0096</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6ecb789e06f3feac57be62f87a44beba</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>III. Immaterielle Verm&#246;gensgegenst&#228;nde:</act:name>
+  <act:id type="guid">3dbb5945983bc0de9d33b40bb21c53cb</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>0100-0160</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"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">ad96a16869bd19ee1b46debd87bec7e3</act:parent>
+  <act:parent type="guid">25554b48b5e81d8452521bacda7cc226</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>1. Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten;</act:name>
-  <act:id type="new">a71a0c99a50f8b05134ca224bade9c5a</act:id>
+  <act:name>1. Konzessionen, gewerbliche Schutzrechte und &#228;hnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:name>
+  <act:id type="guid">accd83b772d8921a4fa697291ad04e2c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -126,7 +386,7 @@
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
+      <slot:value type="string">true</slot:value>
     </slot>
     <slot>
       <slot:key>notes</slot:key>
@@ -137,11 +397,99 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">44366f8ba9a603f070c4cb233ba3fec2</act:parent>
+  <act:parent type="guid">3dbb5945983bc0de9d33b40bb21c53cb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Konzessionen und gewerbl.Schutzrechte</act:name>
+  <act:id type="guid">05140533502d0be13e2a07b5b78f826d</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>0100</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">accd83b772d8921a4fa697291ad04e2c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Konzessionen</act:name>
+  <act:id type="guid">5f40c7e06a47a5209944dda0481e34c3</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>0110</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">05140533502d0be13e2a07b5b78f826d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gewerbliche Schutzrechte</act:name>
+  <act:id type="guid">909859f1f05e2336191c221d543745e2</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>0120</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">05140533502d0be13e2a07b5b78f826d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>&#196;hnliche Rechte und Werte</act:name>
+  <act:id type="guid">56034fe0014c3c163d4b5882a3dafa65</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>0130</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">05140533502d0be13e2a07b5b78f826d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>EDV-Software</act:name>
-  <act:id type="new">86bc920f63491212ae0f09cc889287fa</act:id>
+  <act:id type="guid">7001151200f6b5a54a21a91a06cdb96c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -163,17 +511,18 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a71a0c99a50f8b05134ca224bade9c5a</act:parent>
+  <act:parent type="guid">05140533502d0be13e2a07b5b78f826d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>2. Geschäfts- oder Firmenwert</act:name>
-  <act:id type="new">da90e84e1a3258907057adbe8f2b0c7e</act:id>
+  <act:name>Lizenzen an gewerblichen Schutzrechten und &#228;hnlichen Rechten und Werten</act:name>
+  <act:id type="guid">ef6e9613e169c517c93b3b8f23e89a80</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>0140</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -183,16 +532,37 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">05140533502d0be13e2a07b5b78f826d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2. Gesch&#228;fts- oder Firmenwert</act:name>
+  <act:id type="guid">0497673b94b5f5d818d646ab831a2cdb</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:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">44366f8ba9a603f070c4cb233ba3fec2</act:parent>
+  <act:parent type="guid">3dbb5945983bc0de9d33b40bb21c53cb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Geschäfts- oder Firmenwert</act:name>
-  <act:id type="new">bac5921adbeff57928fcf857a75c3d04</act:id>
+  <act:name>Gesch&#228;fts- oder Firmenwert</act:name>
+  <act:id type="guid">91054040eddcb54d26482c57be43d7f2</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -210,11 +580,33 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">da90e84e1a3258907057adbe8f2b0c7e</act:parent>
+  <act:parent type="guid">0497673b94b5f5d818d646ab831a2cdb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Verschmelzungsmehrwert</act:name>
+  <act:id type="guid">75caf73e754b2f8d8efbdae62eabf586</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>0160</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">0497673b94b5f5d818d646ab831a2cdb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>3. Geleistete Anzahlungen</act:name>
-  <act:id type="new">a2e1cc6b2718e77e3b373c72ef4fe1f1</act:id>
+  <act:id type="guid">ea0f8625843879d059e4d62a6b8dcb5b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -235,17 +627,18 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">44366f8ba9a603f070c4cb233ba3fec2</act:parent>
+  <act:parent type="guid">3dbb5945983bc0de9d33b40bb21c53cb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>II. Sachanlagen:</act:name>
-  <act:id type="new">b0da9482b394285e067d3993934f3d20</act:id>
+  <act:name>Anzahlungen auf immaterielle Verm&#246;gensgegenst&#228;nde</act:name>
+  <act:id type="guid">3c7f20e161b7e26c67f82a117fd44ea5</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>0170</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -255,26 +648,45 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">ea0f8625843879d059e4d62a6b8dcb5b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anzahlungen auf Gesch&#228;fts-, Firmenwert</act:name>
+  <act:id type="guid">b91b5db8347e945b6b935f4c36789164</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>0179</act:code>
+  <act:slots>
     <slot>
-      <slot:key>hbci</slot:key>
-      <slot:value type="frame"/>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">ad96a16869bd19ee1b46debd87bec7e3</act:parent>
+  <act:parent type="guid">ea0f8625843879d059e4d62a6b8dcb5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>1. Grundstücke, grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken</act:name>
-  <act:id type="new">cdaa8a79b2ff9c43cf544704888a48f5</act:id>
+  <act:name>IV. Sachanlagen:</act:name>
+  <act:id type="guid">4240cda2d91992e2202a40b0bf36a8b2</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>0200-0795</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
+      <slot:value type="string">true</slot:value>
     </slot>
     <slot>
       <slot:key>notes</slot:key>
@@ -284,18 +696,66 @@
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
+    <slot>
+      <slot:key>tax-related</slot:key>
+      <slot:value type="integer">1</slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">b0da9482b394285e067d3993934f3d20</act:parent>
+  <act:parent type="guid">25554b48b5e81d8452521bacda7cc226</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Unbebaute Grundstücke</act:name>
-  <act:id type="new">6a50ccd356ca750eed029b193265c3ea</act:id>
+  <act:name>1. Grundst&#252;cke, grundst&#252;cksgleiche Rechte und Bauten einschlie&#223;lich der Bauten auf fremden Grundst&#252;cken</act:name>
+  <act:id type="guid">b69dc8686d2f1317404f9c7ed8642ec9</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>0200</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4240cda2d91992e2202a40b0bf36a8b2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Grundst&#252;cke und grundst&#252;cksgleiche Rechte ohne Bauten</act:name>
+  <act:id type="guid">ac73b8fb60a236482d3932e1bc6f3509</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>0210</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b69dc8686d2f1317404f9c7ed8642ec9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Unbebaute Grundst&#252;cke</act:name>
+  <act:id type="guid">6fae8a836e7464afea9450c0be61d9aa</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>0215</act:code>
   <act:slots>
     <slot>
@@ -306,22 +766,107 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">ac73b8fb60a236482d3932e1bc6f3509</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Grundst&#252;cksgleiche Rechte</act:name>
+  <act:id type="guid">b602a7759c5eb17edb1b580fd70a0ac1</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>0220</act:code>
+  <act:description>(Erbbaurecht, Dauerwohnrecht)</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">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">cdaa8a79b2ff9c43cf544704888a48f5</act:parent>
+  <act:parent type="guid">ac73b8fb60a236482d3932e1bc6f3509</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Geschäftsbauten</act:name>
-  <act:id type="new">ee7ca67d4fe96710e7d43a19358e2d98</act:id>
+  <act:name>Grundst&#252;cke mit Substanzverzehr</act:name>
+  <act:id type="guid">9aaf3fe8760c7349e65692b1fba69673</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>0225</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">ac73b8fb60a236482d3932e1bc6f3509</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bauten auf eigenen Grundst&#252;cken</act:name>
+  <act:id type="guid">01755fea6af689c3d5e5e3d925bbdc79</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>0230</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b69dc8686d2f1317404f9c7ed8642ec9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Grundst&#252;ckswert bebauter Grundst&#252;cke</act:name>
+  <act:id type="guid">3d150977fb3b8df2c0b5f73882b859ee</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>0235</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gesch&#228;ftsbauten</act:name>
+  <act:id type="guid">6299e4f4aa4d6eee16959537f85ef5ef</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>0240</act:code>
   <act:slots>
     <slot>
@@ -332,16 +877,34 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Fabrikbauten</act:name>
+  <act:id type="guid">fec6f67e6bc873d796e7014f59003631</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>0250</act:code>
+  <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">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">cdaa8a79b2ff9c43cf544704888a48f5</act:parent>
+  <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Andere Bauten</act:name>
-  <act:id type="new">ebe3b56ea67e9de041d3d963c4008a1b</act:id>
+  <act:id type="guid">06ad48320797844f68704cf08a536511</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -358,22 +921,150 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Garagen</act:name>
+  <act:id type="guid">c5cd3efad0595a7901a81142bf4260bb</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>0270</act:code>
+  <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">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">cdaa8a79b2ff9c43cf544704888a48f5</act:parent>
+  <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Außenanlagen</act:name>
-  <act:id type="new">ccaf12cd97c730da492c9cd906a06cf7</act:id>
+  <act:name>Au&#223;enanlagen f&#252;r Gesch&#228;fts-, Fabrik- und andere Bauten</act:name>
+  <act:id type="guid">db70fb9a17e594ba1879c851cb15baa1</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>0280</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Hof- und Wegebefestigungen</act:name>
+  <act:id type="guid">524caa2f277114e323a58aaeecc86b60</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>0285</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einrichtungen f&#252;r Gesch&#228;fts-, Fabrik- und andere Bauten</act:name>
+  <act:id type="guid">cd4f4df911b137ad0d45926d693b0bac</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>0290</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wohnbauten</act:name>
+  <act:id type="guid">f48445e107dc1620cd4fda6f6b144ad4</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>0300</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b69dc8686d2f1317404f9c7ed8642ec9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Garagen</act:name>
+  <act:id type="guid">b79cdc16175c4c382aa6d6bf8e286098</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>0305</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Au&#223;enanlagen</act:name>
+  <act:id type="guid">5e0b123fbdd511d8a7aa1b3447698ca7</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>0310</act:code>
   <act:slots>
     <slot>
@@ -389,17 +1080,18 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cdaa8a79b2ff9c43cf544704888a48f5</act:parent>
+  <act:parent type="guid">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>2. technische Anlagen und Maschinen</act:name>
-  <act:id type="new">7b61da627f39d9ad93b0c07a94185870</act:id>
+  <act:name>Hof- und Wegebefestigungen</act:name>
+  <act:id type="guid">9e4f5e00fa584900727ddc3c5e92ac8a</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>0315</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -409,23 +1101,41 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einrichtungen f&#252;r Wohnbauten</act:name>
+  <act:id type="guid">43912ec271eb2738d5d5b010189cca9d</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>0320</act:code>
+  <act:slots>
     <slot>
-      <slot:key>hbci</slot:key>
-      <slot:value type="frame"/>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">b0da9482b394285e067d3993934f3d20</act:parent>
+  <act:parent type="guid">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Technische Anlagen und Maschinen</act:name>
-  <act:id type="new">79c31e768a671b1e58dd3fb465943e46</act:id>
+  <act:name>Bauten auf fremden Grundst&#252;cken</act:name>
+  <act:id type="guid">252f491c8729c4533228e2a479a35471</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>0400</act:code>
+  <act:code>0330</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -435,22 +1145,221 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">b69dc8686d2f1317404f9c7ed8642ec9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gesch&#228;ftsbauten</act:name>
+  <act:id type="guid">a7a19f16b556e1b21b1480db003bdba2</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>0340</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Fabrikbauten</act:name>
+  <act:id type="guid">ce4f62a0a59bc05fafa9574b89efdf4a</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>0350</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wohnbauten</act:name>
+  <act:id type="guid">f853933404ec3b03b54ba7a10a5b27ad</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>0360</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Andere Bauten</act:name>
+  <act:id type="guid">915eff521e7458625a5a43689d567c14</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>0370</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Garagen</act:name>
+  <act:id type="guid">bcdce387a1ef9697d7e0680b7dec019d</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>0380</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Au&#223;enanlagen</act:name>
+  <act:id type="guid">28cde874025fd497015fa6921316388d</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>0390</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Hof- und Wegebefestigungen</act:name>
+  <act:id type="guid">abb9c44ca6df3b5897d8b5fe4e612d64</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>0395</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einrichtungen f&#252;r Gesch&#228;fts-, Fabrik-, Wohn- und andere Bauten</act:name>
+  <act:id type="guid">1dd0ec10e179ea8887347f268f7bd227</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>0398</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2. Technische Anlagen und Maschinen</act:name>
+  <act:id type="guid">02e735cb2ec806f8049cfce36bbb3f91</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>0400</act:code>
+  <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"></slot:value>
+    </slot>
+    <slot>
       <slot:key>tax-related</slot:key>
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7b61da627f39d9ad93b0c07a94185870</act:parent>
+  <act:parent type="guid">4240cda2d91992e2202a40b0bf36a8b2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>3. andere Anlagen, Betriebs- und Geschäftsausstattung</act:name>
-  <act:id type="new">1f8f468ceb606f4191a04c11ac24f397</act:id>
+  <act:name>Technische Anlagen</act:name>
+  <act:id type="guid">a4f6a8fca7928d49843c9d5af889e7c8</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>0420</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -460,16 +1369,126 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Maschinen</act:name>
+  <act:id type="guid">b1fcade25867e29bb74f0cff18ad4ce5</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>0440</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Maschinengebundene Werkzeuge</act:name>
+  <act:id type="guid">ea9841bf34aacffb4f9b107a79629b83</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>0460</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Betriebsvorrichtungen</act:name>
+  <act:id type="guid">7d71003b95289e770bc7222b1b9122c1</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>0470</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3. Andere Anlagen, Betriebs- und Gesch&#228;ftsausstattung</act:name>
+  <act:id type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</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>0500</act:code>
+  <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"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">b0da9482b394285e067d3993934f3d20</act:parent>
+  <act:parent type="guid">4240cda2d91992e2202a40b0bf36a8b2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Andere Anlagen</act:name>
+  <act:id type="guid">d284ae0034e7757ad06c520a66808e3d</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>0510</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>PKW</act:name>
-  <act:id type="new">fe02517547121214e223e4a0df9407ff</act:id>
+  <act:id type="guid">0ad924ce3bf6f81e3e304f93e793e5dc</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -491,11 +1510,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1f8f468ceb606f4191a04c11ac24f397</act:parent>
+  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>LKW</act:name>
-  <act:id type="new">c83b194bfba8f416cd85c38a1e48bdf1</act:id>
+  <act:id type="guid">2c7da3dbf0e3b1a2103bfba50f79bd89</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -517,11 +1536,55 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1f8f468ceb606f4191a04c11ac24f397</act:parent>
+  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Sonstige Transportmittel</act:name>
+  <act:id type="guid">5cdbbb517430192f97ccb78f3ba3a9f1</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>0560</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Computer</act:name>
+  <act:id type="guid">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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Werkzeuge</act:name>
-  <act:id type="new">31822822d1a464b634c1368c99f66a0f</act:id>
+  <act:id type="guid">90299e1a44cded6104cb1c6383882720</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -543,17 +1606,39 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1f8f468ceb606f4191a04c11ac24f397</act:parent>
+  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Büroeinrichtung</act:name>
-  <act:id type="new">72775e68a49ad04040ef1e9e7dc2269b</act:id>
+  <act:name>Ladeneinrichtung</act:name>
+  <act:id type="guid">918d686b640844fb4aaa2b28948266e8</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>0640</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>B&#252;roeinrichtung</act:name>
+  <act:id type="guid">0161187758b3306b3dd5a1ff2e0c5dd2</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>0650</act:code>
   <act:slots>
     <slot>
@@ -569,17 +1654,39 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1f8f468ceb606f4191a04c11ac24f397</act:parent>
+  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Geringwertige Wirtschaftsgüter bis 410 ¤</act:name>
-  <act:id type="new">c15e061344f077bc0079a2bfaef71e27</act:id>
+  <act:name>Ger&#252;st- und Schalungsmaterial</act:name>
+  <act:id type="guid">1d43d3648adb3e29bf3ea028ef216328</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>0660</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Geringwertige Wirtschaftsg&#252;ter bis 410&#164;</act:name>
+  <act:id type="guid">2d2b915bac65b4c05931f6ef00ba80e0</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>0670</act:code>
   <act:slots>
     <slot>
@@ -595,17 +1702,39 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1f8f468ceb606f4191a04c11ac24f397</act:parent>
+  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Sonstige Betriebs- und Geschäftsausstattung</act:name>
-  <act:id type="new">7240e49c6d8cd4f81d23fae932623602</act:id>
+  <act:name>Einbauten in fremde Grundst&#252;cke</act:name>
+  <act:id type="guid">928890b540622a6f7cd2054be7bf90a7</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>0680</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Betriebs- und Gesch&#228;ftsausstattung</act:name>
+  <act:id type="guid">c2d1862f573ec66d66e8e84c31df4a50</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>0690</act:code>
   <act:slots>
     <slot>
@@ -621,17 +1750,18 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1f8f468ceb606f4191a04c11ac24f397</act:parent>
+  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>4. geleistete Anzahlungen und Anlagen im Bau</act:name>
-  <act:id type="new">5c47e0dc2064faf12e158d68259dd6b8</act:id>
+  <act:name>4. Geleistete Anzahlungen und Anlagen im Bau</act:name>
+  <act:id type="guid">494f8637752cd509f107671d632d4179</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>0700</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -646,17 +1776,18 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">b0da9482b394285e067d3993934f3d20</act:parent>
+  <act:parent type="guid">4240cda2d91992e2202a40b0bf36a8b2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>III. Finanzanlagen:</act:name>
-  <act:id type="new">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:id>
+  <act:name>Anzahlungen auf Grundst&#252;cke und grundst&#252;cksgleiche Rechte ohne Bauten</act:name>
+  <act:id type="guid">3df4f51d321c2d6a46fb1412d88b8f22</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>0705</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -666,22 +1797,309 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gesch&#228;fts-, Fabrik- und andere Bauten im Bau auf eigenen Grundst&#252;cken</act:name>
+  <act:id type="guid">f81960ed6d7d0a0393989c7075ebb3ed</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>0710</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anzahlungen auf Gesch&#228;fts-, Fabrik- und andere Bauten auf eigenen Grundst&#252;cken und grundst&#252;cksgleichen Rechten</act:name>
+  <act:id type="guid">c9894e713c794040e9d70259f30e3f87</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>0720</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wohnbauten im Bau auf eigenen Grundst&#252;cken</act:name>
+  <act:id type="guid">335f6647f75cc7604836c8d23cbb99af</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>0725</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anzahlungen auf Wohnbauten auf eigenen Grundst&#252;cken und grundst&#252;cksgleichen Rechten</act:name>
+  <act:id type="guid">4dcdc2c450791d0ebce7fcc5cf6ae9f6</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>0735</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gesch&#228;fts-, Fabrik- und andere Bauten im Bau auf fremden Grundst&#252;cken</act:name>
+  <act:id type="guid">e9617bfdef5a027fdc1604dfbfd13321</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>0740</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anzahlungen auf Gesch&#228;fts-, Fabrik- und andere Bauten auf fremden Grundst&#252;cken</act:name>
+  <act:id type="guid">bc3b9c35f47dbd72b145e5b1d135f330</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>0750</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wohnbauten im Bau auf fremden Grundst&#252;cken</act:name>
+  <act:id type="guid">937523fbc44e54fc8772a6e52bbe2d7a</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>0755</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anzahlungen auf Wohnbauten auf fremden Grundst&#252;cken</act:name>
+  <act:id type="guid">11ee1c3a2aae512ec1ffa4677ad18304</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>0765</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Technische Anlagen und Maschinen im Bau</act:name>
+  <act:id type="guid">0cad72caa581f4a3fe680ca8f21c24f7</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>0770</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anzahlungen auf technische Anlagen</act:name>
+  <act:id type="guid">5b05d3a08ebb8a9431bd1739d2b6bcac</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>0780</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Andere Anlagen, Betriebs- und Gesch&#228;ftsausstattung im Bau</act:name>
+  <act:id type="guid">72922319529bf7498ea9879f5f28754f</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>0785</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anzahlungen auf andere Anlagen, Betriebs- und Gesch&#228;ftsausstattung</act:name>
+  <act:id type="guid">9509b6ba286e1e2d8503bdad1639e4d0</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>0795</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>V. Finanzanlagen:</act:name>
+  <act:id type="guid">0c02303d139190b2cfded19f03caa096</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>Ausweis nach Restlaufzeit</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string">0800-0999</slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">ad96a16869bd19ee1b46debd87bec7e3</act:parent>
+  <act:parent type="guid">25554b48b5e81d8452521bacda7cc226</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1. Anteile an verbundenen Unternehmen</act:name>
-  <act:id type="new">df8bf70f7f5d23ec45589969c0116855</act:id>
+  <act:id type="guid">7cac15523ca04d02eebc7df57d57812e</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>0800</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -696,17 +2114,40 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
+  <act:parent type="guid">0c02303d139190b2cfded19f03caa096</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="guid">f36ac8aa9907cbc31b410cf312d1575c</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>0809</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7cac15523ca04d02eebc7df57d57812e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>2. Ausleihungen an verbundene Unternehmen</act:name>
-  <act:id type="new">923f60793d7a6e78e527ecd7380f805d</act:id>
+  <act:id type="guid">e25b8c9cdc42518311a80a1a2db11b54</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>0810</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -721,17 +2162,18 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
+  <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3. Beteiligungen</act:name>
-  <act:id type="new">f6f14b8adcfd975f759562fd130eaaa9</act:id>
+  <act:id type="guid">d55ac7e08716a24f25f1c8aee576869a</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>0820</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -746,17 +2188,18 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
+  <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>4. Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht </act:name>
-  <act:id type="new">7c268f7112a229e4782b388fa561d875</act:id>
+  <act:name>Beteiligung einer GmbH &amp; Co.KG an einer Komplement&#228;r GmbH</act:name>
+  <act:id type="guid">af0a896cba87f41d4d1007d37147184d</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>0829</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -766,26 +2209,137 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Typisch stille Beteiligungen</act:name>
+  <act:id type="guid">ee241561c9a36768c4e02e5bcb484cab</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>0830</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Atypische stille Beteiligungen</act:name>
+  <act:id type="guid">ef41480b428310b7a65210a53a8a2d71</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>0840</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Andere Beteiligungen an Kapitalgesellschaften</act:name>
+  <act:id type="guid">65a722874c7a8610b370c2adac495731</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>0850</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Andere Beteiligungen an Personengesellschaften</act:name>
+  <act:id type="guid">582ffd534ae5da409c554f80c92d9a36</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>0860</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4. Ausleihungen an Unternehmen, mit denen ein Beteiligungsverh&#228;ltnis besteht </act:name>
+  <act:id type="guid">47bf618149cbf341315efa956d70097f</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>0880</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
+  <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>5. Wertpapiere des Anlagevermögens</act:name>
-  <act:id type="new">f2325a526199be108d12d151fce75a11</act:id>
+  <act:name>5. Wertpapiere des Anlageverm&#246;gens</act:name>
+  <act:id type="guid">6d26d5667745dcf65881a6b5228f9028</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>0900</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
+      <slot:value type="string">true</slot:value>
     </slot>
     <slot>
       <slot:key>notes</slot:key>
@@ -796,17 +2350,18 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
+  <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>6. sonstige Ausleihungen</act:name>
-  <act:id type="new">3c1f808daecd9c620f222b06720a7a3e</act:id>
+  <act:name>Wertpapiere mit Gewinnbeiligungsanspr&#252;chen</act:name>
+  <act:id type="guid">def87340d1ce092272e311e2e8879605</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>0910</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -816,23 +2371,67 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">6d26d5667745dcf65881a6b5228f9028</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Festverzinsliche Wertpapiere</act:name>
+  <act:id type="guid">78982f7e0894e7b8e8526c60fdc60395</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>0920</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6d26d5667745dcf65881a6b5228f9028</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6. Sonstige Ausleihungen</act:name>
+  <act:id type="guid">2d8abf820f1272ea8674b7bd9df2b23e</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>0930</act:code>
+  <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"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
+  <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Beteiligungen</act:name>
-  <act:id type="new">ff82155e950944f588c4034dc74cfa41</act:id>
+  <act:name>Darlehen</act:name>
+  <act:id type="guid">16402cf2658129ae5c1dd60f57d3cb9b</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>0820</act:code>
+  <act:code>0940</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -843,18 +2442,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
+  <act:parent type="guid">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Wertpapiere des Anlagevermögens</act:name>
-  <act:id type="new">c8e11a1d8ef7624a75d5436c938537b3</act:id>
+  <act:name>Ausleihungen an Gesellschafter</act:name>
+  <act:id type="guid">e96d2da117751f02f82fb8c2008607aa</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>0900</act:code>
+  <act:code>0960</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -865,18 +2464,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
+  <act:parent type="guid">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>B. Umlaufvermögen</act:name>
-  <act:id type="new">b2a3c59a0f2421c0533c49f81f3f25b7</act:id>
+  <act:name>Ausleihungen an nahe stehende Personen</act:name>
+  <act:id type="guid">6a0430051bb70dd6919ea708a2ab8509</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>Umlaufvermögen</act:description>
+  <act:code>0970</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -886,22 +2485,41 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7. Genossenschaftsanteile zum langfristigen Verbleib</act:name>
+  <act:id type="guid">1b3c4110e93411ebbceaa2e4a6f89ea4</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>0980</act:code>
+  <act:slots>
     <slot>
-      <slot:key>hbci</slot:key>
-      <slot:value type="frame"/>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">79b68c22ad98b86434e831c8d4403e06</act:parent>
+  <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>I. Vorräte:</act:name>
-  <act:id type="new">f0e89ba0e75b5b730bf0ba1995a8a713</act:id>
+  <act:name>8. R&#252;ckdeckungsanspr&#252;che aus Lebensversicherungen zum langfristigen Verbleib</act:name>
+  <act:id type="guid">90d8a02427219e5b4e373d3240d96572</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>0990</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -911,22 +2529,45 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>B. Umlaufverm&#246;gen</act:name>
+  <act:id type="guid">3be1aa86d6868b006741b9af6777cf5f</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 2005:1000-1999</act:description>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">b2a3c59a0f2421c0533c49f81f3f25b7</act:parent>
+  <act:parent type="guid">5431c68bfabcf5fdbef88abedd861198</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>1. Roh-, Hilfs- und Betriebsstoffe</act:name>
-  <act:id type="new">ca74dbbf834416ff58d14c3f0ecc346e</act:id>
+  <act:name>I. Vorr&#228;te:</act:name>
+  <act:id type="guid">693674f6bcdd8dfbc525267340f4771b</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: 1000-1199</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -941,11 +2582,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">f0e89ba0e75b5b730bf0ba1995a8a713</act:parent>
+  <act:parent type="guid">3be1aa86d6868b006741b9af6777cf5f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Roh-, Hilfs- und Betriebsstoffe (Bestand)</act:name>
-  <act:id type="new">3c621c62cb0780fc4fcf834416517e12</act:id>
+  <act:name>1. Roh-, Hilfs- und Betriebsstoffe (Bestand)</act:name>
+  <act:id type="guid">b28794b79472ab280d51164c964332ca</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -956,28 +2597,29 @@
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
+      <slot:value type="string">true</slot:value>
     </slot>
     <slot>
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ca74dbbf834416ff58d14c3f0ecc346e</act:parent>
+  <act:parent type="guid">693674f6bcdd8dfbc525267340f4771b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>2. unfertige Erzeugnisse, unfertige Leistungen</act:name>
-  <act:id type="new">57744cbda135dce6166095fefd147e42</act:id>
+  <act:name>2. Unfertige Erzeugnisse, unfertige Leistungen (Bestand)</act:name>
+  <act:id type="guid">e79214338437068dfebeff5025bb49db</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>1040</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
+      <slot:value type="string">true</slot:value>
     </slot>
     <slot>
       <slot:key>notes</slot:key>
@@ -988,11 +2630,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">f0e89ba0e75b5b730bf0ba1995a8a713</act:parent>
+  <act:parent type="guid">693674f6bcdd8dfbc525267340f4771b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Unfertige Erzeugnisse</act:name>
-  <act:id type="new">511d2aa1cbe4cad49dc2670027c6f2a6</act:id>
+  <act:id type="guid">b720c2af29896886e2e734a0a9a2dfbb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1010,11 +2652,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">57744cbda135dce6166095fefd147e42</act:parent>
+  <act:parent type="guid">e79214338437068dfebeff5025bb49db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Unfertige Leistungen</act:name>
-  <act:id type="new">f58e5e8112851dddbb893332a4df1d65</act:id>
+  <act:id type="guid">5513ef399d25ee0d4555ba13a66eca6b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1032,18 +2674,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">57744cbda135dce6166095fefd147e42</act:parent>
+  <act:parent type="guid">e79214338437068dfebeff5025bb49db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>In Arbeit befindliche Aufträge</act:name>
-  <act:id type="new">12f33cc965093cfe016c93d3a316f472</act:id>
+  <act:name>In Ausf&#252;hrung befindl. Bauauftr&#228;ge</act:name>
+  <act:id type="guid">d125ce4ce35f853aa5425940706a91aa</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>1095</act:code>
+  <act:code>1090</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -1054,17 +2696,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">57744cbda135dce6166095fefd147e42</act:parent>
+  <act:parent type="guid">e79214338437068dfebeff5025bb49db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>3. fertige Erzeugnisse und Waren</act:name>
-  <act:id type="new">0f9017a1b010d5d3bcad15670906c3bf</act:id>
+  <act:name>In Arbeit befindliche Auftr&#228;ge</act:name>
+  <act:id type="guid">855963aac95900a4ac850d5b1b1734cf</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>1095</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -1074,16 +2717,38 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">e79214338437068dfebeff5025bb49db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3. Fertige Erzeugnisse und Waren (Bestand)</act:name>
+  <act:id type="guid">f8a1595720a430d2d890c735ec280801</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>1100</act:code>
+  <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"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">f0e89ba0e75b5b730bf0ba1995a8a713</act:parent>
+  <act:parent type="guid">693674f6bcdd8dfbc525267340f4771b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Fertige Erzeugnisse (Bestand)</act:name>
-  <act:id type="new">2946ff5735526be68fbd040028975307</act:id>
+  <act:id type="guid">79605c61028b9d81fe5b84c82f712493</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1101,11 +2766,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0f9017a1b010d5d3bcad15670906c3bf</act:parent>
+  <act:parent type="guid">f8a1595720a430d2d890c735ec280801</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Waren (Bestand)</act:name>
-  <act:id type="new">e88b482319b9657d116f95b240dab3c5</act:id>
+  <act:id type="guid">e1960c5433e5eb58cbd136d8c3d2fa0a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1123,11 +2788,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0f9017a1b010d5d3bcad15670906c3bf</act:parent>
+  <act:parent type="guid">f8a1595720a430d2d890c735ec280801</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>4. geleistete Anzahlungen</act:name>
-  <act:id type="new">f82147634ae9c897fbb811d689b09057</act:id>
+  <act:name>Marmor</act:name>
+  <act:id type="guid">87234e6891fac01304264bc8512448a0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1143,16 +2808,33 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">e1960c5433e5eb58cbd136d8c3d2fa0a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Stein</act:name>
+  <act:id type="guid">a99b2f31be2be1a074bc1c8b54825c7e</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:slots>
     <slot>
-      <slot:key>hbci</slot:key>
-      <slot:value type="frame"/>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">f0e89ba0e75b5b730bf0ba1995a8a713</act:parent>
+  <act:parent type="guid">e1960c5433e5eb58cbd136d8c3d2fa0a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>II. Forderungen und sonstige Vermögensgegenstände:</act:name>
-  <act:id type="new">d55816be5c7d1e7fa03c28efb9417f95</act:id>
+  <act:name>Eisen</act:name>
+  <act:id type="guid">b94ac228e74d955127e50a16d82f7b21</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1168,22 +2850,45 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">e1960c5433e5eb58cbd136d8c3d2fa0a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4. Geleistete Anzahlungen auf Vorr&#228;te</act:name>
+  <act:id type="guid">4b94caba6927babf0af628999af0e00d</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>1180</act:code>
+  <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"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">b2a3c59a0f2421c0533c49f81f3f25b7</act:parent>
+  <act:parent type="guid">693674f6bcdd8dfbc525267340f4771b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>1. Forderungen aus Lieferungen und Leistungen</act:name>
-  <act:id type="new">861dd4286ab9b10d94c55341c7aa26a8</act:id>
+  <act:name>Geleistete Anzahlungen 7% Vorsteuer</act:name>
+  <act:id type="guid">5d955f1dbd49acc2b766b9b4d5d08d52</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>1181</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -1194,15 +2899,138 @@
       <slot:value type="string"></slot:value>
     </slot>
     <slot>
+      <slot:key>tax-related</slot:key>
+      <slot:value type="integer">1</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4b94caba6927babf0af628999af0e00d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Geleistete Anzahlungen 16% Vorsteuer</act:name>
+  <act:id type="guid">32b51fff8b5b5b4cd5c4f43031e91635</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>1184</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
+      <slot:key>tax-related</slot:key>
+      <slot:value type="integer">1</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4b94caba6927babf0af628999af0e00d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5. Erhaltene Anzahlungen auf Bestellungen</act:name>
+  <act:id type="guid">c4ecd4b8292df74335546eda34e7e375</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>1190</act:code>
+  <act:description>(von Vorr&#228;ten offen abgesetzt)</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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">693674f6bcdd8dfbc525267340f4771b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Anzahlungen 7% MWSt</act:name>
+  <act:id type="guid">85f1ba087dc40a0cae79d64969c1424f</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>1191</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
+      <slot:key>tax-related</slot:key>
+      <slot:value type="integer">1</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c4ecd4b8292df74335546eda34e7e375</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Anzahlungen 16% MWSt</act:name>
+  <act:id type="guid">52862a56692726129c73604f7c12d9af</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>1194</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c4ecd4b8292df74335546eda34e7e375</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>II. Forderungen und sonstige Verm&#246;gensgegenst&#228;nde:</act:name>
+  <act:id type="guid">045196223f1e151347db1f23d28b3dc5</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: 1200-1299</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">d55816be5c7d1e7fa03c28efb9417f95</act:parent>
+  <act:parent type="guid">3be1aa86d6868b006741b9af6777cf5f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Forderungen aus Lieferungen und Leistungen </act:name>
-  <act:id type="new">4f4a924c4bde84d1f28a2bddb2527327</act:id>
+  <act:name>1. Forderungen aus Lieferungen und Leistungen</act:name>
+  <act:id type="guid">3db9920658f7630cee64902f9698ebb3</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1214,18 +3042,22 @@
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
+      <slot:value type="string">true</slot:value>
     </slot>
     <slot>
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+    <slot>
+      <slot:key>hbci</slot:key>
+      <slot:value type="frame"/>
+    </slot>
   </act:slots>
-  <act:parent type="guid">861dd4286ab9b10d94c55341c7aa26a8</act:parent>
+  <act:parent type="guid">045196223f1e151347db1f23d28b3dc5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Forderungen aus Lieferungen und Leistungen</act:name>
-  <act:id type="new">c58b1cd06245a7f51d91e4fa61319902</act:id>
+  <act:name>Forderungen aus Lieferungen und Leistungen ohne Kontokorrent</act:name>
+  <act:id type="guid">76c54d31f188167d8a031d96045283fd</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1237,6 +3069,29 @@
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3db9920658f7630cee64902f9698ebb3</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="guid">6cefdcc3737a94cc580149e2d2cd97b9</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>1215</act:code>
+  <act:description>(E&#220;R)</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
@@ -1244,11 +3099,258 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">861dd4286ab9b10d94c55341c7aa26a8</act:parent>
+  <act:parent type="guid">76c54d31f188167d8a031d96045283fd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Forderungen aus L+L erm&#228;&#223;igt. Steuersatz</act:name>
+  <act:id type="guid">d060a1de8e5ca6ea1b954c42e8396755</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>1216</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
+      <slot:key>tax-related</slot:key>
+      <slot:value type="integer">1</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">76c54d31f188167d8a031d96045283fd</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="guid">ab6ca9e6320b202c3fc84c367edfc366</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>1217</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">76c54d31f188167d8a031d96045283fd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen aus L+L gem&#228;&#223; &#167; 24 UStG</act:name>
+  <act:id type="guid">7dc3830ac363a526ef101cf09a77b6ee</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>1218</act:code>
+  <act:description>Land- &amp; forstwirtsch. Durchsschnitt</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">76c54d31f188167d8a031d96045283fd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gegenkonto 1215 - 1218 bei Aufteilung der Forderungen nach Steuers&#228;tzen (E&#220;R)</act:name>
+  <act:id type="guid">ad25157eba24299560894cb650a9a5b9</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>1219</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">76c54d31f188167d8a031d96045283fd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen nach &#167; 11 Abs. 1 Satz 2 EStG f&#252;r &#167; 4/3</act:name>
+  <act:id type="guid">fd124dab720d156a374f1386a565d9d0</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>1220</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3db9920658f7630cee64902f9698ebb3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderg.a. Lieferungen/Leistungen &lt; 1 J</act:name>
+  <act:id type="guid">ef26d6e1057d2042cb9eea64e48187a0</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>1221</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">fd124dab720d156a374f1386a565d9d0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderg.a. Lieferungen/Leistungen &gt; 1 J</act:name>
+  <act:id type="guid">7b2c1a17aabc3268fca1f751840c6a9d</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>1225</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">fd124dab720d156a374f1386a565d9d0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wechsel aus Lieferung und Leistung</act:name>
+  <act:id type="guid">877d0ef0d4a0c8d4be7afefd63de5eb2</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>1230</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3db9920658f7630cee64902f9698ebb3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wechsel a. Lieferungen/Leistungen &lt; 1 J</act:name>
+  <act:id type="guid">e01b594805c619d3f67bf4d1238e047c</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>1231</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">877d0ef0d4a0c8d4be7afefd63de5eb2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wechsel a. Lieferungen/Leistungen &gt; 1 J</act:name>
+  <act:id type="guid">61974a75470062a2aaff480ab1d0156c</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>1232</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">877d0ef0d4a0c8d4be7afefd63de5eb2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wechsel a. Lieferungen/Leistungen, bundesbankf&#228;hig</act:name>
+  <act:id type="guid">00cacf0d3383fd72f6792bfe13cd4bdb</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>1235</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">877d0ef0d4a0c8d4be7afefd63de5eb2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Zweifelhafte Forderungen</act:name>
-  <act:id type="new">1ce0ab10192f8d9d2f386cdcee67ecc1</act:id>
+  <act:id type="guid">9c12aa23ce66851b83316b04a40c28e3</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1266,17 +3368,61 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">861dd4286ab9b10d94c55341c7aa26a8</act:parent>
+  <act:parent type="guid">3db9920658f7630cee64902f9698ebb3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Einzelwertberichtigungen zu Forderungen</act:name>
-  <act:id type="new">12a681aa8c69edb9daa33e3d1bf8519a</act:id>
+  <act:name>Zweifelhafte Forderungen (bis 1 Jahr)</act:name>
+  <act:id type="guid">5e4e256cf81cdb6b18e5e2d587b94be8</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>1241</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">9c12aa23ce66851b83316b04a40c28e3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zweifelhafte Forderungen (&gt; 1 Jahr)</act:name>
+  <act:id type="guid">aa3689c5e36ccc625d009b52be7710c9</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>1245</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">9c12aa23ce66851b83316b04a40c28e3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einzelwertberichtigung Forderung (&lt; 1J)</act:name>
+  <act:id type="guid">91c0860c2c4d593316b6e1a20a94b502</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>1246</act:code>
   <act:slots>
     <slot>
@@ -1288,17 +3434,39 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">861dd4286ab9b10d94c55341c7aa26a8</act:parent>
+  <act:parent type="guid">9c12aa23ce66851b83316b04a40c28e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Pauschalwertberichtigungen zu Forderungen</act:name>
-  <act:id type="new">2d09e5101750beceafd86dde3c1d365e</act:id>
+  <act:name>Einzelwertberichtigung Forderung (&gt; 1J)</act:name>
+  <act:id type="guid">a0f98fc2e44d10a5ecfd8da3c83a846c</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>1247</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">9c12aa23ce66851b83316b04a40c28e3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Pauschalwertberichtigung Forderg. &lt; 1J</act:name>
+  <act:id type="guid">c28569653345dc9953b419b6f1c47f06</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>1248</act:code>
   <act:slots>
     <slot>
@@ -1310,17 +3478,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">861dd4286ab9b10d94c55341c7aa26a8</act:parent>
+  <act:parent type="guid">9c12aa23ce66851b83316b04a40c28e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>2. Forderungen gegen verbundene Unternhmen</act:name>
-  <act:id type="new">4e169f2e371e1ff6c253e897659c40ac</act:id>
+  <act:name>Pauschalwertberichtigung Forderg. &gt; 1J</act:name>
+  <act:id type="guid">2b029b521129173c6889beae2724f248</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>1249</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -1330,22 +3499,155 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">9c12aa23ce66851b83316b04a40c28e3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen aus L+L gg. Gesellschafter</act:name>
+  <act:id type="guid">8f9b84b36d18f3c215e399fbaccd0a1b</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>1250</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3db9920658f7630cee64902f9698ebb3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderg. aus L+L gg.Gesellschafter &lt; 1 J</act:name>
+  <act:id type="guid">9ed2e513a63541a65eefa53f48e62307</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>1251</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8f9b84b36d18f3c215e399fbaccd0a1b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderg. aus L+L gg.Gesellschafter &gt; 1 J</act:name>
+  <act:id type="guid">3a221b4090c2323acaca1f024acd3905</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>1255</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8f9b84b36d18f3c215e399fbaccd0a1b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gegenkonto zu sonstigen Verm&#246;gensgegenst&#228;nden bei Buchungen &#252;ber Debitorenkonto</act:name>
+  <act:id type="guid">fe80110fa10de8c4f447a1a1c53e1157</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>1258</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3db9920658f7630cee64902f9698ebb3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gegenkonto 1221-1229, 1250-1257, 1270-1279, 1290-1297 bei Aufteilung Debitorenkonto</act:name>
+  <act:id type="guid">450ebcecfd06848c840c7cc8b0c85cd9</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>1259</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3db9920658f7630cee64902f9698ebb3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2. Forderungen gegen verbundene Unternhmen</act:name>
+  <act:id type="guid">2206ddc60ecf97df41c9a90d71fdd94d</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>1260</act:code>
+  <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"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">d55816be5c7d1e7fa03c28efb9417f95</act:parent>
+  <act:parent type="guid">045196223f1e151347db1f23d28b3dc5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>3. Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
-  <act:id type="new">055fd27cb7a14553bb1d70bce679ee7c</act:id>
+  <act:name>Forderungen gg. verbundene UN &lt; 1 J</act:name>
+  <act:id type="guid">747b5cd3365a7858a97b20068a6206a0</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>1261</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -1355,22 +3657,265 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen gg. verbundene UN &gt; 1 J</act:name>
+  <act:id type="guid">fcb9c6bb6cbed4c2c533bfd9dd5ec900</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>1265</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Besitzwechsel gegen verbund. Unternehmen</act:name>
+  <act:id type="guid">46852c0e336ef18d52ad05455bfb3dcc</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>1266</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Besitzwechsel gegen verbundene UN &lt; 1J</act:name>
+  <act:id type="guid">2c40758557ce6ff99262a01568404f7f</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>1267</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">46852c0e336ef18d52ad05455bfb3dcc</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Besitzwechsel gegen verbundene UN &gt; 1J</act:name>
+  <act:id type="guid">014760aa72d2729ab185c33298d730aa</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>1268</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">46852c0e336ef18d52ad05455bfb3dcc</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Besitzwechs.gg.verb.UN, bundesbankf&#228;hig</act:name>
+  <act:id type="guid">701ec3bd374724975f980db9729750f3</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>1269</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">46852c0e336ef18d52ad05455bfb3dcc</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen aus L+L gg. verbundene UN</act:name>
+  <act:id type="guid">7fa441383b425d01688d980afa0e2159</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>1270</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen aus L+L gg. verbund. UN &lt; 1J</act:name>
+  <act:id type="guid">a4efa9234842fcb2f6189d91fa9ef54e</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>1271</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7fa441383b425d01688d980afa0e2159</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen aus L+L gg. verbund. UN &gt; 1J</act:name>
+  <act:id type="guid">e845e5c2387c8e4a555b4b5148fefebc</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>1275</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7fa441383b425d01688d980afa0e2159</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>WB Forderungen gg. verbundene UN &lt; 1 J</act:name>
+  <act:id type="guid">64f813bff556c59e4a450b1917b8502e</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>1276</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>WB Forderungen gg. verbundene UN &gt; 1J</act:name>
+  <act:id type="guid">0167cc972e237540235d314740348107</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>1277</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3. Forderungen gegen Unternehmen, mit denen ein Beteiligungsverh&#228;ltnis besteht</act:name>
+  <act:id type="guid">8025095dc946bd68be8762fc42e31fc6</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>1280</act:code>
+  <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"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">d55816be5c7d1e7fa03c28efb9417f95</act:parent>
+  <act:parent type="guid">045196223f1e151347db1f23d28b3dc5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>4. sonstige Vermögensgegenstände</act:name>
-  <act:id type="new">c480534042a768be83ee446aa2158ea7</act:id>
+  <act:name>Forderg. gg. UN mit Beteiligg.verh. &lt; 1 J.</act:name>
+  <act:id type="guid">35488b898db7a562b086bb500b12c682</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>1281</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -1380,16 +3925,634 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">8025095dc946bd68be8762fc42e31fc6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderg. gg. UN mit Beteiligg.verh. &gt; 1 J</act:name>
+  <act:id type="guid">89760a5f09f7259f905f7e788e6c0d0f</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>1285</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8025095dc946bd68be8762fc42e31fc6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Besitzwechsel gg.UN m. Beteiligungsverh.</act:name>
+  <act:id type="guid">7584d84f7c931976de7c5286c779264e</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>1286</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8025095dc946bd68be8762fc42e31fc6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Besitzwechsel gg.UN m.Beteiligg.verh. &lt; 1 J</act:name>
+  <act:id type="guid">0796c704873a41db96000a465a0e965e</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>1287</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7584d84f7c931976de7c5286c779264e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Besitzwechsel gg.UN m.Beteiligg.verh. &gt; 1 J</act:name>
+  <act:id type="guid">f81dbb0b4653a7cb3ef6582e0b426ea2</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>1288</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7584d84f7c931976de7c5286c779264e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Besitzwechsel gg.UN m.Beteiligg.verh.bbf</act:name>
+  <act:id type="guid">6db7490d9b5f264a4bace397f1e7e258</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>1289</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7584d84f7c931976de7c5286c779264e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderg. L+L gg.UN m. Beteiligungsverh.</act:name>
+  <act:id type="guid">d2b31319d77dff392a7d723099c32c4e</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>1290</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8025095dc946bd68be8762fc42e31fc6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderg. L+L gg.UN m.Beteiligg.verh. &lt; 1 J</act:name>
+  <act:id type="guid">7317fdc156e222b74887182651c71966</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>1291</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d2b31319d77dff392a7d723099c32c4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderg. L+L gg.UN m.Beteiligg.verh. &gt; 1 J</act:name>
+  <act:id type="guid">5beb4af25c67d01128ce0e448a680da4</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>1295</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d2b31319d77dff392a7d723099c32c4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>WB Forderg.gg.UN m.Beteiligg.verh. b.1J</act:name>
+  <act:id type="guid">33568526db0bd952b65ebdb063542528</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>1296</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8025095dc946bd68be8762fc42e31fc6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>WB Forderg.gg.UN m.Beteiligg.verh. g.1J</act:name>
+  <act:id type="guid">5ad37b32f5d6a461fb25e18c0745ce59</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>1297</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8025095dc946bd68be8762fc42e31fc6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ausstehende Einlagen auf das gezeichnete Kapital, eingefordert</act:name>
+  <act:id type="guid">adc3d553b262e167dc3812d85831de26</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>1298 </act:code>
+  <act:description>Forderungen, nicht eingeforderte ausstehende Einlagen s. Konto 2910</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">045196223f1e151347db1f23d28b3dc5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Eingeforderte Nachsch&#252;sse</act:name>
+  <act:id type="guid">cc9a478b8ebc1897fa4fbcf87e6885aa</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>1299</act:code>
+  <act:description>Gegenkonto 2929</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">045196223f1e151347db1f23d28b3dc5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4. Sonstige Verm&#246;gensgegenst&#228;nde</act:name>
+  <act:id type="guid">c36cd806a8bad4266ed2395be7f90d0c</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>1300</act:code>
+  <act:description>SKR04 2005: 1300-1499</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"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">d55816be5c7d1e7fa03c28efb9417f95</act:parent>
+  <act:parent type="guid">045196223f1e151347db1f23d28b3dc5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Sonstige Verm&#246;gensgegenst&#228;nde</act:name>
+  <act:id type="guid">f2230fd32d3c2c855c17f661481cb039</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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Verm&#246;gensgegenst&#228;nde (b.1 J)</act:name>
+  <act:id type="guid">19168926a04465ea251504e3d6345ab6</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>1301</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f2230fd32d3c2c855c17f661481cb039</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Verm&#246;gensgegenst&#228;nde (g.1 J)</act:name>
+  <act:id type="guid">7836fe2de97b4f62bfbb06b2c8be6ac9</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>1305</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f2230fd32d3c2c855c17f661481cb039</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen gegen Vorstandsmitglieder und Gesch&#228;ftsf&#252;hrer</act:name>
+  <act:id type="guid">f389699a21fa73f290aab9183d2f5c65</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>1310</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen gg. Gesch&#228;ftsf.(b.1J)</act:name>
+  <act:id type="guid">fd6ed5e511300dd4649b82d908c45c1c</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>1311</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f389699a21fa73f290aab9183d2f5c65</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen gg. Gesch&#228;ftsf.(g.1J)</act:name>
+  <act:id type="guid">cf8fec4e205c4679dedc5b017ad10308</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>1315</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f389699a21fa73f290aab9183d2f5c65</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen gegen Aufsichtsrats- und Beirats-Mitglieder</act:name>
+  <act:id type="guid">8fa4caf4bfbf52ca8f41c6d3856d7ab3</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>1320</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen gg. Aufsichtsratsm. (b.1 J)</act:name>
+  <act:id type="guid">6046d3a0953c4bcafeffa562972afb3f</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>1321</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8fa4caf4bfbf52ca8f41c6d3856d7ab3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen gg. Aufsichtsratsm. (g.1 J)</act:name>
+  <act:id type="guid">230923a406e6ed245809b01e01236260</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>1325</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8fa4caf4bfbf52ca8f41c6d3856d7ab3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen gegen Gesellschafter</act:name>
+  <act:id type="guid">f68f9fd560ad2d91a8c7e8b74423d676</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>1330</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen gg. Gesellschafter (b.1J)</act:name>
+  <act:id type="guid">d48f1bbe9d77a812520b79aa5e1475bf</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>1331</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f68f9fd560ad2d91a8c7e8b74423d676</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen gg. Gesellschafter (g.1J)</act:name>
+  <act:id type="guid">86ce422efda3992e920607271933520c</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>1335</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f68f9fd560ad2d91a8c7e8b74423d676</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung</act:name>
+  <act:id type="guid">4517b3561a7ff696c0662a257ed40cdd</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>1340</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen gegen Personal (bis 1Jahr)</act:name>
+  <act:id type="guid">5e6b56d8bc5622c3ce68115d8c3cef02</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>1341</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4517b3561a7ff696c0662a257ed40cdd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen gegen Personal (g. 1Jahr)</act:name>
+  <act:id type="guid">a27c13b57de63e57699efbe6b26e6bce</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>1345</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4517b3561a7ff696c0662a257ed40cdd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Kautionen</act:name>
-  <act:id type="new">6f9c49a993f676ec1b00d440196b4a05</act:id>
+  <act:id type="guid">005490e5dacec562c61d25b5982fa468</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1401,6 +4564,28 @@
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kautionen (bis 1 J)</act:name>
+  <act:id type="guid">ec5394649daa197d84c63bf0c679f60f</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>1351</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
@@ -1408,11 +4593,33 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+  <act:parent type="guid">005490e5dacec562c61d25b5982fa468</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Kautionen (g. 1 J)</act:name>
+  <act:id type="guid">e3eba6fd425634e67fce99c5f937117f</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>1355</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">005490e5dacec562c61d25b5982fa468</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Darlehen</act:name>
-  <act:id type="new">f116c989948dc775f089ae6079d84231</act:id>
+  <act:id type="guid">40b59ac6ac6fe62624a6b9c5316b9ee5</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1424,6 +4631,28 @@
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Darlehen bis 1 Jahr</act:name>
+  <act:id type="guid">28f00b3d498c579b85dbb17cbb00ce9f</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>1361</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
@@ -1431,11 +4660,33 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+  <act:parent type="guid">40b59ac6ac6fe62624a6b9c5316b9ee5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Darlehen g. 1 Jahr</act:name>
+  <act:id type="guid">bae54651279fe86c4a6304e29160133e</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>1365</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">40b59ac6ac6fe62624a6b9c5316b9ee5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Durchlaufende Posten</act:name>
-  <act:id type="new">05af437283315229ed4d0af1c5bf9757</act:id>
+  <act:id type="guid">36d6cf6d83f677d8d421d6a0a4d42c70</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1446,6 +4697,28 @@
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Fremdgeld</act:name>
+  <act:id type="guid">0ceae36c8648177ff9e582023ad3543a</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>1374</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
@@ -1453,11 +4726,187 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+  <act:parent type="guid">36d6cf6d83f677d8d421d6a0a4d42c70</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Agenturwarenabrechnung</act:name>
+  <act:id type="guid">9317fc4564845581476b024b791b4766</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>1375</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">36d6cf6d83f677d8d421d6a0a4d42c70</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anspr&#252;che aus R&#252;ckdeckungsversicherungen</act:name>
+  <act:id type="guid">f0b4b245ce14d20642b5d1508c7e3f7e</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>1378</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">36d6cf6d83f677d8d421d6a0a4d42c70</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>GmbH-Anteile zum kurzfristigen Verbleib</act:name>
+  <act:id type="guid">ad329d9255477e3575c7719266383541</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>1390</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Genossenschaftsanteile zum kurzfristigen Verbleib</act:name>
+  <act:id type="guid">f885481dea24be7353004106bb2b8ee6</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>1395</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nachtr&#228;glich abziehbare Vorsteuer, &#167; 15a UStG, bewegliche Wirtschaftsg&#252;ter</act:name>
+  <act:id type="guid">641b00dd407adba480bf1d15a86d9d05</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>1396</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zur&#252;ckzuzahlende Vorsteuer, &#167; 15a UStG, bewegliche Wirtschaftsg&#252;ter</act:name>
+  <act:id type="guid">e91c35cfe1b485412a871fe71f944a3c</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>1397</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nachtr&#228;glich abziehbare Vorsteuer, &#167; 15a UStG, unbewegliche Wirtschaftsg&#252;ter</act:name>
+  <act:id type="guid">b96f86315d7eaf9afa781af6f7986327</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>1398</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zur&#252;ckzuzahlende Vorsteuer, &#167; 15a UStG, unbewegliche Wirtschaftsg&#252;ter</act:name>
+  <act:id type="guid">6025deffab1a31abbcbd91c8a6039cf6</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>1399</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Abziehbare Vorsteuer</act:name>
-  <act:id type="new">dfab52a0f828184ed6fb6daeb4b0b7ec</act:id>
+  <act:id type="guid">24224918f644a964fef3d4afdc48933f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1468,18 +4917,40 @@
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
+      <slot:value type="string">true</slot:value>
     </slot>
     <slot>
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Abziehbare Vorsteuern Inland</act:name>
+  <act:id type="guid">d4ac4ec9e7c83bcbb6ac389be1821f0c</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>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>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Abziehbare Vorsteuer 7%</act:name>
-  <act:id type="new">7ff59a903ff7ef2d138a73011ba7b505</act:id>
+  <act:id type="guid">9be19da99cec587465ebf4b6ed97d4e5</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1497,11 +4968,33 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+  <act:parent type="guid">d4ac4ec9e7c83bcbb6ac389be1821f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Abziehbare Vorsteuer 16%</act:name>
+  <act:id type="guid">f5f12dd9ee63444b35271eb0cc29ca27</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>1405</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d4ac4ec9e7c83bcbb6ac389be1821f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
-  <act:id type="new">7a839f71283586e39709c0b643d28238</act:id>
+  <act:id type="guid">922006b4e0d3a0e5deb659ab7da9b42a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1509,6 +5002,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1402</act:code>
+  <act:description>UStVa Zl. 56, KZ 61</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -1519,18 +5013,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+  <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Abziehbare Vorsteuer 16%</act:name>
-  <act:id type="new">3e816ca867fc07d80fb8b5be29a064a9</act:id>
+  <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 15%/16%</act:name>
+  <act:id type="guid">fb1eb58215969d65581a6e4f313f43c4</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>1405</act:code>
+  <act:code>1403</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -1541,11 +5035,302 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+  <act:parent type="guid">922006b4e0d3a0e5deb659ab7da9b42a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Vorsteuer nach allgemeinen Durchschnitts&#228;tzen</act:name>
+  <act:id type="guid">9fad1c867ee4596ace2ce97c441903fc</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>1407</act:code>
+  <act:description>UStVa Zl. 59, KZ 63</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abziehbare Vorsteuer nach &#167; 13b UStG</act:name>
+  <act:id type="guid">97c89eba49fa0e1419ca3753a66d260e</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>1408</act:code>
+  <act:description>UStVa Zl. 58, KZ 67</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abziehbare Vorsteuer nach &#167; 13b UStG 16%</act:name>
+  <act:id type="guid">eb6e059c85e0833a7715864b3ad75343</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>1409</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">97c89eba49fa0e1419ca3753a66d260e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufzuteilende Vorsteuer</act:name>
+  <act:id type="guid">186a44919607662c803018c7279ce2ff</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>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>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufzuteilende Vorsteuer 7%</act:name>
+  <act:id type="guid">360f8b87349e45e433716a8c085558b0</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>1411</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">186a44919607662c803018c7279ce2ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
+  <act:id type="guid">004a9182a51709a3772bbd0dbbf56620</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>1412</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">186a44919607662c803018c7279ce2ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufzuteilende Vorsteuer 16%</act:name>
+  <act:id type="guid">1bd6188c3e365846096324b2dec9a708</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>1415</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">186a44919607662c803018c7279ce2ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufzuteilende Vorsteuer 15%</act:name>
+  <act:id type="guid">0133b7561109570d12f556f7876592d3</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>1416</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">186a44919607662c803018c7279ce2ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufzuteilende Vorsteuer nach &#167;&#167; 13a/13b UStG</act:name>
+  <act:id type="guid">0a2ec441e8cb70acb3c6c4fa9c5bf170</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>1417</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">186a44919607662c803018c7279ce2ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufzuteilende Vorsteuer nach &#167;&#167; 13a/13b UStG 16 %</act:name>
+  <act:id type="guid">fa7eaf95d7cbf4b2e8f7e0e6dc4e43e9</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>1418</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">186a44919607662c803018c7279ce2ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Vorsteuer aus der Auslagerung von Gegenst&#228;nden aus einem Umsatzsteuerlager</act:name>
+  <act:id type="guid">f1c5609562d1017f8ebbf959673ad4a6</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>1431</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne UStId-Nr</act:name>
+  <act:id type="guid">475e765524da9aaea344273e9012e1c7</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>1432</act:code>
+  <act:description>UStVa Zl. 61, KZ 59</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bezahlte Einfuhrumsatzsteuer</act:name>
+  <act:id type="guid">5a174b5b3fd0e62418911ad4be3a8366</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>1433</act:code>
+  <act:description>UStVa Zl. 57, KZ 62</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Umsatzsteuerforderungen</act:name>
-  <act:id type="new">7c253cc3b5635c018ca4ef7529f1f4c3</act:id>
+  <act:id type="guid">2edc2d5252d406f4753b00cd1261acc7</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1557,6 +5342,28 @@
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>USt-Forderungen laufendes Jahr</act:name>
+  <act:id type="guid">cb6f2c3c4cded0e846ba9773e56bc5ab</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>1421</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
@@ -1564,18 +5371,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+  <act:parent type="guid">2edc2d5252d406f4753b00cd1261acc7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Bezahlte Einfuhrumsatzsteuer</act:name>
-  <act:id type="new">2445d9761a77692a758795a1f9ce5921</act:id>
+  <act:name>USt-Forderungen Vorjahr</act:name>
+  <act:id type="guid">55aae31fd11e0993c90c14c112a015fa</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>1433</act:code>
+  <act:code>1422</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -1586,11 +5393,55 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+  <act:parent type="guid">2edc2d5252d406f4753b00cd1261acc7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>USt-Forderungen fr&#252;here Jahre</act:name>
+  <act:id type="guid">adf233217e287d4a1e0e7a937b683f80</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>1425</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2edc2d5252d406f4753b00cd1261acc7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen aus entrichteten Verbrauchsteuern</act:name>
+  <act:id type="guid">18b3c891a597a9bde8882ca184e7437b</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>1427</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2edc2d5252d406f4753b00cd1261acc7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Vorsteuer im Folgejahr abziehbar</act:name>
-  <act:id type="new">065f250f50041ac7d807b06d7f9deea0</act:id>
+  <act:id type="guid">37635437b21e8880cc9f085b162a3169</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1608,11 +5459,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Steuerüberzahlungen</act:name>
-  <act:id type="new">f17b63323e0ab04af5682fd893746fc2</act:id>
+  <act:name>Steuer&#252;berzahlungen</act:name>
+  <act:id type="guid">f48e74b081c647e4b1c9b22ab0e70233</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1630,17 +5481,39 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Körperschaftsteuerrückforderungen</act:name>
-  <act:id type="new">757bf4df0e2f5104c5b6c80dd465c414</act:id>
+  <act:name>Steuererstattungsanspruch gegen&#252;ber anderen EG-L&#228;ndern</act:name>
+  <act:id type="guid">6fcf71a63a942464cd778ada4a47f9fd</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>1440</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>K&#246;rperschaftsteuerr&#252;ckforderungen</act:name>
+  <act:id type="guid">2bd8a909e6bfa964829994cfd3d05019</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>1450</act:code>
   <act:slots>
     <slot>
@@ -1652,11 +5525,33 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Forderungen an das Finanzamt aus abgef&#252;hrtem Bauabzugsbetrag</act:name>
+  <act:id type="guid">fb32a483713b36e0b908b4b124003319</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>1456</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Geldtransit</act:name>
-  <act:id type="new">5c2f2e077db3af02f863edf4e07f3595</act:id>
+  <act:id type="guid">4b20aee495f3d43e710806dd9043ed32</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1674,19 +5569,128 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Verrechnungskonto Gewinnermittlung §4/3 EStG</act:name>
-  <act:id type="new">120a408dfdc3684b03612314d332a895</act:id>
+  <act:name>Gegenkonto Vorsteuer &#167; 4/3 EStG</act:name>
+  <act:id type="guid">d8cbb3ed1bbb250b0b9fb83890e6f41d</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>1480</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufl&#246;sung Vorsteuer aus Vorjahr &#167; 4/3 EStG</act:name>
+  <act:id type="guid">0517452e941c1acfaeed70871bb203b7</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>1481</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Vorsteuer aus Investitionen &#167; 4/3 EStG</act:name>
+  <act:id type="guid">2069db98a8126e51c56002bcca5af58a</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>1482</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gegenkonto f&#252;r Vorsteuer nach Durchschnittss&#228;tzen f&#252;r &#167; 4 Abs. 3 EStG</act:name>
+  <act:id type="guid">829a214c506d8d13b828f5583a4dda34</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>1483</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verrechnungskonto Gewinnermittlung &#167; 4/3 EStG, ergebniswirksam</act:name>
+  <act:id type="guid">157a6372cb0e06f29ffccccf44fd9ca8</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>1485</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verrechnungskonto Gewinnermittlung &#167;4/3 EStG, nicht ergebniswirksam</act:name>
+  <act:id type="guid">3e6b049d9ebf086d641c945c134fe186</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>1486</act:code>
-  <act:description>nicht ergebniswirksam</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -1697,11 +5701,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verrechnungskonto Ist-Versteuerung</act:name>
-  <act:id type="new">692fdf864c85705f0685418d53742c10</act:id>
+  <act:id type="guid">615aed72631fcf503be61b24a11584b0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1719,17 +5723,62 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Verrechnungskonto erhaltene Anzahlungen bei Buchung &#252;ber Debitoren-Konto</act:name>
+  <act:id type="guid">3edfe3e8df939d83883343e9f2fa654d</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>1495</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">615aed72631fcf503be61b24a11584b0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>&#220;berleitung Kostenstellen</act:name>
+  <act:id type="guid">1c98364a90a914ea0e57f8a29cb57682</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>1498</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">615aed72631fcf503be61b24a11584b0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>III. Wertpapiere</act:name>
-  <act:id type="new">594a60a330157a993a30a2039e124ad9</act:id>
+  <act:id type="guid">b5f9eb28630b90bc2fca2d7e31a06ab3</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>1500-1549</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -1744,17 +5793,18 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">b2a3c59a0f2421c0533c49f81f3f25b7</act:parent>
+  <act:parent type="guid">3be1aa86d6868b006741b9af6777cf5f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>1. Anteile an verbundenen Unternehmen</act:name>
-  <act:id type="new">3b9912e7c82ce7e58666730f71424eb1</act:id>
+  <act:name>1. Anteile an verbundenen Unternehmen (Umlaufverm&#246;gen)</act:name>
+  <act:id type="guid">4b1c7f834582f0b2f309044fb6854f2a</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>1500</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -1769,17 +5819,18 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">594a60a330157a993a30a2039e124ad9</act:parent>
+  <act:parent type="guid">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>2. eigene Anteile</act:name>
-  <act:id type="new">52d844ce728d10f0a690ba48808d8d0d</act:id>
+  <act:name>Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft</act:name>
+  <act:id type="guid">0c340aedbae33740071f1d97fe5649f3</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>1504</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -1789,22 +5840,45 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">4b1c7f834582f0b2f309044fb6854f2a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2. Eigene Anteile</act:name>
+  <act:id type="guid">a05d2c3daddd037a2f49792d7a3b5e00</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>1505</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">594a60a330157a993a30a2039e124ad9</act:parent>
+  <act:parent type="guid">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3. sonstige Wertpapiere</act:name>
-  <act:id type="new">a1f8b584bfde70302b4593a4a28304c1</act:id>
+  <act:id type="guid">50c6c3e215775bc40d571f027d07dfed</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>1510</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -1819,18 +5893,18 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">594a60a330157a993a30a2039e124ad9</act:parent>
+  <act:parent type="guid">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Sonstige Wertpapiere</act:name>
-  <act:id type="new">8e227837f4a2bd6e6fc2bbfd828ba1e1</act:id>
+  <act:name>Finanzwechsel</act:name>
+  <act:id type="guid">704f62c298712098aba1f53dad369c69</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>1510</act:code>
+  <act:code>1520</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -1841,17 +5915,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a1f8b584bfde70302b4593a4a28304c1</act:parent>
+  <act:parent type="guid">50c6c3e215775bc40d571f027d07dfed</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">3fb2ca42e072676a8659a1ad14bcc433</act:id>
+  <act:name>Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2</act:name>
+  <act:id type="guid">7df2f4a320304e79950d7acadf4e7e4b</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>1525</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -1861,7 +5936,73 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">50c6c3e215775bc40d571f027d07dfed</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wertpapieranlagen im Rahmen der kurzfristigen Finanzdisposition</act:name>
+  <act:id type="guid">69f1728d34c200f18f7902443ac50f61</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>1530</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">50c6c3e215775bc40d571f027d07dfed</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Schecks</act:name>
+  <act:id type="guid">bdad0b94ab01da3190792e5ddef21490</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>1550</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">50c6c3e215775bc40d571f027d07dfed</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="guid">9743059255b8318a7eb5ba07b2dd3e0e</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>1550-1899</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"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
@@ -1870,11 +6011,11 @@
       <slot:value type="string">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b2a3c59a0f2421c0533c49f81f3f25b7</act:parent>
+  <act:parent type="guid">3be1aa86d6868b006741b9af6777cf5f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Schecks</act:name>
-  <act:id type="new">eb60e443c6a808725cf827ae50456a28</act:id>
+  <act:id type="guid">e0712c0ad9d6bfbc9b18a65832d73fcb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1885,6 +6026,32 @@
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Traveler Cheque USD</act:name>
+  <act:id type="guid">3c9d85636c36303679cab0eebb461765</act:id>
+  <act:type>CURRENCY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>USD</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1551</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>old-price-source</slot:key>
+      <slot:value type="string">CURRENCY</slot:value>
+    </slot>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
@@ -1892,12 +6059,34 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3fb2ca42e072676a8659a1ad14bcc433</act:parent>
+  <act:parent type="guid">e0712c0ad9d6bfbc9b18a65832d73fcb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Traveler Cheque EUR</act:name>
+  <act:id type="guid">108c962952448650dc56bda358586a10</act:id>
+  <act:type>CURRENCY</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>1552</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e0712c0ad9d6bfbc9b18a65832d73fcb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Kassenbestand</act:name>
-  <act:id type="new">b8912fb5fffcaf399a8abd3eced5492d</act:id>
-  <act:type>ASSET</act:type>
+  <act:id type="guid">9245a7abb3a1df7c26c1b189cceb84b1</act:id>
+  <act:type>CASH</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>EUR</cmdty:id>
@@ -1907,7 +6096,7 @@
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
+      <slot:value type="string">true</slot:value>
     </slot>
     <slot>
       <slot:key>notes</slot:key>
@@ -1922,12 +6111,12 @@
       <slot:value type="string">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3fb2ca42e072676a8659a1ad14bcc433</act:parent>
+  <act:parent type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kasse</act:name>
-  <act:id type="new">adc3ca940b534be4ef82b9ea86de00bd</act:id>
-  <act:type>ASSET</act:type>
+  <act:id type="guid">a73604541838ee1eff060ae018db8bb3</act:id>
+  <act:type>CASH</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>EUR</cmdty:id>
@@ -1944,17 +6133,106 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b8912fb5fffcaf399a8abd3eced5492d</act:parent>
+  <act:parent type="guid">9245a7abb3a1df7c26c1b189cceb84b1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Postbank</act:name>
+  <act:id type="guid">e6f2ce6d2586345f309cf8bc699ee51c</act:id>
+  <act:type>BANK</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>1700</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Postbank Dortmund</act:name>
+  <act:id type="guid">2c4aa9c6df24e5b1644814fc2248e9ba</act:id>
+  <act:type>BANK</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>1710</act:code>
+  <act:description>Gesch&#228;ftsgirokonto 759296467</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e6f2ce6d2586345f309cf8bc699ee51c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>LZB-Guthaben</act:name>
+  <act:id type="guid">00fcc4a0a593fde6d2e69fa0a43457c7</act:id>
+  <act:type>BANK</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>1780</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bundesbankguthaben</act:name>
+  <act:id type="guid">e14d7ec4efeb3f44330cf75c493f973f</act:id>
+  <act:type>BANK</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>1790</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Bank</act:name>
-  <act:id type="new">1e5f356bd4bc5e19b3b02b031bf6b534</act:id>
-  <act:type>ASSET</act:type>
+  <act:id type="guid">a6cbdb0ce80ebaf004775ec7fcfd402f</act:id>
+  <act:type>BANK</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>EUR</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>10</act:commodity-scu>
+  <act:commodity-scu>100</act:commodity-scu>
   <act:non-standard-scu/>
   <act:code>1800</act:code>
   <act:slots>
@@ -1988,18 +6266,18 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">3fb2ca42e072676a8659a1ad14bcc433</act:parent>
+  <act:parent type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>C. Rechnungsabgrenzungsposten</act:name>
-  <act:id type="new">7da2436cb2fe5da3a10669b0974a0f39</act:id>
-  <act:type>ASSET</act:type>
+  <act:name>Finanzmittelanlagen im Rahmen der kurzfristigen Finanzdisposition</act:name>
+  <act:id type="guid">50c81ea1a8fbde8690fcc0810bc30695</act:id>
+  <act:type>BANK</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>Rechnungsabgrenzungsposten</act:description>
+  <act:code>1890</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -2009,16 +6287,38 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>C. Rechnungsabgrenzungsposten Umlaufverm&#246;gen</act:name>
+  <act:id type="guid">12ee644791faadaee9c46305b8932295</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>Rechnungsabgrenzungsposten</act:description>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string">1900-1999</slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">79b68c22ad98b86434e831c8d4403e06</act:parent>
+  <act:parent type="guid">5431c68bfabcf5fdbef88abedd861198</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aktive Rechnungsabgrenzung</act:name>
-  <act:id type="new">ec099a3ffd9c4ef2a5f15d93fa67f3a8</act:id>
+  <act:id type="guid">4e5d0f817835ddf3b0e9e68135cb873c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2029,6 +6329,28 @@
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">12ee644791faadaee9c46305b8932295</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Als Aufwand ber&#252;cksichtigte Z&#246;lle und Verbrauchsteuern auf Vorr&#228;te</act:name>
+  <act:id type="guid">343f569c0be41b997bc2a6d170630cf2</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>1920</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
@@ -2036,29 +6358,103 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7da2436cb2fe5da3a10669b0974a0f39</act:parent>
+  <act:parent type="guid">4e5d0f817835ddf3b0e9e68135cb873c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Als Aufwand ber&#252;cksichtigte Umsatzsteuer auf Anzahlungen</act:name>
+  <act:id type="guid">88e555c3ff54038607ef4ac4384276c1</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>1930</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4e5d0f817835ddf3b0e9e68135cb873c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Damnum/Disagio</act:name>
+  <act:id type="guid">b9a03a4e2ef94b9339bf07e62ba503b5</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>1940</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4e5d0f817835ddf3b0e9e68135cb873c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abgrenzung aktive latente Steuern</act:name>
+  <act:id type="guid">dbb3af622ecc7226812396638dd49b5c</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>1950</act:code>
+  <act:description>&#167; 274 HGB</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</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="guid">12ee644791faadaee9c46305b8932295</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Passiva</act:name>
-  <act:id type="new">1eba210813818eb0c231f467c8c8a0a7</act:id>
+  <act:id type="guid">67e3afb8f6e39be571749da7aa113b2e</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:description>Passiva</act:description>
+  <act:description>Passiva = Kapitalherkunft</act:description>
   <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>A. Eigenkapital</act:name>
-  <act:id type="new">75b98ca0602954dc7fb8ac783595f25d</act:id>
+  <act:id type="guid">e5cb03707f1435c681379f2924800bd3</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2079,11 +6475,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">1eba210813818eb0c231f467c8c8a0a7</act:parent>
+  <act:parent type="guid">67e3afb8f6e39be571749da7aa113b2e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>I. Gezeichnetes Kapital</act:name>
-  <act:id type="new">9853a5414257917884641fd0ccaa409d</act:id>
+  <act:name> a) Personengesellschaft</act:name>
+  <act:id type="guid">411ea1d84113310d5129ff98c4bb2397</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2093,28 +6489,859 @@
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e5cb03707f1435c681379f2924800bd3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>I. Kapital / Vollhafter / Einzelunternehmer</act:name>
+  <act:id type="guid">19972a0e65d1f25f0878a3b9fba9343f</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:description>Personengesellschaften</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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">411ea1d84113310d5129ff98c4bb2397</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Festkapital</act:name>
+  <act:id type="guid">59977885c98ae6b07c92795deafd9c80</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>2000</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>ich</act:name>
+  <act:id type="guid">ed8168841da5ad21320eff743656ff5c</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">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">59977885c98ae6b07c92795deafd9c80</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>mein Partner</act:name>
+  <act:id type="guid">a200a28aedfd7dda397a29a152539171</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">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">59977885c98ae6b07c92795deafd9c80</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Variables Kapital</act:name>
+  <act:id type="guid">9cd3e7bdd52547af02d5724aceb85def</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>2010</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gesellschafter-Darlehen</act:name>
+  <act:id type="guid">510bd9ea7b4302ed86cdc68a96dc2bdf</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>2020</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>(zur freien Verf&#252;gung)</act:name>
+  <act:id type="guid">10b4991f5c62b1c3c746026424163cdc</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>2030</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>II. Kapital / Teilhafter</act:name>
+  <act:id type="guid">9caf6e580a978dba2f91d63e21422abd</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:description>Kommanditisten</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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">411ea1d84113310d5129ff98c4bb2397</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kommandit-Kapital</act:name>
+  <act:id type="guid">3c954281df44d8574f3c65bcca0e0166</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>2050</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">9caf6e580a978dba2f91d63e21422abd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verlustausgleichskonto</act:name>
+  <act:id type="guid">67c5ae49e49b2644a1556caae7d16087</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>2060</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">9caf6e580a978dba2f91d63e21422abd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gesellschafter-Darlehen</act:name>
+  <act:id type="guid">b6a4c65bba59f35f88a7fcf242681d73</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>2070</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">9caf6e580a978dba2f91d63e21422abd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>(zur freien Verf&#252;gung)</act:name>
+  <act:id type="guid">b83e9a3526079b1df0858b2efacc95ee</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>2080</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">9caf6e580a978dba2f91d63e21422abd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>III. Privat Vollhafter/Einzelunternehmer</act:name>
+  <act:id type="guid">223774b3d08279ba3dde4eed5aadd74d</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>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">411ea1d84113310d5129ff98c4bb2397</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Privatentnahmen allgemein</act:name>
+  <act:id type="guid">b2ee858040dde5ec3445ac52d04c3cf3</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>2100</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Unentgeltliche Wertabgaben</act:name>
+  <act:id type="guid">d3b6f78d94b3c715fee1869ba840940e</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>2130</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Privatsteuern</act:name>
+  <act:id type="guid">0fe59475e845ed982f6364e11a23f4c4</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>2150</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Privateinlagen</act:name>
+  <act:id type="guid">2a033094deb4952168c2707e09f4399b</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>2180</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderausgaben beschr&#228;nkt abzugsf&#228;hig</act:name>
+  <act:id type="guid">b67273f42938d1d39eed2849ca07ee2f</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>2200</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderausgaben unbeschr&#228;nkt abzugsf&#228;hig</act:name>
+  <act:id type="guid">8bec075a500d3b055167fff7466895b1</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>2230</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zuwendungen, Spenden -79</act:name>
+  <act:id type="guid">48fcfc0c5a5ba9dec3aa86884e8d8486</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>2250</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Au&#223;ergew&#246;hnliche Belastungen</act:name>
+  <act:id type="guid">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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Grundst&#252;cksaufwand</act:name>
+  <act:id type="guid">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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Grundst&#252;cksaufwand (Umsatzsteuerschl&#252;ssel m&#246;glich)</act:name>
+  <act:id type="guid">72a7ebcf427e061ae1663692fbb7417c</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>2349</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Grundst&#252;cksertrag</act:name>
+  <act:id type="guid">f6647a66579951fd2e6f52837757c079</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>2350</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Grundst&#252;cksertrag (Umsatzsteuerschl&#252;ssel m&#246;glich)</act:name>
+  <act:id type="guid">08aabbc2190e41e7d0c0fa40c3ffec4c</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>2399</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>IV. Privat Teilhafter</act:name>
+  <act:id type="guid">3260c1391626c6d4390a92d314f6d047</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>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">411ea1d84113310d5129ff98c4bb2397</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Privatentnahmen allgemein</act:name>
+  <act:id type="guid">ccef518edc143959a8f6e15140bfc6cf</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>2500</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Unentgeltliche Wertabgaben</act:name>
+  <act:id type="guid">f5a464d13ca7974ba624215870a7becf</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>2530</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Privatsteuern</act:name>
+  <act:id type="guid">1cc10731942870eabd87e1b1240533b1</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>2550</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Privateinlagen</act:name>
+  <act:id type="guid">2597402bbf96d0a7fc86a51e40841658</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>2580</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderausgaben beschr&#228;nkt abzugsf&#228;hig</act:name>
+  <act:id type="guid">b39f65148525062daccd1683d69b1ee4</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>2600</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderausgaben unbeschr&#228;nkt abzugsf&#228;hig</act:name>
+  <act:id type="guid">7467f8a6ef73c52be48280a7763b8f89</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>2630</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zuwendungen, Spenden -79</act:name>
+  <act:id type="guid">95a416a05730e7ddf16fcd972eab82b6</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>2650</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Au&#223;ergew&#246;hnliche Belastungen</act:name>
+  <act:id type="guid">f72a6b73266afe3abd1ed1ea15ec15c0</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>2680</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Grundst&#252;cksaufwand</act:name>
+  <act:id type="guid">0aa1e75976bb432fb077934f24eecff7</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>2700</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Grundst&#252;cksertrag</act:name>
+  <act:id type="guid">d0be4be6b726e6595f18798ebd92fbbb</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>2750</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name> b) Kapitalgesellschaft</act:name>
+  <act:id type="guid">74e3a2129a8919b314a0d3ca7ecd5028</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>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e5cb03707f1435c681379f2924800bd3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>I. Gezeichnetes Kapital</act:name>
+  <act:id type="guid">5eeae8dd31cc6836e2af04d1e3bf00fd</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>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">75b98ca0602954dc7fb8ac783595f25d</act:parent>
+  <act:parent type="guid">74e3a2129a8919b314a0d3ca7ecd5028</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>II. Kapitalrücklage</act:name>
-  <act:id type="new">edd8db71a331478af3dac6ebfb6858da</act:id>
+  <act:name>Gezeichnetes Kapital</act:name>
+  <act:id type="guid">dcc9a84103bec5c02c2201840726a54e</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>2900</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -2124,22 +7351,89 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">5eeae8dd31cc6836e2af04d1e3bf00fd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ausstehende Einlagen auf das gezeichnete Kapital, nicht eingefordert</act:name>
+  <act:id type="guid">871188ec82d324b942df1d74248516ca</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>2910</act:code>
+  <act:description>Passivausweis, von gezeichnetem Kapital offen abgesetzt; eingeforderte ausstehende Einlagen s. Konto 1298</act:description>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string">Aktivausweis: 0001</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">5eeae8dd31cc6836e2af04d1e3bf00fd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>II. Kapitalr&#252;cklage</act:name>
+  <act:id type="guid">a5e82f2d37d71d8778bbf7debb5ef5e3</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>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">74e3a2129a8919b314a0d3ca7ecd5028</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kapitalr&#252;cklage</act:name>
+  <act:id type="guid">cb5efff60ddac9ff1f8ce3c4334e118b</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>2920</act:code>
+  <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"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">75b98ca0602954dc7fb8ac783595f25d</act:parent>
+  <act:parent type="guid">a5e82f2d37d71d8778bbf7debb5ef5e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>III. Gewinnrücklagen</act:name>
-  <act:id type="new">c832f55badf1e7829b395d340cf4b936</act:id>
+  <act:name>Kapitalr&#252;cklage durch Ausgabe von Anteilen &#252;ber Nennbetrag</act:name>
+  <act:id type="guid">1e91c7a26f23697d69657a5ee2b127b7</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>2925</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -2149,26 +7443,158 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kapitalr&#252;cklage durch Ausgabe von Schuldverschreibungen f&#252;r Wandlungsrechte und Optionsrechte zum Erwerb von Anteilen</act:name>
+  <act:id type="guid">0f87d4692ec99e799fa26fc521b07fda</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>2926</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kapitalr&#252;cklage durch Zuzahlungen gegen Gew&#228;hrung eines Vorzugs f&#252;r Anteile</act:name>
+  <act:id type="guid">c1cb4b2dedaa7d3ec82d435ced329a2b</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>2927</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Andere Zuzahlungen in das Eigenkapital</act:name>
+  <act:id type="guid">485d7800a189d3503565579a8fdeab8b</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>2928</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Eingefordertes Nachschusskapital</act:name>
+  <act:id type="guid">14d5b96681770d1705e71be585f1e0c2</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>2929</act:code>
+  <act:description>Gegenkonto 1299</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>c) alle</act:name>
+  <act:id type="guid">03f020a835b1fb5ba5b79c0622007f0c</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>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e5cb03707f1435c681379f2924800bd3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>I. Gewinnr&#252;cklagen</act:name>
+  <act:id type="guid">ef9e2cde3ed8ea553ecd7266fab83db4</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>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">75b98ca0602954dc7fb8ac783595f25d</act:parent>
+  <act:parent type="guid">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>1. gesetzliche Rücklage</act:name>
-  <act:id type="new">8b54644abbed051911f08f59abec37ef</act:id>
+  <act:name>1. Gesetzliche R&#252;cklage</act:name>
+  <act:id type="guid">b3dead9027abe209e92e83b2ff7bac25</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>2930</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
+      <slot:value type="string">true</slot:value>
     </slot>
     <slot>
       <slot:key>notes</slot:key>
@@ -2179,17 +7605,18 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">c832f55badf1e7829b395d340cf4b936</act:parent>
+  <act:parent type="guid">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>2. Rücklage für eigene Anteile</act:name>
-  <act:id type="new">bbf0ca1b03f0c9c99f71957bd5efbe19</act:id>
+  <act:name>Gesetzliche R&#252;cklage 40% Vorbelastung</act:name>
+  <act:id type="guid">c235536f5fdf08dc1c0913f071089b52</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>2931</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -2199,26 +7626,93 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">b3dead9027abe209e92e83b2ff7bac25</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gesetzliche R&#252;cklage 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
+  <act:id type="guid">e8cfcf0042a2a8a69ea7a79dd324bc89</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>2932</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b3dead9027abe209e92e83b2ff7bac25</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gesetzliche R&#252;cklage 0% Vorbelastung (EK02)</act:name>
+  <act:id type="guid">3116ad9120a46702fb71e660478c7827</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>2933</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b3dead9027abe209e92e83b2ff7bac25</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2. R&#252;cklage f&#252;r eigene Anteile</act:name>
+  <act:id type="guid">493ca5a96de3a81c85b28962ed4b44a4</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>2940</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">c832f55badf1e7829b395d340cf4b936</act:parent>
+  <act:parent type="guid">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>3. satzungsmäßige Rücklagen</act:name>
-  <act:id type="new">4e5ab836f1f6d7195eea6e788865723f</act:id>
+  <act:name>3. Satzungsm&#228;&#223;ige R&#252;cklagen</act:name>
+  <act:id type="guid">b551f375739b526a28ceeb0aa69d13ee</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>2950</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
+      <slot:value type="string">true</slot:value>
     </slot>
     <slot>
       <slot:key>notes</slot:key>
@@ -2229,17 +7723,18 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">c832f55badf1e7829b395d340cf4b936</act:parent>
+  <act:parent type="guid">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>4. andere Gewinnrücklagen</act:name>
-  <act:id type="new">55310a9e9bcb4cc21c07ebb7feccee0d</act:id>
+  <act:name>Satzungsm&#228;&#223;ige R&#252;cklagen 40% Vorbelastung</act:name>
+  <act:id type="guid">51e1bcbeab88a2af7351444ea29c255d</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>2951</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -2249,22 +7744,89 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">b551f375739b526a28ceeb0aa69d13ee</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Satzungsm&#228;&#223;ige R&#252;cklagen 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
+  <act:id type="guid">05f80bfe63cefb5233c0d96b4e90a465</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>2952</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b551f375739b526a28ceeb0aa69d13ee</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Satzungsm&#228;&#223;ige R&#252;cklagen 0% Vorbelastung (EK02)</act:name>
+  <act:id type="guid">cda732f5d0eb28fd8f5066caa957049e</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>2953</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b551f375739b526a28ceeb0aa69d13ee</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4. Andere Gewinnr&#252;cklagen</act:name>
+  <act:id type="guid">22676e23b2512574214dec23e28d61f1</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>2960</act:code>
+  <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"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">c832f55badf1e7829b395d340cf4b936</act:parent>
+  <act:parent type="guid">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>IV. Gewinnvortrag/Verlustvortrag</act:name>
-  <act:id type="new">1d16ba3b2c0c2f320d3219b98cb7ba4f</act:id>
+  <act:name>Eigenkapitalanteil von Wertaufholungen</act:name>
+  <act:id type="guid">493937aba319f366e133cc1208afad93</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>2962</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -2274,22 +7836,110 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">22676e23b2512574214dec23e28d61f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Andere Gewinnr&#252;cklagen 40% Vorbelastung</act:name>
+  <act:id type="guid">38c717955931e734823be498448d43d8</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>2965</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">22676e23b2512574214dec23e28d61f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Andere Gewinnr&#252;cklagen 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
+  <act:id type="guid">d83a2f62f2c7c67fc03865895f4bffb7</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>2966</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">22676e23b2512574214dec23e28d61f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Andere Gewinnr&#252;cklagen 0% Vorbelastung (EK02)</act:name>
+  <act:id type="guid">6c86ea4cea08a71df989909ddf351104</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>2967</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">22676e23b2512574214dec23e28d61f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>II. Gewinnvortrag/Verlustvortrag vor Verwendung</act:name>
+  <act:id type="guid">8de79e4312296a8f5aa1d8e81d90fff8</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>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">75b98ca0602954dc7fb8ac783595f25d</act:parent>
+  <act:parent type="guid">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>V. Jahresüberschuss/Jahresfehlbetrag</act:name>
-  <act:id type="new">71afe29fa3a42ccd90318a7ca27b9893</act:id>
+  <act:name>Gewinnvortrag vor Verwendung</act:name>
+  <act:id type="guid">e02c7330d61bf9a405ab7cd6d8e390f6</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>2970</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -2297,18 +7947,611 @@
     </slot>
     <slot>
       <slot:key>notes</slot:key>
+      <slot:value type="string">AutoGewinn</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gewinnvortrag 40% Vorbelastung</act:name>
+  <act:id type="guid">77e77b74a15b93ac9e59657d7f804448</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>2972</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gewinnvortrag 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
+  <act:id type="guid">469a1dc35f49799d4e0e2f379f8a8383</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>2974</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gewinnvortrag 0% Vorbelastung (EK02)</act:name>
+  <act:id type="guid">6b12e7fbc770ad4a8f71ecf622dfb472</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>2976</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verlustvortrag vor Verwendung</act:name>
+  <act:id type="guid">d66af2652a15e2ee958f2b511be78417</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>2978</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string">AutoVerlust</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Vortrag auf neue Rechnung (Bilanz)</act:name>
+  <act:id type="guid">4c023e96742c349ff60412d1c10d275d</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>2979</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>III. Sonderposten mit R&#252;cklageanteil</act:name>
+  <act:id type="guid">ef029fd872a653c6ae662719cb3d2e2d</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>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderposten mit R&#252;cklageanteil, steuerfreie R&#252;cklagen</act:name>
+  <act:id type="guid">6033548eda9d17974781c8d9b2770f0c</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>2980</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">ef029fd872a653c6ae662719cb3d2e2d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderposten mit R&#252;cklagenanteil nach &#167; 6b EStG</act:name>
+  <act:id type="guid">e7e84679e809c1d26761b5d7b1a691db</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>2981</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderposten mit R&#252;cklagenanteil nach Abschnitt 35 EStR</act:name>
+  <act:id type="guid">e766d1cb2c2e92805ecb25238c421e76</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>2982</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderposten mit R&#252;cklagenanteil nach &#167; 6d EStG</act:name>
+  <act:id type="guid">a292c1725a4abda97635cc6ce2956e4f</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>2983</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderposten mit R&#252;cklagenanteil nach &#167; 1 EntwLStG</act:name>
+  <act:id type="guid">1fa3f1ab77fdd0c514be4f187cd77855</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>2984</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderposten aus der W&#228;hrungsumstellung auf den Euro</act:name>
+  <act:id type="guid">92cab867fd03c42fda7484fc72031a24</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>2985</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderposten mit R&#252;cklageanteil nach &#167; 7d EStG</act:name>
+  <act:id type="guid">66e8a8172c5438bed865da6f420d3f35</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>2986</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderposten mit R&#252;cklageanteil nach &#167; 79 EStDV</act:name>
+  <act:id type="guid">5d2b6f8763a17cf26d9806d392740fe1</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>2987</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderposten mit R&#252;cklageanteil nach &#167; 80 EStDV</act:name>
+  <act:id type="guid">ecd339d39cfd7a333b92425bc1161f6f</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>2988</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderposten mit R&#252;cklageanteil nach &#167; 81 EStDV</act:name>
+  <act:id type="guid">da36edba147b36f1008190e47a7585f0</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>2989</act:code>
+  <act:description>&#167;52 Abs.16 EStG</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderposten mit R&#252;cklageanteil, Sonderabschreibungen</act:name>
+  <act:id type="guid">701bcc3dda13dabc1f34dc7395c9d167</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>2990</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderposten mit R&#252;cklageanteil nach &#167; 82a EStDV</act:name>
+  <act:id type="guid">afcdc2d61ac5eef73cdb49b9ccd90ca7</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>2991</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderposten mit R&#252;cklageanteil nach &#167; 82d EStDV</act:name>
+  <act:id type="guid">34e1223c887777d92b3f9511705c3d0e</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>2992</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderposten mit R&#252;cklageanteil nach &#167; 82e EStDV</act:name>
+  <act:id type="guid">5d850f9bd4faf5dbe0f24c9f345c8844</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>2993</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderposten mit R&#252;cklageanteil nach &#167; 14 BerlinFG</act:name>
+  <act:id type="guid">57a18e7b712d35bfd9d0f329859eaaa2</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>2994</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderposten mit R&#252;cklageanteil f&#252;r F&#246;rderung nach &#167; 3 ZonenRFG/&#167; 4-6 F&#246;rdergebietsG</act:name>
+  <act:id type="guid">3e1e0e9e7c3be5aa3e739b47a0be9d4b</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>2995</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderposten mit R&#252;cklageanteil nach &#167; 4d EStG</act:name>
+  <act:id type="guid">60a04819244c9d1b3ae6701afc44c8c4</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>2996</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderposten mit R&#252;cklageanteil nach &#167; 7g Abs. 1 EStG</act:name>
+  <act:id type="guid">763e8cefaa12fa61c16439ee2c4c3e19</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>2997</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderposten mit R&#252;cklageanteil nach &#167; 7g Abs. 3, 7 EStG</act:name>
+  <act:id type="guid">1bf1de3344d26076aa3e91238ce18d9b</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>2998</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderposten f&#252;r Zusch&#252;sse und Zulagen</act:name>
+  <act:id type="guid">85b6d9d1a825f6c959379bbf6ffe3406</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>2999</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>IV. Jahres&#252;berschu&#223;/Jahresfehlbetrag</act:name>
+  <act:id type="guid">212d4f6f8cb6949a1ee00037e9e377f5</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">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">75b98ca0602954dc7fb8ac783595f25d</act:parent>
+  <act:parent type="guid">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>B. Rückstellungen</act:name>
-  <act:id type="new">8970f62618b4e80075c82aaffbf513d2</act:id>
+  <act:name>B. R&#252;ckstellungen</act:name>
+  <act:id type="guid">2b4ee42a89a642847e32a71e03b95976</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2318,7 +8561,7 @@
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
+      <slot:value type="string">true</slot:value>
     </slot>
     <slot>
       <slot:key>notes</slot:key>
@@ -2329,21 +8572,22 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">1eba210813818eb0c231f467c8c8a0a7</act:parent>
+  <act:parent type="guid">67e3afb8f6e39be571749da7aa113b2e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>1. Rückstellungen für Pensionen und ähnliche Verpflichtungen</act:name>
-  <act:id type="new">77d044e599f41f9110bd91aa765cafa8</act:id>
+  <act:name>1. R&#252;ckstellungen f&#252;r Pensionen und &#228;hnliche Verpflichtungen</act:name>
+  <act:id type="guid">f689ef292ca4019d4d8f52f19d5b5ede</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>3000</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
+      <slot:value type="string">true</slot:value>
     </slot>
     <slot>
       <slot:key>notes</slot:key>
@@ -2354,17 +8598,18 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">8970f62618b4e80075c82aaffbf513d2</act:parent>
+  <act:parent type="guid">2b4ee42a89a642847e32a71e03b95976</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>2. Steuerrückstellungen</act:name>
-  <act:id type="new">0b1ddfca43d9220faacf8a46fd851692</act:id>
+  <act:name>Pensionsr&#252;ckstellungen</act:name>
+  <act:id type="guid">031237e14b14125df1804f58b9aad377</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>3010</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -2374,16 +8619,60 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">f689ef292ca4019d4d8f52f19d5b5ede</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>R&#252;ckstellungen f&#252;r pensions&#228;hnliche Verpflichtungen</act:name>
+  <act:id type="guid">d2daeda63c5c9bcd755037e4cc2d9254</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>3015</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f689ef292ca4019d4d8f52f19d5b5ede</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2. Steuerr&#252;ckstellungen</act:name>
+  <act:id type="guid">1ce38539e501a14b6c9f1b6d7724c27b</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>3020</act:code>
+  <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"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">8970f62618b4e80075c82aaffbf513d2</act:parent>
+  <act:parent type="guid">2b4ee42a89a642847e32a71e03b95976</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Gewerbesteuerrückstellung</act:name>
-  <act:id type="new">96073741a442782851e35bf300f3e7a7</act:id>
+  <act:name>Gewerbesteuerr&#252;ckstellung</act:name>
+  <act:id type="guid">10b22c2b37688860d8ae1daf0a7e925b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2401,11 +8690,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0b1ddfca43d9220faacf8a46fd851692</act:parent>
+  <act:parent type="guid">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Körperschaftsteuerrückstellung</act:name>
-  <act:id type="new">b07cf64820066ba570384336f53fb244</act:id>
+  <act:name>K&#246;rperschaftsteuerr&#252;ckstellung</act:name>
+  <act:id type="guid">97c18c4e9188deda226df5e830eea12c</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2423,17 +8712,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0b1ddfca43d9220faacf8a46fd851692</act:parent>
+  <act:parent type="guid">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>3. sonstige Rückstellungen</act:name>
-  <act:id type="new">a35582f0bc0937ad3f8dc6264290fa7a</act:id>
+  <act:name>Verm&#246;gensteuerr&#252;ckstellung</act:name>
+  <act:id type="guid">cfba5591ecd7b935c9c2b6fd80c35e6b</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>3050</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -2443,22 +8733,67 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>R&#252;ckstellungen f&#252;r latente Steuern</act:name>
+  <act:id type="guid">a0a2f82198d715f6fd6fb315163db533</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>3060</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3. Sonstige R&#252;ckstellungen</act:name>
+  <act:id type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</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>3070</act:code>
+  <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"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">8970f62618b4e80075c82aaffbf513d2</act:parent>
+  <act:parent type="guid">2b4ee42a89a642847e32a71e03b95976</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Sonstige Rückstellungen</act:name>
-  <act:id type="new">faad2bc94027c79429c32e08b37b4f79</act:id>
+  <act:name>R&#252;ckstellungen f&#252;r unterlassene Aufwendungen f&#252;r Instandhaltung, Nachholung in den ersten drei Monaten</act:name>
+  <act:id type="guid">78ae362e0dbfac1d20076e86c030df07</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>3075</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -2469,17 +8804,61 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a35582f0bc0937ad3f8dc6264290fa7a</act:parent>
+  <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Rückstellungen für Gewährleistung</act:name>
-  <act:id type="new">6b71d711065100945ba2fdd0644394fb</act:id>
+  <act:name>R&#252;ckstellungen f&#252;r unterlassene Aufwendungen f&#252;r Instandhaltung, Nachholung innerhalb des 4. bis 12. Monats</act:name>
+  <act:id type="guid">819c9e042d77d2d8cf1f8ea267c611da</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>3080</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>R&#252;ckstellungen f&#252;r Abraum- und Abfallbeseitigung</act:name>
+  <act:id type="guid">8b541a54565977c027aaa1980041de96</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>3085</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>R&#252;ckstellungen f&#252;r Gew&#228;hrleistung</act:name>
+  <act:id type="guid">5924bab6272a6f176af3b187d7c3d126</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>3090</act:code>
   <act:description>Gegenkonto 6790</act:description>
   <act:slots>
@@ -2492,17 +8871,39 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a35582f0bc0937ad3f8dc6264290fa7a</act:parent>
+  <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Rückstellungen für Abschluss- und Prüfungskosten</act:name>
-  <act:id type="new">f9ede3f0ee14020e32bc72a7e3232ea3</act:id>
+  <act:name>R&#252;ckstellungen f&#252;r drohende Verluste aus schwebenden Gesch&#228;ften</act:name>
+  <act:id type="guid">86b6f4a37fd0dcea21e4aebcb7f04c5c</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>3092</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>R&#252;ckstellungen f&#252;r Abschlu&#223;- und Pr&#252;fungskosten</act:name>
+  <act:id type="guid">9dd399dbda29584d1bf898838ecf2eac</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>3095</act:code>
   <act:slots>
     <slot>
@@ -2514,17 +8915,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a35582f0bc0937ad3f8dc6264290fa7a</act:parent>
+  <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>C. Verbindlichkeiten</act:name>
-  <act:id type="new">31c9b79800b4042140fa152850a19b58</act:id>
+  <act:name>Aufwandsr&#252;ckstellungen gem&#228;&#223; &#167; 249 Abs. 2 HGB</act:name>
+  <act:id type="guid">a6dd348289269e4b609ed06123b2a4cd</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>3098</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -2534,17 +8936,82 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>R&#252;ckstellungen f&#252;r Umweltschutz</act:name>
+  <act:id type="guid">c4a8cda4c1619fcb57c718d64f8faa7a</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>3099</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>C. Verbindlichkeiten</act:name>
+  <act:id type="guid">cbdc8c08e95339f0eb311c9f280ff6ad</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>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">67e3afb8f6e39be571749da7aa113b2e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten</act:name>
+  <act:id type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:id>
+  <act:type>PAYABLE</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>3000</act:code>
+  <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"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">1eba210813818eb0c231f467c8c8a0a7</act:parent>
+  <act:parent type="guid">cbdc8c08e95339f0eb311c9f280ff6ad</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>1. Anleihen, davon konvertibel</act:name>
-  <act:id type="new">dcd0ac20ce2d6f1bc7226992adf7b165</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:name>1. Anleihen</act:name>
+  <act:id type="guid">de51c7e09ef85fd4768482c9873d71b7</act:id>
+  <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>EUR</cmdty:id>
@@ -2559,22 +9026,133 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>a) Anleihen, nicht konvertibel</act:name>
+  <act:id type="guid">5915a4522e747674c7831a0d5edc376d</act:id>
+  <act:type>PAYABLE</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>3100</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">de51c7e09ef85fd4768482c9873d71b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anleihen, nicht konvertibel (b. 1 Jahr)</act:name>
+  <act:id type="guid">a9dc8adc5d95d9d7d7c3dff016e6adec</act:id>
+  <act:type>PAYABLE</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>3101</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">5915a4522e747674c7831a0d5edc376d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anleihen, nicht konvertibel (1-5 Jahre)</act:name>
+  <act:id type="guid">c0fa201dc751c2dd353dcaeb5619af65</act:id>
+  <act:type>PAYABLE</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>3105</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">5915a4522e747674c7831a0d5edc376d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anleihen, nicht konvertibel (g.5 Jahre)</act:name>
+  <act:id type="guid">77801e429d3cf2f736943f84bbfd2b74</act:id>
+  <act:type>PAYABLE</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>3110</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">5915a4522e747674c7831a0d5edc376d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>b) Anleihen konvertibel</act:name>
+  <act:id type="guid">aeacb8efbecfd61776b68ceaabbd1a8e</act:id>
+  <act:type>PAYABLE</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>3120</act:code>
+  <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"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
+  <act:parent type="guid">de51c7e09ef85fd4768482c9873d71b7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>2. Verbindlichkeiten gegenüber Kreditinstituten</act:name>
-  <act:id type="new">7ea91a28d50d1573ee3082065ddfcc69</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:name>Anleihen konvertibel(bis 1 Jahr)</act:name>
+  <act:id type="guid">c143c56e844900decfb250502e61bd79</act:id>
+  <act:type>PAYABLE</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>3121</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -2584,17 +9162,82 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anleihen konvertibel(1-5 Jahre)</act:name>
+  <act:id type="guid">aca606dbc4c5ade581f71a4cd16b3ece</act:id>
+  <act:type>PAYABLE</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>3125</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anleihen konvertibel(gr&#246;&#223;er 5 Jahre)</act:name>
+  <act:id type="guid">3067cb5b2dbe8e93df51cb22d68f9c36</act:id>
+  <act:type>PAYABLE</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>3130</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2. Verbindlichkeiten gegen&#252;ber Kreditinstituten</act:name>
+  <act:id type="guid">815036103fbfcdc67d0fcee3c4bd7279</act:id>
+  <act:type>PAYABLE</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>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
+  <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Verbindlichkeiten gegenüber Kreditinstituten</act:name>
-  <act:id type="new">e3ce6e0ce81fadc3bcc1f6bf791e0f5e</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:name>Verbindlichkeiten gegen&#252;ber Kreditinstituten</act:name>
+  <act:id type="guid">3c1393a502f036b6961963e7c48a5bfe</act:id>
+  <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>EUR</cmdty:id>
@@ -2604,6 +9247,28 @@
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">815036103fbfcdc67d0fcee3c4bd7279</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten Kreditinstitut (b.1J)</act:name>
+  <act:id type="guid">2c8cef398d52b653e5b10efe684c6eb3</act:id>
+  <act:type>PAYABLE</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>3151</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
@@ -2611,17 +9276,150 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7ea91a28d50d1573ee3082065ddfcc69</act:parent>
+  <act:parent type="guid">3c1393a502f036b6961963e7c48a5bfe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>3. erhaltene Anzahlungen auf Bestellungen</act:name>
-  <act:id type="new">05de6f2e5eab13a8174ef30a96b04906</act:id>
+  <act:name>Verbindlichkeiten Kreditinstitut (1-5J)</act:name>
+  <act:id type="guid">8b18c26c125bc1e1a959594af5dd9abc</act:id>
+  <act:type>PAYABLE</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>3160</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3c1393a502f036b6961963e7c48a5bfe</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten Kreditinstitut (g.5J)</act:name>
+  <act:id type="guid">b11d185dc016dc4eae87d81d748a79ec</act:id>
+  <act:type>PAYABLE</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>3170</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3c1393a502f036b6961963e7c48a5bfe</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>TZ-Verbindlichkeit. gg. Kreditinstituten</act:name>
+  <act:id type="guid">347c9d781d57484ed9db61bd43358a91</act:id>
+  <act:type>PAYABLE</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>3180</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">815036103fbfcdc67d0fcee3c4bd7279</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>TZ-Verbindlichkeit. Kreditinstitut(b.1J)</act:name>
+  <act:id type="guid">fee36472b54a600058b36d82223e7bfa</act:id>
+  <act:type>PAYABLE</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>3181</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">347c9d781d57484ed9db61bd43358a91</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>TZ-Verbindlichkeit. Kreditinstitut(1-5J)</act:name>
+  <act:id type="guid">e01fea25919cbdfc85d0feff5d55f1bc</act:id>
+  <act:type>PAYABLE</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>3190</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">347c9d781d57484ed9db61bd43358a91</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>TZ-Verbindlichkeit. Kreditinstitut(g.5J)</act:name>
+  <act:id type="guid">94712c7762f2caf4fd8c51f7d255cb8f</act:id>
+  <act:type>PAYABLE</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>3200</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">347c9d781d57484ed9db61bd43358a91</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gegenkonto bei Aufteilung Kto 3210-48</act:name>
+  <act:id type="guid">603dfb96e8eace88767be797c59662d3</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>3249</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -2631,22 +9429,109 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">815036103fbfcdc67d0fcee3c4bd7279</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3. erhaltene Anzahlungen auf Bestellungen</act:name>
+  <act:id type="guid">83d0177a3bf8ecab71f864adb04c678e</act:id>
+  <act:type>PAYABLE</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>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
+  <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erhaltene Anzahlungen</act:name>
-  <act:id type="new">0984c64148a8a6cf1d3c077656a22bf9</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:id type="guid">8849ae77228dd660bcdfd0becbfd9e7f</act:id>
+  <act:type>PAYABLE</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>3250</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">83d0177a3bf8ecab71f864adb04c678e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Anzahlungen 7% USt</act:name>
+  <act:id type="guid">856a96c65a9b07bedf3ab8639f64887d</act:id>
+  <act:type>PAYABLE</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>3260</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Anzahlungen 16% USt</act:name>
+  <act:id type="guid">63ce0da19dbe9d32234963c756cff0f1</act:id>
+  <act:type>PAYABLE</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>3270</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Anzahlungen (bis 1 Jahr)</act:name>
+  <act:id type="guid">ab3a06aa8006429907e1ca0d5ef59025</act:id>
+  <act:type>PAYABLE</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>3280</act:code>
   <act:slots>
     <slot>
@@ -2658,17 +9543,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">05de6f2e5eab13a8174ef30a96b04906</act:parent>
+  <act:parent type="guid">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>4. Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
-  <act:id type="new">8774c68c9a16480e07c30d9458438de5</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:name>Erhaltene Anzahlungen (1-5 Jahre)</act:name>
+  <act:id type="guid">19127ffca08544384a00bc092298fe0c</act:id>
+  <act:type>PAYABLE</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>3284</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -2678,17 +9564,60 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Anzahlungen (g. 5 Jahre)</act:name>
+  <act:id type="guid">9fd0b8be384320ae79465cff54d26431</act:id>
+  <act:type>PAYABLE</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>3285</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4. Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
+  <act:id type="guid">e98ae511eab7e00712870af910a33ce0</act:id>
+  <act:type>PAYABLE</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>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
+  <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindlichkeiten aus Lieferungen und Leistungen (Kreditoren)</act:name>
-  <act:id type="new">d2e7e33fd14a3f718388c17b5c1e3fda</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:id type="guid">a7e6f09fcbf7fab4f58b31620ea09a18</act:id>
+  <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>EUR</cmdty:id>
@@ -2699,6 +9628,29 @@
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e98ae511eab7e00712870af910a33ce0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz</act:name>
+  <act:id type="guid">955319571a8b688168c2e48ba4288a8e</act:id>
+  <act:type>PAYABLE</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>3305</act:code>
+  <act:description>E&#220;R</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
@@ -2706,21 +9658,112 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8774c68c9a16480e07c30d9458438de5</act:parent>
+  <act:parent type="guid">a7e6f09fcbf7fab4f58b31620ea09a18</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
-  <act:id type="new">cdd3759910bc8b71725e61db133d87c2</act:id>
+  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen zum erm&#228;&#223;igten Umsatzsteuersatz</act:name>
+  <act:id type="guid">64e3ff255ad7b9c198eb2afb9e094ce2</act:id>
+  <act:type>PAYABLE</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>3306</act:code>
+  <act:description>E&#220;R</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a7e6f09fcbf7fab4f58b31620ea09a18</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer</act:name>
+  <act:id type="guid">c8b1bf4527cfc93748291d64340ea20d</act:id>
+  <act:type>PAYABLE</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>3307</act:code>
+  <act:description>E&#220;R</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a7e6f09fcbf7fab4f58b31620ea09a18</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gegenkonto 3305 - 3307 bei Aufteilung der Verbindlichkeiten nach Steuers&#228;tzen</act:name>
+  <act:id type="guid">e04bf8d4a4a41a7557e9b067d05965a3</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>3309</act:code>
+  <act:description>E&#220;R</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a7e6f09fcbf7fab4f58b31620ea09a18</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent</act:name>
+  <act:id type="guid">a3d3131caad56df23167362ec6ab406a</act:id>
+  <act:type>PAYABLE</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>3310</act:code>
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e98ae511eab7e00712870af910a33ce0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit &lt;= 1 Jahr</act:name>
+  <act:id type="guid">006023ac0884d4b358f98427d42fe760</act:id>
+  <act:type>PAYABLE</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>3335</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
@@ -2728,17 +9771,172 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8774c68c9a16480e07c30d9458438de5</act:parent>
+  <act:parent type="guid">a3d3131caad56df23167362ec6ab406a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>5. Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel</act:name>
-  <act:id type="new">02016671ce9e20146a68b88029a2deb7</act:id>
+  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit 1-5 Jahre</act:name>
+  <act:id type="guid">c77318b1a50a58c36acb31a8b9d9b445</act:id>
+  <act:type>PAYABLE</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>3337</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a3d3131caad56df23167362ec6ab406a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit &gt; 5 Jahre</act:name>
+  <act:id type="guid">a2148912c36e8ec735063964270303b3</act:id>
+  <act:type>PAYABLE</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>3338</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a3d3131caad56df23167362ec6ab406a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen f&#252;r Investitionen f&#252;r &#167; 4/3 EStG</act:name>
+  <act:id type="guid">a1fd22bd69200bb7bdd1ea485a0758e5</act:id>
+  <act:type>PAYABLE</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>3334</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e98ae511eab7e00712870af910a33ce0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen gegen&#252;ber Gesellschaftern</act:name>
+  <act:id type="guid">3d9c9c78c393e8a808e2e585fac0d4d5</act:id>
+  <act:type>PAYABLE</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>3340</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e98ae511eab7e00712870af910a33ce0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindl. aus L+L gg. Gesellsch. b. 1J</act:name>
+  <act:id type="guid">b8f73af3842004aa0faff2322a1993df</act:id>
+  <act:type>PAYABLE</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>3341</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3d9c9c78c393e8a808e2e585fac0d4d5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindl. aus L+L gg. Gesellsch. 1-5 J</act:name>
+  <act:id type="guid">7fe6fc15e30d8dc01cf399cda75d4bc9</act:id>
+  <act:type>PAYABLE</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>3345</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3d9c9c78c393e8a808e2e585fac0d4d5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindl. aus L+L gg. Gesellsch. g. 5J</act:name>
+  <act:id type="guid">81e0900881dd7b3e68eb805c7df83b8a</act:id>
+  <act:type>PAYABLE</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>3348</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3d9c9c78c393e8a808e2e585fac0d4d5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gegenkonto 3470-3499 bei Aufteilung Kreditoren-Konto</act:name>
+  <act:id type="guid">bb6736ebde2593cc171ae60fc09b0201</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>3349</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -2748,67 +9946,528 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">3d9c9c78c393e8a808e2e585fac0d4d5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5. Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel</act:name>
+  <act:id type="guid">77a50a6f4eebd8d7fe6dfe49064be612</act:id>
+  <act:type>PAYABLE</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>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
+  <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>6. Verbindlichkeiten gegenüber verbundenen Untenehmen</act:name>
-  <act:id type="new">451700f31e05c9561a13a913c5560564</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:name>Wechselverbindlichkeiten</act:name>
+  <act:id type="guid">519d50149266a6b5e6ffbb05d85f7dc3</act:id>
+  <act:type>PAYABLE</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>3350</act:code>
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">77a50a6f4eebd8d7fe6dfe49064be612</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wechselverbindlichkeiten (bis 1 Jahr)</act:name>
+  <act:id type="guid">a7d1e5cbd85fd3bc9e9a98c60dfd1254</act:id>
+  <act:type>PAYABLE</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>3351</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">519d50149266a6b5e6ffbb05d85f7dc3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wechselverbindlichkeiten (1-5 Jahre)</act:name>
+  <act:id type="guid">c17a62ed7ccd7708afc6ee29f7783e79</act:id>
+  <act:type>PAYABLE</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>3380</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">519d50149266a6b5e6ffbb05d85f7dc3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wechselverbindlichkeiten (g. 5 Jahre)</act:name>
+  <act:id type="guid">8dfa05094cc1864f6e70c5b10c1bde43</act:id>
+  <act:type>PAYABLE</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>3390</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">519d50149266a6b5e6ffbb05d85f7dc3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6. Verbindlichkeiten gegen&#252;ber verbundenen Untenehmen</act:name>
+  <act:id type="guid">c0e507fe6c93db3fb2e93205c33d49db</act:id>
+  <act:type>PAYABLE</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>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
+  <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>7. Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
-  <act:id type="new">261c63f9ae9b07b50cd3651b8637c2f2</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:name>Verbindlichk.gegen&#252;ber verbundenen Unternehmen</act:name>
+  <act:id type="guid">b326baaf2f2f4605872301349800b078</act:id>
+  <act:type>PAYABLE</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>3400</act:code>
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c0e507fe6c93db3fb2e93205c33d49db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeit. gg. verbundene UN (b.1 J)</act:name>
+  <act:id type="guid">a6b2750c0433b56eff8e7c64977e72ac</act:id>
+  <act:type>PAYABLE</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>3401</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">b326baaf2f2f4605872301349800b078</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeit. gg. verbundene UN (1-5 J)</act:name>
+  <act:id type="guid">185ab34bfe93153e311deb52053c4899</act:id>
+  <act:type>PAYABLE</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>3405</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b326baaf2f2f4605872301349800b078</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeit. gg. verbundene UN (g.5 J)</act:name>
+  <act:id type="guid">02cc27e90047b66749dba9013c3b4252</act:id>
+  <act:type>PAYABLE</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>3410</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b326baaf2f2f4605872301349800b078</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen gegen&#252;ber Gesellschaftern</act:name>
+  <act:id type="guid">f75dc0f9db3f601a8531922e22db5aa1</act:id>
+  <act:type>PAYABLE</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>3420</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c0e507fe6c93db3fb2e93205c33d49db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindl.aus L+L gg. verbundenen UN b. 1J</act:name>
+  <act:id type="guid">46f44f739b59276631672e8dbf390e48</act:id>
+  <act:type>PAYABLE</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>3421</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f75dc0f9db3f601a8531922e22db5aa1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindl.aus L+L gg. verbundenen UN 1-5 J</act:name>
+  <act:id type="guid">2f3c26ae40fc6259404004fa4a62496c</act:id>
+  <act:type>PAYABLE</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>3425</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f75dc0f9db3f601a8531922e22db5aa1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindl.aus L+L gg. verbundenen UN g. 5 J</act:name>
+  <act:id type="guid">2dd4280721135b73a77b2988a5eab5db</act:id>
+  <act:type>PAYABLE</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>3430</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f75dc0f9db3f601a8531922e22db5aa1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7. Verbindlichkeiten gegen&#252;ber Unternehmen, mit denen ein Beteiligungsverh&#228;ltnis besteht</act:name>
+  <act:id type="guid">72f6fb081f9e61aa689f51a110c3458f</act:id>
+  <act:type>PAYABLE</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">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
+  <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Verbindl. gg.UN mit Beteiligungsverh.</act:name>
+  <act:id type="guid">2d40feca23be62c13faf71b69ce216a7</act:id>
+  <act:type>PAYABLE</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>3450</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">72f6fb081f9e61aa689f51a110c3458f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindl. gg. UN mit Beteiligg.verh. b. 1 J</act:name>
+  <act:id type="guid">049ff8f520a2e830caed2344ecd12ef3</act:id>
+  <act:type>PAYABLE</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>3451</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2d40feca23be62c13faf71b69ce216a7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindl. gg. UN mit Beteiligg.verh. 1-5 J</act:name>
+  <act:id type="guid">dbe32dba00dc90ecd4eab677d4242a0a</act:id>
+  <act:type>PAYABLE</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>3455</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2d40feca23be62c13faf71b69ce216a7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindl. gg. UN mit Beteiligg.verh. g. 5 J</act:name>
+  <act:id type="guid">8ea637b2f274efb9d04dd9db6059f454</act:id>
+  <act:type>PAYABLE</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>3460</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2d40feca23be62c13faf71b69ce216a7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen gegen&#252;ber Unternehmen, mit denen ein Beteiligungsverh&#228;ltnis besteht</act:name>
+  <act:id type="guid">5037c8cfdf9170c37c565d76c020c8d1</act:id>
+  <act:type>PAYABLE</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>3470</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">72f6fb081f9e61aa689f51a110c3458f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindl.aus L+L gg. UN m. Bet.verh. b. 1 J</act:name>
+  <act:id type="guid">0ca159a7fb1e1278a91150198383ca56</act:id>
+  <act:type>PAYABLE</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>3471</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">5037c8cfdf9170c37c565d76c020c8d1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindl.aus L+L gg. UN m. Bet.verh. 1-5 J</act:name>
+  <act:id type="guid">da912db17f7994462db196a6934c642f</act:id>
+  <act:type>PAYABLE</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>3475</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">5037c8cfdf9170c37c565d76c020c8d1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindl.aus L+L gg. UN m. Bet.verh. g. 5 J</act:name>
+  <act:id type="guid">aae0ce1193cfa487e4f716b9dba8e104</act:id>
+  <act:type>PAYABLE</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>3480</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">5037c8cfdf9170c37c565d76c020c8d1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>8. sonstige Verbindlichkeiten</act:name>
-  <act:id type="new">612a62a486e19fe87d7fdfb0409ede10</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:id type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:id>
+  <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>EUR</cmdty:id>
@@ -2828,43 +10487,84 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
+  <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>a) davon aus Steuern</act:name>
-  <act:id type="new">a08184aa7a8fcdcabd9e11e099a44fac</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:name>Sonstige Verbindlichkeiten</act:name>
+  <act:id type="guid">ecd88b09ea57fbcb6c1371597d818f2c</act:id>
+  <act:type>PAYABLE</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>3500</act:code>
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Verbindlichkeiten (bis 1 J)</act:name>
+  <act:id type="guid">74e160fe423d026a1e40f49c1267b03a</act:id>
+  <act:type>PAYABLE</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>3501</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">ecd88b09ea57fbcb6c1371597d818f2c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Verbindlichkeiten (1-5 J)</act:name>
+  <act:id type="guid">78f3f5c58155aef4dee7b7b3c20e564b</act:id>
+  <act:type>PAYABLE</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>3504</act:code>
+  <act:slots>
     <slot>
-      <slot:key>hbci</slot:key>
-      <slot:value type="frame"/>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+  <act:parent type="guid">ecd88b09ea57fbcb6c1371597d818f2c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Verbindlichkeiten aus Betriebssteuern</act:name>
-  <act:id type="new">dedb67615b619ee617a5413f2ecec4b9</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:name>Sonstige Verbindlichkeiten (g. 5 J)</act:name>
+  <act:id type="guid">7486947e958ca0aaad2165caf3a63409</act:id>
+  <act:type>PAYABLE</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>3700</act:code>
+  <act:code>3507</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -2875,18 +10575,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a08184aa7a8fcdcabd9e11e099a44fac</act:parent>
+  <act:parent type="guid">ecd88b09ea57fbcb6c1371597d818f2c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Verbindlichkeiten aus Lohn- und Kirchensteuer</act:name>
-  <act:id type="new">bf73ea8fc711d1b0431a88cda62eb4b9</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:name>Sonstige Verbindlichkeiten z.B. nach &#167; 11 Abs. 2 Satz 2 EStG f&#252;r &#167; 4/3 EStG</act:name>
+  <act:id type="guid">d8096c61e103f7399bc4b89b9e296d74</act:id>
+  <act:type>PAYABLE</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>3730</act:code>
+  <act:code>3509</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -2897,44 +10597,84 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a08184aa7a8fcdcabd9e11e099a44fac</act:parent>
+  <act:parent type="guid">ecd88b09ea57fbcb6c1371597d818f2c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>b) davon im Rahmen der sozialen Sicherheit</act:name>
-  <act:id type="new">c347043a8d8a01224261e43a9f091425</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:name>Verbindlichkeiten gegen&#252;ber Gesellschaftern</act:name>
+  <act:id type="guid">3c6fad03081857dacd8a1b210903521b</act:id>
+  <act:type>PAYABLE</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>3510</act:code>
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeit.gg. Gesellschaftern b. 1 J</act:name>
+  <act:id type="guid">52fcf38ee09a51320fd7510739329381</act:id>
+  <act:type>PAYABLE</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>3511</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">3c6fad03081857dacd8a1b210903521b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeit.gg. Gesellschaftern 1-5 J</act:name>
+  <act:id type="guid">381d85d8f08da48b51da89a9f8fe374c</act:id>
+  <act:type>PAYABLE</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>3514</act:code>
+  <act:slots>
     <slot>
-      <slot:key>hbci</slot:key>
-      <slot:value type="frame"/>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+  <act:parent type="guid">3c6fad03081857dacd8a1b210903521b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Verbindlichkeiten im Rahmen der sozialen Sicherheit</act:name>
-  <act:id type="new">726ffc733270386c2f89ece8af1494d2</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:name>Verbindlichkeit.gg. Gesellschaftern g. 5 J</act:name>
+  <act:id type="guid">be0a3a594fb9945cc4ffdca22fcd2e58</act:id>
+  <act:type>PAYABLE</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>3740</act:code>
-  <act:description>Sozialversicherungsbeiträge</act:description>
+  <act:code>3517</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -2945,18 +10685,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c347043a8d8a01224261e43a9f091425</act:parent>
+  <act:parent type="guid">3c6fad03081857dacd8a1b210903521b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Sonstige Verbindlichkeiten</act:name>
-  <act:id type="new">5015d0d9e8fa785aacf0cc663f0c9977</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:name>Verbindlichkeiten gegen&#252;ber Gesellschaftern f&#252;r offene Aussch&#252;ttungen</act:name>
+  <act:id type="guid">156c86a0302635048cc5fe68ac686eac</act:id>
+  <act:type>PAYABLE</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>3500</act:code>
+  <act:code>3519</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -2967,12 +10707,276 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+  <act:parent type="guid">3c6fad03081857dacd8a1b210903521b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Darlehen typisch stiller Gesellschafter</act:name>
+  <act:id type="guid">421272e226ee21875f24c597c6857abf</act:id>
+  <act:type>PAYABLE</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>3520</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Darlehen typ. stiller Gesellsch. (b. 1 J)</act:name>
+  <act:id type="guid">3d2868a89184a1ce85be852f78e19882</act:id>
+  <act:type>PAYABLE</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>3521</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">421272e226ee21875f24c597c6857abf</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Darlehen typ. stiller Gesellsch. (1-5 J )</act:name>
+  <act:id type="guid">f4969a49be7f0208ea3861dbcb8cc4fa</act:id>
+  <act:type>PAYABLE</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>3524</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">421272e226ee21875f24c597c6857abf</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Darlehen typ. stiller Gesellsch. (g. 5 J)</act:name>
+  <act:id type="guid">44a957e1f40949df9f6c2c3fdf7be2c2</act:id>
+  <act:type>PAYABLE</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>3527</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">421272e226ee21875f24c597c6857abf</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Darlehen atypisch stiller Gesellschafter</act:name>
+  <act:id type="guid">3b9d74efc7a3e88f81321be0efbe5863</act:id>
+  <act:type>PAYABLE</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>3530</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Darlehen atyp. stiller Gesellsch. (b. 1 J)</act:name>
+  <act:id type="guid">e52a22c8007b7f4785de0060514a8720</act:id>
+  <act:type>PAYABLE</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>3531</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3b9d74efc7a3e88f81321be0efbe5863</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Darlehen atyp. stiller Gesellsch. (1-5 J)</act:name>
+  <act:id type="guid">6342940330bca762ebc6f8e83d6cb936</act:id>
+  <act:type>PAYABLE</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>3534</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3b9d74efc7a3e88f81321be0efbe5863</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Darlehen atyp. stiller Gesellsch. (g. 5 J)</act:name>
+  <act:id type="guid">ebf182d076a4b447f0c5f1bb2b566934</act:id>
+  <act:type>PAYABLE</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>3537</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3b9d74efc7a3e88f81321be0efbe5863</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Partiarische Darlehen</act:name>
+  <act:id type="guid">040967754f9301f1256ae5b221fc765c</act:id>
+  <act:type>PAYABLE</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>3540</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Partiarische Darlehen (bis 1 Jahr)</act:name>
+  <act:id type="guid">e8bc089dc96dfa3d43f7532cbb9cf209</act:id>
+  <act:type>PAYABLE</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>3541</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">040967754f9301f1256ae5b221fc765c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Partiarische Darlehen (1-5 Jahre)</act:name>
+  <act:id type="guid">05fb4d30864ba5f778c22165b5cc65e2</act:id>
+  <act:type>PAYABLE</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>3544</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">040967754f9301f1256ae5b221fc765c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Partiarische Darlehen (g. 5 Jahre)</act:name>
+  <act:id type="guid">d3c439cf5a19d1e6b4684a69531ba36d</act:id>
+  <act:type>PAYABLE</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>3547</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">040967754f9301f1256ae5b221fc765c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Erhalten Kautionen</act:name>
-  <act:id type="new">89e97fb2d06df457976d7dc4f4d48f33</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:id type="guid">57a400aeb55463d303ce9dd7b76a9433</act:id>
+  <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>EUR</cmdty:id>
@@ -2982,6 +10986,28 @@
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Kautionen (bis 1 Jahr)</act:name>
+  <act:id type="guid">57f576bc1446660251c2fddca14b7634</act:id>
+  <act:type>PAYABLE</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>3551</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
@@ -2989,12 +11015,56 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+  <act:parent type="guid">57a400aeb55463d303ce9dd7b76a9433</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Erhaltene Kautionen (1-5 Jahre)</act:name>
+  <act:id type="guid">5157c18456daaee9ea1896c9ce451791</act:id>
+  <act:type>PAYABLE</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>3554</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">57a400aeb55463d303ce9dd7b76a9433</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Kautionen (gr&#246;&#223;er 5 Jahre)</act:name>
+  <act:id type="guid">b1f141619fe38fcfb1807704fd70815e</act:id>
+  <act:type>PAYABLE</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>3557</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">57a400aeb55463d303ce9dd7b76a9433</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Darlehen</act:name>
-  <act:id type="new">48788af8550b7173194339b83d451293</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:id type="guid">934e168b36770e076b9d2eeaad400912</act:id>
+  <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>EUR</cmdty:id>
@@ -3004,6 +11074,28 @@
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Darlehen bis 1 Jahr</act:name>
+  <act:id type="guid">c8b15d58899a26fb0f5adcb9a638f463</act:id>
+  <act:type>PAYABLE</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>3561</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
@@ -3011,12 +11103,144 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+  <act:parent type="guid">934e168b36770e076b9d2eeaad400912</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Darlehen 1-5 Jahre</act:name>
+  <act:id type="guid">e6c9925fba68f48555d1096d6112f412</act:id>
+  <act:type>PAYABLE</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>3564</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">934e168b36770e076b9d2eeaad400912</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Darlehen g. 5 Jahre</act:name>
+  <act:id type="guid">ac4f4cbd1fd12506bc90a140716e584a</act:id>
+  <act:type>PAYABLE</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>3567</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">934e168b36770e076b9d2eeaad400912</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gegenkonto Aufteilung der Darlehen</act:name>
+  <act:id type="guid">d542fba3d1dd39fcdf4d5c721a6b43cd</act:id>
+  <act:type>PAYABLE</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>3599</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">934e168b36770e076b9d2eeaad400912</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>(frei, in Bilanz kein Restlaufzeitvermerk)</act:name>
+  <act:id type="guid">948b824b332b6b86f53a3b5dd6f56e3a</act:id>
+  <act:type>PAYABLE</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>3570</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gegenkonto 3500-3569 bei Aufteilung der Konten 3570-3598</act:name>
+  <act:id type="guid">bdeae88868dc39b0d847e5d065e92e60</act:id>
+  <act:type>PAYABLE</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>3599</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Agenturwarenabrechnung</act:name>
+  <act:id type="guid">0cc79fd0ba31bd2fa0c9581e54592824</act:id>
+  <act:type>PAYABLE</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>3600</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Kreditkartenabrechnung</act:name>
-  <act:id type="new">48d9a76ae3f6f6cfc7c91a2037f2ee21</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:id type="guid">c8c1adfa13189c2897549a2148559e76</act:id>
+  <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>EUR</cmdty:id>
@@ -3033,12 +11257,34 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Gewinnverf&#252;gungskonto stille Gesellschafter</act:name>
+  <act:id type="guid">8c94b8b8878b348bc67e526b6d87375d</act:id>
+  <act:type>PAYABLE</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>3620</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Sonstige Verrechnungskonten</act:name>
-  <act:id type="new">c8462b1c95b12f00259d49a9045158a4</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:id type="guid">ba655bf306e798662d1d3a9444a82dd0</act:id>
+  <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>EUR</cmdty:id>
@@ -3056,12 +11302,122 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Verrechnung geleistete Anzahlungen</act:name>
+  <act:id type="guid">8e9b4667238895174a65c97cccda007e</act:id>
+  <act:type>PAYABLE</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>3695</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">ba655bf306e798662d1d3a9444a82dd0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Betriebssteuern und -abgaben</act:name>
+  <act:id type="guid">6bd083365b1e5c1cd1bd43b8f955cdf0</act:id>
+  <act:type>PAYABLE</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>3700</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindl. Betriebsst. und -abgaben (b. 1 J)</act:name>
+  <act:id type="guid">f786a9f1a268ae3897c2956459a168eb</act:id>
+  <act:type>PAYABLE</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>3701</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6bd083365b1e5c1cd1bd43b8f955cdf0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindl. Betriebsst. und -abgaben (1-5 J)</act:name>
+  <act:id type="guid">fb29c1cd46816d95433224a0e32da1e4</act:id>
+  <act:type>PAYABLE</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>3710</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6bd083365b1e5c1cd1bd43b8f955cdf0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindl. Betriebsst. und -abgaben (g. 5 J)</act:name>
+  <act:id type="guid">bdb9d5c4b48848675cbfcafa7d02da2b</act:id>
+  <act:type>PAYABLE</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>3715</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6bd083365b1e5c1cd1bd43b8f955cdf0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Verbindlichkeiten aus Lohn und Gehalt</act:name>
-  <act:id type="new">1a115f09a81d183f5703eed3fd7bf777</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:id type="guid">dfe419d26acef7e1ab26d3a8a8b7233e</act:id>
+  <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>EUR</cmdty:id>
@@ -3071,6 +11427,28 @@
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten f&#252;r Einbehaltungen von Arbeitnehmern</act:name>
+  <act:id type="guid">4b9346293f696a395e3bece98dcabac9</act:id>
+  <act:type>PAYABLE</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>3725</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
@@ -3078,22 +11456,222 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+  <act:parent type="guid">dfe419d26acef7e1ab26d3a8a8b7233e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Verbindlichkeiten aus Vermögensbildung</act:name>
-  <act:id type="new">d65805558f8a38e6a5957db2d0bca91e</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:name>Verbindlichkeiten aus an das Finanzamt abzuf&#252;hrendem Bauabzugsbetrag</act:name>
+  <act:id type="guid">511112f3ac55f88ab568dfecd03d90fb</act:id>
+  <act:type>PAYABLE</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>3726</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">dfe419d26acef7e1ab26d3a8a8b7233e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Lohn- und Kirchensteuer</act:name>
+  <act:id type="guid">15b65af9d925bbb74245b9c78a5147be</act:id>
+  <act:type>PAYABLE</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>3730</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten im Rahmen der sozialen Sicherheit</act:name>
+  <act:id type="guid">c105052eb7f8cb231479a5e34e363e5a</act:id>
+  <act:type>PAYABLE</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>3740</act:code>
+  <act:description>Sozialversicherungsbeitr&#228;ge</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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichk. soziale Sicherheit (b. 1 J)</act:name>
+  <act:id type="guid">c587254565269152a2fd99d936f1b1c5</act:id>
+  <act:type>PAYABLE</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>3741</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c105052eb7f8cb231479a5e34e363e5a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichk. soziale Sicherheit (1-5 J)</act:name>
+  <act:id type="guid">e635b905bf0e5ef164ffce6b54277bfb</act:id>
+  <act:type>PAYABLE</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>3750</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c105052eb7f8cb231479a5e34e363e5a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichk. soziale Sicherheit (g. 5 J)</act:name>
+  <act:id type="guid">d09d10bcaa4d9c83d9a9d9104f9feecf</act:id>
+  <act:type>PAYABLE</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>3755</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c105052eb7f8cb231479a5e34e363e5a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Einbehaltungen</act:name>
+  <act:id type="guid">53d93c2641b874bfeba7f284479fc486</act:id>
+  <act:type>PAYABLE</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>3760</act:code>
+  <act:description>KapESt und SolZ auf KapESt</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten f&#252;r Verbrauchsteuern</act:name>
+  <act:id type="guid">3f77e9140f7ff39061e3b050e41eb2ec</act:id>
+  <act:type>PAYABLE</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>3761</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Verm&#246;gensbildung</act:name>
+  <act:id type="guid">34fc3612b13809ba551d2e11b0f5dad2</act:id>
+  <act:type>PAYABLE</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>3770</act:code>
-  <act:description>Direktversicherungen u.ä.</act:description>
+  <act:description>Direktversicherungen u.&#228;.</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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichk. Verm&#246;gensbildung (b. 1 J)</act:name>
+  <act:id type="guid">6af86240ddd6307f14cb704d52cb4afd</act:id>
+  <act:type>PAYABLE</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>3771</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
@@ -3101,21 +11679,88 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+  <act:parent type="guid">34fc3612b13809ba551d2e11b0f5dad2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Lohn- und Gehaltverrechnungskonto</act:name>
-  <act:id type="new">3efffa7ec8f954439a623016c4e2200d</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:name>Verbindlichk. Verm&#246;gensbildung (1-5 J)</act:name>
+  <act:id type="guid">e3d893eba2e242ef3aa418d8226f2805</act:id>
+  <act:type>PAYABLE</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>3780</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">34fc3612b13809ba551d2e11b0f5dad2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichk. Verm&#246;gensbildung (g. 5 J)</act:name>
+  <act:id type="guid">433b7acee76ed8c3a71d2d65f6b5d768</act:id>
+  <act:type>PAYABLE</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>3785</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">34fc3612b13809ba551d2e11b0f5dad2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>9. Lohn- und Gehaltsverrechnungskonto</act:name>
+  <act:id type="guid">dcc9df0c20ead56ac1dc766fd4aaf6b1</act:id>
+  <act:type>PAYABLE</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>3790</act:code>
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten im Rahmen der sozialen Sicherheit</act:name>
+  <act:id type="guid">db0fce38f062541db4f23a2c7bfeac22</act:id>
+  <act:type>PAYABLE</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>3796</act:code>
+  <act:description>f&#252;r &#167; 4/3 EStG</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
@@ -3123,17 +11768,39 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+  <act:parent type="guid">dcc9df0c20ead56ac1dc766fd4aaf6b1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Umsatzsteuer 7%</act:name>
-  <act:id type="new">d45e050f1fff66e409c4535c98ba6e38</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:name>10. Umsatzsteuer</act:name>
+  <act:id type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:id>
+  <act:type>PAYABLE</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>3800</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Mehrwertsteuer 7%</act:name>
+  <act:id type="guid">c76f946f844d0afc674013ca97731f3a</act:id>
+  <act:type>PAYABLE</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>3801</act:code>
   <act:description>Umsatzsteuer</act:description>
   <act:slots>
@@ -3150,19 +11817,64 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Umsatzsteuer 16%</act:name>
-  <act:id type="new">e02c2630fd54b806138b99054fb195ce</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb</act:name>
+  <act:id type="guid">e726cf1027d9589c65f0681a73fbc8c8</act:id>
+  <act:type>PAYABLE</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>3802</act:code>
+  <act:description>anderes EU-Land</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb 15%/16%</act:name>
+  <act:id type="guid">a17ba6e2ea6c5860cec8ab134fc1b7e4</act:id>
+  <act:type>PAYABLE</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>3803</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e726cf1027d9589c65f0681a73fbc8c8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Mehrwertsteuer 16%</act:name>
+  <act:id type="guid">ea57995749ee6b3af394f62ff181e502</act:id>
+  <act:type>PAYABLE</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>3805</act:code>
-  <act:description>Umsatzsteuer</act:description>
+  <act:description>Umsatzsteuer, voller Satz</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -3177,12 +11889,254 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen</act:name>
+  <act:id type="guid">1ac3610bf6825ca16c1dd555cb44940d</act:id>
+  <act:type>PAYABLE</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>3807</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzsteuer EG-Lieferungen 15%/16%</act:name>
+  <act:id type="guid">4a390f95f31f6c2799b0868ea61b0571</act:id>
+  <act:type>PAYABLE</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>3808</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1ac3610bf6825ca16c1dd555cb44940d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
+  <act:id type="guid">edc1d6c73ae5b82d21fa87ec5ffd96a7</act:id>
+  <act:type>PAYABLE</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>3809</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzsteuer nicht f&#228;llig</act:name>
+  <act:id type="guid">cb006e38c871c34faeb5164e7662ede0</act:id>
+  <act:type>PAYABLE</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>3810</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzsteuer nicht f&#228;llig 7%</act:name>
+  <act:id type="guid">cbbc566c6cbe89d0c0e00681db1e3da4</act:id>
+  <act:type>PAYABLE</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>3811</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cb006e38c871c34faeb5164e7662ede0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzsteuer nicht f&#228;llig aus im Inland steuerpflichtigen EG-Lieferungen</act:name>
+  <act:id type="guid">98828285aa78b084da26b62acc4880d4</act:id>
+  <act:type>PAYABLE</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>3812</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cb006e38c871c34faeb5164e7662ede0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzsteuer nicht f&#228;llig aus im Inland steuerpflichtigen EG-Lieferungen 16%</act:name>
+  <act:id type="guid">6f91728564f5efceef7ed4a7188c698f</act:id>
+  <act:type>PAYABLE</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>3813</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">98828285aa78b084da26b62acc4880d4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzsteuer nicht f&#228;llig 16%</act:name>
+  <act:id type="guid">8198644d9fb9d0f780cee1f2f5de7b26</act:id>
+  <act:type>PAYABLE</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>3815</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cb006e38c871c34faeb5164e7662ede0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzsteuer nicht f&#228;llig 15%</act:name>
+  <act:id type="guid">39ff80036df801b30b3364fcb6cc7e18</act:id>
+  <act:type>PAYABLE</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>3816</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cb006e38c871c34faeb5164e7662ede0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen</act:name>
+  <act:id type="guid">16bc4b8c90d252be6193c6ec706d277a</act:id>
+  <act:type>PAYABLE</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>3817</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cb006e38c871c34faeb5164e7662ede0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen/Werklieferungen</act:name>
+  <act:id type="guid">2e4a7740b8819739a88a6c02ecbe319e</act:id>
+  <act:type>PAYABLE</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>3818</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cb006e38c871c34faeb5164e7662ede0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Umsatzsteuervorauszahlungen</act:name>
-  <act:id type="new">6d22b2f2522d6cab27fbb23bcab6fa50</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:id type="guid">b0b8449ed3962e5c8932ad6ca1e29792</act:id>
+  <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>EUR</cmdty:id>
@@ -3193,6 +12147,28 @@
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzsteuervorauszahlungen 1/11</act:name>
+  <act:id type="guid">514276e874955b4f32008c078d0085d9</act:id>
+  <act:type>PAYABLE</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>3830</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
@@ -3200,12 +12176,147 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+  <act:parent type="guid">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Nachsteuer</act:name>
+  <act:id type="guid">f63ecbc200758bbe0927caf1813b409e</act:id>
+  <act:type>PAYABLE</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>3832</act:code>
+  <act:description>UStVA KZ 65</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzsteuer nach &#167; 13b UStG 16%</act:name>
+  <act:id type="guid">6dc1d68bf6a196c6b51e5f5e3d50de3d</act:id>
+  <act:type>PAYABLE</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>3833</act:code>
+  <act:description>f&#252;r Direktbuchungen der USt bei Leistungen eines im Ausland ans&#228;ssigen Unternehmers</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>USt EG-Erwerb Neufahrzeuge ohne UStID</act:name>
+  <act:id type="guid">a4071b167e1efe11d256feaeadaf424b</act:id>
+  <act:type>PAYABLE</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>3834</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzsteuer nach &#167; 13b UStG</act:name>
+  <act:id type="guid">6cf2599b1f60ced718c520f313ee100b</act:id>
+  <act:type>PAYABLE</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>3835</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzsteuer nach &#167; 13b UStG 16%</act:name>
+  <act:id type="guid">a2046307bda04804b5e6277e01baef5a</act:id>
+  <act:type>PAYABLE</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>3836</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6cf2599b1f60ced718c520f313ee100b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzsteuer nach &#167; 13a UStG</act:name>
+  <act:id type="guid">32b9678b389940f682903a025aaa11e9</act:id>
+  <act:type>PAYABLE</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>3839</act:code>
+  <act:description>aus der Auslagerung von Gegenst&#228;nden aus einem Umsatzsteuerlager</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Umsatzsteuer laufendes Jahr</act:name>
-  <act:id type="new">9c1eb0cd624d27a459ce3360543abb9a</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:id type="guid">cc58dab474a61b30c313cd1cd8ec90c2</act:id>
+  <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>EUR</cmdty:id>
@@ -3222,12 +12333,12 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Umsatzsteuer Vorjahr</act:name>
-  <act:id type="new">2a305205fe24a2523cf960f38dd05b06</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:id type="guid">3cb0b6a8d40653514a59fa65b0abec5b</act:id>
+  <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>EUR</cmdty:id>
@@ -3244,12 +12355,12 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Umsatzsteuer frühere Jahre</act:name>
-  <act:id type="new">dd3bd27b137d437b670ab770710c5f9d</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:name>Umsatzsteuer fr&#252;here Jahre</act:name>
+  <act:id type="guid">5a7146d370eb3f3132e876da3b8f000f</act:id>
+  <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>EUR</cmdty:id>
@@ -3266,17 +12377,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>D. Rechnungsabgrenzungsposten</act:name>
-  <act:id type="new">c3b043bfd0403b4d13efe0658d461b64</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:name>Aufgeschobene Einfuhr-Umsatzsteuer</act:name>
+  <act:id type="guid">67f4a46ec27ab741ee919bf6abf6c2f2</act:id>
+  <act:type>PAYABLE</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>3850</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -3286,16 +12398,82 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>In Rechnung unberechtigt ausgewiesene und geschuldete Steuerbetr&#228;ge</act:name>
+  <act:id type="guid">b05509ddda11646cabd5c0aca95a183d</act:id>
+  <act:type>PAYABLE</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>3851</act:code>
+  <act:description>UStVA Kz. 69</act:description>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Steuerzahlungen an andere EG-L&#228;nder</act:name>
+  <act:id type="guid">8a9ad6b49648d5e0627601f031c094b9</act:id>
+  <act:type>PAYABLE</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>3854</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>D. Rechnungsabgrenzungsposten Fremdkapital</act:name>
+  <act:id type="guid">ca4f3be70076340cc2702f8863077d48</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>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">1eba210813818eb0c231f467c8c8a0a7</act:parent>
+  <act:parent type="guid">67e3afb8f6e39be571749da7aa113b2e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Passive Rechnungsabgrenzung</act:name>
-  <act:id type="new">c36f8138e6fdfc74a01de276c44afbc4</act:id>
+  <act:id type="guid">52d5cfa2b900633443c2fde2773aa09a</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3313,11 +12491,33 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c3b043bfd0403b4d13efe0658d461b64</act:parent>
+  <act:parent type="guid">ca4f3be70076340cc2702f8863077d48</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>1. Umsatzerlöse</act:name>
-  <act:id type="new">6fb8fd50c684151b5beefc2ed8cf3ee5</act:id>
+  <act:name>Abgrenzungen zur unterj&#228;hrigen Kostenverrechnung f&#252;r BWA</act:name>
+  <act:id type="guid">4121067de11cd1fc1254f618245835d5</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>3950</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">ca4f3be70076340cc2702f8863077d48</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name> 1. Betriebliche Ertr&#228;ge</act:name>
+  <act:id type="guid">ef9980b6277cc8f46bc1b1411ea65c87</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3342,19 +12542,242 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Umsatzerlöse</act:name>
-  <act:id type="new">60d63566d4cce3bd97e23cf0498182ee</act:id>
+  <act:name>a) Umsatzerl&#246;se</act:name>
+  <act:id type="guid">0be35cece133442ae9f967be1626bc57</act:id>
   <act:type>INCOME</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">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Steuerfreie Ums&#228;tze</act:name>
+  <act:id type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:id>
+  <act:type>INCOME</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>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Steuerfreie Ums&#228;tze &#167;4 Nr. 8 ff UStG</act:name>
+  <act:id type="guid">a8a9c837a1002da5376d6d42e0032573</act:id>
+  <act:type>INCOME</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>4100</act:code>
+  <act:description>UStVa Zl. 25 KZ 48</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string">Kredite, Immobilien ...</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige steuerfr. Ums&#228;tze Inland</act:name>
+  <act:id type="guid">c1b6b1979a062dec8927074ec4998957</act:id>
+  <act:type>INCOME</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>4110</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Steuerfreie Ums&#228;tze &#167; 4 Nr. 1a UStG</act:name>
+  <act:id type="guid">c5c101e72cf95f40abdf0f511675f54e</act:id>
+  <act:type>INCOME</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>4120</act:code>
+  <act:description>UStVa Zl. 24 KZ 43</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"> Ausfuhrlieferungen, Lohnveredelung...</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Steuerfreie EG-Lieferungen, &#167;4,1b UStG</act:name>
+  <act:id type="guid">498dcac4132faa3052bfb2af19a7b6fa</act:id>
+  <act:type>INCOME</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>4125</act:code>
+  <act:description>UStVa Zl. 21 KZ 41</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Innergemeinschaftl. Dreiecksgesch&#228;ft</act:name>
+  <act:id type="guid">17fb01aec55ddc4c737783ea99564e66</act:id>
+  <act:type>INCOME</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>4130</act:code>
+  <act:description>UStVa Zl. 40 KZ 42</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID</act:name>
+  <act:id type="guid">3fbfe6ca63fb3201f17299d6e1d86d80</act:id>
+  <act:type>INCOME</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>4135</act:code>
+  <act:description>UStVa Zl. 22 KZ 44</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Steuerfreie Ums&#228;tze Offshore usw.</act:name>
+  <act:id type="guid">aa28275b5bee54722d7cbe9d02a9781f</act:id>
+  <act:type>INCOME</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>4140</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Steuerfreie Ums&#228;tze &#167; 4 Nr. 2-7 UStG</act:name>
+  <act:id type="guid">5577d4805c75e241bf0df3d2cb97924b</act:id>
+  <act:type>INCOME</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>4150</act:code>
+  <act:description>UStVa Zl. 24 KZ 43</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string">grenz&#252;berschr. Bef&#246;rderung, ZB-Gold, ...</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzerl&#246;se</act:name>
+  <act:id type="guid">79add6611187c285821d29f9ec968478</act:id>
+  <act:type>INCOME</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>4000</act:code>
-  <act:description>zur freien Verfügung</act:description>
+  <act:description>zur freien Verf&#252;gung</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -3365,18 +12788,109 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6fb8fd50c684151b5beefc2ed8cf3ee5</act:parent>
+  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Umsatzerlöse 7% USt</act:name>
-  <act:id type="new">aaed39d6b8aff6f21ec5984031b4f7aa</act:id>
+  <act:name>Erl&#246;se die mit den Durchschnittss&#228;tzen des &#167; 24 UStG versteuert werden</act:name>
+  <act:id type="guid">d458b83b14466d59de3db27b48ab7182</act:id>
   <act:type>INCOME</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>4180</act:code>
+  <act:description>UStVa Zl. 32 KZ 76</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string">land- und forstwirtschaftliche Betriebe</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;se Kleinunternehmer &#167; 19 UStG</act:name>
+  <act:id type="guid">4620b03acccf52c62cbb7367c5c5db5b</act:id>
+  <act:type>INCOME</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>4185</act:code>
+  <act:description>&lt; 17 500 &#164; VJ, 50 000 akt.</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;se Geldspielautomaten 16% USt</act:name>
+  <act:id type="guid">435c18fffaa5d002930d05c4f6fb3594</act:id>
+  <act:type>INCOME</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>4186</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;se</act:name>
+  <act:id type="guid">d6f71f8e7301d820ab72703d4ba65323</act:id>
+  <act:type>INCOME</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>4200</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzerl&#246;se 7% USt</act:name>
+  <act:id type="guid">3a5a605a3cb5bf051ef505995a1032b3</act:id>
+  <act:type>INCOME</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>4300</act:code>
+  <act:description>UStVa Zl. 28 KZ 86</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -3386,23 +12900,43 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;se aus im Inland steuerpflichtigen EG Lieferungen 7% USt</act:name>
+  <act:id type="guid">fa4978d47e6130030972292aceb1a9e3</act:id>
+  <act:type>INCOME</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>4310</act:code>
+  <act:description>UStVa Zl. 36 KZ 93</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">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">6fb8fd50c684151b5beefc2ed8cf3ee5</act:parent>
+  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Nicht steuerbare Umsätze</act:name>
-  <act:id type="new">c8e27b117a1ba3de621cc02f59f8b957</act:id>
+  <act:name>Erl&#246;se aus im Inland steuerpflichtigen EG Lieferungen 16% USt</act:name>
+  <act:id type="guid">7fb425afaf83ab27a04c4665b18f3498</act:id>
   <act:type>INCOME</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>4690</act:code>
+  <act:code>4315</act:code>
+  <act:description>UStVa Zl. 35 KZ 97</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -3413,19 +12947,110 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">aaed39d6b8aff6f21ec5984031b4f7aa</act:parent>
+  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Umsatzerlöse 16% USt</act:name>
-  <act:id type="new">8910c2085a0b0ca8e408ee0aaa3766c1</act:id>
+  <act:name>Erl&#246;se aus im anderen EG-Land steuerpflichtigen Lieferungen</act:name>
+  <act:id type="guid">baa97706a92a388670d4b65554feb84a</act:id>
   <act:type>INCOME</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>4320</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;se aus Leistungen, f&#252;r die der Leistungsempf&#228;nger die Steuer nach &#167; 13b UStG schuldet.</act:name>
+  <act:id type="guid">36b8db0579cb00c7b10e0fb28966aa57</act:id>
+  <act:type>INCOME</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>4337</act:code>
+  <act:description>UStVa Zl. 41 KZ 60</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string">Werklieferungen aus Ausland ...</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;se aus im Drittland steuerbaren Leistungen, im Inland nicht steuerbare Ums&#228;tze</act:name>
+  <act:id type="guid">4c992cba06b58574f792cdb344832907</act:id>
+  <act:type>INCOME</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>4338</act:code>
+  <act:description>UStVa Zl. 42 KZ 45</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;se aus im anderen EG-Land steuerbaren Leistungen, im Inland nicht steuerbare Ums&#228;tze</act:name>
+  <act:id type="guid">25880006980f672779fff77aac0b49d3</act:id>
+  <act:type>INCOME</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>4339</act:code>
+  <act:description>UStVa Zl. 42 KZ 45</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzerl&#246;se 16% USt</act:name>
+  <act:id type="guid">ece894d93ba331ecafc6e4084b83ebe1</act:id>
+  <act:type>INCOME</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>4400</act:code>
-  <act:description>Umsatzsteuerpflichtige Umsätze</act:description>
+  <act:description>UStVa Zl. 27 KZ 51</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -3439,16 +13064,12 @@
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
-    <slot>
-      <slot:key>tax-related</slot:key>
-      <slot:value type="integer">1</slot:value>
-    </slot>
   </act:slots>
-  <act:parent type="guid">6fb8fd50c684151b5beefc2ed8cf3ee5</act:parent>
+  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Provisionserlöse</act:name>
-  <act:id type="new">7c9e90d6207b535efb493c07b33b7b35</act:id>
+  <act:name>Provisionserl&#246;se</act:name>
+  <act:id type="guid">4cc96976e01bee25735c73178ffdea87</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3460,6 +13081,28 @@
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Provisionserl&#246;se, steuerfrei &#167;4 Nr.8ff</act:name>
+  <act:id type="guid">a829326489ce9ca31eeb1b4455261442</act:id>
+  <act:type>INCOME</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>4504</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
@@ -3467,17 +13110,39 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6fb8fd50c684151b5beefc2ed8cf3ee5</act:parent>
+  <act:parent type="guid">4cc96976e01bee25735c73178ffdea87</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Provisionserlöse 7% USt</act:name>
-  <act:id type="new">fbe16fd163639611fc5db520f69e14a5</act:id>
+  <act:name>Provisionserl&#246;se, steuerfrei &#167; 4 Nr.5</act:name>
+  <act:id type="guid">d3801c0ca8cc4f691ce84e5bd50a2a57</act:id>
   <act:type>INCOME</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>4505</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4cc96976e01bee25735c73178ffdea87</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Provisionserl&#246;se 7% USt</act:name>
+  <act:id type="guid">a5db0ce8416525dd0bfbcb2ef4fcd88a</act:id>
+  <act:type>INCOME</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>4506</act:code>
   <act:slots>
     <slot>
@@ -3493,11 +13158,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6fb8fd50c684151b5beefc2ed8cf3ee5</act:parent>
+  <act:parent type="guid">4cc96976e01bee25735c73178ffdea87</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Provisionserlöse 16% USt</act:name>
-  <act:id type="new">355c408fdb61a1219285353d94283480</act:id>
+  <act:name>Provisionserl&#246;se 16% USt</act:name>
+  <act:id type="guid">75cf3712ed8f53436100fa010b13988a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3519,17 +13184,18 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6fb8fd50c684151b5beefc2ed8cf3ee5</act:parent>
+  <act:parent type="guid">4cc96976e01bee25735c73178ffdea87</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>10. Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</act:name>
-  <act:id type="new">709bb3ce1fa7230f35038b93edcc202e</act:id>
+  <act:name>Erl&#246;se Abfallverwertung</act:name>
+  <act:id type="guid">848635d39fccb98111217947eca94efe</act:id>
   <act:type>INCOME</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>4510</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -3539,16 +13205,34 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;se Leergut</act:name>
+  <act:id type="guid">546b3f2dd03327db5f0c546f0d360c90</act:id>
+  <act:type>INCOME</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>4520</act:code>
+  <act:slots>
     <slot>
-      <slot:key>hbci</slot:key>
-      <slot:value type="frame"/>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>- davon aus verbundenen Unternehmen</act:name>
-  <act:id type="new">7a36f956d8571443095c91e4a7f4eb15</act:id>
+  <act:name>b) Statistische Konten E&#220;R Umsatzerl&#246;se</act:name>
+  <act:id type="guid">8975598d0c5f97dc274c22fd4dfa9955</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3558,28 +13242,69 @@
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Statistisches Konto Erl&#246;se zum allgemeinen Umsatzsteuersatz (E&#220;R)</act:name>
+  <act:id type="guid">05c0903886ffeacba192f17e5bb7da11</act:id>
+  <act:type>INCOME</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>4580</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Statistisches Konto Erl&#246;se zum erm&#228;&#223;igten Umsatzsteuersatz (E&#220;R)</act:name>
+  <act:id type="guid">d947b451ff8ab5132c5dd7815536ac85</act:id>
+  <act:type>INCOME</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>4581</act:code>
+  <act:slots>
     <slot>
-      <slot:key>hbci</slot:key>
-      <slot:value type="frame"/>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">709bb3ce1fa7230f35038b93edcc202e</act:parent>
+  <act:parent type="guid">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>11. sonstige Zinsen und ähnliche Erträge</act:name>
-  <act:id type="new">3a1adb13388e09b93de9908fa4abded3</act:id>
+  <act:name>Statistisches Konto Erl&#246;se steuerfrei und nicht steuerbar (E&#220;R)</act:name>
+  <act:id type="guid">f6e5bf2027b41a2dcd697c2e369ac1c4</act:id>
   <act:type>INCOME</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>4582</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -3589,22 +13314,41 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gegenkonto 4580 - 4582 bei Aufteilung der Erl&#246;se nach Steuers&#228;tzen (E&#220;R)</act:name>
+  <act:id type="guid">1a70fc85255b522855c2c86ea8068d3f</act:id>
+  <act:type>INCOME</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>4589</act:code>
+  <act:slots>
     <slot>
-      <slot:key>hbci</slot:key>
-      <slot:value type="frame"/>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+  <act:parent type="guid">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>- davon aus verbundenen Unternehmen</act:name>
-  <act:id type="new">83e4a0f10a7af0a381e356e43d128694</act:id>
+  <act:name>Unentgeltliche Wertabgaben</act:name>
+  <act:id type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:id>
   <act:type>INCOME</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>4600</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -3614,23 +13358,41 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Entnahme von Gegenst&#228;nden ohne USt</act:name>
+  <act:id type="guid">5e17a2ac2a71b92204f516b09482b788</act:id>
+  <act:type>INCOME</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>4605</act:code>
+  <act:slots>
     <slot>
-      <slot:key>hbci</slot:key>
-      <slot:value type="frame"/>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">3a1adb13388e09b93de9908fa4abded3</act:parent>
+  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Sonstige Zinsen und ähnliche Erträge</act:name>
-  <act:id type="new">e15f7231182d77142e9bfd639bd43818</act:id>
+  <act:name>Entnahme Unternehmer (Waren) 7% USt</act:name>
+  <act:id type="guid">9f62f9a3e317ed9b9024b350e6744e54</act:id>
   <act:type>INCOME</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>7100</act:code>
+  <act:code>4610</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -3641,17 +13403,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3a1adb13388e09b93de9908fa4abded3</act:parent>
+  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>15. außerordentliche Erträge</act:name>
-  <act:id type="new">b4d5f67affd1dcbd032b038e57b8bae4</act:id>
+  <act:name>Entnahme Unternehmer (Waren) ohne USt</act:name>
+  <act:id type="guid">de10cbb82ead4b82d9df3bb48985828a</act:id>
   <act:type>INCOME</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>4619</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -3661,23 +13424,41 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Entnahme Unternehmer (Waren) 16% USt</act:name>
+  <act:id type="guid">2fdff321a5595354194ae1add2bd02f9</act:id>
+  <act:type>INCOME</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>4620</act:code>
+  <act:slots>
     <slot>
-      <slot:key>hbci</slot:key>
-      <slot:value type="frame"/>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Außerordentliche Erträge</act:name>
-  <act:id type="new">08c2f93665c41b5d371a96070a412f99</act:id>
+  <act:name>Verwendung von Gegenst&#228;nden 7% USt</act:name>
+  <act:id type="guid">7891b48895062a389e542d794a075ca6</act:id>
   <act:type>INCOME</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>7400</act:code>
+  <act:code>4630</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -3687,22 +13468,42 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verwendung von Gegenst.(Kfz) ohne USt</act:name>
+  <act:id type="guid">bd516cfd4e94f5a1026e3877866af74d</act:id>
+  <act:type>INCOME</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>4639</act:code>
+  <act:description>z. B. Kfz-Nutzung</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">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">b4d5f67affd1dcbd032b038e57b8bae4</act:parent>
+  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>2. Erhöhung oder Verminderung des Bestandes an fertigen und unfertigen Erzeugnissen</act:name>
-  <act:id type="new">e62facd0bbc6d68f9b2c49232b267878</act:id>
+  <act:name>Verwendung von Gegenst&#228;nden 16% USt</act:name>
+  <act:id type="guid">c16b376270a42bcd3c4b8fa86e70c45c</act:id>
   <act:type>INCOME</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>4640</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -3712,16 +13513,697 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verwendung von Gegenst. (Kfz) 16% USt</act:name>
+  <act:id type="guid">71940396e45e4c1bc5db557523157e89</act:id>
+  <act:type>INCOME</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>4645</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verwendung von Gegenst. (Tel) 16% USt</act:name>
+  <act:id type="guid">5799fccd3eff0f1f5dd8588869968cae</act:id>
+  <act:type>INCOME</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>4646</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Unentgeltl. Erbringung Leist. 7% USt</act:name>
+  <act:id type="guid">70bae5bb9c753637aa2e50feb0b87e4f</act:id>
+  <act:type>INCOME</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>4650</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Unentgeltl. Erbringung Leist. ohne USt</act:name>
+  <act:id type="guid">7398b503c74d5c33e23762129a38af36</act:id>
+  <act:type>INCOME</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>4659</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Unentgeltl. Erbringung Leist. 16% USt</act:name>
+  <act:id type="guid">a6d29473689f19e6f02a7995a5851f5b</act:id>
+  <act:type>INCOME</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>4660</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Unentgeltl. Zuwend. von Waren 7% USt</act:name>
+  <act:id type="guid">d00bb1378d73ceeab04a28b5b5711e56</act:id>
+  <act:type>INCOME</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>4670</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Unentgeltl. Zuwend. von Waren ohne USt</act:name>
+  <act:id type="guid">e26569190500c1ae8c2298a0084467c1</act:id>
+  <act:type>INCOME</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>4679</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Unentgeltl. Zuwend. von Waren 16% USt</act:name>
+  <act:id type="guid">6e9c8acc1279162df6ec22cbc7a65ade</act:id>
+  <act:type>INCOME</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>4680</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Unentgeltl. Zuwend. Gegenst&#228;nde 16% USt</act:name>
+  <act:id type="guid">bc39aeb36e4a887ed5251b4a449204b4</act:id>
+  <act:type>INCOME</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>4686</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Unentgeltl. Zuwend. Gegenst&#228;nde ohne USt</act:name>
+  <act:id type="guid">d5c6c3314cdb127c2197d2c2cd40e9f0</act:id>
+  <act:type>INCOME</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>4689</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nicht steuerbare Ums&#228;tze</act:name>
+  <act:id type="guid">5dba82f47042a3f411d699cbc0fe0ccc</act:id>
+  <act:type>INCOME</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>4690</act:code>
+  <act:description>Innenums&#228;tze</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzsteuer-Verg&#252;tungen</act:name>
+  <act:id type="guid">c7edd8fb9cddc27408d0b8de058bc8e3</act:id>
+  <act:type>INCOME</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>4695</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;sschm&#228;lerungen</act:name>
+  <act:id type="guid">2210f6850f7a649cf982df696a48e4b7</act:id>
+  <act:type>INCOME</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>4700</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;sschm&#228;lerungen steuerfrei &#167;4 Nr. 1a</act:name>
+  <act:id type="guid">d5fbe2437313002bb19243c3fd6791a8</act:id>
+  <act:type>INCOME</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>4705</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;sschm&#228;lerungen 7% USt</act:name>
+  <act:id type="guid">c2c04e61aa57872b31eb32d7b1954aaf</act:id>
+  <act:type>INCOME</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>4710</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;sschm&#228;lerungen 16% USt</act:name>
+  <act:id type="guid">0fe3dac857bf4c0cf4b41f706940f914</act:id>
+  <act:type>INCOME</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>4720</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;sschm&#228;lerungen steuerfr. EG-Lief.</act:name>
+  <act:id type="guid">5256f689fdef0374e666efe665d21ed1</act:id>
+  <act:type>INCOME</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>4724</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;sschm&#228;lerung EG-Lieferung 7% USt</act:name>
+  <act:id type="guid">c82abc5f3a57deecb2776fb69f483334</act:id>
+  <act:type>INCOME</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>4725</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;sschm&#228;lerung EG-Lieferung 16% USt</act:name>
+  <act:id type="guid">eafc4576e0d2d210cfa2a2243b10d36d</act:id>
+  <act:type>INCOME</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>4726</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;sschm&#228;l.i.and.EG-Ld.stpfl.Liefer.</act:name>
+  <act:id type="guid">6e658cf77cdfd60c9a6b3c14f929f225</act:id>
+  <act:type>INCOME</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>4727</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;sschm&#228;lerung EG-Lieferung 15% USt</act:name>
+  <act:id type="guid">bb637a5e8d5eb868bb2ba8ac18ea509b</act:id>
+  <act:type>INCOME</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>4729</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gew&#228;hrte Skonti</act:name>
+  <act:id type="guid">4ab6afbf7ce3c5c37b0c6b8119901a8c</act:id>
+  <act:type>INCOME</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>4730</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gew&#228;hrte Skonti 7% USt</act:name>
+  <act:id type="guid">78a7077f18097128c7bb47de791eb097</act:id>
+  <act:type>INCOME</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>4731</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4ab6afbf7ce3c5c37b0c6b8119901a8c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gew&#228;hrte Skonti 16% USt</act:name>
+  <act:id type="guid">94bb4c07d09e97b8af1d1a59fb6cfe3d</act:id>
+  <act:type>INCOME</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>4735</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4ab6afbf7ce3c5c37b0c6b8119901a8c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gew&#228;hrte Boni</act:name>
+  <act:id type="guid">e9d326df0db8487c535eaa4c76c57b3e</act:id>
+  <act:type>INCOME</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>4740</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gew&#228;hrte Boni 7% USt</act:name>
+  <act:id type="guid">86ff94ad457efb8cffa3d272da01dad8</act:id>
+  <act:type>INCOME</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>4750</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e9d326df0db8487c535eaa4c76c57b3e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gew&#228;hrte Boni 16% USt</act:name>
+  <act:id type="guid">3a203c3df13417fcca5fb6533b4df55e</act:id>
+  <act:type>INCOME</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>4760</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e9d326df0db8487c535eaa4c76c57b3e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gew&#228;hrte Rabatte</act:name>
+  <act:id type="guid">9bf908bfc78429d448d917b0f9f433dd</act:id>
+  <act:type>INCOME</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>4770</act:code>
+  <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gew&#228;hrte Rabatte 7% USt</act:name>
+  <act:id type="guid">c3b19bf596ed3f327e1e107d71a5cd54</act:id>
+  <act:type>INCOME</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>4780</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">9bf908bfc78429d448d917b0f9f433dd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gew&#228;hrte Rabatte 16% USt</act:name>
+  <act:id type="guid">da92ba1f3e5569c97f3659e85ea96724</act:id>
+  <act:type>INCOME</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>4790</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">9bf908bfc78429d448d917b0f9f433dd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name> 2. Erh&#246;hung oder Verminderung des Bestandes an fertigen und unfertigen Erzeugnissen</act:name>
+  <act:id type="guid">1e39012da3dcba7d9581752aa72fdac3</act:id>
+  <act:type>INCOME</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">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Bestandsveränderungen</act:name>
-  <act:id type="new">3b1d8ac651a1dc743f91a2600d0c22d3</act:id>
+  <act:name>Bestandsver&#228;nderungen fertige Erzeugnisse</act:name>
+  <act:id type="guid">b1ad2ffc925db4f65856dbecf18225c8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3739,17 +14221,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e62facd0bbc6d68f9b2c49232b267878</act:parent>
+  <act:parent type="guid">1e39012da3dcba7d9581752aa72fdac3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>3. andere aktivierte Eigenleistungen</act:name>
-  <act:id type="new">f87a63d0b49b3802e1147df04896412a</act:id>
+  <act:name>Bestandsver&#228;nd.unfertige Erzeugnisse</act:name>
+  <act:id type="guid">2267eb74f0a261061862c5d08cdb604c</act:id>
   <act:type>INCOME</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>4810</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -3759,22 +14242,109 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">1e39012da3dcba7d9581752aa72fdac3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bestandsver&#228;nderung unfertige Leistung</act:name>
+  <act:id type="guid">79e3d78bb13ba1af5196e1a04bdeae0a</act:id>
+  <act:type>INCOME</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>4815</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1e39012da3dcba7d9581752aa72fdac3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bestandsver&#228;nderung Bauauftr&#228;ge</act:name>
+  <act:id type="guid">70d87d98566e919692568add053ab7dd</act:id>
+  <act:type>INCOME</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>4816</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1e39012da3dcba7d9581752aa72fdac3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bestandsver&#228;nderung Auftr&#228;ge in Arbeit</act:name>
+  <act:id type="guid">8f7266a6409fe57c0b87e1a5577c606b</act:id>
+  <act:type>INCOME</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>4818</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1e39012da3dcba7d9581752aa72fdac3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name> 3. Andere aktivierte Eigenleistungen</act:name>
+  <act:id type="guid">65a4c9e673990503afd7bd9e0f005db7</act:id>
+  <act:type>INCOME</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>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>4. sonstige betriebliche Erträge</act:name>
-  <act:id type="new">d80de8a6b208d833074b1392af4846dc</act:id>
+  <act:name>Andere aktivierte Eigenleistungen</act:name>
+  <act:id type="guid">1a707feefe45bd562eb86541cdf7bf58</act:id>
   <act:type>INCOME</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>4820</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -3784,16 +14354,36 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">65a4c9e673990503afd7bd9e0f005db7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name> 4. Sonstige betriebliche Ertr&#228;ge</act:name>
+  <act:id type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:id>
+  <act:type>INCOME</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>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Sonstige betriebliche Erträge</act:name>
-  <act:id type="new">53c47a361da634f9ec44ddfa59f366fc</act:id>
+  <act:name>Sonstige betriebliche Ertr&#228;ge</act:name>
+  <act:id type="guid">3e8610310df1d2b66689dead1545a65b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3804,6 +14394,28 @@
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige betriebl. regelm. Ertr&#228;ge</act:name>
+  <act:id type="guid">f5385621d6200b3c66cff34778825c52</act:id>
+  <act:type>INCOME</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>4835</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
@@ -3811,17 +14423,83 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
+  <act:parent type="guid">3e8610310df1d2b66689dead1545a65b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Erträge aus Kursdifferenzen</act:name>
-  <act:id type="new">e201f37082ccc5a8b95ceaed4c5fdfa4</act:id>
+  <act:name>Sonstige Ertr&#228;ge betriebl., regelm. 16%</act:name>
+  <act:id type="guid">5ccde0717a2fd075cba8743eca2ded90</act:id>
   <act:type>INCOME</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>4836</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3e8610310df1d2b66689dead1545a65b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige betriebsfr.regelm. Ertr&#228;ge</act:name>
+  <act:id type="guid">1f37f84639600bcd96fe06406f080f80</act:id>
+  <act:type>INCOME</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>4837</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3e8610310df1d2b66689dead1545a65b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Ertr&#228;ge unregelm&#228;&#223;ig</act:name>
+  <act:id type="guid">f6fd8913356f3a5ba8def7ef3ce4376e</act:id>
+  <act:type>INCOME</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>4839</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3e8610310df1d2b66689dead1545a65b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus Kursdifferenzen</act:name>
+  <act:id type="guid">e42b6d2cd19cd5d85b01f2f91ae15a61</act:id>
+  <act:type>INCOME</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>4840</act:code>
   <act:slots>
     <slot>
@@ -3833,17 +14511,62 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Erlöse aus Verkäufen des Anlagevermögens 16% USt</act:name>
-  <act:id type="new">2d442a5fd4638362f816a66bbfb751fd</act:id>
+  <act:name>Ertr&#228;ge Bewertung Finanzmittelfonds</act:name>
+  <act:id type="guid">ae7e95a7b98099e0c6ab06e75955817a</act:id>
   <act:type>INCOME</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>4843</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e42b6d2cd19cd5d85b01f2f91ae15a61</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;se Sachanlageverk&#228;ufe steuerfrei &#167; 4 Nr. 1a</act:name>
+  <act:id type="guid">d41a3c99a6ce8d5fdc749e10c0e012b4</act:id>
+  <act:type>INCOME</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>4844</act:code>
+  <act:description>(bei Buchgewinn)</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string">Ausfuhrlieferungen</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;se aus Verk&#228;ufen des Anlageverm&#246;gens 16% USt</act:name>
+  <act:id type="guid">7fcd15b7eaadd2a98d2378c7b96bd04d</act:id>
+  <act:type>INCOME</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>4845</act:code>
   <act:description>(bei Buchgewinn)</act:description>
   <act:slots>
@@ -3860,19 +14583,134 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Anlagenabgänge Sachanlagen</act:name>
-  <act:id type="new">7f10923d3f9e558986c26e90660016d3</act:id>
+  <act:name>Erl&#246;se Sachanlageverk&#228;ufe steuerfrei &#167; 4 Nr. 1b</act:name>
+  <act:id type="guid">d16fb532f016b5b97efc2905071370ef</act:id>
   <act:type>INCOME</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>4848</act:code>
+  <act:description>(bei Buchgewinn)</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string">innergemeischaftlich</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;se Sachanlageverk&#228;ufe</act:name>
+  <act:id type="guid">6c0de310029813f607a18aa3300d642b</act:id>
+  <act:type>INCOME</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>4849</act:code>
+  <act:description>(bei Buchgewinn)</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;se Verk&#228;ufe immat.Verm&#246;gensgegenst</act:name>
+  <act:id type="guid">68953352191a7ad57362fc9a4208c8fc</act:id>
+  <act:type>INCOME</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>4850</act:code>
+  <act:description>(bei Buchgewinn)</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;se a. Verk&#228;ufen Finanzanlagen</act:name>
+  <act:id type="guid">b2d46ca3a64fade2197c984c012d11d7</act:id>
+  <act:type>INCOME</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>4851</act:code>
+  <act:description>(bei Buchgewinn)</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name> Erl&#246;se aus Verk&#228;ufen Finanzanlagen 100 %/50 % steuerfrei</act:name>
+  <act:id type="guid">1c8e09eed7456660192d41c23b610c62</act:id>
+  <act:type>INCOME</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>4852</act:code>
+  <act:description>(inl&#228;ndische Kap.Ges.) (bei Buchgewinn)</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anlagenabg&#228;nge Sachanlagen</act:name>
+  <act:id type="guid">b0ca0af06fe985b9af2b3a328cbcb8f6</act:id>
+  <act:type>INCOME</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>4855</act:code>
-  <act:description>Restbuchwert bei Buchgewinn)</act:description>
+  <act:description>(Restbuchwert bei Buchgewinn)</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -3883,17 +14721,86 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Grundstückserträge</act:name>
-  <act:id type="new">8f83179a6a19694a318d8b4a59c97e66</act:id>
+  <act:name>Anlagenabg&#228;nge immaterielle Verm&#246;gensgegenst&#228;nde</act:name>
+  <act:id type="guid">cc5715037741cb6dc51352b19dbe69a7</act:id>
   <act:type>INCOME</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>4856</act:code>
+  <act:description>(Restbuchwert bei Buchgewinn)</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abg&#228;nge Finanzanlagen</act:name>
+  <act:id type="guid">79a6e4c3b6bbc8e951227fdc765ff3d2</act:id>
+  <act:type>INCOME</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>4857</act:code>
+  <act:description>(Restbuchwert bei Buchgewinn)</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anlagenabg&#228;nge Finanzanlagen 100 %/50 % steuerfrei</act:name>
+  <act:id type="guid">4ff5c68097d5dca493410b9f9e91e0a5</act:id>
+  <act:type>INCOME</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>4858</act:code>
+  <act:description>(Restbuchwert bei Buchgewinn)</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Grundst&#252;cksertr&#228;ge</act:name>
+  <act:id type="guid">0afa02ca897c6342a43cd48530ebc9a2</act:id>
+  <act:type>INCOME</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>4860</act:code>
   <act:slots>
     <slot>
@@ -3905,18 +14812,552 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Sachbezüge 7% USt</act:name>
-  <act:id type="new">e6eae229141608c126281a08a1c5a36b</act:id>
+  <act:name>Ertr&#228;ge aus Abgang von Gegenst&#228;nden des Anlageverm&#246;gens</act:name>
+  <act:id type="guid">cfcf22fb1f5799185dfefe0aedb70731</act:id>
   <act:type>INCOME</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>4900</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus der Ver&#228;u&#223;erung von Anteilen an Kapitalgesellschaften 100 %/50 % steuerfrei</act:name>
+  <act:id type="guid">067a8bc5bcd8e4408af8f2e0084a5b6c</act:id>
+  <act:type>INCOME</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>4901</act:code>
+  <act:description>(inl&#228;ndische Kap.Ges.)</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus dem Abgang von Gegenst&#228;nden des Umlaufverm&#246;gens au&#223;er Vorr&#228;ten</act:name>
+  <act:id type="guid">2896afa7271c5789fa76ac774c350945</act:id>
+  <act:type>INCOME</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>4905</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus dem Abgang von Gegenst&#228;nden des Umlaufverm&#246;gens (au&#223;er Vorr&#228;ten) 100%/50% steuerfrei</act:name>
+  <act:id type="guid">db28a883cca787be8a51b0f13d7dacdc</act:id>
+  <act:type>INCOME</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>4906</act:code>
+  <act:description>(inl&#228;ndische Kap.Ges.)</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus Zuschreibungen des Sachanlageverm&#246;gen</act:name>
+  <act:id type="guid">9ca31006b52acf3cd94e95b17d18d65a</act:id>
+  <act:type>INCOME</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>4910</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus Zuschreibungen des immateriellen Anlageverm&#246;g.</act:name>
+  <act:id type="guid">906c7b87b05fcebfcdc0ba98ad50fe7c</act:id>
+  <act:type>INCOME</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>4911</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus Zuschreibungen des Finanzanlageverm&#246;gens</act:name>
+  <act:id type="guid">4bd1c6105e8628d663e441523c36f220</act:id>
+  <act:type>INCOME</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>4912</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus Zuschreibungen des Finanzanlageverm&#246;gens 100 %/50 % steuerfrei</act:name>
+  <act:id type="guid">e0f039f62c11d45e65772e44d31cad97</act:id>
+  <act:type>INCOME</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>4913</act:code>
+  <act:description>(inl&#228;ndische Kap.Ges.)</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus Zuschreibungen des anderen Anlageverm&#246;gens 100 %/50 % steuerfrei</act:name>
+  <act:id type="guid">cd2a7f93bd69dc46f7b43211b708a787</act:id>
+  <act:type>INCOME</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>4914</act:code>
+  <act:description>(inlndische Kap.Ges.)</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus Zuschreibungen des Umlaufverm&#246;gens au&#223;er Vorr&#228;ten</act:name>
+  <act:id type="guid">a613d93b452d3857ff2be92d6cde8d4d</act:id>
+  <act:type>INCOME</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>4915</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus Zuschreibungen des Umlaufverm&#246;gens 100 % /50 % steuerfrei</act:name>
+  <act:id type="guid">820f92ae188630d7901850bb2a974ead</act:id>
+  <act:type>INCOME</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>4916</act:code>
+  <act:description>(inlndische Kap.Ges.)</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus der Herabsetzung der Pauschalwertberichtigung zu Forderungen</act:name>
+  <act:id type="guid">351d293bbf741c84635ceab408f83cab</act:id>
+  <act:type>INCOME</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>4920</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus der Herabsetzung der Einzelwertberichtigung zu Forderungen</act:name>
+  <act:id type="guid">3b3fdd9656f9e22eff3001dd75fe1001</act:id>
+  <act:type>INCOME</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>4923</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus abgeschriebenen Forderungen</act:name>
+  <act:id type="guid">2a15dd4d674014f08c7716c0625d7256</act:id>
+  <act:type>INCOME</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>4925</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus der Aufl&#246;sung von R&#252;ckstellungen</act:name>
+  <act:id type="guid">32920624772f6da2e69c70c093b20c2e</act:id>
+  <act:type>INCOME</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>4930</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus der steuerlich niedrigeren Bewertung von R&#252;ckstellungen</act:name>
+  <act:id type="guid">cdb5674148e656460903ad36c3a6a4b0</act:id>
+  <act:type>INCOME</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>4932</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus der steuerlich niedrigeren Bewertung von Verbindlichkeiten</act:name>
+  <act:id type="guid">03b3ecc4f42d4e35b82a8531ae2c62a8</act:id>
+  <act:type>INCOME</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>4933</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus der Aufl&#246;sung von Sonderposten mit R&#252;cklageanteil (Existenzgr&#252;nderr&#252;cklage)</act:name>
+  <act:id type="guid">e101e1665b3945c348c4a6fd59a2c050</act:id>
+  <act:type>INCOME</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>4934</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus der Aufl&#246;sung von Sonderposten mit R&#252;cklageanteil (steuerfreie R&#252;cklagen)</act:name>
+  <act:id type="guid">ab6f5763a04a70d07f53912b47e012f5</act:id>
+  <act:type>INCOME</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>4935</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus der Aufl&#246;sung von Sonderposten mit R&#252;cklageanteil (Ansparabschreibungen)</act:name>
+  <act:id type="guid">0b9b0dad1257761a9fd8506854525490</act:id>
+  <act:type>INCOME</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>4936</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus der Aufl&#246;sung von Sonderposten mit R&#252;cklageanteil (Sonderabschreibungen)</act:name>
+  <act:id type="guid">ec1c9792a4d94b057a7ce0977a79bc30</act:id>
+  <act:type>INCOME</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>4937</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ert&#228;rge aus der Aufl&#246;sung von Sonderposten mit R&#252;cklageanteil (aus der W&#228;hrungsumstellung auf den Euro)</act:name>
+  <act:id type="guid">eaeae472049fad366c28d8f3597486de</act:id>
+  <act:type>INCOME</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>4938</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus der Aufl&#246;sung von Sonderposten mit R&#252;cklageanteil nach  52 Abs. 16 EStG</act:name>
+  <act:id type="guid">4d0b40d8fbaf84d08430ab32ed2e35e5</act:id>
+  <act:type>INCOME</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>4939</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verrechnete sonstige Sachbez&#252;ge (keine Waren)</act:name>
+  <act:id type="guid">dc834c8a95fad9d6e1342c156a5df5c8</act:id>
+  <act:type>INCOME</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>4940</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sachbez&#252;ge 7% USt</act:name>
+  <act:id type="guid">9b1ef28f1ce43d50298d6bb8e90b5606</act:id>
+  <act:type>INCOME</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>4941</act:code>
+  <act:description>(Waren)</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -3931,11 +15372,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Sachbezüge 16% USt</act:name>
-  <act:id type="new">9d4f0c385ed8abb016c3f0eefbbe58ee</act:id>
+  <act:name>Sachbez&#252;ge 16% USt</act:name>
+  <act:id type="guid">fe11c825876a7d72756e9e755d3c7242</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3943,6 +15384,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4945</act:code>
+  <act:description>(Waren)</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -3957,17 +15399,107 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Versicherungsentschädigungen</act:name>
-  <act:id type="new">092475b72f63a304e6d035a89304bf4b</act:id>
+  <act:name>Verrechnete sonstige Sachbez&#252;ge</act:name>
+  <act:id type="guid">24fb49d038024435fa2b8a4783a43c54</act:id>
   <act:type>INCOME</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>4946</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verrechnete sonstige Sachbez&#252;ge 16% USt</act:name>
+  <act:id type="guid">21e5fefc1bb5d4e1b82a6c9eb1901f47</act:id>
+  <act:type>INCOME</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>4947</act:code>
+  <act:description>(z.B. Kfz-Gestellung)</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verrechnete sonstige Sachbez&#252;ge ohne Umsatzsteuer</act:name>
+  <act:id type="guid">60554bba92a99e140fa842c54b7c75f5</act:id>
+  <act:type>INCOME</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>4949</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Periodenfremde Ertr&#228;ge</act:name>
+  <act:id type="guid">c3b1ce76d3c2dfecc9ff62959bee117c</act:id>
+  <act:type>INCOME</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>4960</act:code>
+  <act:description>(soweit nicht au&#223;erordentlich)</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Versicherungsentsch&#228;digungen</act:name>
+  <act:id type="guid">0cbbda72c8bf044330d0c777172ff62e</act:id>
+  <act:type>INCOME</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>4970</act:code>
   <act:slots>
     <slot>
@@ -3979,11 +15511,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Investitionszuschüsse</act:name>
-  <act:id type="new">34efbdd4bc3edd88e562b222f7c82ac8</act:id>
+  <act:name>Investitionszusch&#252;sse</act:name>
+  <act:id type="guid">8a1fa938cf082bad850ee1193c3a26e1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4002,11 +15534,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Investitionszulagen</act:name>
-  <act:id type="new">2f29e0b7ebd13f4317c24a40be53db94</act:id>
+  <act:id type="guid">cb14f8a156e65edeb9c4812b0ac4abf7</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4025,17 +15557,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>9. Erträge aus Beteiligungen</act:name>
-  <act:id type="new">cc41d0e983f2567761440d1bbb338d4d</act:id>
+  <act:name>Steuerfreie Ertr&#228;ge aus der Aufl&#246;sung von Sonderposten mit R&#252;cklageanteil</act:name>
+  <act:id type="guid">16f76172730d229fd1bc89a6b416997a</act:id>
   <act:type>INCOME</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>4981</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4045,16 +15578,58 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige steuerfreie Betriebseinnahmen</act:name>
+  <act:id type="guid">2609bcf613fa8de3e81ab78eb13fb618</act:id>
+  <act:type>INCOME</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>4982</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name> 9. Ertr&#228;ge aus Beteiligungen</act:name>
+  <act:id type="guid">077d47ff0c858e8c31c31e0203042482</act:id>
+  <act:type>INCOME</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">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>- davon aus verbundenen Unternehmen</act:name>
-  <act:id type="new">37c1d906489c97e2ce5818f1c0eec9f7</act:id>
+  <act:id type="guid">8bcd67f293fbb107bf8263d34cb6c114</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4075,17 +15650,62 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">cc41d0e983f2567761440d1bbb338d4d</act:parent>
+  <act:parent type="guid">077d47ff0c858e8c31c31e0203042482</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Erträge aus Beteiligungen</act:name>
-  <act:id type="new">fd4c5a92695c1e085a15279334296b52</act:id>
+  <act:name>Laufende Ertr&#228;ge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100 % / 50 % steuerfrei</act:name>
+  <act:id type="guid">a43b996f084945695da967e8d6b25762</act:id>
   <act:type>INCOME</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>7006</act:code>
+  <act:description>inl&#228;ndische Kap.Ges.</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8bcd67f293fbb107bf8263d34cb6c114</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus Beteiligungen an Finanzverbundenen Unternehmen</act:name>
+  <act:id type="guid">c808f50542b1c01d24831b4c1006e430</act:id>
+  <act:type>INCOME</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>7009</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8bcd67f293fbb107bf8263d34cb6c114</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus Beteiligungen</act:name>
+  <act:id type="guid">c5c52fce955f17d7e01b282e32ca1cb5</act:id>
+  <act:type>INCOME</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>7000</act:code>
   <act:slots>
     <slot>
@@ -4097,17 +15717,19 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cc41d0e983f2567761440d1bbb338d4d</act:parent>
+  <act:parent type="guid">077d47ff0c858e8c31c31e0203042482</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>12. Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufvermögens</act:name>
-  <act:id type="new">9a1befef778bec82fd3b937f36dab60b</act:id>
-  <act:type>EXPENSE</act:type>
+  <act:name>Laufende Ertr&#228;ge aus Anteilen an Kapitalgesellschaften (Beteiligung) 100 %/50 % steuerfrei</act:name>
+  <act:id type="guid">6f4340eb924a95993273332f61742cf3</act:id>
+  <act:type>INCOME</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>7005</act:code>
+  <act:description>inl&#228;ndische Kap.Ges.</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4117,17 +15739,81 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">c5c52fce955f17d7e01b282e32ca1cb5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gewinne aus Anteilen an nicht steuerbefreiten inl&#228;ndischen Kapitalgesellschaften &#167; 9 Nr. 2a GewStG</act:name>
+  <act:id type="guid">f9e5c4d024367f304aea7341720bfc91</act:id>
+  <act:type>INCOME</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>7007</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c5c52fce955f17d7e01b282e32ca1cb5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gewinnanteile aus Mitunternehmerschaften &#167; 9 GewStG</act:name>
+  <act:id type="guid">1017a6b287a4bf3b90c53664437e3681</act:id>
+  <act:type>INCOME</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>7008</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c5c52fce955f17d7e01b282e32ca1cb5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>10. Ertr&#228;ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm&#246;gens</act:name>
+  <act:id type="guid">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:id>
+  <act:type>INCOME</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">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>13. Zinsen und ähnliche Aufwendungen</act:name>
-  <act:id type="new">520d4fe4b9623c8ada6422c4642bb320</act:id>
-  <act:type>EXPENSE</act:type>
+  <act:name>- davon aus verbundenen Unternehmen</act:name>
+  <act:id type="guid">f7d84101e46d2de0acc3394b1ecdf2f7</act:id>
+  <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>EUR</cmdty:id>
@@ -4147,17 +15833,19 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+  <act:parent type="guid">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>- davon an verbundene Unternehmen</act:name>
-  <act:id type="new">7c9d3e59c588e9d99b807edb939c036b</act:id>
-  <act:type>EXPENSE</act:type>
+  <act:name>Laufende Ertr&#228;ge aus Anteilen Wertpapiean Kapitalgesellschaften (verbundene Unternehmen) 100 %/50 % steuerfrei</act:name>
+  <act:id type="guid">61be2ea07f91e90e0a1684ff9621568c</act:id>
+  <act:type>INCOME</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>7015</act:code>
+  <act:description>inl&#228;ndische Kap.Ges.</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4167,23 +15855,131 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">f7d84101e46d2de0acc3394b1ecdf2f7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm&#246;gens aus Finanzverbundenen Unternehmen</act:name>
+  <act:id type="guid">6bd0dc20b49fcb6e9608e6d5ef832625</act:id>
+  <act:type>INCOME</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>7019</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f7d84101e46d2de0acc3394b1ecdf2f7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Laufende Ertr&#228;ge aus Anteilen Wertpapiere an Kapitalgesellschaften (verbundene Unternehmen) 100 %/50 % steuerfrei</act:name>
+  <act:id type="guid">596662ba9bee82eba0ecc6f3a9f94dac</act:id>
+  <act:type>INCOME</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>inl&#228;ndische Kap.Ges.</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm&#246;gens</act:name>
+  <act:id type="guid">304af5d5813350397a1032bb86ee866a</act:id>
+  <act:type>INCOME</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>7010</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Laufende Ertr&#228;ge aus Anteilen an Kapitalgesellschaften (Finanzanlageverm&#246;gen) 100 %/50 % steuerfrei</act:name>
+  <act:id type="guid">c6d83132504544300e60bdb18d14762d</act:id>
+  <act:type>INCOME</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>7014</act:code>
+  <act:description>inl&#228;ndische Kap.Ges.</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>11. sonstige Zinsen und &#228;hnliche Ertr&#228;ge</act:name>
+  <act:id type="guid">f9c832cff024c6324b0712d6abfb61dc</act:id>
+  <act:type>INCOME</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">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">520d4fe4b9623c8ada6422c4642bb320</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Zinsen und ähnliche Aufwendungen</act:name>
-  <act:id type="new">1d672a0373208a45bfa8dc2d0e108eaa</act:id>
-  <act:type>EXPENSE</act:type>
+  <act:name>- davon aus verbundenen Unternehmen</act:name>
+  <act:id type="guid">59da6822833517f51e97d993249a13a8</act:id>
+  <act:type>INCOME</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>7300</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4193,19 +15989,24 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+    <slot>
+      <slot:key>hbci</slot:key>
+      <slot:value type="frame"/>
+    </slot>
   </act:slots>
-  <act:parent type="guid">520d4fe4b9623c8ada6422c4642bb320</act:parent>
+  <act:parent type="guid">f9c832cff024c6324b0712d6abfb61dc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Zinsaufwendungen für kurzfristige Verbindlichkeiten</act:name>
-  <act:id type="new">e96752ddcffd9da9b9ce96a1129debba</act:id>
-  <act:type>EXPENSE</act:type>
+  <act:name>Laufende Ertr&#228;ge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100 % / 50% steuerfrei</act:name>
+  <act:id type="guid">4ff4b5d3e106f2e36980c70a240dc7d0</act:id>
+  <act:type>INCOME</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>7310</act:code>
+  <act:code>7104</act:code>
+  <act:description>inl&#228;ndische Kap.Ges.</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4216,19 +16017,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">520d4fe4b9623c8ada6422c4642bb320</act:parent>
+  <act:parent type="guid">59da6822833517f51e97d993249a13a8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Zinsaufwendungen für langfristige Verbindlichkeiten</act:name>
-  <act:id type="new">22ddb13e3d96d82a55b9400d6c9e908b</act:id>
-  <act:type>EXPENSE</act:type>
+  <act:name>Sonstige Zinsen und &#228;hnliche Ertr&#228;ge aus verbundenen Unternehmen</act:name>
+  <act:id type="guid">462e2c97bc903216acf22a7de1e2338e</act:id>
+  <act:type>INCOME</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>7320</act:code>
-  <act:description>(länger als 1 Jahr)</act:description>
+  <act:code>7109</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4239,17 +16039,325 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">520d4fe4b9623c8ada6422c4642bb320</act:parent>
+  <act:parent type="guid">59da6822833517f51e97d993249a13a8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>14. Ergebnis der gewöhnlichen Geschäftstätigkeit</act:name>
-  <act:id type="new">a101fbcc0da3d3bf35a9aea74bd5f4d1</act:id>
-  <act:type>EXPENSE</act:type>
+  <act:name>Sonstige Zinsertr&#228;ge aus verbundenen Unternehmen</act:name>
+  <act:id type="guid">67603dc33b0c53c6f63222b24635768a</act:id>
+  <act:type>INCOME</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>7119</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">59da6822833517f51e97d993249a13a8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zins&#228;hnliche Ertr&#228;ge aus verbundenen Unternehmen</act:name>
+  <act:id type="guid">2a7134995417289dec33a5298d9fc977</act:id>
+  <act:type>INCOME</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>7129</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">59da6822833517f51e97d993249a13a8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Diskontertr&#228;ge aus verbundenen Unternehmen</act:name>
+  <act:id type="guid">20952264e13371af86eeacc6bdf5241e</act:id>
+  <act:type>INCOME</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>7139</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">59da6822833517f51e97d993249a13a8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus Verlust&#252;bernahme und aufgrund einer Gewinngemeinschaft, eines Gewinn- oder Teilgewinnabf&#252;hrungsvertrags erhaltene Gewinne</act:name>
+  <act:id type="guid">383b550427f6939d7ecca7be082dad15</act:id>
+  <act:type>INCOME</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">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f9c832cff024c6324b0712d6abfb61dc</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus Verlust&#252;bernahme</act:name>
+  <act:id type="guid">b70cfe3e5c64e0e944b764d79c84924f</act:id>
+  <act:type>INCOME</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>7190</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">383b550427f6939d7ecca7be082dad15</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Gewinne aufgrund einer Gewinngemeinschaft</act:name>
+  <act:id type="guid">f2a9f864948a27850464c92790212ea5</act:id>
+  <act:type>INCOME</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>7192</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">383b550427f6939d7ecca7be082dad15</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Gewinne aufgrund eines Gewinn- oder Teilgewinnabf&#252;hrungsvertrags</act:name>
+  <act:id type="guid">76ebf00bb502361d6e0727cabac17d04</act:id>
+  <act:type>INCOME</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>7194</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">383b550427f6939d7ecca7be082dad15</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Zinsen und &#228;hnliche Ertr&#228;ge</act:name>
+  <act:id type="guid">094e09462e1b0d687aa5beeb3e52e6af</act:id>
+  <act:type>INCOME</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>7100</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f9c832cff024c6324b0712d6abfb61dc</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Laufende Ertr&#228;ge aus Anteilen an Kapitalgesellschaften (Umlaufverm&#246;gen) 100 %/50 % steuerfrei</act:name>
+  <act:id type="guid">191a93226051afcf7c4a7ba261fa4616</act:id>
+  <act:type>INCOME</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>7103</act:code>
+  <act:description>inl&#228;ndische Kap.Ges.</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zinsertr&#228;ge &#167; 233a AO</act:name>
+  <act:id type="guid">b4c535754373cb533897ef30985453b5</act:id>
+  <act:type>INCOME</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>7105</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zinsertr&#228;ge &#167; 233a AO Sonderfall Anlage A KSt</act:name>
+  <act:id type="guid">048c7297f319b8c96f968b78b5fca06b</act:id>
+  <act:type>INCOME</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>7106</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Zinsertr&#228;ge</act:name>
+  <act:id type="guid">fba59e1f43118ec0dab8a241b83109cd</act:id>
+  <act:type>INCOME</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>7110</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zins&#228;hnliche Ertr&#228;ge</act:name>
+  <act:id type="guid">56c34840c930b9d7ff09e0495b3b89f9</act:id>
+  <act:type>INCOME</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>7120</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Diskontertr&#228;ge</act:name>
+  <act:id type="guid">d8d32982457ee14f7130a5c30de274c4</act:id>
+  <act:type>INCOME</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>7130</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>14. Ergebnis der gew&#246;hnlichen Gesch&#228;ftst&#228;tigkeit</act:name>
+  <act:id type="guid">1ab3ebac105bdb8cee9a1c002629523a</act:id>
+  <act:type>INCOME</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>Achtung Summenzeile 1-13</act:description>
   <act:slots>
     <slot>
@@ -4265,12 +16373,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>16. außerordentliche Aufwendungen</act:name>
-  <act:id type="new">ce3abd25c0ae03429d0c752e20fa4100</act:id>
-  <act:type>EXPENSE</act:type>
+  <act:name>15. au&#223;erordentliche Ertr&#228;ge</act:name>
+  <act:id type="guid">7c2d0fdbe09af95d2a055c399fafea81</act:id>
+  <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>EUR</cmdty:id>
@@ -4290,18 +16397,17 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Außerordentliche Aufwendungen</act:name>
-  <act:id type="new">330c6fd85eac1366ffd1a048565f145f</act:id>
-  <act:type>EXPENSE</act:type>
+  <act:name>Au&#223;erordentliche Ertr&#228;ge</act:name>
+  <act:id type="guid">3304df4516d13eb81a9926d96019e1c4</act:id>
+  <act:type>INCOME</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>7500</act:code>
+  <act:code>7400</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4316,17 +16422,61 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce3abd25c0ae03429d0c752e20fa4100</act:parent>
+  <act:parent type="guid">7c2d0fdbe09af95d2a055c399fafea81</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>17. außerordentliches Ergebnis</act:name>
-  <act:id type="new">a6c0198868fe59032c45a2bbf5b0e450</act:id>
-  <act:type>EXPENSE</act:type>
+  <act:name>Au&#223;erordentliche Ertr&#228;ge finanzwirksam</act:name>
+  <act:id type="guid">c1f8432f4d2965875a64b341b0286855</act:id>
+  <act:type>INCOME</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>7401</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3304df4516d13eb81a9926d96019e1c4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Au&#223;erordentliche Ertr&#228;ge nicht finanzwirksam</act:name>
+  <act:id type="guid">021640d2d63e33b9508b08d7d33fc040</act:id>
+  <act:type>INCOME</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>7450</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3304df4516d13eb81a9926d96019e1c4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>17. au&#223;erordentliches Ergebnis</act:name>
+  <act:id type="guid">e0be57ace7a63d063be520d6e8bf1113</act:id>
+  <act:type>INCOME</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>Achtung Summenzeile 15-16</act:description>
   <act:slots>
     <slot>
@@ -4342,11 +16492,10 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</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">e21495299b1086c8dc31c2bc35097abb</act:id>
+  <act:name> 5. Materialaufwand</act:name>
+  <act:id type="guid">57c64d9217db4ee87cece20a3c08a148</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4356,6 +16505,73 @@
   <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"></slot:value>
+    </slot>
+    <slot>
+      <slot:key>hbci</slot:key>
+      <slot:value type="frame"/>
+    </slot>
+  </act:slots>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name> a) Aufwendungen f&#252;r Roh-, Hilfs- und Betriebsstoffe und f&#252;r bezogene Waren</act:name>
+  <act:id type="guid">3cc4cb3a122624f62657777491c1ac38</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: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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">57c64d9217db4ee87cece20a3c08a148</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1. Aufwendungen f&#252;r Roh-, Hilfs- und Betriebsstoffe und f&#252;r bezogene Waren</act:name>
+  <act:id type="guid">267105dfd9551fbc6a6f18ce5a252a3c</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: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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3cc4cb3a122624f62657777491c1ac38</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwendungen f&#252;r Roh-, Hilfs- und Betriebsstoffe und f&#252;r bezogene Waren</act:name>
+  <act:id type="guid">23bb97c31a1c8832a8b9b65527d5fb90</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>5000</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
@@ -4367,18 +16583,18 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+  <act:parent type="guid">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Körperschaftsteuer</act:name>
-  <act:id type="new">c1af2797333ccc28ffc1d72503907e6a</act:id>
+  <act:name>Einkauf von Roh-,Hilfs- und Betriebsstoffen</act:name>
+  <act:id type="guid">fab1862f5086e1c76097e33939262fb6</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>7600</act:code>
+  <act:code>5100</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4389,18 +16605,19 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e21495299b1086c8dc31c2bc35097abb</act:parent>
+  <act:parent type="guid">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Solidaritätszuschlag</act:name>
-  <act:id type="new">b7a71f394bca842ba60294113be4dd79</act:id>
+  <act:name>Energiestoffe</act:name>
+  <act:id type="guid">24939aa21aee20bf67ebb453bbc62ab8</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>7608</act:code>
+  <act:code>5190</act:code>
+  <act:description>Fertigung</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4411,21 +16628,42 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e21495299b1086c8dc31c2bc35097abb</act:parent>
+  <act:parent type="guid">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Gewerbesteuer</act:name>
-  <act:id type="new">a716d9e7a39c1642e0c982d4e198b4f8</act:id>
+  <act:name>2. Wareneingang</act:name>
+  <act:id type="guid">59bf2e65d45938c741124bcadeaec5d7</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>7610</act:code>
   <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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3cc4cb3a122624f62657777491c1ac38</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wareneingang</act:name>
+  <act:id type="guid">a36b3a3662decaa8787337688270cdec</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>5200</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
       <slot:value type="string">false</slot:value>
     </slot>
     <slot>
@@ -4433,18 +16671,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e21495299b1086c8dc31c2bc35097abb</act:parent>
+  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Kapitalertragsteuer 25%</act:name>
-  <act:id type="new">6076967c99ae55f557bb5f389aec9afb</act:id>
+  <act:name>Wareneingang 7% Vorsteuer</act:name>
+  <act:id type="guid">b8e4326b7b3abc84f773266ba0180955</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>7630</act:code>
+  <act:code>5300</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4454,19 +16692,23 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+    <slot>
+      <slot:key>tax-related</slot:key>
+      <slot:value type="integer">1</slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">e21495299b1086c8dc31c2bc35097abb</act:parent>
+  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Kapitalertragsteuer 20%</act:name>
-  <act:id type="new">a613e8c41bc1dcaf47122f6fd1182f8a</act:id>
+  <act:name>Wareneingang 16% Vorsteuer</act:name>
+  <act:id type="guid">58240effa2e23a34456451ebdbbe2253</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>7632</act:code>
+  <act:code>5400</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4476,19 +16718,23 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+    <slot>
+      <slot:key>tax-related</slot:key>
+      <slot:value type="integer">1</slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">e21495299b1086c8dc31c2bc35097abb</act:parent>
+  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Zinsabschlagsteuer</act:name>
-  <act:id type="new">8c5073c1b3eaa6b7fbe093743a883978</act:id>
+  <act:name>lnnergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer</act:name>
+  <act:id type="guid">13ea33dfe28c5966314486a65365e804</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>7635</act:code>
+  <act:code>5420</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4499,17 +16745,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e21495299b1086c8dc31c2bc35097abb</act:parent>
+  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>19. sonstige Steuern</act:name>
-  <act:id type="new">f9231cc7c135ecb8cd26e1bfdbfa945f</act:id>
+  <act:name>Innergemeinschaftlicher Erwerb 16% Vorsteuer und 16% Umsatzsteuer</act:name>
+  <act:id type="guid">253eef204d2144b246281d7b75384463</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>5425</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4519,23 +16766,41 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>lnnergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 7% Umsatzsteuer</act:name>
+  <act:id type="guid">c09d979b33988759f9473bd3bb0d7263</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>5430</act:code>
+  <act:slots>
     <slot>
-      <slot:key>hbci</slot:key>
-      <slot:value type="frame"/>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Sonstige Steuern</act:name>
-  <act:id type="new">83c48056443495fc96a177d5513598ec</act:id>
+  <act:name>lnnergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 16% Umsatzsteuer</act:name>
+  <act:id type="guid">8d5c5548c5258b8cd0a67fdf7b7fa555</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>7650</act:code>
+  <act:code>5435</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4546,18 +16811,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f9231cc7c135ecb8cd26e1bfdbfa945f</act:parent>
+  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Grundsteuer</act:name>
-  <act:id type="new">99fa7f6839501878a2e992c88f8a2c54</act:id>
+  <act:name>Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne UStID 16% Vorsteuer und 16% Umsatzsteuer</act:name>
+  <act:id type="guid">4179a7eda45302f30da1ce7808e5463c</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>7680</act:code>
+  <act:code>5440</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4568,18 +16833,19 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f9231cc7c135ecb8cd26e1bfdbfa945f</act:parent>
+  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Kfz-Steuer</act:name>
-  <act:id type="new">2e1f0ef22d5dc9d69a80abb6dcb6ca58</act:id>
+  <act:name>Wareneingang 5% Vorsteuer</act:name>
+  <act:id type="guid">dbd9ab580fa1fb60a45c477e3b7fa0f1</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>7685</act:code>
+  <act:code>5500</act:code>
+  <act:description>Landw. Durchschnitt?</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4590,17 +16856,19 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f9231cc7c135ecb8cd26e1bfdbfa945f</act:parent>
+  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>5. Materialaufwand</act:name>
-  <act:id type="new">dde83a097fa39d01adbaf2d69b16a838</act:id>
+  <act:name>Wareneingang 9% Vorsteuer</act:name>
+  <act:id type="guid">17800e5d4b8d653b38b86270b8d1c63a</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>5530</act:code>
+  <act:description>Landw. Durchschnitt?</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4610,22 +16878,41 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Steuerfreier innergemeinschaftlicher Erwerb</act:name>
+  <act:id type="guid">579814af34b2411b7ab94e395ea58257</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>5550</act:code>
+  <act:slots>
     <slot>
-      <slot:key>hbci</slot:key>
-      <slot:value type="frame"/>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>a) Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
-  <act:id type="new">6f878213f027dcb1c833c4e2f8f31851</act:id>
+  <act:name>Steuerfreie Einfuhren</act:name>
+  <act:id type="guid">2404c0f4f5d8b20708d4ad38b66337d0</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>5559</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4635,23 +16922,41 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Waren aus einem Umsatzsteuerlager,  13a UStG 7% Vorsteuer und 7% Umsatzsteuer</act:name>
+  <act:id type="guid">eb471a7842288bc20eaf44798a207f1f</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>5560</act:code>
+  <act:slots>
     <slot>
-      <slot:key>hbci</slot:key>
-      <slot:value type="frame"/>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">dde83a097fa39d01adbaf2d69b16a838</act:parent>
+  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Einkauf von Roh-,Hilfs- und Betriebsstoffen</act:name>
-  <act:id type="new">bd457154d1f7700a027e562062b16004</act:id>
+  <act:name>Waren aus einem Umsatzsteuerlager,  13a UStG 16% Vorsteuer und 16% Umsatzsteuer</act:name>
+  <act:id type="guid">ee4fbeca33ba890c7d9f0530aac81998</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>5100</act:code>
+  <act:code>5565</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4662,18 +16967,17 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6f878213f027dcb1c833c4e2f8f31851</act:parent>
+  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Wareneingang 7% Vorsteuer</act:name>
-  <act:id type="new">c4472c4b08c7c8496eba89f38cf69f7f</act:id>
+  <act:name>3. Statistische Konten E&#220;R</act:name>
+  <act:id type="guid">fc97ca612c23df95481f1a141efa72ef</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>5300</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4683,23 +16987,41 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">3cc4cb3a122624f62657777491c1ac38</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Statistisches Konto Wareneinkauf zum allgemeinen Umsatzsteuersatz (E&#220;R)</act:name>
+  <act:id type="guid">ec7e6935950ee540e9c37424c888d9d4</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>5580</act:code>
+  <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">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">6f878213f027dcb1c833c4e2f8f31851</act:parent>
+  <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Wareneingang 16% Vorsteuer</act:name>
-  <act:id type="new">8070e5c7a657ce882769bbb53ac5b5e6</act:id>
+  <act:name>Statistisches Konto Wareneinkauf zum erm&#228;&#223;igten Umsatzsteuersatz (E&#220;R)</act:name>
+  <act:id type="guid">2f469e89208fa977da21582f859f48fe</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>5400</act:code>
+  <act:code>5581</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4709,22 +17031,547 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Statistisches Konto Wareneinkauf ohne Vorsteuerabzug (E&#220;R)</act:name>
+  <act:id type="guid">8b53ea5443d1b50d9f0dcaf48735988f</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>5582</act:code>
+  <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">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">6f878213f027dcb1c833c4e2f8f31851</act:parent>
+  <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Bestandsveränderungen</act:name>
-  <act:id type="new">a3cb197067c1be0470039404965d9485</act:id>
+  <act:name>Gegenkonto 5580-5582 bei Aufteilung des Wareneinkaufs nach Steuers&#228;tzen (E&#220;R)</act:name>
+  <act:id type="guid">60b03731aab04de360cc8053bac5b834</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>5589</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nicht abziehbare Vorsteuer</act:name>
+  <act:id type="guid">c8b4e4c777e6650af27bbed454f912aa</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>5600</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nicht abziehbare Vorsteuer 7%</act:name>
+  <act:id type="guid">72418055ea860195954078a93ecafa54</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>5610</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c8b4e4c777e6650af27bbed454f912aa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nicht abziehbare Vorsteuer 16%</act:name>
+  <act:id type="guid">84625bed3f700e014810140e8b2142ef</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>5650</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">c8b4e4c777e6650af27bbed454f912aa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nachl&#228;sse</act:name>
+  <act:id type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</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>5700</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nachl&#228;sse 7% Vorsteuer</act:name>
+  <act:id type="guid">71c6b4dbefb067f9ac3f7e04fe47d9d3</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>5710</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nachl&#228;sse 16% Vorsteuer</act:name>
+  <act:id type="guid">eeae7d9a0a3c5b4bfec2ff0c68d2615d</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>5720</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nachl&#228;sse aus innergemeinschaftlichem Erwerb 7% Vorsteuer/USt</act:name>
+  <act:id type="guid">675c2b002fcccf3d732ff6a10c7b0c04</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>5724</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nachl&#228;sse aus innergemeinschaftlichem Erwerb 16% Vorsteuer/USt</act:name>
+  <act:id type="guid">d4e2fd6eff61c73328273c02c860dc46</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>5725</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nachlsse aus innergemeinschaftlichem Erwerb 15% Vorsteuer/USt</act:name>
+  <act:id type="guid">0553154a78edda73119732cca870d91d</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>5727</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Skonti</act:name>
+  <act:id type="guid">d94cb515db63aaf5eabdae9db2613f43</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>5730</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Skonti 7% Vorsteuer</act:name>
+  <act:id type="guid">6874342662161d1562602ef29c4a35fe</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>5731</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d94cb515db63aaf5eabdae9db2613f43</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Skonti 16% Vorsteuer</act:name>
+  <act:id type="guid">f102ca47edf7326f8f0fc0402924f040</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>5735</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d94cb515db63aaf5eabdae9db2613f43</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Boni</act:name>
+  <act:id type="guid">efee14bb9a89c0167140dcf044adbda0</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>5740</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Boni 7% Vorsteuer</act:name>
+  <act:id type="guid">d1bd33fe663534767006d1bc9dce2071</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>5750</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">efee14bb9a89c0167140dcf044adbda0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Boni 16% Vorsteuer</act:name>
+  <act:id type="guid">2ea10f61338e8d8299589485c13dcde7</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>5760</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">efee14bb9a89c0167140dcf044adbda0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Rabatte</act:name>
+  <act:id type="guid">7b101af339d563e0dea15a34d46d9926</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>5770</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Rabatte 7% Vorsteuer</act:name>
+  <act:id type="guid">f5863ae28f94dec303acfb5549de6d86</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>5780</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7b101af339d563e0dea15a34d46d9926</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Rabatte 16% Vorsteuer</act:name>
+  <act:id type="guid">b04a4d2c473b980cba8e301fc94101a6</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>5790</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7b101af339d563e0dea15a34d46d9926</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bezugsnebenkosten</act:name>
+  <act:id type="guid">72160c90e5556e1f80b3e57278a68874</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>5800</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Leergut</act:name>
+  <act:id type="guid">566b12547e6e3c01cf3db85e46bf8dee</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>5820</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">72160c90e5556e1f80b3e57278a68874</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Z&#246;lle und Einfuhrabgaben</act:name>
+  <act:id type="guid">498f11cce103101f45a9eb3050262711</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>5840</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">72160c90e5556e1f80b3e57278a68874</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verrechnete Stoffkosten</act:name>
+  <act:id type="guid">8019039cf5ee495aea3c4e95d2007b40</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>5860</act:code>
+  <act:description>Gegenkonto 5000-99</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">72160c90e5556e1f80b3e57278a68874</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bestandsver&#228;nderungen</act:name>
+  <act:id type="guid">d826f913b7ff16ec6e61a00eb4f6876f</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>5880</act:code>
   <act:slots>
     <slot>
@@ -4736,11 +17583,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6f878213f027dcb1c833c4e2f8f31851</act:parent>
+  <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>b) Aufwendungen für bezogene Leistungen</act:name>
-  <act:id type="new">9307a9b7ab3259c1f654381d89708328</act:id>
+  <act:name> b) Aufwendungen f&#252;r bezogene Leistungen</act:name>
+  <act:id type="guid">7862bce521129521ac86d0326f7f8e3c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4761,11 +17608,32 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">dde83a097fa39d01adbaf2d69b16a838</act:parent>
+  <act:parent type="guid">57c64d9217db4ee87cece20a3c08a148</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>1. Fremdleistungen</act:name>
+  <act:id type="guid">62133a447283b07ff0502169b12fbd1c</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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7862bce521129521ac86d0326f7f8e3c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Fremdleistungen</act:name>
-  <act:id type="new">5d468af0376e5686ba37bfa9f0f690a8</act:id>
+  <act:id type="guid">bc03b40abd6ca34339b974b779da8913</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4787,11 +17655,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9307a9b7ab3259c1f654381d89708328</act:parent>
+  <act:parent type="guid">62133a447283b07ff0502169b12fbd1c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>6. Personalaufwand</act:name>
-  <act:id type="new">0f8c473ff13bbc988812102a58bd46a6</act:id>
+  <act:name>2. Umst&#228;ze, f&#252;r die als Leistungsempf&#228;nger die Steuer nach  13b Abs. 2 UStG geschuldet wird</act:name>
+  <act:id type="guid">6a2cb0c78ebe7460483db55b133914ea</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4807,22 +17675,242 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">7862bce521129521ac86d0326f7f8e3c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bauleistungen eines im Inland ans&#228;ssigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</act:name>
+  <act:id type="guid">7b5c739483aa7328a05fc0573144e14c</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>5910</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Leistungen eines im Ausland ans&#228;ssigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</act:name>
+  <act:id type="guid">1101d7a222e6d35e940885eb569f6d49</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>5915</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bauleistungen eines im Inland ans&#228;ssigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer</act:name>
+  <act:id type="guid">81f2b245256d430aa5d700109d8e401c</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>5920</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Leistungen eines im Ausland ans&#228;ssigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer</act:name>
+  <act:id type="guid">0ccccf12bc12434a789e474a90df0f5f</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>5925</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bauleistungen eines im Inland ans&#228;ssigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</act:name>
+  <act:id type="guid">844994ce765c501fc87cf436fc170db1</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>5930</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Leistungen eines im Ausland ans&#228;ssigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</act:name>
+  <act:id type="guid">23bc01f983ff417c33f72bab11eb7a50</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>5935</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bauleistungen eines im Inland ans&#228;ssigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer</act:name>
+  <act:id type="guid">be19fe61d445ebf0624a22ac1d8b55b9</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>5940</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Leistungen von ausl&#228;ndischen Unternehmern</act:name>
+  <act:id type="guid">57e14dcbb038a7016aa7918b03ac475a</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>5941</act:code>
+  <act:description>Nullregelung</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Leistungen eines im Ausland ans&#228;ssigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer</act:name>
+  <act:id type="guid">c36d54c2fbef4995bac8602e3ffec374</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>5945</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name> 6. Personalaufwand</act:name>
+  <act:id type="guid">6dd2362a27e92ab13554c41721b91795</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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>a) Löhne und Gehälter</act:name>
-  <act:id type="new">0cc823e399fb08d5327640879396e484</act:id>
+  <act:name>a) L&#246;hne und Geh&#228;lter</act:name>
+  <act:id type="guid">603fcd641f765110cac07fca1a8d47f1</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>6000</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4837,11 +17925,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">0f8c473ff13bbc988812102a58bd46a6</act:parent>
+  <act:parent type="guid">6dd2362a27e92ab13554c41721b91795</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Löhne</act:name>
-  <act:id type="new">56c30e9a99886bac63eebdf7b808988b</act:id>
+  <act:name>L&#246;hne</act:name>
+  <act:id type="guid">021c10a6b50f0249e7497733538a1ea2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4859,11 +17947,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0cc823e399fb08d5327640879396e484</act:parent>
+  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Gehälter</act:name>
-  <act:id type="new">f23e809f8245700a6c3e161576b8aca6</act:id>
+  <act:name>Geh&#228;lter</act:name>
+  <act:id type="guid">d7762789c469b9ba0c995ecac00fa353</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4881,17 +17969,127 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0cc823e399fb08d5327640879396e484</act:parent>
+  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Pauschale Steuer für Aushilfen</act:name>
-  <act:id type="new">f66f9e8f82972abd7594dc33b9606cfb</act:id>
+  <act:name>Gesch&#228;ftsf&#252;hrergeh&#228;lter der GmbH-Gesellschafter</act:name>
+  <act:id type="guid">9f7b971d6c9aa930d20d042577f6e7e4</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>6024</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d7762789c469b9ba0c995ecac00fa353</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Tantiemen</act:name>
+  <act:id type="guid">0cd6a3ae4a8ed77a769354fb33501577</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>6026</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d7762789c469b9ba0c995ecac00fa353</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gesch&#228;ftsf&#252;hrergeh&#228;lter</act:name>
+  <act:id type="guid">ad4ed94eeec9d1f687680d939a051d7d</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>6027</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d7762789c469b9ba0c995ecac00fa353</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verg&#252;tung an angestellte Mitunternehmer  15 EStG</act:name>
+  <act:id type="guid">830b44d416a1a3595da7bbd123cdc3cb</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>6028</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d7762789c469b9ba0c995ecac00fa353</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aushilfsl&#246;hne</act:name>
+  <act:id type="guid">174e74baca2359c6cb4786757e78c2f3</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>6030</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Pauschale Steuer f&#252;r Aushilfen</act:name>
+  <act:id type="guid">c9444e4ed6c85ce7d3c1f2c05ba7289b</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>6040</act:code>
   <act:slots>
     <slot>
@@ -4903,19 +18101,85 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0cc823e399fb08d5327640879396e484</act:parent>
+  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Pauschale Steuer auf sonstige Bezüge</act:name>
-  <act:id type="new">eca9ccbd3767def663bab09e9fac8597</act:id>
+  <act:name>Bedienungsgelder</act:name>
+  <act:id type="guid">90baeba6eeca7dce6dca413ebab12f16</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>6045</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ehegattengehalt</act:name>
+  <act:id type="guid">f53a0eb63a528da9759dc38a48ad6f06</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>6050</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Freiwillige soziale Aufwendungen, lohnsteuerpflichtig</act:name>
+  <act:id type="guid">e3f4c5fc49f7e76a617315ac789570f9</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>6060</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Pauschale Steuer auf sonstige Bez&#252;ge</act:name>
+  <act:id type="guid">6073cf446665ad695b594825570fd984</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>6069</act:code>
-  <act:description>(z.B. Fahrtkostenzuschüsse)</act:description>
+  <act:description>(z.B. Fahrtkostenzusch&#252;sse)</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4926,17 +18190,62 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0cc823e399fb08d5327640879396e484</act:parent>
+  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Vermögenswirksame Leistungen</act:name>
-  <act:id type="new">4ee3233b090a166ce56ddb174c9af7fb</act:id>
+  <act:name>Krankengeldzusch&#252;sse</act:name>
+  <act:id type="guid">a1db1b52125c46452388053d9aaca8f3</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>6070</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zusch&#252;sse der Agenturen f&#252;r Arbeit</act:name>
+  <act:id type="guid">c5ede0a1501fa6d356d43e07b6cc1528</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>6075</act:code>
+  <act:description>Haben!</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verm&#246;genswirksame Leistungen</act:name>
+  <act:id type="guid">8c9bad439985859c0ac0f0c59da15d7b</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>6080</act:code>
   <act:slots>
     <slot>
@@ -4948,17 +18257,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0cc823e399fb08d5327640879396e484</act:parent>
+  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>b) soziale Abgaben und Aufw. für Altersversorgung und Unterstützung</act:name>
-  <act:id type="new">d286a930ba9eed7bc364b35425aad0a7</act:id>
+  <act:name>Fahrtkostenerstattung Wohnung / Arbeitsst&#228;tte</act:name>
+  <act:id type="guid">8a86cb30f0e97e49f768cf03a4425cf7</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>6090</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -4968,16 +18278,38 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>b) soziale Abgaben und Aufwendungen f&#252;r Altersversorgung und Unterst&#252;tzung</act:name>
+  <act:id type="guid">a943872d0d0623064a3c76ccff77965e</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>6100</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">0f8c473ff13bbc988812102a58bd46a6</act:parent>
+  <act:parent type="guid">6dd2362a27e92ab13554c41721b91795</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>- davon für Altersversorgung</act:name>
-  <act:id type="new">6267dc63542469e97aab08a0302ceb71</act:id>
+  <act:name>- davon f&#252;r Altersversorgung</act:name>
+  <act:id type="guid">2906a27180c72875652cef912c773d4e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4987,7 +18319,7 @@
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
+      <slot:value type="string">true</slot:value>
     </slot>
     <slot>
       <slot:key>notes</slot:key>
@@ -4998,11 +18330,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">d286a930ba9eed7bc364b35425aad0a7</act:parent>
+  <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Aufwendungen für Altersversorgung</act:name>
-  <act:id type="new">7fd3314e990c4552a8283c8ee5b4a403</act:id>
+  <act:name>Aufwendungen f&#252;r Altersversorgung</act:name>
+  <act:id type="guid">bd06fb4afa6ea0fe09ea820a59a0213a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5020,11 +18352,55 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6267dc63542469e97aab08a0302ceb71</act:parent>
+  <act:parent type="guid">2906a27180c72875652cef912c773d4e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Pauschale Steuer f&#252;r Versicherungen</act:name>
+  <act:id type="guid">da3a1376f6f6240594701514868a0465</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>6147</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2906a27180c72875652cef912c773d4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwendungen f&#252;r Altersversorgung f&#252;r Mitunternehmer  15 EStG</act:name>
+  <act:id type="guid">e781f4fa8558d4a1c924f9f54be61a92</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>6148</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2906a27180c72875652cef912c773d4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Gesetzlich soziale Aufwendungen</act:name>
-  <act:id type="new">82511a7cec3a4387888238e5d73bfa19</act:id>
+  <act:id type="guid">6477c35aec1f143e1fb994844d5aba23</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5042,17 +18418,39 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d286a930ba9eed7bc364b35425aad0a7</act:parent>
+  <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Beiträge zur Berufsgenossenschaft</act:name>
-  <act:id type="new">2590b77eb6d595e453fc16bb11fe3983</act:id>
+  <act:name>Gesetzliche soziale Aufwendungen f&#252;r Mitunternehmer  15 EStG</act:name>
+  <act:id type="guid">ccacd70a1bf655433cff4825c8c6ce85</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>6119</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6477c35aec1f143e1fb994844d5aba23</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Beitr&#228;ge zur Berufsgenossenschaft</act:name>
+  <act:id type="guid">43a59dbf24e5c90a712a9ffb1a28b6eb</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>6120</act:code>
   <act:slots>
     <slot>
@@ -5064,11 +18462,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d286a930ba9eed7bc364b35425aad0a7</act:parent>
+  <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Freiwillige soziale Aufwendungen lohnsteuerfrei</act:name>
-  <act:id type="new">de30d8ca1ad85304f98783312c9ab978</act:id>
+  <act:id type="guid">0df32f52cf9ff60ee52c801055739122</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5086,11 +18484,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d286a930ba9eed7bc364b35425aad0a7</act:parent>
+  <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Pauschale Steuer auf sonstige Bezüge</act:name>
-  <act:id type="new">552b7122491533b4cfb02246faeb924a</act:id>
+  <act:name>Pauschale Steuer auf sonstige Bez&#252;ge</act:name>
+  <act:id type="guid">cb29a2fa9d280427c6d10bebd09b9b95</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5109,11 +18507,55 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d286a930ba9eed7bc364b35425aad0a7</act:parent>
+  <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Versorgungskassen</act:name>
+  <act:id type="guid">632f8b67c98fa3dbfd2d65b85b0a5fa7</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>6150</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwendungen f&#252;r Unterst&#252;tzung</act:name>
+  <act:id type="guid">ff5fec5a91fc012aa2009c3cdaefdad6</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>6160</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Sonstige soziale Abgaben</act:name>
-  <act:id type="new">678de71ff135a6ca0c7b5ec174903384</act:id>
+  <act:id type="guid">8c74527ab415c791f857c898cc3f3d7d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5131,11 +18573,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d286a930ba9eed7bc364b35425aad0a7</act:parent>
+  <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>7. Abschreibungen</act:name>
-  <act:id type="new">5d2bd5168e0327df99ddeb7956edb945</act:id>
+  <act:name> 7. Abschreibungen</act:name>
+  <act:id type="guid">1b709a262ee2432eed07961dc6a92463</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5156,17 +18598,17 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>a) auf immaterielle Vermögensgegenstände des Anlagevermögens und Sachanlagen</act:name>
-  <act:id type="new">a825e4a603340bc9021b2ac15847a3d2</act:id>
+  <act:name>a) auf immaterielle Verm&#246;gensgegenst&#228;nde des Anlageverm&#246;gens und Sachanlagen</act:name>
+  <act:id type="guid">190d32a7a4ab84dd1b8b1ab0ef80434c</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:description>sowie auf aktivierte Aufwendungen f&#252;r die Ingangsetzung und Erweiterung des Geschftsbetriebs</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -5181,11 +18623,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">5d2bd5168e0327df99ddeb7956edb945</act:parent>
+  <act:parent type="guid">1b709a262ee2432eed07961dc6a92463</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Abschreibungen auf immaterielle Vermögensgegenstände</act:name>
-  <act:id type="new">c70037d9ce65dfff5f11dc42c3057d5f</act:id>
+  <act:name>Abschreibungen auf immaterielle Verm&#246;gensgegenst&#228;nde</act:name>
+  <act:id type="guid">8e1b717f577f8c5207766572a74b82c1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5203,18 +18645,63 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a825e4a603340bc9021b2ac15847a3d2</act:parent>
+  <act:parent type="guid">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Abschreibungen auf Sachanlagen</act:name>
-  <act:id type="new">e4f7f3d35377fdd8b92df6f1a80f65ce</act:id>
+  <act:name>Abschreibungen auf den Gesch&#228;fts- oder Firmenwert</act:name>
+  <act:id type="guid">c5f8db0037ec2e660b0f961a6c1c143b</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>6205</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8e1b717f577f8c5207766572a74b82c1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Au&#223;erplanm&#228;&#223;ige Abschreibungen auf immaterielle Verm&#246;gensgegenst&#228;nde</act:name>
+  <act:id type="guid">592db4c9c14a80a8e7456ecd8ec7a955</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>6210</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8e1b717f577f8c5207766572a74b82c1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschreibungen auf das Anlageverm&#246;gen</act:name>
+  <act:id type="guid">135aeefb7cce9adb6f4b62a86a81385a</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>6220</act:code>
+  <act:description>ohne AfA auf Kfz und Geb&#228;ude</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -5225,17 +18712,237 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a825e4a603340bc9021b2ac15847a3d2</act:parent>
+  <act:parent type="guid">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Sofortabschreibungen geringwertiger Wirtschaftsgüter</act:name>
-  <act:id type="new">57217abc1c8a95c066e8f561656276e4</act:id>
+  <act:name>Abschreibungen auf Geb&#228;ude</act:name>
+  <act:id type="guid">7e3af2cec1d94fa94875f7e6bb442729</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>6221</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschreibungen auf Kfz</act:name>
+  <act:id type="guid">654b2d8fb24b17ce080ac3032a6e1016</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>6222</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Au&#223;erplanm&#228;&#223;ige Abschreibungen auf Sachanlagen</act:name>
+  <act:id type="guid">56c7807be9ebab1f2d13e74698dacbdf</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>6230</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Absetzung f&#252;r au&#223;ergew&#246;hnliche technische und wirtschaftliche Abnutzung der Geb&#228;ude</act:name>
+  <act:id type="guid">df22b1265a781dfa5446d878581784f2</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>6231</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Absetzung f&#252;r au&#223;ergew&#246;hnliche technische und wirtschaftliche Abnutzung der Kfz</act:name>
+  <act:id type="guid">abffa6612f6f2100d6764848292e935e</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>6232</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Absetzung f&#252;r au&#223;ergew&#246;hnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsg&#252;ter</act:name>
+  <act:id type="guid">3e3300ee8918c238ac986987e1745dc8</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>6233</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschreibungen auf Sachanlagen aufgrund steuerlicher Sondervorschriften</act:name>
+  <act:id type="guid">6e0ec5b507f0954f6b681bb1e8f31df4</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>6240</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderabschreibungen nach  7g Abs. 1 und 2 EStG (ohne Kfz)</act:name>
+  <act:id type="guid">afffbf8ca31e8d9c5a0f876d5201b0b7</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>6241</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonderabschreibungen nach  7g Abs. 1 und 2 EStG (fr Kfz)</act:name>
+  <act:id type="guid">cc91573a656468e69f74547f7a15729a</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>6242</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kaufleasing</act:name>
+  <act:id type="guid">dde45cfd13d9a9180cb6939be9e71c1a</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>6250</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sofortabschreibungen geringwertiger Wirtschaftsg&#252;ter</act:name>
+  <act:id type="guid">a7613509835f15ac7bf195a1d755a8c6</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>6260</act:code>
   <act:slots>
     <slot>
@@ -5247,17 +18954,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a825e4a603340bc9021b2ac15847a3d2</act:parent>
+  <act:parent type="guid">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>b) auf Vermögensgegenstände des Umlaufvermögens</act:name>
-  <act:id type="new">6b6eb77755eae219c7f55b3999006be9</act:id>
+  <act:name>Abschreibungen auf aktivierte geringwertige Wirtschaftsg&#252;ter</act:name>
+  <act:id type="guid">c7cd330ea487337fb40ea9b68a88989a</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>6262</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -5267,16 +18975,172 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">a7613509835f15ac7bf195a1d755a8c6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Au&#223;erplanm&#228;&#223;ige Abschreibungen auf aktivierte geringwertige Wirtschaftsg&#252;ter</act:name>
+  <act:id type="guid">c7b1ce06c9a38ccf3896f3a12112be77</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>6266</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a7613509835f15ac7bf195a1d755a8c6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschreibungen auf Aufwendungen f&#252;r die Ingangsetzung und Erweiterung des Gesch&#228;ftsbetriebs</act:name>
+  <act:id type="guid">41b94d771eb348dbb91754ca197fd84d</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>6268</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschreibungen auf Aufwendungen f&#252;r die W&#228;hrungsumstellung auf den Euro</act:name>
+  <act:id type="guid">de598aefa44164bf18998f6e74bcf4a2</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>6269</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string">Abschreibungen auf Verm&#246;gensgegenstnde des Umlaufverm&#246;gens, soweit diese die in der Kapitalgesellschaft &#252;blichen Abschreibungen &#252;berschreiten </slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>b) auf Verm&#246;gensgegenst&#228;nde des Umlaufverm&#246;gens</act:name>
+  <act:id type="guid">d4c9d630bdd7fffa3a7ab0aa5e69796e</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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>hbci</slot:key>
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">5d2bd5168e0327df99ddeb7956edb945</act:parent>
+  <act:parent type="guid">1b709a262ee2432eed07961dc6a92463</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Abschreibung auf Verm&#246;gensgegenst&#228;nde des Umlaufverm&#246;gens</act:name>
+  <act:id type="guid">8dc682285b0be36b0b50f9ca20f8d834</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>6270</act:code>
+  <act:description>soweit un&#252;blich hoch</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d4c9d630bdd7fffa3a7ab0aa5e69796e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschreibungen auf Umlaufverm&#246;gen, steuerrechtlich bedingt</act:name>
+  <act:id type="guid">8af1fdb5c5c8456eddb0b21f186dfe05</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>6272</act:code>
+  <act:description>soweit un&#252;blich hoch</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8dc682285b0be36b0b50f9ca20f8d834</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Vorwegnahme k&#252;nftiger Wertschwankungen im Umlaufverm&#246;gen</act:name>
+  <act:id type="guid">4bbda87856076d72d065bb74bedf9854</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>6275</act:code>
+  <act:description>soweit un&#252;blich hoch</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8dc682285b0be36b0b50f9ca20f8d834</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Forderungsverluste</act:name>
-  <act:id type="new">9dab9d8dbb9496b9c40af2de2116fd37</act:id>
+  <act:id type="guid">9dda452d32d7855339d67cf02698c269</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5284,7 +19148,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6280</act:code>
-  <act:description>(soweit unüblich hoch)</act:description>
+  <act:description>(soweit un&#252;blich hoch)</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -5295,11 +19159,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6b6eb77755eae219c7f55b3999006be9</act:parent>
+  <act:parent type="guid">d4c9d630bdd7fffa3a7ab0aa5e69796e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderungsverluste 7% USt</act:name>
-  <act:id type="new">6a591839fe449d7eba99adc0041eb5f2</act:id>
+  <act:id type="guid">29b7b2b34b2d36ebd857522c8ec50e73</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5307,6 +19171,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6281</act:code>
+  <act:description>soweit un&#252;blich hoch</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -5321,11 +19186,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6b6eb77755eae219c7f55b3999006be9</act:parent>
+  <act:parent type="guid">9dda452d32d7855339d67cf02698c269</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderungsverluste 16% USt</act:name>
-  <act:id type="new">42e790226695dd2d2fc1fc1998f17be7</act:id>
+  <act:id type="guid">9d80d2a60c495c4598b5e011e4689ac2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5333,6 +19198,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6285</act:code>
+  <act:description>soweit un&#252;blich hoch</act:description>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -5347,11 +19213,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6b6eb77755eae219c7f55b3999006be9</act:parent>
+  <act:parent type="guid">9dda452d32d7855339d67cf02698c269</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>8. sonstige betriebliche Aufwendungen</act:name>
-  <act:id type="new">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:id>
+  <act:name> 8. sonstige betriebliche Aufwendungen</act:name>
+  <act:id type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5372,18 +19238,16 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Sonstige betriebliche Aufwendungen</act:name>
-  <act:id type="new">fb0fd8cc48b6eccd57bfaaea87b76403</act:id>
+  <act:name>a) ordentliche betriebliche Aufwendungen</act:name>
+  <act:id type="guid">02bf19f7916e6dc15c403335dd274ccb</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>6300</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -5393,16 +19257,33 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1) Raumkosten</act:name>
+  <act:id type="guid">70f081631b2bf13005c3453c6d235c6a</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: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>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Raumkosten</act:name>
-  <act:id type="new">492db23254fc8e99164fa2cdee54389e</act:id>
+  <act:id type="guid">ffc06bae39490bb0aea65e8c6a2e125c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5424,11 +19305,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Miete</act:name>
-  <act:id type="new">82f0bc7848e3a6b90ca3d782723c946d</act:id>
+  <act:id type="guid">1ba24952187bcf28b0d93b19a593754e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5450,11 +19331,121 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Gewerbesteuerlich zu ber&#252;cksichtigende Miete &#167; 8 GewStG </act:name>
+  <act:id type="guid">01f2a8be03958de5b907d173c34bec28</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>6313</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1ba24952187bcf28b0d93b19a593754e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verg&#252;tungen an Mitunternehmer f&#252;r die mietweise &#220;berlassung ihrer Wirtschaftsg&#252;ter &#167; 16 EStG</act:name>
+  <act:id type="guid">d20bde1edb79b7c83b28ba54c57246c3</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>6314</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1ba24952187bcf28b0d93b19a593754e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Pacht</act:name>
+  <act:id type="guid">36fbb1b1ad375d67b895a61dcbe13264</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>6315</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>GewStl. zu ber&#252;cksichtigende Pacht &#167;8 GewStG</act:name>
+  <act:id type="guid">949f7bbae21f5d906be008d76760b598</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>6318</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">36fbb1b1ad375d67b895a61dcbe13264</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verg&#252;tungen an Mitunternehmer f&#252;r die pachtweise &#220;berlassung ihrer Wirtschaftsg&#252;ter &#167; 15 EStG</act:name>
+  <act:id type="guid">e122ae549e19b01d85240c7dc0c765ac</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>6319</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">36fbb1b1ad375d67b895a61dcbe13264</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Heizung</act:name>
-  <act:id type="new">ab0dba69526b0ecf9e7c56ed4d63ffef</act:id>
+  <act:id type="guid">d2f7a41bc5988a84c15d409a7a1ac7c4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5476,11 +19467,33 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Heizung f&#252;r Geb&#228;ude, die nicht zum Betriebsverm&#246;gen gehren</act:name>
+  <act:id type="guid">527bb6498891a7e13159f09bbb9f3911</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>6323</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d2f7a41bc5988a84c15d409a7a1ac7c4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Gas, Strom, Wasser</act:name>
-  <act:id type="new">7840eb6863221e08f3e961488348c106</act:id>
+  <act:id type="guid">e1e981175ccf5ca4edcd6adccfeb66d9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5502,11 +19515,33 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Gas, Strom, Wasser f&#252;r Geb&#228;ude, die nicht zum Betriebsverm&#246;gen geh&#246;ren</act:name>
+  <act:id type="guid">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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e1e981175ccf5ca4edcd6adccfeb66d9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Reinigung</act:name>
-  <act:id type="new">9b153f456d132b3b3018d7dc066b00e7</act:id>
+  <act:id type="guid">bd911169f6c58288a700ad3680953bab</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5528,17 +19563,39 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Instandhaltung betrieblicher Räume</act:name>
-  <act:id type="new">58bd0aa5af76b41653f0c5d64e00fdd0</act:id>
+  <act:name>Reinigung f&#252;r Geb&#228;ude nicht im BV</act:name>
+  <act:id type="guid">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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">bd911169f6c58288a700ad3680953bab</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Instandhaltung betrieblicher R&#228;ume</act:name>
+  <act:id type="guid">bba153d5f2ebf6a03242582df4cd0af7</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>6335</act:code>
   <act:slots>
     <slot>
@@ -5554,17 +19611,39 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Abgaben für betrieblich genutzen Grundbesitz</act:name>
-  <act:id type="new">a98bc52f0ade50b09318d8da7856a0de</act:id>
+  <act:name>Instandhaltung betrieblicher R&#228;ume in Geb&#228;uden, die nicht zum Betriebs- Gesch&#228;ftsausverm&#246;gen geh&#246;ren</act:name>
+  <act:id type="guid">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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">bba153d5f2ebf6a03242582df4cd0af7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abgaben f&#252;r betrieblich genutzen Grundbesitz</act:name>
+  <act:id type="guid">bd23b4e1d0987776bf8b4a2e1cc365f7</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>6340</act:code>
   <act:slots>
     <slot>
@@ -5580,11 +19659,33 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Abgaben f&#252;r Grundbesitz, der nicht zum Betriebsverm&#246;gen geh&#246;rt</act:name>
+  <act:id type="guid">c15beb0dbb42b6b536e98e7ce3c2d71e</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>6343</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">bd23b4e1d0987776bf8b4a2e1cc365f7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Sonstige Raumkosten</act:name>
-  <act:id type="new">b9427f235bbc3f67d10c8126757d52da</act:id>
+  <act:id type="guid">b1a207f5806c06679e077f8d6880f0b4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5606,17 +19707,83 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Sonstige Grundstücksaufwendungen</act:name>
-  <act:id type="new">322e730f71055609581220920b7b2709</act:id>
+  <act:name>Sonstige Raumkosten f&#252;r Geb&#228;ude, die nicht zum Betriebsverm&#246;gen geh&#246;ren</act:name>
+  <act:id type="guid">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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b1a207f5806c06679e077f8d6880f0b4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwendungen f&#252;r ein h&#228;usliches Arbeitszimmer (abziehbarer Anteil)</act:name>
+  <act:id type="guid">8afd48599e56b6ad92ecbe09c54be7a4</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>6348</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwendungen f&#252;r ein h&#228;usliches Arbeitszimmer (nicht abziehbarer Anteil)</act:name>
+  <act:id type="guid">1889d11a1f022fea768196f1624b8764</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>6349</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Grundst&#252;cksaufwendungen</act:name>
+  <act:id type="guid">7174a4afb8ae5f4511e62f03412093b2</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>6350</act:code>
   <act:slots>
     <slot>
@@ -5632,18 +19799,18 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Zuwendungen, Spenden</act:name>
-  <act:id type="new">5a0e542a5b77f8aa024a3aa7b07a6252</act:id>
+  <act:name>Grundst&#252;cksaufwendungen f&#252;r Geb&#228;ude, die nicht zum Betriebsverm&#246;gen geh&#246;ren</act:name>
+  <act:id type="guid">8cadce883a1ff2a1e3bfa74476a157d1</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>6391</act:code>
+  <act:code>6358</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -5654,11 +19821,32 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">7174a4afb8ae5f4511e62f03412093b2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>3) Versicherungen, Beitr&#228;ge und Abgaben</act:name>
+  <act:id type="guid">3bbae153acee96659c0f329905f34f51</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: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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Versicherungen</act:name>
-  <act:id type="new">18d4873612c50d73765d586d202551e1</act:id>
+  <act:id type="guid">90f04ea211cf6704b681616279b439a7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5676,18 +19864,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">3bbae153acee96659c0f329905f34f51</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Beiträge</act:name>
-  <act:id type="new">b3704a6b80b881369fb86f02809ad8ff</act:id>
+  <act:name>Versicherungen f&#252;r Geb&#228;ude, die zum Betriebsverm&#246;gen geh&#246;ren</act:name>
+  <act:id type="guid">81089fa1d9f726406e804f4332aeb31b</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>6420</act:code>
+  <act:code>6405</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -5698,18 +19886,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">3bbae153acee96659c0f329905f34f51</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Sonstige Abgaben</act:name>
-  <act:id type="new">d8cdd34a8f882990ee0a7f9270119ab1</act:id>
+  <act:name>Versicherungen f&#252;r Geb&#228;ude, die nicht zum Betriebsverm&#246;gen geh&#246;ren</act:name>
+  <act:id type="guid">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>6430</act:code>
+  <act:code>6408</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -5720,18 +19908,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">3bbae153acee96659c0f329905f34f51</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Reparaturen und Instandhaltung von Bauten</act:name>
-  <act:id type="new">7ccf8d312d3937a7000919cb358f7350</act:id>
+  <act:name>Nettopr&#228;mie f&#252;r R&#252;ckdeckung k&#252;nftiger Versorgungsleistungen</act:name>
+  <act:id type="guid">32e6846c4da3b5c836f4fdb8a669e53d</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>6450</act:code>
+  <act:code>6410</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -5741,23 +19929,41 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">3bbae153acee96659c0f329905f34f51</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Beitr&#228;ge</act:name>
+  <act:id type="guid">f378d6fcb32337d44bf594d1fced004e</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>6420</act:code>
+  <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">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">3bbae153acee96659c0f329905f34f51</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Reparaturen und Instandhaltung von Betriebs- und Geschäftsausstattung</act:name>
-  <act:id type="new">bd4278ac3a9eb67d3f9c2499ff7947e9</act:id>
+  <act:name>Sonstige Abgaben</act:name>
+  <act:id type="guid">8381436ba530342c0814bd870c67f727</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>6470</act:code>
+  <act:code>6430</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -5767,23 +19973,41 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">3bbae153acee96659c0f329905f34f51</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Steuerlich abzugsf&#228;hige Versp&#228;tungszuschl&#228;ge und Zwangsgelder</act:name>
+  <act:id type="guid">b4e762bb17e23ee147ec2a4f453b3e72</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>6436</act:code>
+  <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">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">8381436ba530342c0814bd870c67f727</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Wartungskosten für Hard- und Software</act:name>
-  <act:id type="new">c536f5b56d17978ae4db13e1f24e9172</act:id>
+  <act:name>Steuerlich nicht abzugsf&#228;hige Versp&#228;tungszuschl&#228;ge und Zwangsgelder</act:name>
+  <act:id type="guid">d93d9d3e569f450ba01b2c991e6e9082</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>6495</act:code>
+  <act:code>6437</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -5793,23 +20017,19 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
-    <slot>
-      <slot:key>tax-related</slot:key>
-      <slot:value type="integer">1</slot:value>
-    </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">8381436ba530342c0814bd870c67f727</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Mietleasing</act:name>
-  <act:id type="new">731fe7c1399b4396b1dd279bdf7e66f8</act:id>
+  <act:name>Ausgleichsabgabe i. S. d. Schwerbehindertengesetzes</act:name>
+  <act:id type="guid">0e7e07a66161adf5985d88b8909c24f6</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>6498</act:code>
+  <act:code>6440</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -5819,23 +20039,40 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">3bbae153acee96659c0f329905f34f51</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4) Reparaturen und Instandhaltungen</act:name>
+  <act:id type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</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: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>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Fahrzeugkosten</act:name>
-  <act:id type="new">31e9c81107f5a1790e5eb997531995fd</act:id>
+  <act:name>Reparaturen und Instandhaltung von Bauten</act:name>
+  <act:id type="guid">2582779c35290d98b4a345240c7b1c50</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>6500</act:code>
+  <act:code>6450</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -5850,18 +20087,18 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Kfz-Versicherungen</act:name>
-  <act:id type="new">127f0ebbea57e343982b6b5cc141b04b</act:id>
+  <act:name>Reparaturen und Instandhaltung von Bauten, die nicht zum Betriebsverm&#246;gen geh&#246;ren</act:name>
+  <act:id type="guid">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>6520</act:code>
+  <act:code>6458 </act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -5872,18 +20109,18 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">2582779c35290d98b4a345240c7b1c50</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Laufende Kfz-Betriebskosten</act:name>
-  <act:id type="new">d94190cafcd927b354a79a1b8225e33d</act:id>
+  <act:name>Reparaturen und Instandhaltung von technischen Anlagen und Maschinen</act:name>
+  <act:id type="guid">3a065883b79587018565f5ef79e451bf</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>6530</act:code>
+  <act:code>6460</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -5893,23 +20130,45 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Reparaturen und Instandhaltung von Betriebs- und Gesch&#228;ftsausstattung</act:name>
+  <act:id type="guid">f4c086f3a962ed623c268722789c5040</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>6470</act:code>
+  <act:slots>
     <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
       <slot:key>tax-related</slot:key>
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Kfz-Reparaturen</act:name>
-  <act:id type="new">70d15293305c79571e8156978d0e85fc</act:id>
+  <act:name>Reparaturen und Instandhaltung von anderen Anlagen</act:name>
+  <act:id type="guid">67d612f507d543b26e5880b2ca856a95</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>6540</act:code>
+  <act:code>6485</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -5919,23 +20178,41 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Reparaturen und Instandhaltung</act:name>
+  <act:id type="guid">9120ee6b090ae0a732d904a9533435a3</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>6490</act:code>
+  <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">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Garagenmiete</act:name>
-  <act:id type="new">0f1a3589cc1b1158e8c119cc0aa693ef</act:id>
+  <act:name>Wartungskosten f&#252;r Hard- und Software</act:name>
+  <act:id type="guid">27ded5821fb097fb9a435074d0e20706</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>6550</act:code>
+  <act:code>6495</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -5950,18 +20227,18 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Fremdfahrzeuge</act:name>
-  <act:id type="new">0b6fb6bc79bb69db0f10b0db8e1f0345</act:id>
+  <act:name>Mietleasing</act:name>
+  <act:id type="guid">6840fb2425ebaa4b35d7c014e1a097d6</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>6560</act:code>
+  <act:code>6498</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -5976,18 +20253,18 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Sonstige Kfz-Kosten</act:name>
-  <act:id type="new">06f0f8d605d1d535b9d80c90b37030bb</act:id>
+  <act:name> Gewerbesteuerlich zu ber&#252;cksichtigendes Mietleasing &#167; 8 GewStG</act:name>
+  <act:id type="guid">4e2ffa4719c68aecc33759447db520fb</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>6570</act:code>
+  <act:code>6499</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -5997,16 +20274,33 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">6840fb2425ebaa4b35d7c014e1a097d6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6) Werbe- und Reisekosten</act:name>
+  <act:id type="guid">c4f157aa055b2df995b3ecb00a255372</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: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>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Werbekosten</act:name>
-  <act:id type="new">3a5f202afde9af4d2eda5277d0ff702b</act:id>
+  <act:id type="guid">b79422d817942119d25d7a427466b48a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6028,11 +20322,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">c4f157aa055b2df995b3ecb00a255372</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Geschenke bis 40 ¤</act:name>
-  <act:id type="new">e0520857490ea1c53eac734007c2ad42</act:id>
+  <act:name>Geschenke bis 40 &#164;</act:name>
+  <act:id type="guid">b6c8da62c8da8f92b82da4eb160e9e90</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6055,11 +20349,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Geschenke über 40 ¤</act:name>
-  <act:id type="new">c183f3db8643a4dd19e5f9efb1e1dd20</act:id>
+  <act:name>Geschenke &#252;ber 40 &#164;</act:name>
+  <act:id type="guid">93a9ff9ad16185c64a31005738e9e396</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6082,17 +20376,39 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Repräsentationskosten</act:name>
-  <act:id type="new">ab95e9157a539e2c6b66924f5aef9dfe</act:id>
+  <act:name>Geschenke ausschlielich betrieblich genutzt</act:name>
+  <act:id type="guid">e2981f566f3ea6250302044c41aba839</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>6625</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Repr&#228;sentationskosten</act:name>
+  <act:id type="guid">43b898e6544bc5fcfebd4e7846434758</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>6630</act:code>
   <act:slots>
     <slot>
@@ -6108,11 +20424,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bewirtungskosten</act:name>
-  <act:id type="new">76c5a277df00b03970c9a534e1c5b99d</act:id>
+  <act:id type="guid">a53848dfaff5a01c12f5566ad50f25e5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6134,11 +20450,55 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Sonstige eingeschr&#228;nkt abziehbare Betriebsausgaben (abziehbarer Anteil)</act:name>
+  <act:id type="guid">3700c8594d98f7a76e55bfc6a86676b7</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>6641</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige eingeschr&#228;nkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)</act:name>
+  <act:id type="guid">f7c65aa1e4c3ed89e595892de1434f7d</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>6642</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Aufmerksamkeiten</act:name>
-  <act:id type="new">0d1f581190372e9b401a9f769cb479bf</act:id>
+  <act:id type="guid">258fe0caa33a51701bc4185c1f93305c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6160,11 +20520,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Nicht abzugsfähige Bewirtungskosten</act:name>
-  <act:id type="new">2847a1847c1d585a60dc745429f377df</act:id>
+  <act:name>Nicht abzugsf&#228;hige Bewirtungskosten</act:name>
+  <act:id type="guid">a09d04e91dcdd3b48d4b0e53b78fbf63</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6187,11 +20547,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Nicht abzugsfähige Betriebsausgaben</act:name>
-  <act:id type="new">d111556f8e173a44eaa2e5deab9ac4d1</act:id>
+  <act:name>Nicht abzugsf&#228;hige Betriebsausgaben aus Werbe-, Repr&#228;sentations- und Reisekosten (nicht abziehbarer Anteil)</act:name>
+  <act:id type="guid">8e93b671731af3c7e6469ba18095a050</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6213,11 +20573,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Reisekosten Arbeitnehmer</act:name>
-  <act:id type="new">181b3376531d8296f297c2ab9d9e7db7</act:id>
+  <act:id type="guid">03ce1f9501fb243d08288bb02a9f431e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6239,11 +20599,99 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">c4f157aa055b2df995b3ecb00a255372</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Reisekosten AN &#220;bernachtungsaufwand</act:name>
+  <act:id type="guid">9f5ea185c477f76fab9d3613d57cd2ed</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>6660 </act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">03ce1f9501fb243d08288bb02a9f431e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Reisekosten Arbeitnehmer, Fahrtkosten</act:name>
+  <act:id type="guid">ef38fa59dc24f353ca58eed4fd4598b7</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>6663</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">03ce1f9501fb243d08288bb02a9f431e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
+  <act:id type="guid">3690b5774a7b214ca3d1d25ea7ddda2c</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>6664</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">03ce1f9501fb243d08288bb02a9f431e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kilometergelderstattung Arbeitnehmer</act:name>
+  <act:id type="guid">481d3daffce715cb9d6a3141b9e7b0f5</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>6668</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">03ce1f9501fb243d08288bb02a9f431e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Reisekosten Unternehmer</act:name>
-  <act:id type="new">a85dc755661ce182c3757672f2250846</act:id>
+  <act:id type="guid">98f2cfd54498e60e453551992e9396de</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6265,18 +20713,18 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">c4f157aa055b2df995b3ecb00a255372</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Verkaufsprovisionen</act:name>
-  <act:id type="new">5867f8151df62c029d70faefc7e53c4e</act:id>
+  <act:name>Reisekosten Unternehmer, Fahrtkosten</act:name>
+  <act:id type="guid">21b362e4c1d8e75f13c8eac7c257e731</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>6770</act:code>
+  <act:code>6673</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -6286,23 +20734,41 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">98f2cfd54498e60e453551992e9396de</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Reisekosten Unternehmer Verpflegungsmehraufwand</act:name>
+  <act:id type="guid">1f4501027152a2c991871b11af315a86</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>6674</act:code>
+  <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">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">98f2cfd54498e60e453551992e9396de</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Fremdarbeiten</act:name>
-  <act:id type="new">315e525b102852a089ab413a6396f054</act:id>
+  <act:name>Reisekosten Unternehmer &#220;bernachtungsaufwand</act:name>
+  <act:id type="guid">ec5060c7937a19f46dec14e055844a73</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>6780</act:code>
+  <act:code>6680</act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -6312,23 +20778,41 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">98f2cfd54498e60e453551992e9396de</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Fahrten zwischen Wohnung und Arbeitsst&#228;tte (abziehbarer Anteil)</act:name>
+  <act:id type="guid">21bab4bc2ec9de58da3936a5c1cde062</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>6688</act:code>
+  <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">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">98f2cfd54498e60e453551992e9396de</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Aufwand für Gewährleistung</act:name>
-  <act:id type="new">d646ae9b13da5222d138886f4e3bb0fe</act:id>
+  <act:name>Fahrten zwischen Wohnung und Arbeitsst&#228;tte (nicht abziehbarer Anteil)</act:name>
+  <act:id type="guid">e1d310d113198de82c883c990f45c0c9</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>6790</act:code>
+  <act:code>6689 </act:code>
   <act:slots>
     <slot>
       <slot:key>placeholder</slot:key>
@@ -6338,16 +20822,56 @@
       <slot:key>notes</slot:key>
       <slot:value type="string"></slot:value>
     </slot>
+  </act:slots>
+  <act:parent type="guid">98f2cfd54498e60e453551992e9396de</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Fahrten Wohnung zwischen Wohnung und Arbeitsst&#228;tte (Haben)</act:name>
+  <act:id type="guid">d3319b0c0ee3501a4ad454bf51a775b4</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>6690</act:code>
+  <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">false</slot:value>
     </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">98f2cfd54498e60e453551992e9396de</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>8) verschiedene betriebliche Kosten</act:name>
+  <act:id type="guid">34be7b6c3246314364ef3ad2c6aead4c</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:description>allg. Verwaltungskosten</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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Porto</act:name>
-  <act:id type="new">1395a374425089d52eebc85f3091caf8</act:id>
+  <act:id type="guid">650ff8bf8093ccdf22967ea2170d4662</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6365,11 +20889,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Telefon</act:name>
-  <act:id type="new">39bbdcf5418107f4c94af8c7bfe65f50</act:id>
+  <act:id type="guid">70679407bd887c210be18b13ecd2e993</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6391,11 +20915,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Telefax</act:name>
-  <act:id type="new">97bc1542af5a115c89f5dc303e5ed084</act:id>
+  <act:name>Telefax und Internetkosten</act:name>
+  <act:id type="guid">f610d9e35ca581d6f9bb10ba5e7c1dc4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6417,11 +20941,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Bürobedarf</act:name>
-  <act:id type="new">8bee3f57168d9465b63551a324c9358e</act:id>
+  <act:name>B&#252;robedarf</act:name>
+  <act:id type="guid">2221c8cff3d810a4bae301c8b49fc2d7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6443,11 +20967,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Zeitschriften, Bücher</act:name>
-  <act:id type="new">325f95eddfab6d1637e43352892063ec</act:id>
+  <act:name>Zeitschriften, B&#252;cher</act:name>
+  <act:id type="guid">cb4bef387198c244d4c3b325dd517fb5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6469,11 +20993,99 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Fortbildungskosten</act:name>
+  <act:id type="guid">99f7e61a734cfa3e5c4b75505763507f</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>6821</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Freiwillige Sozialleistungen</act:name>
+  <act:id type="guid">22feccd4f438a201bc974eb7449018c5</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>6822</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verg&#252;tungen an Mitunternehmer &#167;15 EStG</act:name>
+  <act:id type="guid">0ef8fe246edc5c9ee726d20851ef7afa</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>6823</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Haftungsverg&#252;tung an Mitunternehmer &#167; 15 EStG</act:name>
+  <act:id type="guid">2b14079ef17c0b9aab0bb80aa9eb4702</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>6824</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Rechts- und Beratungskosten</act:name>
-  <act:id type="new">107924961c319b7fd5224c4febdfb638</act:id>
+  <act:id type="guid">c6b2d3528bcd559dda327c4475db3d4f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6495,11 +21107,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Abschluss- und Prüfungskosten</act:name>
-  <act:id type="new">b7def6cc94f1eb289aa9ac9aef57589e</act:id>
+  <act:name>Abschlu&#223;- und Pr&#252;fungskosten</act:name>
+  <act:id type="guid">0a45ddd44e05c5daa293526d57a82346</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6521,11 +21133,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Buchführungskosten</act:name>
-  <act:id type="new">259012de784e94a8608212b78630dd0d</act:id>
+  <act:name>Buchf&#252;hrungskosten</act:name>
+  <act:id type="guid">a24c420128f82f4d97c123eb5d6eb7dc</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6547,11 +21159,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Mieten für Einrichtungen</act:name>
-  <act:id type="new">9309c92b5824423aaaeb2620fe1d52db</act:id>
+  <act:name>Mieten f&#252;r Einrichtungen</act:name>
+  <act:id type="guid">db7c598d5f21370fe0d93abb5eecd891</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6573,17 +21185,84 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Werkzeuge und Kleingeräte</act:name>
-  <act:id type="new">d3362072d7b0fc2d50785af9d2f48094</act:id>
+  <act:name>Gewerbesteuerlich zu ber&#252;cksichtigende Miete f&#252;r Einrichtungen &#167; 8 GewStG</act:name>
+  <act:id type="guid">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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">db7c598d5f21370fe0d93abb5eecd891</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Mietleasing</act:name>
+  <act:id type="guid">0cd495cd4ee05f9d842a95fd5579bec8</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>6840</act:code>
+  <act:description>Siehe auch 6498</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gewerbesteuerlich zu ber&#252;cksichtigendes Mietleasing &#167; 8 GewStG</act:name>
+  <act:id type="guid">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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">0cd495cd4ee05f9d842a95fd5579bec8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Werkzeuge und Kleinger&#228;te</act:name>
+  <act:id type="guid">e05803ace6b01012d741a9b390a427f9</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>6845</act:code>
   <act:slots>
     <slot>
@@ -6599,11 +21278,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstiger Betriebsbedarf</act:name>
-  <act:id type="new">1a14c055da867df5da08d71f36b1a91c</act:id>
+  <act:id type="guid">7d1c28e38e25d2b36ada936a584c54a7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6625,11 +21304,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Nebenkosten des Geldverkehrs</act:name>
-  <act:id type="new">b0ab2bbd01cab1d4b369eb0dd4270101</act:id>
+  <act:id type="guid">44eb5bed859eb08a5827f21a47dcf71a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6647,11 +21326,78 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Aufwendungen aus Anteilen an Kapitalgesellschaften 100 %/ 50 % nicht abzugsf&#228;hig (inl&#228;ndische Kap.Ges.)</act:name>
+  <act:id type="guid">7beb322246f002bd4296c28dbddd499d</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>6856</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwendungen aus der Ver&#228;u&#223;erung von Anteilen an Kapitalgesellschaften 100 %/50 % nicht abzugsf&#228;hig</act:name>
+  <act:id type="guid">f47307d6e04a1b6505f3cb25663e5eb6</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>6857</act:code>
+  <act:description>inl&#228;ndische Kap.Ges.</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwendungen f&#252;r Abraum- und Abfallbeseitigung</act:name>
+  <act:id type="guid">297bc769e47a9de3f3a79d80d738be12</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>6859</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Nicht abziehbare Vorsteuer</act:name>
-  <act:id type="new">71f1b527182b9ef4c3fd6904e8dc9193</act:id>
+  <act:id type="guid">409e30043821b8a8cc676a839f7ad79c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6669,11 +21415,4253 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
+  <act:name>Nicht abziehbare Vorsteuer 7%</act:name>
+  <act:id type="guid">af952f3fad333029c06aaa880d0c243b</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>6865</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">409e30043821b8a8cc676a839f7ad79c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nicht abziehbare Vorsteuer 16%</act:name>
+  <act:id type="guid">0fa17f3721cfdbee57682773a67bae9c</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>6870</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">409e30043821b8a8cc676a839f7ad79c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nicht abziehbare H&#228;lfte der Aufsichtsratsverg&#252;tungen</act:name>
+  <act:id type="guid">45e0300b7a2ab7021760b47ee8ae9b37</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>6875</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abziehbare Aufsichtsratsverg&#252;tungen</act:name>
+  <act:id type="guid">210fec9cbfd08595f74e7cc5b419b5f3</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>6876</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>sonstige betriebliche Aufwendungen</act:name>
+  <act:id type="guid">a68fab40b7f841b6f098a05d45916099</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>6300</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
+      <slot:key>tax-related</slot:key>
+      <slot:value type="integer">1</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Fremdleistungen und Fremdarbeiten</act:name>
+  <act:id type="guid">919e23f97a18a15ffafc63f6e7350222</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>6303</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a68fab40b7f841b6f098a05d45916099</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige betriebl.u.regelm.Aufwendungen</act:name>
+  <act:id type="guid">96b74a97ef5abc059013eb2598036be8</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>6304</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a68fab40b7f841b6f098a05d45916099</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5) Fahrzeugkosten</act:name>
+  <act:id type="guid">56d46dd3b373b38c30ecf7fe5321a12c</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>6500</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
+      <slot:key>tax-related</slot:key>
+      <slot:value type="integer">1</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kfz-Versicherungen</act:name>
+  <act:id type="guid">e372143fdb11893eaa5ceadb0e65bf2a</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>6520</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Laufende Kfz-Betriebskosten</act:name>
+  <act:id type="guid">9f985712d629836f14a1b3ac5e6888dc</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>6530</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
+      <slot:key>tax-related</slot:key>
+      <slot:value type="integer">1</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kfz-Reparaturen</act:name>
+  <act:id type="guid">2466cf3d44b832aeb8f2aa15abd296e5</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>6540</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
+      <slot:key>tax-related</slot:key>
+      <slot:value type="integer">1</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Garagenmiete</act:name>
+  <act:id type="guid">ce87091ed71a47b61fcfbe6496e4e366</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>6550</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
+      <slot:key>tax-related</slot:key>
+      <slot:value type="integer">1</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Leasingfahrzeugkosten</act:name>
+  <act:id type="guid">e50e36067ac6cc3efd0ca87933f69190</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>6560</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
+      <slot:key>tax-related</slot:key>
+      <slot:value type="integer">1</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Kfz-Kosten</act:name>
+  <act:id type="guid">32c57509c7ea9f75a13e5ddfd2881903</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>6570</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
+      <slot:key>tax-related</slot:key>
+      <slot:value type="integer">1</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Mautgeb&#252;hren</act:name>
+  <act:id type="guid">b03949fef50b5655c42323b71602e488</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>6580</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kfz-Kosten f&#252;r betrieblich genutzte, zum Privatverm&#246;gen geh&#246;rende Kraftfahrzeuge</act:name>
+  <act:id type="guid">395107ca46dc20f69a86b070b0aea713</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>6590</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Fremdfahrzeugkosten</act:name>
+  <act:id type="guid">6d6aa1a0a5177fc69aed2328b236abdd</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>6595</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7) Kosten der Warenabgabe</act:name>
+  <act:id type="guid">f426b343a06164be037f65c82153a874</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>6700</act:code>
+  <act:description>Vertriebskosten</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verpackungsmaterial</act:name>
+  <act:id type="guid">f8f3e2cbfb60c11ff0ad4da57b5e892f</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>6710</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f426b343a06164be037f65c82153a874</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ausgangsfrachten</act:name>
+  <act:id type="guid">8e2478b0f84490bd038922985731589a</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>6740</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f426b343a06164be037f65c82153a874</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Transportversicherungen</act:name>
+  <act:id type="guid">31f7c5cead72323f6eb941e78cfa0633</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>6760</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f426b343a06164be037f65c82153a874</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verkaufsprovisionen</act:name>
+  <act:id type="guid">4cd98cc73bd54c99cce8d019d4a657d0</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>6770</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
+      <slot:key>tax-related</slot:key>
+      <slot:value type="integer">1</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f426b343a06164be037f65c82153a874</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Fremdarbeiten (Vertrieb)</act:name>
+  <act:id type="guid">a30405fee0acc89fcf1f28f3763b719d</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>6780</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
+      <slot:key>tax-related</slot:key>
+      <slot:value type="integer">1</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f426b343a06164be037f65c82153a874</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwand f&#252;r Gew&#228;hrleistung</act:name>
+  <act:id type="guid">4f62e5bc3d3166237c90cfdad7c59879</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>6790</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
+      <slot:key>tax-related</slot:key>
+      <slot:value type="integer">1</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f426b343a06164be037f65c82153a874</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwendungen aus Kursdifferenzen</act:name>
+  <act:id type="guid">00c7e61255603682c8bf7af5368a2dfc</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>6880</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwendungen aus der W&#228;hrungsumstellung auf den Euro (Art. 43 Abs. 1 EGHGB)</act:name>
+  <act:id type="guid">fa7e2262a96d9e5b4553cc596cf8a20e</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>6882</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwendungen aus Bewertung Finanzmittelfonds</act:name>
+  <act:id type="guid">5b46fa7a80c8383b7817987ffdc2d41a</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>6883</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>b) Verluste aus dem Abgang von Gegenst&#228;nden des Anlageverm&#246;gens</act:name>
+  <act:id type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;se aus Verk&#228;ufen Sachanlageverm&#246;gen steuerfrei &#167; 4 Nr. 1a UStG</act:name>
+  <act:id type="guid">3ed8139edb0209b9ecccfc8b2e60e90a</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>6884</act:code>
+  <act:description>bei Buchverlust</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;se aus Verk&#228;ufen Sachanlageverm&#246;gen 16% USt</act:name>
+  <act:id type="guid">187525b967b669624823c158eca38554</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>6885</act:code>
+  <act:description>bei Buchverlust</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;se aus Verk&#228;ufen Sachanlageverm&#246;gen steuerfrei &#167; 4 Nr. 1b UStG</act:name>
+  <act:id type="guid">982804cfea02b767b7c1c8ef7f93ca77</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>6888</act:code>
+  <act:description>bei Buchverlust</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;se aus Verk&#228;ufen Sachanlageverm&#246;gen</act:name>
+  <act:id type="guid">c5007c2e4c42b3ab16c573f5c5b71237</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>6889</act:code>
+  <act:description>bei Buchverlust</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;se aus Verk&#228;ufen immaterieller Verm&#246;gensgegenst&#228;nde</act:name>
+  <act:id type="guid">5bb07cd267ccdd792f4144087f4e96e6</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>6890</act:code>
+  <act:description>bei Buchverlust</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;se aus Verk&#228;ufen Finanzanlagen</act:name>
+  <act:id type="guid">cf201527246b075ad0bb188073172c04</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>6891</act:code>
+  <act:description>bei Buchverlust</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erl&#246;se aus Verk&#228;ufen Finanzanlagen 100 %/50 % nicht abzugsf&#228;hig (inl&#228;ndische Kap.Ges.)</act:name>
+  <act:id type="guid">23542910d9e3b6c903cac7a39e9c1f41</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>6892</act:code>
+  <act:description>bei Buchverlust</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anlagenabg&#228;nge Sachanlagen</act:name>
+  <act:id type="guid">fe45e8c5d3f8605f609e968498d50094</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>6895</act:code>
+  <act:description>Restbuchwert bei Buchverlust</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anlagenabg&#228;nge immaterielle Verm&#246;gensgegenst&#228;nde</act:name>
+  <act:id type="guid">390b3d0248094ceb49d7d9e6b0c97923</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>6896</act:code>
+  <act:description>Restbuchwert bei Buchverlust</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anlagenabg&#228;nge Finanzanlagen</act:name>
+  <act:id type="guid">80e6bbb81081322e2ceb274401638051</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>6897</act:code>
+  <act:description>Restbuchwert bei Buchverlust</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anlagenabg&#228;nge Finanzanlagen 100 %/50 % nicht abzugsf&#228;hig (inl&#228;ndische Kap.Ges.)</act:name>
+  <act:id type="guid">6d004f5ad548387f5d77ab1022bb6b23</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>6898</act:code>
+  <act:description>Restbuchwert bei Buchverlust</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verluste aus dem Abgang von Gegenst&#228;nden des Anlageverm&#246;gens</act:name>
+  <act:id type="guid">d9425d48258c29b16537a1120e87a95d</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>6900</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verluste aus der Ver&#228;u&#223;erung von Anteilen an Kapitalgesellschaften 100 %/50 % nicht abzugsf&#228;hig</act:name>
+  <act:id type="guid">a165c149a5fe61978d3080b8caf58829</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>6903</act:code>
+  <act:description>inl&#228;ndische Kap.Ges.</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>c) Verluste aus Wertminderungen oder aus dem Abgang von Gegenst&#228;nden des Umlaufverm&#246;gens und Einstellung in die Pauschalwertberichtigung zu Forderungen</act:name>
+  <act:id type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verluste aus dem Abgang von Gegenst&#228;nden des Umlaufverm&#246;gens au&#223;er Vorr&#228;ten</act:name>
+  <act:id type="guid">a7934ed6bc0c227f56a8db770ce56d3c</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>6905</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verluste aus dem Abgang von Gegenst&#228;nden des Umlaufverm&#246;gens (au&#223;er Vorr&#228;ten) 100%/50% nicht abzugsf&#228;hig</act:name>
+  <act:id type="guid">7b6a56cb9be31c2ac6876f9334656876</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>6906</act:code>
+  <act:description>inl&#228;ndische Kap.Ges.</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschreibungen auf Umlaufverm&#246;gen au&#223;er Vorr&#228;ten und Wertpapieren des UV</act:name>
+  <act:id type="guid">f6c642a842a00ec870be113993c3bca5</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>6910</act:code>
+  <act:description>&#252;bliche H&#246;he</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschreibungen auf Umlaufverm&#246;gen au&#223;er Vorr&#228;ten und Wertpapieren des UV, steuerrechtlich bedingt</act:name>
+  <act:id type="guid">a07a9feb4404c803a7809d141ce814f4</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>6912</act:code>
+  <act:description>&#252;bliche H&#246;he</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Vorwegnahme k&#252;nftiger Wertschwankungen im Umlaufverm&#246;gen au&#223;er Vorr&#228;ten und Wertpapieren</act:name>
+  <act:id type="guid">f30a9e85f809307b9c6b686612b270db</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>6915</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwendungen aus der Zuschreibung von steuerlich niedriger bewerteten Verbindlichkeiten</act:name>
+  <act:id type="guid">06bbb091b575d82b5aa9b10d4e5a1244</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>6916</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwendugnen aus der Zuschreibung von steuerlich niedriger bewerteten R&#252;ckstellungen</act:name>
+  <act:id type="guid">4fd7ecf98b836a356fd25b36ac0c30af</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>6917</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einstellung in die Pauschalwertberichtigung zu Forderungen</act:name>
+  <act:id type="guid">ef483122f903e11765f2bb8a857d2c6e</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>6920</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>d) sonstige Aufwendungen im Rahmen der gew&#246;hnlichen Gesch&#228;ftst&#228;tigkeit</act:name>
+  <act:id type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</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: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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zuwendungen, Spenden, steuerlich nicht abziehbar</act:name>
+  <act:id type="guid">aadb8713bc20c46eaee73559e0a933f1</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>6390</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zuwendungen, Spenden f&#252;r wissenschaftliche und kulturelle Zwecke</act:name>
+  <act:id type="guid">a8ffe0b01093b873492b97badafdab63</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>6391</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zuwendungen, Spenden f&#252;r mildt&#228;tige Zwecke</act:name>
+  <act:id type="guid">5ff5de52e63d97482570719feb2bb6aa</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>6392</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zuwendungen, Spenden f&#252;r kirchliche, religi&#246;se und gemeinnt&#252;zige Zwecke</act:name>
+  <act:id type="guid">edeca0cc0461c100459c6011b003b282</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>6393</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zuwendungen, Spenden an politische Parteien</act:name>
+  <act:id type="guid">12cb45b81ae35861c826eff9356f4fab</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>6394</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zuwendungen, Spenden an Stiftungen f&#252;r gemeinn&#252;tzige Zwecke i.S.d. &#167; 52 Abs. 2 Nr. 1-3 AO</act:name>
+  <act:id type="guid">865103769caad0200af84b6a2b0449eb</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>6395</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zuwendungen, Spenden an Stiftungen f&#252;r gemeinn&#252;tzige Zwecke i.S.d. &#167; 52 Abs. 2 Nr. 4 AO</act:name>
+  <act:id type="guid">7488fcc28c27087b0481310220281ca7</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>6396</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zuwendungen, Spenden an Stiftungen f&#252;r kirchliche, religi&#246;se und gemeinn&#252;tzige Zwecke</act:name>
+  <act:id type="guid">ed5d24f9cdc13f4cd546a18535988205</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>6397</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zuwendungen, Spenden an Stiftungen f&#252;r wissenschaftliche, mildt&#228;tige, kulturelle Zwecke</act:name>
+  <act:id type="guid">e199b478a2ff769f3eb4896e46f7dbc2</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>6398</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>e) Kalkulatorische Kosten</act:name>
+  <act:id type="guid">69ea025cd488b1084c9fed0d584800e2</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: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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kalkulatorischer Unternehmerlohn</act:name>
+  <act:id type="guid">0f5d5512038a1a2360f7d44666820838</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>6970</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kalkulatorische Miete und Pacht</act:name>
+  <act:id type="guid">07eceb470a85c5a8e8e015ec75732dc8</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>6972</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kalkulatorische Zinsen</act:name>
+  <act:id type="guid">f12d99dff71fceccff0bd84c746d80b2</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>6974</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kalkulatorische Abschreibungen</act:name>
+  <act:id type="guid">71abd428b3a7cab222308414d1165d6f</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>6976</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kalkulatorische Wagnisse</act:name>
+  <act:id type="guid">ed4fd8143c9d488b8172b9642115f36b</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>6978</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kalkulatorischer Lohn f&#252;r unentgeltliche Mitarbeiter</act:name>
+  <act:id type="guid">2e014ae18903126be1305c97fba9731e</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>6979</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verrechneter kalkulatorischer Unternehmerlohn</act:name>
+  <act:id type="guid">f4c0a57e80206cf2d8c3d4033a6c7922</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>6980</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verrechnete kalkulatorische Miete und Pacht</act:name>
+  <act:id type="guid">29367c6f4dfb2f9ebe6c807e2cb32b22</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>6982</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verrechnete kalkulatorische Zinsen</act:name>
+  <act:id type="guid">9cf9f573f298a7e4a69ffeeeb4855b6f</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>6984</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verrechnete kalkulatorische Abschreibungen</act:name>
+  <act:id type="guid">2ebf5cfae6514c2a1ed8176cf9346bc7</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>6986</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verrechnete kalkulatorische Wagnisse</act:name>
+  <act:id type="guid">e24631f8be473272a47c3b3187dd1b5e</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>6988</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verrechneter kalkulatorischer Lohn f&#252;r unentgeltliche Mitarbeiter</act:name>
+  <act:id type="guid">f9218772672c2b3b1d0fec59a7fd384f</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>6989</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>f) Kosten bei Anwendung des Umsatzkostenverfahrens</act:name>
+  <act:id type="guid">7b9852168571d463059f1a9a038ca8ff</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: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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Herstellungskosten</act:name>
+  <act:id type="guid">ba73ed9d5b56579a0e0f1fb9be3b08f7</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>6990</act:code>
+  <act:description>Pos 2. der GUV beim Umsatzkostenverfahren</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7b9852168571d463059f1a9a038ca8ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verwaltungskosten</act:name>
+  <act:id type="guid">efa1c2dac899e2417457a461d74506b6</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>6992</act:code>
+  <act:description>Pos 5. der GUV beim Umsatzkostenverfahren</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7b9852168571d463059f1a9a038ca8ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Vertriebskosten</act:name>
+  <act:id type="guid">82f166849822c439759e1c6d59efb626</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>6994</act:code>
+  <act:description>Pos 4. der GUV beim Umsatzkostenverfahren</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7b9852168571d463059f1a9a038ca8ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gegenkonto zu 6990 bis 6998</act:name>
+  <act:id type="guid">9462aa571417fd3f84517efe9750f3ab</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>6999</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7b9852168571d463059f1a9a038ca8ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einstellung in die Einzelwertberichtigung zu Forderungen</act:name>
+  <act:id type="guid">8163fd4c7d3eca37779981b3fa479f0c</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>6923</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einstellungen in Sonderposten mit R&#252;cklageanteil (steuerfreie R&#252;cklagen)</act:name>
+  <act:id type="guid">bd0c0f4c5e274ad6e60cfb18cc2ca7e5</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>6925</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einstellungen in Sonderposten mit R&#252;cklageanteil (Ansparabschreibungen)</act:name>
+  <act:id type="guid">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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einstellungen in Sonderposten mit R&#252;cklageanteil (Sonderabschreibungen)</act:name>
+  <act:id type="guid">d178ab7cd9f293421fe9c19d4e13fea0</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>6927</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einstellungen in Sonderposten mit R&#252;cklageanteil (Existenzgr&#252;nderr&#252;cklage)</act:name>
+  <act:id type="guid">a925fa0dcc3618aba6ee7df3eb317b1e</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>6928</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einstellungen in Sonderposten mit R&#252;cklageanteil (&#167; 52 Abs. 16 EStG)</act:name>
+  <act:id type="guid">77d002bae022921736161cb5f75a114c</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>6929</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungsverluste</act:name>
+  <act:id type="guid">18243e4b412ad0a904dc36d08b20f695</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>6930</act:code>
+  <act:description>&#252;bliche H&#246;he</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungsverluste 7% USt</act:name>
+  <act:id type="guid">96b7ddc8873d37c832c1895bb5295877</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>6931</act:code>
+  <act:description>&#252;bliche H&#246;he</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">18243e4b412ad0a904dc36d08b20f695</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungsverluste aus steuerfreien EG-Lieferunge</act:name>
+  <act:id type="guid">5799ffd0a84b5b30cb70b3a9f61d8c2b</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>6932</act:code>
+  <act:description>&#252;bliche H&#246;he</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">18243e4b412ad0a904dc36d08b20f695</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="guid">97446722c73f354b7352263e7f95bc4d</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>6933</act:code>
+  <act:description>&#252;bliche H&#246;he</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">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="guid">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>&#252;bliche H&#246;he</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">18243e4b412ad0a904dc36d08b20f695</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungsverluste 16% USt</act:name>
+  <act:id type="guid">39591bd8942fd922918d1bb6b93f4f9a</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>6935</act:code>
+  <act:description>&#252;bliche H&#246;he</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">18243e4b412ad0a904dc36d08b20f695</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungsverluste 15% USt</act:name>
+  <act:id type="guid">7378d4441f6dd694f08bdf075a3c8912</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>6937</act:code>
+  <act:description>&#252;bliche H&#246;he</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">18243e4b412ad0a904dc36d08b20f695</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="guid">2c48f1ac4c9e5b5c1538185a0fac4086</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>6939</act:code>
+  <act:description>&#252;bliche H&#246;he</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">18243e4b412ad0a904dc36d08b20f695</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Periodenfremde Aufwendungen</act:name>
+  <act:id type="guid">af18df2b2025b73e9930a526e62d3c59</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>6960</act:code>
+  <act:description>soweit nicht au&#223;erordentlich</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Aufwendungen betriebsfremd und regelm&#228;&#223;ig</act:name>
+  <act:id type="guid">0b9c660016fdb2c55e77c6247a4a01d3</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>6967</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Aufwendungen unregelm&#228;&#223;ig</act:name>
+  <act:id type="guid">9ae1bd620b72585ccb331cd711dcf928</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>6969</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>12. Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufverm&#246;gens</act:name>
+  <act:id type="guid">676de19f4a18cfe6f34d77b99c9c0902</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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
+      <slot:key>hbci</slot:key>
+      <slot:value type="frame"/>
+    </slot>
+  </act:slots>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschreibungen auf Finanzanlagen</act:name>
+  <act:id type="guid">330db1de3813d4b598b2646016d5bab4</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>7200</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">676de19f4a18cfe6f34d77b99c9c0902</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschreibungen auf Finanzanlagen 100% / 50% nicht abzugsf&#228;hig</act:name>
+  <act:id type="guid">358c113659c03c17bc78f677e64f6b9f</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>7204</act:code>
+  <act:description>inl&#228;ndische Kap.Ges.</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">330db1de3813d4b598b2646016d5bab4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschreibungen aufgrund von Verlustanteilen an Mitunternehmerschaften &#167; 8 GewStG</act:name>
+  <act:id type="guid">bd99edea1955d7a98773772ab91332f4</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>7208</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">330db1de3813d4b598b2646016d5bab4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschreibungen auf Wertpapiere des Umlaufverm&#246;gens</act:name>
+  <act:id type="guid">73ee82a70b1684f63ff518efbffe2f49</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>7210</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">330db1de3813d4b598b2646016d5bab4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschreibungen auf Wertpapiere des Umlaufverm&#246;gens 100% / 50% nicht abzugsf&#228;hig</act:name>
+  <act:id type="guid">7911b18245637ed89f2c415b63d70b4a</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>7214</act:code>
+  <act:description>inl&#228;ndische Kap.Ges.</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">330db1de3813d4b598b2646016d5bab4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschreibungen auf Finanzanlagen aufgrund steuerlicher Sondervorschriften</act:name>
+  <act:id type="guid">3931c679d22ec4e1e3c22f47fc33a998</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>7250</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">330db1de3813d4b598b2646016d5bab4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften 100% / 50% nicht abzugsf&#228;hig</act:name>
+  <act:id type="guid">67c96069ce438824638e4e15916597fc</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>7255</act:code>
+  <act:description>inl&#228;ndische Kap.Ges.</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">330db1de3813d4b598b2646016d5bab4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Vorwegnahme k&#252;nfiger Wertschwankungen bei Wertpapieren des Umlaufverm&#246;gens</act:name>
+  <act:id type="guid">931177616ce28c479616ee898e40e54f</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>7260</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">330db1de3813d4b598b2646016d5bab4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>13. Zinsen und &#228;hnliche Aufwendungen</act:name>
+  <act:id type="guid">1848323dfe915f8ed2a24bc00fef1e16</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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
+      <slot:key>hbci</slot:key>
+      <slot:value type="frame"/>
+    </slot>
+  </act:slots>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>- davon an verbundene Unternehmen</act:name>
+  <act:id type="guid">1d2e4fdc63afeae1c59bf9b936518804</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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
+      <slot:key>hbci</slot:key>
+      <slot:value type="frame"/>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zinsen und &#228;hnliche Aufwendungen an verbundene Unterbundenen nehmen</act:name>
+  <act:id type="guid">1966a089d55a2ad1e46f39a708db8ed0</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>7309</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zinsaufwendungen f&#252;r kurzfristige Verbindlichkeiten an verbundene Unternehmen</act:name>
+  <act:id type="guid">dd8da7f44322b874a2a61794a5e8f9d2</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>7319</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zinsaufwendungen f&#252;r langfristige Verbindlichkeiten an verbundene Unternehmen</act:name>
+  <act:id type="guid">09014c042581b5688f4ea7616d4dba6c</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>7329</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zins&#228;hnliche Aufwendungen an verbundene Unternehmen</act:name>
+  <act:id type="guid">c9288106558e37941eacb7f050faa701</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>7339</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Diskontaufwendungen an verbundene Unternehmen</act:name>
+  <act:id type="guid">f18b03725d22a5290070bf9156c09981</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>7349</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zinsen und &#228;hnliche Aufwendungen an verbundene Unternehmen 100 %/50 % nicht abzugsf&#228;hig</act:name>
+  <act:id type="guid">f40038a15e50f1e799367827fee722f2</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>7351</act:code>
+  <act:description>inl&#228;ndische Kap. Ges.</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwendungen aus Verlust&#252;bernahme und aufgrund einer Gewinngemeinschaft, eines Gewinn- oder Teilgewinnabf&#252;hrungsvertrags abgef&#252;hrte Gewinne</act:name>
+  <act:id type="guid">61f884f026b5cec86f75f7b9b25ea945</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: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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwendungen aus Verlust&#252;bernahme</act:name>
+  <act:id type="guid">de484140fc50bdd3865d5e66b6b6d9fb</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>7390</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">61f884f026b5cec86f75f7b9b25ea945</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abgef&#252;hrte Gewinne aufgrund einer Gewinngemeinschaft</act:name>
+  <act:id type="guid">a7eb8794d1e171f9b46826656b15d055</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>7392</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">61f884f026b5cec86f75f7b9b25ea945</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abgef&#252;hrte Gewinne aufgrund eines Gewinn- oder Teilgewinnabf&#252;hrungsvertrags</act:name>
+  <act:id type="guid">55fd30f01dc015a758adc2569c341d5c</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>7394</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">61f884f026b5cec86f75f7b9b25ea945</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abgef&#252;hrte Gewinnanteile an stille Gesellschafter &#167; 8 GewStG</act:name>
+  <act:id type="guid">da217e4cc01d7e715df599db374c19bb</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>7399</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">61f884f026b5cec86f75f7b9b25ea945</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zinsen und &#228;hnliche Aufwendungen</act:name>
+  <act:id type="guid">8077a61128333def2454214ea7b6df5c</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>7300</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Steuerlich abzugsf&#228;hige, andere Nebenleistungen zu Steuern</act:name>
+  <act:id type="guid">d462c502a4fc36b1664d9ac5b6e55eca</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>7303</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8077a61128333def2454214ea7b6df5c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Steuerlich nicht abzugsf&#228;hige, andere Nebenleistungen zu Steuern</act:name>
+  <act:id type="guid">634a3ca870fe09a6543a4c77e03e9d88</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>7304</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8077a61128333def2454214ea7b6df5c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zinsaufwendungen &#167; 233a AO betriebliche Steuern</act:name>
+  <act:id type="guid">175898858541f5e2e9076eced4e27fb7</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>7305</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8077a61128333def2454214ea7b6df5c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zinsaufwendungen &#167;&#167; 233a bis 237 AO</act:name>
+  <act:id type="guid">b38f82c5de3a784f2e9eab49d678d655</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>7306</act:code>
+  <act:description>Personenternehmen</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8077a61128333def2454214ea7b6df5c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zinsaufwendungen f&#252;r kurzfristige Verbindlichkeiten</act:name>
+  <act:id type="guid">71a9174e0b5d1b37537fbaae957435e9</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>7310</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nicht abzugsf&#228;hige Schuldzinsen (langfristig) gem&#228;&#223; &#167; 4 Abs. 4a EStG</act:name>
+  <act:id type="guid">94d77d7d8bc10d776c6bd03774e8294a</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>7313</act:code>
+  <act:description>Hinzurechnungsbetrag</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">71a9174e0b5d1b37537fbaae957435e9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nicht abzugsf&#228;hige Schuldzinsen (kurzfristig) gem&#228;&#223; &#167; 4 Abs. 4a EStG</act:name>
+  <act:id type="guid">d84388a7f7fcea4151c1b93a677dcfdb</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>7314</act:code>
+  <act:description>Hinzurechnungsbetrag</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">71a9174e0b5d1b37537fbaae957435e9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>In Dauerschuldzinsen umqualifizierte Zinsen auf kurzfristige Verbindlichkeiten</act:name>
+  <act:id type="guid">3b18d6e9227a2b37f21f0108977313d4</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>7318</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">71a9174e0b5d1b37537fbaae957435e9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zinsaufwendungen f&#252;r langfristige Verbindlichkeiten</act:name>
+  <act:id type="guid">40bbf2cc46016fd17529264fd27c534d</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>7320</act:code>
+  <act:description>(l&#228;nger als 1 Jahr)</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zinsaufwendungen f&#252;r Geb&#228;ude, die zum Betriebsverm&#246;gen geh&#246;ren</act:name>
+  <act:id type="guid">1ab72d64e7b05bc69909c41a978c6a50</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>7325</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">40bbf2cc46016fd17529264fd27c534d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zinsen zur Finanzierung des Anlageverm&#246;gen</act:name>
+  <act:id type="guid">bcac5b0849ab920dea3af584fea43dbe</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>7326</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">40bbf2cc46016fd17529264fd27c534d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Renten und dauernde Lasten aus Gr&#252;ndung/Erwerb &#167; 8 GewStG</act:name>
+  <act:id type="guid">62aa443abf3cad9e8c7408d27870333d</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>7327</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">40bbf2cc46016fd17529264fd27c534d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zinsaufwendungen an Mitunternehmer f&#252;r die Hingabe von Kapital &#167; 15 EStG</act:name>
+  <act:id type="guid">a4d96f9f3cf84a6f9d356bb79305d1c3</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>7328</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">40bbf2cc46016fd17529264fd27c534d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zins&#228;hnliche Aufwendungen</act:name>
+  <act:id type="guid">453e411aa183b227f77b8a8f7fcc7b3a</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>7330</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Diskontaufwendungen</act:name>
+  <act:id type="guid">262f8fda4cf7472e8302007611238c40</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>7340</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zinsen und &#228;hnliche Aufwendungen 100 %/50 % nicht abzugsf&#228;hig</act:name>
+  <act:id type="guid">f0127b77131b4bc05f3dbc8b3adccbe2</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>7350</act:code>
+  <act:description>inl&#228;ndische Kap. Ges.</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>16. au&#223;erordentliche Aufwendungen</act:name>
+  <act:id type="guid">17d4b5a4b578ad6b4b9c1ba56a4822bd</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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
+      <slot:key>hbci</slot:key>
+      <slot:value type="frame"/>
+    </slot>
+  </act:slots>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Au&#223;erordentliche Aufwendungen</act:name>
+  <act:id type="guid">a425bb1a0869b8059903e0e1e4e6e7d7</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>7500</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
+      <slot:key>tax-related</slot:key>
+      <slot:value type="integer">1</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">17d4b5a4b578ad6b4b9c1ba56a4822bd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Au&#223;erordentliche Aufwendungen finanzwirksam</act:name>
+  <act:id type="guid">b50841637aacd8821dbde8e6e05c3fac</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>7501</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a425bb1a0869b8059903e0e1e4e6e7d7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Au&#223;erordentliche Aufwendungen nicht finanzwirksam</act:name>
+  <act:id type="guid">0412205ed5ffe3729f9cc5f108e85164</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>7550</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a425bb1a0869b8059903e0e1e4e6e7d7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>18. Steuern vom Einkommen und vom Ertrag</act:name>
+  <act:id type="guid">b1f254106f1e487b31aad762ad1cca11</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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
+      <slot:key>hbci</slot:key>
+      <slot:value type="frame"/>
+    </slot>
+  </act:slots>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>K&#246;rperschaftsteuer</act:name>
+  <act:id type="guid">f00e5e2126e3acdb3789807e0596a497</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>7600</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>K&#246;rperschaftsteuer f&#252;r Vorjahre</act:name>
+  <act:id type="guid">dac7d570edd203341ce4d39c2517f750</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>7603</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f00e5e2126e3acdb3789807e0596a497</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>K&#246;rperschaftsteuererstattung Vorjahre</act:name>
+  <act:id type="guid">1cf095a03ae8f592517129e153888779</act:id>
+  <act:type>INCOME</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>7604</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f00e5e2126e3acdb3789807e0596a497</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Solidarit&#228;tszuschlagerstattungen f&#252;r Vorjahre</act:name>
+  <act:id type="guid">1e77373beb4c9db9896dbe0a4fadadfb</act:id>
+  <act:type>INCOME</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>7607</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Solidarit&#228;tszuschlag</act:name>
+  <act:id type="guid">37f2cf5b574a0246a80339837b08b586</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>7608</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Solidarit&#228;tszuschlag f&#252;r Vorjahre</act:name>
+  <act:id type="guid">ee391946c23bc42d7242a2e8274bfd5b</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>7609</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gewerbesteuer</act:name>
+  <act:id type="guid">793d583394dea1e0cf246a96fdbec63b</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>7610</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gewerbeertragsteuer</act:name>
+  <act:id type="guid">68a54a040f323b6e7d1fb523cbd87ab5</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>7620</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kapitalertragsteuer 25%</act:name>
+  <act:id type="guid">5e602d7d30968020455d5c3b186b28ca</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>7630</act:code>
+  <act:description>veraltet?</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kapitalertragsteuer 20%</act:name>
+  <act:id type="guid">d1dcadd48624202fd54fec6da7856400</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>7632</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anrechenbarer Solidarit&#228;tszuschlag auf Kapitelertragsteuer 20%</act:name>
+  <act:id type="guid">d66b1671cba6383f643915ae77a8f941</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>7634</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zinsabschlagsteuer</act:name>
+  <act:id type="guid">0c8fe1fdff73fe37cdadc48114fb925b</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>7635</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anrechenbarer Solidarit&#228;tszuschlag auf Zinsabschlagsteuer</act:name>
+  <act:id type="guid">a664c82b645a6bb5f7e7ca1d686fe7bc</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>7638</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Steuernachzahlungen Vorjahre f&#252;r Steuern vom Einkommen und Ertrag</act:name>
+  <act:id type="guid">2dcdda5bddb370d006d58005a7747319</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>7640</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Steuererstattungen Vorjahre f&#252;r Steuern vom Einkommen und Ertrag</act:name>
+  <act:id type="guid">130df50d42fa3997e514ac9f0ac0535b</act:id>
+  <act:type>INCOME</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>7642</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus der Aufl&#246;sung von R&#252;ckstellungen f&#252;r Steuern vom Einkommen und Ertrag</act:name>
+  <act:id type="guid">18cd9d7d36213618539f9b644909b88c</act:id>
+  <act:type>INCOME</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>7644</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>19. sonstige Steuern</act:name>
+  <act:id type="guid">14317143371642d28f1085f244e92164</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:description>ertragsunabh&#228;ngig</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Steuern</act:name>
+  <act:id type="guid">a5866629e278f3178e1a89e670c364f1</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>7650</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">14317143371642d28f1085f244e92164</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbrauchsteuer</act:name>
+  <act:id type="guid">fe4984b6ffd6067845565f6a79e72ba3</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>7675</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a5866629e278f3178e1a89e670c364f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>&#214;kosteuer</act:name>
+  <act:id type="guid">645ac69df0e23132e58e1801fc9cc19b</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>7678</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a5866629e278f3178e1a89e670c364f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Grundsteuer</act:name>
+  <act:id type="guid">9cba85054f28605b1ab51a2bb2c975a5</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>7680</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a5866629e278f3178e1a89e670c364f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Grundsteuer f&#252;r Geb&#228;ude, die nicht zum Betriebsverm&#246;gen geh&#246;ren</act:name>
+  <act:id type="guid">cd44de7e0aee2706b301f9c1bacef79c</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>7684</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">9cba85054f28605b1ab51a2bb2c975a5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kfz-Steuer</act:name>
+  <act:id type="guid">f4d4caa38a00a232835988f7c55c2658</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>7685</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a5866629e278f3178e1a89e670c364f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Steuernachzahlungen Vorjahre f&#252;r sonstige Steuern</act:name>
+  <act:id type="guid">80b1d48962ca79526f05164c4ded631a</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>7690</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a5866629e278f3178e1a89e670c364f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Steuererstattungen Vorjahre f&#252;r sonstige Steuern</act:name>
+  <act:id type="guid">99e113ed0416a564d64005711d670e91</act:id>
+  <act:type>INCOME</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>7692</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a5866629e278f3178e1a89e670c364f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus der Aufl&#246;sung von R&#252;ckstellungen f&#252;r sonstige Steuern</act:name>
+  <act:id type="guid">38e68910c9a79657ea751abc1746f44b</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>7694</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a5866629e278f3178e1a89e670c364f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>20. Jahres&#252;berschu&#223;/Jahresfehlbetrag</act:name>
+  <act:id type="guid">cc7dbfb6a1542855e03eecdaee3237ea</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:description>Achtung Summe 14+17+18+19</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+    <slot>
+      <slot:key>hbci</slot:key>
+      <slot:value type="frame"/>
+    </slot>
+  </act:slots>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>21. Ver&#228;nderungen Vort&#228;ge und R&#252;cklagen</act:name>
+  <act:id type="guid">e940821294093238c9ed9e89a1d00a37</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: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"></slot:value>
+    </slot>
+  </act:slots>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1. Gewinn-/Verlustvortrag nach Verwendung</act:name>
+  <act:id type="guid">644e496fc6f9e01e389755e3bd69d80d</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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e940821294093238c9ed9e89a1d00a37</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gewinnvortrag nach Verwendung</act:name>
+  <act:id type="guid">85f811bc3d9a818d6f5ba196cd2979aa</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>7700</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gewinnvortrag 40% Vorbelastung</act:name>
+  <act:id type="guid">3c7e5794b38633932062b2764bed0b43</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>7705</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gewinnvortrag 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
+  <act:id type="guid">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:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gewinnvortrag 0% Vorbelastung (EK02)</act:name>
+  <act:id type="guid">2d59454941ced193128838396e722b00</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>7715</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verlustvortrag nach Verwendung</act:name>
+  <act:id type="guid">36a5b6f056a05e744a8a4c6460a85396</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>7720</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Entnahmen aus der Kapitalr&#252;cklage</act:name>
+  <act:id type="guid">7d98054b81da8fa1b1ea68d7d92b047b</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>7730</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2. Entnahmen aus Gewinnr&#252;cklagen</act:name>
+  <act:id type="guid">e250efca9681cba74a7eb7f31361d9af</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: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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e940821294093238c9ed9e89a1d00a37</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Entnahmen aus der gesetzlichen R&#252;cklage</act:name>
+  <act:id type="guid">51cfa2d6b27ca7d0d84c5954d1516c9a</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>7735</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string">Aufwandskonten?</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e250efca9681cba74a7eb7f31361d9af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Entnahmen aus der R&#252;cklage f&#252;r eigene Anteile</act:name>
+  <act:id type="guid">b9a6f1ae114ab0b860679518eca422e6</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>7740</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string">Aufwandskonten?</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e250efca9681cba74a7eb7f31361d9af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Entnahmen aus satzungsm&#228;&#223;igen R&#252;cklagen</act:name>
+  <act:id type="guid">7b20bdd2f040526d654f09199a8c0fdd</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>7745</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string">Aufwandskonten?</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e250efca9681cba74a7eb7f31361d9af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Entnahmen aus anderen Gewinnr&#252;cklagen</act:name>
+  <act:id type="guid">09e7daa17493f116f02ea85a59c2741c</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>7750</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string">Aufwandskonten?</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e250efca9681cba74a7eb7f31361d9af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertr&#228;ge aus Kapitalherabsetzung</act:name>
+  <act:id type="guid">ddc1d0d55f2c987b67aa4107272855fc</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>7755</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string">Aufwandskonten?</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e250efca9681cba74a7eb7f31361d9af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einstellungen in die Kapitalr&#252;cklage nach den Vorschriften &#252;ber die vereinfachte Kapitalherabsetzung</act:name>
+  <act:id type="guid">24ab942af2624f4557eee713594cfe8a</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>7760</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string">Aufwandskonten?</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e250efca9681cba74a7eb7f31361d9af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3. Einstellungen in Gewinnr&#252;cklagen</act:name>
+  <act:id type="guid">f14569e730ac327e0d442683013d415a</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: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"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e940821294093238c9ed9e89a1d00a37</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einstellungen in die gesetzliche R&#252;cklage</act:name>
+  <act:id type="guid">33fb12ef61a288efe9b71a391390a92a</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>7765</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f14569e730ac327e0d442683013d415a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einstellungen in die R&#252;cklage f&#252;r eigene Anteile</act:name>
+  <act:id type="guid">a55c296eac6d9bd9dee382b03f9e90ea</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>7770</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f14569e730ac327e0d442683013d415a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einstellungen in satzungsm&#228;&#223;ige R&#252;cklagen</act:name>
+  <act:id type="guid">a687f641c6a92e583e4f811a285cac3b</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>7775</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f14569e730ac327e0d442683013d415a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einstellungen in andere Gewinnr&#252;cklagen</act:name>
+  <act:id type="guid">46adc1106a1c998159c93a6fd256b3f5</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>7780</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f14569e730ac327e0d442683013d415a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Vorabaussch&#252;ttung</act:name>
+  <act:id type="guid">1411997e25e0110f4a3202a4ccdd692f</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>7790</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f14569e730ac327e0d442683013d415a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Vortrag auf neue Rechnung (GuV)</act:name>
+  <act:id type="guid">b9588a4dc4411adbf65747a53194f0ee</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>7795</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f14569e730ac327e0d442683013d415a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwendungen/Ertr&#228;ge aus Umrechnungsdifferenzen</act:name>
+  <act:id type="guid">d5cbf3780510cc4bba614f0f119da1b2</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>7990</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">false</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string"></slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f14569e730ac327e0d442683013d415a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
   <act:name>Anfangsbestand</act:name>
-  <act:id type="new">5e9d2148169732e6e6b683afdfd62dca</act:id>
+  <act:id type="guid">e57d948c9a884e179bd090118b9212f8</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6687,11 +25675,10 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Saldenvorträge Sachkonten</act:name>
-  <act:id type="new">8504f182e6d430e8c5425c1b36991e3a</act:id>
+  <act:name>Saldenvortr&#228;ge Sachkonten</act:name>
+  <act:id type="guid">1388e85529c4367daca7540ded776f29</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6709,11 +25696,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5e9d2148169732e6e6b683afdfd62dca</act:parent>
+  <act:parent type="guid">e57d948c9a884e179bd090118b9212f8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Saldenvorträge Debitoren</act:name>
-  <act:id type="new">60b8ced4cfd00eebde5212398ee3d84a</act:id>
+  <act:name>Saldenvortr&#228;ge Debitoren</act:name>
+  <act:id type="guid">b1f71776f91e9870a52b544ac8111101</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6731,11 +25718,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5e9d2148169732e6e6b683afdfd62dca</act:parent>
+  <act:parent type="guid">e57d948c9a884e179bd090118b9212f8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
-  <act:name>Saldenvorträge Kreditoren</act:name>
-  <act:id type="new">ff9df4a3af144d00e5b614ea1d3e61a8</act:id>
+  <act:name>Saldenvortr&#228;ge Kreditoren</act:name>
+  <act:id type="guid">b53dd07c847bd10d5d6c7005a76c3a96</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6753,7 +25740,7 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5e9d2148169732e6e6b683afdfd62dca</act:parent>
+  <act:parent type="guid">e57d948c9a884e179bd090118b9212f8</act:parent>
 </gnc:account>
 </gnc-account-example>
 



More information about the gnucash-changes mailing list