gnucash maint: Multiple changes pushed
Frank H.Ellenberger
fell at code.gnucash.org
Sun Feb 19 11:46:43 EST 2023
Updated via https://github.com/Gnucash/gnucash/commit/b9c5416a (commit)
via https://github.com/Gnucash/gnucash/commit/4bbe1f69 (commit)
via https://github.com/Gnucash/gnucash/commit/d922876d (commit)
via https://github.com/Gnucash/gnucash/commit/020934c3 (commit)
from https://github.com/Gnucash/gnucash/commit/5e0e6863 (commit)
commit b9c5416a00922c3b52687a7753539d63c9b828f0
Merge: 4bbe1f697 d922876d1
Author: Frank H. Ellenberger <frank.h.ellenberger at gmail.com>
Date: Sun Feb 19 17:41:44 2023 +0100
Merge PR #1457 into maint
commit 4bbe1f697712c6f7718f0be061f468122a857d39
Author: Frank H. Ellenberger <frank.h.ellenberger at gmail.com>
Date: Sun Feb 19 16:11:01 2023 +0100
L10N:cs: add glossary to CMakelists.txt
diff --git a/po/glossary/CMakeLists.txt b/po/glossary/CMakeLists.txt
index adf818dfd..a7aa2dd84 100644
--- a/po/glossary/CMakeLists.txt
+++ b/po/glossary/CMakeLists.txt
@@ -3,5 +3,5 @@
# de_CH got abandoned as a separate gnucash language.
# So we do not distribute them in the tarball.
-set_dist_list(po_glossary_DIST CMakeLists.txt bg.po ca.po da.po de.po el.po es_NI-policy.txt es.po fi.po fr.po gnc-glossary.txt he.po
+set_dist_list(po_glossary_DIST CMakeLists.txt bg.po ca.po cs.po da.po de.po el.po es_NI-policy.txt es.po fi.po fr.po gnc-glossary.txt he.po
hr.po hu.po id.po it.po mk.po nb.po nl.po pl.po pt_BR.po pt.po ru.po rw.po sk.po sv.po tr.po txt-to-pot.sh vi.po zh_CN.po zh_TW.po)
\ No newline at end of file
commit d922876d18ef58cbf5b84b813c3662a28d48d9c4
Author: Frank H. Ellenberger <frank.h.ellenberger at gmail.com>
Date: Wed Nov 16 22:13:41 2022 +0100
L10N:DE:SKR04 drop a placeholder
diff --git a/data/accounts/de_DE/acctchrt_skr04.gnucash-xea b/data/accounts/de_DE/acctchrt_skr04.gnucash-xea
index 286aea609..d033dd1de 100644
--- a/data/accounts/de_DE/acctchrt_skr04.gnucash-xea
+++ b/data/accounts/de_DE/acctchrt_skr04.gnucash-xea
@@ -10534,12 +10534,6 @@ und ähnlichen Verpflichtungen zum langfristigen Verbleib</act:name>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>4500</act:code>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
commit 020934c3a45b25db3a97ca6fb84aa64e61994076
Author: Julien Bartels <tadelsucht at gmail.com>
Date: Mon Oct 31 09:21:00 2022 +0100
L10N:DE:Updating accounts from 0001 to 8000 DATEV-SKR04 2022-01-01
type="new"
diff --git a/data/accounts/de_DE/acctchrt_skr04.gnucash-xea b/data/accounts/de_DE/acctchrt_skr04.gnucash-xea
index 17beccb93..286aea609 100644
--- a/data/accounts/de_DE/acctchrt_skr04.gnucash-xea
+++ b/data/accounts/de_DE/acctchrt_skr04.gnucash-xea
@@ -1,5 +1,5 @@
-<?xml version="1.0" encoding="utf-8" ?>
-<gnc-account-example
+<?xml version="1.0" encoding="UTF-8"?>
+<gnc-account-example
xmlns="http://www.gnucash.org/XML/"
xmlns:act="http://www.gnucash.org/XML/act"
xmlns:addr="http://www.gnucash.org/XML/addr"
@@ -12,6 +12,7 @@
xmlns:cmdty="http://www.gnucash.org/XML/cmdty"
xmlns:cust="http://www.gnucash.org/XML/cust"
xmlns:employee="http://www.gnucash.org/XML/employee"
+ xmlns:entry="http://www.gnucash.org/XML/entry"
xmlns:fs="http://www.gnucash.org/XML/fs"
xmlns:gnc="http://www.gnucash.org/XML/gnc"
xmlns:gnc-act="http://www.gnucash.org/XML/gnc-act"
@@ -29,32 +30,28 @@
xmlns:trn="http://www.gnucash.org/XML/trn"
xmlns:ts="http://www.gnucash.org/XML/ts"
xmlns:tte="http://www.gnucash.org/XML/tte"
- xmlns:entry="http://www.gnucash.org/XML/entry"
xmlns:vendor="http://www.gnucash.org/XML/vendor">
- <gnc-act:title>
- Kontenrahmen SKR04
- </gnc-act:title>
- <gnc-act:short-description>
- Standardkontenrahmen SKR04, Stand 2005
- </gnc-act:short-description>
- <gnc-act:long-description>
- BETA-Version eines Kontenrahmes SKR04 für 2005. Mehr Informationen unter https://wiki.gnucash.org/wiki/De/SKR04
- </gnc-act:long-description>
+ <gnc-act:title>Kontenrahmen SKR04</gnc-act:title>
+ <gnc-act:short-description>Standardkontenrahmen SKR04, Abschlussgliederungsprinzip 2022</gnc-act:short-description>
+ <gnc-act:long-description>Version eines Kontenrahmes SKR04 für 2022. Mehr Informationen unter https://wiki.gnucash.org/wiki/De/SKR04</gnc-act:long-description>
<gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
-
<gnc:account version="2.0.0">
<act:name>Root Account</act:name>
- <act:id type="new">1972cce2e2364f95b2b0bc014502661d</act:id>
+ <act:id type="new">b2b63ab7698d4e5f878566b0f37e875e</act:id>
<act:type>ROOT</act:type>
- <act:commodity-scu>0</act:commodity-scu>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>22. Konten zur statistischen Auswertung und internen Verrechnung</act:name>
- <act:id type="new">3237729e885b61040c631531fb050e1c</act:id>
+ <act:id type="new">49af65bf8f3c4644964d729947be5a79</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -65,14 +62,14 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Aktiva</act:name>
- <act:id type="new">5431c68bfabcf5fdbef88abedd861198</act:id>
+ <act:id type="new">8b812bf92e4745b5ba8ce130f9d29aeb</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -83,14 +80,14 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>A. Anlagevermögen</act:name>
- <act:id type="new">25554b48b5e81d8452521bacda7cc226</act:id>
+ <act:id type="new">c796f07e4b814abaa6234e903d3c48f7</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -104,32 +101,32 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">5431c68bfabcf5fdbef88abedd861198</act:parent>
+ <act:parent type="new">8b812bf92e4745b5ba8ce130f9d29aeb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>I. Ausstehende Einlagen</act:name>
- <act:id type="new">60a53513911abc31ce93dfddbc9c96c5</act:id>
+ <act:id type="new">684aa331006a40d8bb4911448bd75fbc</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:description>SKR04 2005: 0001-0089</act:description>
+ <act:description>SKR04 2022: 0001-0089</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">25554b48b5e81d8452521bacda7cc226</act:parent>
+ <act:parent type="new">c796f07e4b814abaa6234e903d3c48f7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>a) Kapitalgesellschaft</act:name>
- <act:id type="new">cb112e9d5b6bf4ca0149302b9b35722b</act:id>
+ <act:id type="new">5eed6b55d38f493cb9f2a56541d7d61a</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -139,39 +136,14 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">60a53513911abc31ce93dfddbc9c96c5</act:parent>
- </gnc:account>
- <gnc:account version="2.0.0">
- <act:name>Ausstehende Einlagen auf das gezeichnete Kapital, nicht eingefordert (Aktivausweis)</act:name>
- <act:id type="new">c475e4f4b9e4d04fc01eaa9132ce8230</act:id>
- <act:type>ASSET</act:type>
- <act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
- <cmdty:id>EUR</cmdty:id>
- </act:commodity>
- <act:commodity-scu>100</act:commodity-scu>
- <act:code>0001</act:code>
- <act:description>oder 2910</act:description>
- <act:parent type="new">cb112e9d5b6bf4ca0149302b9b35722b</act:parent>
- </gnc:account>
- <gnc:account version="2.0.0">
- <act:name>Ausstehende Einlagen auf das gezeichnete Kapital, eingefordert (Aktivausweis)</act:name>
- <act:id type="new">3b14113fb70353a4a1fe4abb007446c7</act:id>
- <act:type>ASSET</act:type>
- <act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
- <cmdty:id>EUR</cmdty:id>
- </act:commodity>
- <act:commodity-scu>100</act:commodity-scu>
- <act:code>0040</act:code>
- <act:parent type="new">cb112e9d5b6bf4ca0149302b9b35722b</act:parent>
+ <act:parent type="new">684aa331006a40d8bb4911448bd75fbc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>b) Kommanditgesellschaft</act:name>
- <act:id type="new">92e0c76cd1716d23684995969a1af341</act:id>
+ <act:id type="new">a5acafc6055344f495dc5ca29eb24b04</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -181,104 +153,92 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">60a53513911abc31ce93dfddbc9c96c5</act:parent>
+ <act:parent type="new">684aa331006a40d8bb4911448bd75fbc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Ausstehende Einlagen auf das Komplementär-Kapital, nicht eingefordert</act:name>
- <act:id type="new">f6bbe9bcc8d0115316daf1de671e954a</act:id>
+ <act:id type="new">0dc3b95ad10e4e719702bbf9e0f96fc5</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0050</act:code>
- <act:parent type="new">92e0c76cd1716d23684995969a1af341</act:parent>
+ <act:parent type="new">a5acafc6055344f495dc5ca29eb24b04</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Ausstehende Einlagen auf das Komplementär-Kapital, eingefordert</act:name>
- <act:id type="new">20cb6ac0522ef0dc92bb1cadaeca855c</act:id>
+ <act:id type="new">a7e38f413ac546f1aa2850d011ba4d2c</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0060</act:code>
- <act:parent type="new">92e0c76cd1716d23684995969a1af341</act:parent>
+ <act:parent type="new">a5acafc6055344f495dc5ca29eb24b04</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Ausstehende Einlagen auf das Kommandit-Kapital, nicht eingefordert</act:name>
- <act:id type="new">d5a9019b0a64680ad8ef1472551e355b</act:id>
+ <act:id type="new">8742df92a02a43ae86493fc36754f8f6</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0070</act:code>
- <act:parent type="new">92e0c76cd1716d23684995969a1af341</act:parent>
+ <act:parent type="new">a5acafc6055344f495dc5ca29eb24b04</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Ausstehende Einlagen auf das Kommandit-Kapital, eingefordert</act:name>
- <act:id type="new">73e454578f1f23eaf0d9a1c765c19258</act:id>
+ <act:id type="new">b526081f6bcd4d49acb11cc21c07b59c</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0080</act:code>
- <act:parent type="new">92e0c76cd1716d23684995969a1af341</act:parent>
- </gnc:account>
- <gnc:account version="2.0.0">
- <act:name>II. Ingangsetzung und Erweiterung des Geschäftsbetriebes</act:name>
- <act:id type="new">6ecb789e06f3feac57be62f87a44beba</act:id>
- <act:type>ASSET</act:type>
- <act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
- <cmdty:id>EUR</cmdty:id>
- </act:commodity>
- <act:commodity-scu>100</act:commodity-scu>
- <act:description>SKR04 2005: 0095-0099</act:description>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">25554b48b5e81d8452521bacda7cc226</act:parent>
+ <act:parent type="new">a5acafc6055344f495dc5ca29eb24b04</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Ingangsetzungs- und Erweiterungsaufwand</act:name>
- <act:id type="new">664bd49a2bbb9ed51a0d1325dd849a22</act:id>
+ <act:name>Rückständige fällige Einzahlungen auf Geschäftsanteile</act:name>
+ <act:id type="new">d6a2bf82ce4847b7b2b64088a88c6211</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>0095</act:code>
- <act:parent type="new">6ecb789e06f3feac57be62f87a44beba</act:parent>
+ <act:code>0090</act:code>
+ <act:parent type="new">a5acafc6055344f495dc5ca29eb24b04</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Aufwendungen Währungsumstellung Euro</act:name>
- <act:id type="new">a041dea0d2d980c708dd5cc8828218b6</act:id>
+ <act:name>II. Ingangsetzung und Erweiterung des Geschäftsbetriebes</act:name>
+ <act:id type="new">17b4adb336cd4f909e24c900365521ab</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>0096</act:code>
- <act:parent type="new">6ecb789e06f3feac57be62f87a44beba</act:parent>
+ <act:description>SKR04 2022: 0095-0099</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">c796f07e4b814abaa6234e903d3c48f7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>III. Immaterielle Vermögensgegenstände</act:name>
- <act:id type="new">3dbb5945983bc0de9d33b40bb21c53cb</act:id>
+ <act:id type="new">7d623db2889d432893f5eb393feb45fd</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -289,14 +249,14 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">25554b48b5e81d8452521bacda7cc226</act:parent>
+ <act:parent type="new">c796f07e4b814abaa6234e903d3c48f7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>01. Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:name>
- <act:id type="new">accd83b772d8921a4fa697291ad04e2c</act:id>
+ <act:id type="new">30395fb1b2564bb795c48368b768caee</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -306,14 +266,14 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">3dbb5945983bc0de9d33b40bb21c53cb</act:parent>
+ <act:parent type="new">7d623db2889d432893f5eb393feb45fd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Konzessionen und gewerbl.Schutzrechte</act:name>
- <act:id type="new">05140533502d0be13e2a07b5b78f826d</act:id>
+ <act:name>Entgeltlich erworbene Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:name>
+ <act:id type="new">a2a94f9c9e504e61b4f9036344b4662a</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -324,50 +284,50 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">accd83b772d8921a4fa697291ad04e2c</act:parent>
+ <act:parent type="new">30395fb1b2564bb795c48368b768caee</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Konzessionen</act:name>
- <act:id type="new">5f40c7e06a47a5209944dda0481e34c3</act:id>
+ <act:id type="new">484bc314708b4cfa9691729801678402</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0110</act:code>
- <act:parent type="new">05140533502d0be13e2a07b5b78f826d</act:parent>
+ <act:parent type="new">a2a94f9c9e504e61b4f9036344b4662a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Gewerbliche Schutzrechte</act:name>
- <act:id type="new">909859f1f05e2336191c221d543745e2</act:id>
+ <act:id type="new">60bd0373af54403188e7afbaf8305716</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0120</act:code>
- <act:parent type="new">05140533502d0be13e2a07b5b78f826d</act:parent>
+ <act:parent type="new">a2a94f9c9e504e61b4f9036344b4662a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Ähnliche Rechte und Werte</act:name>
- <act:id type="new">56034fe0014c3c163d4b5882a3dafa65</act:id>
+ <act:id type="new">d52f4cd609ec4a48b877d9734306232b</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0130</act:code>
- <act:parent type="new">05140533502d0be13e2a07b5b78f826d</act:parent>
+ <act:parent type="new">a2a94f9c9e504e61b4f9036344b4662a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>EDV-Software</act:name>
- <act:id type="new">7001151200f6b5a54a21a91a06cdb96c</act:id>
+ <act:id type="new">29338f0f47f94cf3afac14886f865196</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -378,67 +338,67 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">05140533502d0be13e2a07b5b78f826d</act:parent>
+ <act:parent type="new">a2a94f9c9e504e61b4f9036344b4662a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Lizenzen an gewerblichen Schutzrechten und ähnlichen Rechten und Werten</act:name>
- <act:id type="new">ef6e9613e169c517c93b3b8f23e89a80</act:id>
+ <act:id type="new">5295c7de066d4643b752a2ed7005665d</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0140</act:code>
- <act:parent type="new">05140533502d0be13e2a07b5b78f826d</act:parent>
+ <act:parent type="new">a2a94f9c9e504e61b4f9036344b4662a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>02. Geschäfts- oder Firmenwert</act:name>
- <act:id type="new">0497673b94b5f5d818d646ab831a2cdb</act:id>
+ <act:name>03. Geschäfts- oder Firmenwert</act:name>
+ <act:id type="new">63ef7dd98c9a4d45a5a7bb2765c7ebd4</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:parent type="new">3dbb5945983bc0de9d33b40bb21c53cb</act:parent>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
+ <act:parent type="new">7d623db2889d432893f5eb393feb45fd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Geschäfts- oder Firmenwert</act:name>
- <act:id type="new">91054040eddcb54d26482c57be43d7f2</act:id>
+ <act:id type="new">7382727724f74b15933fa81eba4fb21b</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0150</act:code>
- <act:parent type="new">0497673b94b5f5d818d646ab831a2cdb</act:parent>
+ <act:parent type="new">63ef7dd98c9a4d45a5a7bb2765c7ebd4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Verschmelzungsmehrwert</act:name>
- <act:id type="new">75caf73e754b2f8d8efbdae62eabf586</act:id>
+ <act:id type="new">3279a07c9b2045b8a431bd9f7cd1e268</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0160</act:code>
- <act:parent type="new">0497673b94b5f5d818d646ab831a2cdb</act:parent>
+ <act:parent type="new">63ef7dd98c9a4d45a5a7bb2765c7ebd4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>03. Geleistete Anzahlungen</act:name>
- <act:id type="new">ea0f8625843879d059e4d62a6b8dcb5b</act:id>
+ <act:name>04. Geleistete Anzahlungen</act:name>
+ <act:id type="new">ffed435e596342078bd2f5390e0c913c</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -448,38 +408,127 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">3dbb5945983bc0de9d33b40bb21c53cb</act:parent>
+ <act:parent type="new">7d623db2889d432893f5eb393feb45fd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Anzahlungen auf immaterielle Vermögensgegenstände</act:name>
- <act:id type="new">3c7f20e161b7e26c67f82a117fd44ea5</act:id>
+ <act:id type="new">f16e1ab0ac3148b382eb8fe17c0407c3</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0170</act:code>
- <act:parent type="new">ea0f8625843879d059e4d62a6b8dcb5b</act:parent>
+ <act:parent type="new">ffed435e596342078bd2f5390e0c913c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Anzahlungen auf Geschäfts-, Firmenwert</act:name>
- <act:id type="new">b91b5db8347e945b6b935f4c36789164</act:id>
+ <act:id type="new">c89a7ffa01684e66b8cbe9a71c6c529b</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0179</act:code>
- <act:parent type="new">ea0f8625843879d059e4d62a6b8dcb5b</act:parent>
+ <act:parent type="new">ffed435e596342078bd2f5390e0c913c</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>02. Selbst geschaffene immaterielle Vermögensgegenstände</act:name>
+ <act:id type="new">818dba1ce44c490eafa1ca7abf0f1572</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">7d623db2889d432893f5eb393feb45fd</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Selbst geschaffene immaterielle Vermögensgegenstände</act:name>
+ <act:id type="new">a062f3a6ed814fbbac6687f6d6ffaec5</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0143</act:code>
+ <act:parent type="new">818dba1ce44c490eafa1ca7abf0f1572</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>EDV-Software</act:name>
+ <act:id type="new">70c9453528d34a69b91c7603f9bf2be4</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0144</act:code>
+ <act:parent type="new">a062f3a6ed814fbbac6687f6d6ffaec5</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Lizenzen und Franchiseverträge</act:name>
+ <act:id type="new">07887b9e589a4d5d900c9f05bfcb2569</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0145</act:code>
+ <act:parent type="new">a062f3a6ed814fbbac6687f6d6ffaec5</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Konzessionen und gewerbliche Schutzrechte</act:name>
+ <act:id type="new">67738145ae844c8d8afff740f4f57cc9</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0146</act:code>
+ <act:parent type="new">a062f3a6ed814fbbac6687f6d6ffaec5</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Rezepte, Verfahren, Prototypen</act:name>
+ <act:id type="new">6020c2b3eaa444c6bf3fb240e1807d8f</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0147</act:code>
+ <act:parent type="new">a062f3a6ed814fbbac6687f6d6ffaec5</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Immaterielle Vermögensgegenstände in Entwicklung</act:name>
+ <act:id type="new">529c0cabcf6249c493a817c63ae80cdd</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0148</act:code>
+ <act:parent type="new">a062f3a6ed814fbbac6687f6d6ffaec5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>IV. Sachanlagen</act:name>
- <act:id type="new">4240cda2d91992e2202a40b0bf36a8b2</act:id>
+ <act:id type="new">e6bded99314b485fbf8b3bed0d491df1</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -494,14 +543,14 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">25554b48b5e81d8452521bacda7cc226</act:parent>
+ <act:parent type="new">c796f07e4b814abaa6234e903d3c48f7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>01. Grundstücke, grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken</act:name>
- <act:id type="new">b69dc8686d2f1317404f9c7ed8642ec9</act:id>
+ <act:id type="new">3f78a72859bc4b75a23392f7e4aa4957</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -512,195 +561,207 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">4240cda2d91992e2202a40b0bf36a8b2</act:parent>
+ <act:parent type="new">e6bded99314b485fbf8b3bed0d491df1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Grundstücke und grundstücksgleiche Rechte ohne Bauten</act:name>
- <act:id type="new">ac73b8fb60a236482d3932e1bc6f3509</act:id>
+ <act:id type="new">0693fa2b9a094441b3553977f5a45fd1</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0210</act:code>
- <act:parent type="new">b69dc8686d2f1317404f9c7ed8642ec9</act:parent>
+ <act:parent type="new">3f78a72859bc4b75a23392f7e4aa4957</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Unbebaute Grundstücke</act:name>
- <act:id type="new">6fae8a836e7464afea9450c0be61d9aa</act:id>
+ <act:id type="new">aaa16f9c9f5d4be9be30ff22086b577f</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0215</act:code>
- <act:parent type="new">ac73b8fb60a236482d3932e1bc6f3509</act:parent>
+ <act:parent type="new">0693fa2b9a094441b3553977f5a45fd1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Grundstücksgleiche Rechte</act:name>
- <act:id type="new">b602a7759c5eb17edb1b580fd70a0ac1</act:id>
+ <act:id type="new">2523516e41124d7c9363aba6a3de2099</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</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:parent type="new">ac73b8fb60a236482d3932e1bc6f3509</act:parent>
+ <act:parent type="new">0693fa2b9a094441b3553977f5a45fd1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Grundstücke mit Substanzverzehr</act:name>
- <act:id type="new">9aaf3fe8760c7349e65692b1fba69673</act:id>
+ <act:id type="new">378dc65725ff47d6a95c5f3f913e4c98</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0225</act:code>
- <act:parent type="new">ac73b8fb60a236482d3932e1bc6f3509</act:parent>
+ <act:parent type="new">0693fa2b9a094441b3553977f5a45fd1</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Grundstücksanteil des häuslichen Arbeitszimmers</act:name>
+ <act:id type="new">e4a837e194d04a38a8e19b15a0e40e6d</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0229</act:code>
+ <act:parent type="new">0693fa2b9a094441b3553977f5a45fd1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Bauten auf eigenen Grundstücken</act:name>
- <act:id type="new">01755fea6af689c3d5e5e3d925bbdc79</act:id>
+ <act:id type="new">da4023042b784512be7c915075a973b8</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0230</act:code>
- <act:parent type="new">b69dc8686d2f1317404f9c7ed8642ec9</act:parent>
+ <act:parent type="new">3f78a72859bc4b75a23392f7e4aa4957</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Grundstückswert bebauter Grundstücke</act:name>
- <act:id type="new">3d150977fb3b8df2c0b5f73882b859ee</act:id>
+ <act:id type="new">12edd93ea9ea42b9a29cda0c18d9d3b1</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0235</act:code>
- <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+ <act:parent type="new">da4023042b784512be7c915075a973b8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Geschäftsbauten</act:name>
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+ <act:id type="new">267eeb5d2f8e442d8ed8c309ce330813</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0240</act:code>
- <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+ <act:parent type="new">da4023042b784512be7c915075a973b8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Fabrikbauten</act:name>
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+ <act:id type="new">fce56c120c8c43eb86155132fbfe98f5</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0250</act:code>
- <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+ <act:parent type="new">da4023042b784512be7c915075a973b8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Andere Bauten</act:name>
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+ <act:id type="new">fea5b55f3f4545b59762d446af270fad</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0260</act:code>
- <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+ <act:parent type="new">da4023042b784512be7c915075a973b8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Garagen</act:name>
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+ <act:id type="new">3fc1b3b9f34f4e60b58c46a28977da61</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0270</act:code>
- <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+ <act:parent type="new">da4023042b784512be7c915075a973b8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Außenanlagen für Geschäfts-, Fabrik- und andere Bauten</act:name>
- <act:id type="new">db70fb9a17e594ba1879c851cb15baa1</act:id>
+ <act:id type="new">4bb5fb3cb48b47e98ef43cda4854caf7</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0280</act:code>
- <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+ <act:parent type="new">da4023042b784512be7c915075a973b8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Hof- und Wegebefestigungen</act:name>
- <act:id type="new">524caa2f277114e323a58aaeecc86b60</act:id>
+ <act:id type="new">f5f12c8a2f6d49dca4b1df648b0e2e01</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0285</act:code>
- <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+ <act:parent type="new">da4023042b784512be7c915075a973b8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Einrichtungen für Geschäfts-, Fabrik- und andere Bauten</act:name>
- <act:id type="new">cd4f4df911b137ad0d45926d693b0bac</act:id>
+ <act:id type="new">9a72a7a8329a4e01932eacab34a5915b</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0290</act:code>
- <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+ <act:parent type="new">da4023042b784512be7c915075a973b8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Wohnbauten</act:name>
- <act:id type="new">f48445e107dc1620cd4fda6f6b144ad4</act:id>
+ <act:id type="new">4b5b2496e3294f2f9fc396aa656cf7a5</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0300</act:code>
- <act:parent type="new">b69dc8686d2f1317404f9c7ed8642ec9</act:parent>
+ <act:parent type="new">3f78a72859bc4b75a23392f7e4aa4957</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Garagen</act:name>
- <act:id type="new">b79cdc16175c4c382aa6d6bf8e286098</act:id>
+ <act:id type="new">f2c24cbaa40a4b76aaeda65a7bfd62cf</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0305</act:code>
- <act:parent type="new">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
+ <act:parent type="new">4b5b2496e3294f2f9fc396aa656cf7a5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Außenanlagen</act:name>
- <act:id type="new">5e0b123fbdd511d8a7aa1b3447698ca7</act:id>
+ <act:id type="new">19e7115a2bb149ee927dbc3678b17739</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -711,146 +772,158 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
+ <act:parent type="new">4b5b2496e3294f2f9fc396aa656cf7a5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Hof- und Wegebefestigungen</act:name>
- <act:id type="new">9e4f5e00fa584900727ddc3c5e92ac8a</act:id>
+ <act:id type="new">4035fd2408da474688f13fef9fb9f41f</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0315</act:code>
- <act:parent type="new">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
+ <act:parent type="new">4b5b2496e3294f2f9fc396aa656cf7a5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Einrichtungen für Wohnbauten</act:name>
- <act:id type="new">43912ec271eb2738d5d5b010189cca9d</act:id>
+ <act:id type="new">189ab48b5c0749b2884f86f2b3abd582</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0320</act:code>
- <act:parent type="new">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
+ <act:parent type="new">4b5b2496e3294f2f9fc396aa656cf7a5</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Gebäudeteil des häuslichen Arbeitszimmers</act:name>
+ <act:id type="new">abd5b04420b14433a59ef770aac31979</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0329</act:code>
+ <act:parent type="new">4b5b2496e3294f2f9fc396aa656cf7a5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Bauten auf fremden Grundstücken</act:name>
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+ <act:id type="new">c871899826604685813bf577984fd44f</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0330</act:code>
- <act:parent type="new">b69dc8686d2f1317404f9c7ed8642ec9</act:parent>
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<gnc:account version="2.0.0">
<act:name>Geschäftsbauten</act:name>
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+ <act:id type="new">87199e24c4e544a39889ccfb90382730</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0340</act:code>
- <act:parent type="new">252f491c8729c4533228e2a479a35471</act:parent>
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<gnc:account version="2.0.0">
<act:name>Fabrikbauten</act:name>
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<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0350</act:code>
- <act:parent type="new">252f491c8729c4533228e2a479a35471</act:parent>
+ <act:parent type="new">c871899826604685813bf577984fd44f</act:parent>
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<gnc:account version="2.0.0">
<act:name>Wohnbauten</act:name>
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<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0360</act:code>
- <act:parent type="new">252f491c8729c4533228e2a479a35471</act:parent>
+ <act:parent type="new">c871899826604685813bf577984fd44f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Andere Bauten</act:name>
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+ <act:id type="new">6423532a80a84155bf259766928de558</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0370</act:code>
- <act:parent type="new">252f491c8729c4533228e2a479a35471</act:parent>
+ <act:parent type="new">c871899826604685813bf577984fd44f</act:parent>
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<gnc:account version="2.0.0">
<act:name>Garagen</act:name>
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<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0380</act:code>
- <act:parent type="new">252f491c8729c4533228e2a479a35471</act:parent>
+ <act:parent type="new">c871899826604685813bf577984fd44f</act:parent>
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<gnc:account version="2.0.0">
<act:name>Außenanlagen</act:name>
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<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0390</act:code>
- <act:parent type="new">252f491c8729c4533228e2a479a35471</act:parent>
+ <act:parent type="new">c871899826604685813bf577984fd44f</act:parent>
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<gnc:account version="2.0.0">
<act:name>Hof- und Wegebefestigungen</act:name>
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<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0395</act:code>
- <act:parent type="new">252f491c8729c4533228e2a479a35471</act:parent>
+ <act:parent type="new">c871899826604685813bf577984fd44f</act:parent>
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<gnc:account version="2.0.0">
<act:name>Einrichtungen für Geschäfts-, Fabrik-, Wohn- und andere Bauten</act:name>
- <act:id type="new">1dd0ec10e179ea8887347f268f7bd227</act:id>
+ <act:id type="new">b5867ab91eb541d4993968f862faed46</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>0398</act:code>
- <act:parent type="new">252f491c8729c4533228e2a479a35471</act:parent>
+ <act:parent type="new">c871899826604685813bf577984fd44f</act:parent>
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<gnc:account version="2.0.0">
<act:name>02. Technische Anlagen und Maschinen</act:name>
- <act:id type="new">02e735cb2ec806f8049cfce36bbb3f91</act:id>
+ <act:id type="new">535c5f38cec848cdbf3630d6cdac4aeb</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -865,62 +938,62 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">4240cda2d91992e2202a40b0bf36a8b2</act:parent>
+ <act:parent type="new">e6bded99314b485fbf8b3bed0d491df1</act:parent>
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<gnc:account version="2.0.0">
<act:name>Technische Anlagen</act:name>
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+ <act:id type="new">c00545fe22bb4bd18b4f0eda6a6183c0</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0420</act:code>
- <act:parent type="new">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
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<gnc:account version="2.0.0">
<act:name>Maschinen</act:name>
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+ <act:id type="new">ecb7def0010c4fe799d69b9485cd2dfc</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>0440</act:code>
- <act:parent type="new">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
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<gnc:account version="2.0.0">
<act:name>Maschinengebundene Werkzeuge</act:name>
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<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>0460</act:code>
- <act:parent type="new">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
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<act:name>Betriebsvorrichtungen</act:name>
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<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0470</act:code>
- <act:parent type="new">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
+ <act:parent type="new">535c5f38cec848cdbf3630d6cdac4aeb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>03. Andere Anlagen, Betriebs- und Geschäftsausstattung</act:name>
- <act:id type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:id>
+ <act:id type="new">28d429df37b347888310b0eb6a94aeac</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -931,26 +1004,26 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">4240cda2d91992e2202a40b0bf36a8b2</act:parent>
+ <act:parent type="new">e6bded99314b485fbf8b3bed0d491df1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Andere Anlagen</act:name>
- <act:id type="new">d284ae0034e7757ad06c520a66808e3d</act:id>
+ <act:id type="new">38b0449441b440c6b5191f0c10815840</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0510</act:code>
- <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+ <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>PKW</act:name>
- <act:id type="new">0ad924ce3bf6f81e3e304f93e793e5dc</act:id>
+ <act:id type="new">f3344b8cb1044d16aab021ec5f33862a</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -961,14 +1034,14 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+ <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>LKW</act:name>
- <act:id type="new">2c7da3dbf0e3b1a2103bfba50f79bd89</act:id>
+ <act:id type="new">7445ad0e2a3249ed8ff2b10d4cb217cf</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -979,38 +1052,26 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+ <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sonstige Transportmittel</act:name>
- <act:id type="new">5cdbbb517430192f97ccb78f3ba3a9f1</act:id>
+ <act:id type="new">91c5e0ee04dd479098561aaede1a6555</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0560</act:code>
- <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
- </gnc:account>
- <gnc:account version="2.0.0">
- <act:name>Computer</act:name>
- <act:id type="new">f2b4b11509c9041b878443d33542aa32</act:id>
- <act:type>ASSET</act:type>
- <act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
- <cmdty:id>EUR</cmdty:id>
- </act:commodity>
- <act:commodity-scu>100</act:commodity-scu>
- <act:code>0610</act:code>
- <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+ <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Werkzeuge</act:name>
- <act:id type="new">90299e1a44cded6104cb1c6383882720</act:id>
+ <act:id type="new">d0fb04f1284b4a089f38847d42105601</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -1021,26 +1082,26 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+ <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Ladeneinrichtung</act:name>
- <act:id type="new">918d686b640844fb4aaa2b28948266e8</act:id>
+ <act:id type="new">879a9bc03d8c415a98b20cad387a88c9</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0640</act:code>
- <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+ <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Büroeinrichtung</act:name>
- <act:id type="new">0161187758b3306b3dd5a1ff2e0c5dd2</act:id>
+ <act:id type="new">828de3b1a69343f49deba9797becbb9f</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -1051,56 +1112,61 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+ <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Gerüst- und Schalungsmaterial</act:name>
- <act:id type="new">1d43d3648adb3e29bf3ea028ef216328</act:id>
+ <act:id type="new">3036606584624de5908d26b441b0d329</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0660</act:code>
- <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+ <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Geringwertige Wirtschaftsgüter bis 410€</act:name>
- <act:id type="new">2d2b915bac65b4c05931f6ef00ba80e0</act:id>
+ <act:name>Geringwertige Wirtschaftsgüter</act:name>
+ <act:id type="new">281769c4633e42059b86c61066493113</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0670</act:code>
+ <act:description>bis 800 € netto, bei mehrwertsteuerlichen Kleinunternehmen 952 € brutto</act:description>
<act:slots>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">https://web.archive.org/web/20220929190523/https://www.haufe.de/finance/jahresabschluss-bilanzierung/grenze-fuer-geringwertige-wirtschaftsgueter-auf-800-eur-erhoeht_188_411044.html ; https://web.archive.org/web/20220629161540/https://www.invoiz.de/gwg-sonderregelung-fuer-kleinunternehmer/</slot:value>
+ </slot>
<slot>
<slot:key>tax-related</slot:key>
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+ <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Einbauten in fremde Grundstücke</act:name>
- <act:id type="new">928890b540622a6f7cd2054be7bf90a7</act:id>
+ <act:id type="new">39f0961841d14d2fbac6a0933cd437f2</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0680</act:code>
- <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+ <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sonstige Betriebs- und Geschäftsausstattung</act:name>
- <act:id type="new">c2d1862f573ec66d66e8e84c31df4a50</act:id>
+ <act:id type="new">7afb9b109f994bfe97889de45fd39f8d</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -1111,240 +1177,372 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+ <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Betriebsausstattung</act:name>
+ <act:id type="new">7f22a86b12de476e9da4abf2e08a0f62</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0630</act:code>
+ <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Geschäftsausstattung</act:name>
+ <act:id type="new">356ba64e175f4e59be5141553dc29766</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0635</act:code>
+ <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Wirtschaftsgüter (Sammelposten)</act:name>
+ <act:id type="new">8de82a59ab654118823fb0d00b0ff483</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0675</act:code>
+ <act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>04. Geleistete Anzahlungen und Anlagen im Bau</act:name>
- <act:id type="new">494f8637752cd509f107671d632d4179</act:id>
+ <act:id type="new">0db1a34f9dc549b8924331c9884da50c</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0700</act:code>
- <act:parent type="new">4240cda2d91992e2202a40b0bf36a8b2</act:parent>
+ <act:parent type="new">e6bded99314b485fbf8b3bed0d491df1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Anzahlungen auf Grundstücke und grundstücksgleiche Rechte ohne Bauten</act:name>
- <act:id type="new">3df4f51d321c2d6a46fb1412d88b8f22</act:id>
+ <act:id type="new">a14d517168454305ad836b9414b998cc</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0705</act:code>
- <act:parent type="new">494f8637752cd509f107671d632d4179</act:parent>
+ <act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Geschäfts-, Fabrik- und andere Bauten im Bau auf eigenen Grundstücken</act:name>
- <act:id type="new">f81960ed6d7d0a0393989c7075ebb3ed</act:id>
+ <act:id type="new">3d8313e4daa64515b2aa5c625781fb91</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0710</act:code>
- <act:parent type="new">494f8637752cd509f107671d632d4179</act:parent>
+ <act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Anzahlungen auf Geschäfts-, Fabrik- und andere Bauten auf eigenen Grundstücken und grundstücksgleichen Rechten</act:name>
- <act:id type="new">c9894e713c794040e9d70259f30e3f87</act:id>
+ <act:id type="new">4197ad5de586420d80a86bc7c52a70e1</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0720</act:code>
- <act:parent type="new">494f8637752cd509f107671d632d4179</act:parent>
+ <act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Wohnbauten im Bau auf eigenen Grundstücken</act:name>
- <act:id type="new">335f6647f75cc7604836c8d23cbb99af</act:id>
+ <act:id type="new">8419cfb5bfa1431088c6d2d3251ffa31</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0725</act:code>
- <act:parent type="new">494f8637752cd509f107671d632d4179</act:parent>
+ <act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Anzahlungen auf Wohnbauten auf eigenen Grundstücken und grundstücksgleichen Rechten</act:name>
- <act:id type="new">4dcdc2c450791d0ebce7fcc5cf6ae9f6</act:id>
+ <act:id type="new">20872029a4684aaba84f280c51c3951d</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0735</act:code>
- <act:parent type="new">494f8637752cd509f107671d632d4179</act:parent>
+ <act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Geschäfts-, Fabrik- und andere Bauten im Bau auf fremden Grundstücken</act:name>
- <act:id type="new">e9617bfdef5a027fdc1604dfbfd13321</act:id>
+ <act:id type="new">092fbfa8e6794b8dbcac4e8b0bbcdc01</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0740</act:code>
- <act:parent type="new">494f8637752cd509f107671d632d4179</act:parent>
+ <act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Anzahlungen auf Geschäfts-, Fabrik- und andere Bauten auf fremden Grundstücken</act:name>
- <act:id type="new">bc3b9c35f47dbd72b145e5b1d135f330</act:id>
+ <act:id type="new">6dc55432707247efa4b14b1669a64224</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0750</act:code>
- <act:parent type="new">494f8637752cd509f107671d632d4179</act:parent>
+ <act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Wohnbauten im Bau auf fremden Grundstücken</act:name>
- <act:id type="new">937523fbc44e54fc8772a6e52bbe2d7a</act:id>
+ <act:id type="new">39fe73f002d14c2b9eb4f98b7b6c831d</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0755</act:code>
- <act:parent type="new">494f8637752cd509f107671d632d4179</act:parent>
+ <act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Anzahlungen auf Wohnbauten auf fremden Grundstücken</act:name>
- <act:id type="new">11ee1c3a2aae512ec1ffa4677ad18304</act:id>
+ <act:id type="new">e8e2fd7bd0644f6d8e620d534652931c</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0765</act:code>
- <act:parent type="new">494f8637752cd509f107671d632d4179</act:parent>
+ <act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Technische Anlagen und Maschinen im Bau</act:name>
- <act:id type="new">0cad72caa581f4a3fe680ca8f21c24f7</act:id>
+ <act:id type="new">4c4881d300b44108ad233517979fbf86</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0770</act:code>
- <act:parent type="new">494f8637752cd509f107671d632d4179</act:parent>
+ <act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Anzahlungen auf technische Anlagen</act:name>
- <act:id type="new">5b05d3a08ebb8a9431bd1739d2b6bcac</act:id>
+ <act:id type="new">1867adfb964f4b7cbd20df0722e4420c</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0780</act:code>
- <act:parent type="new">494f8637752cd509f107671d632d4179</act:parent>
+ <act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Andere Anlagen, Betriebs- und Geschäftsausstattung im Bau</act:name>
- <act:id type="new">72922319529bf7498ea9879f5f28754f</act:id>
+ <act:id type="new">3a8751957d084a9b8937408d4cc68190</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0785</act:code>
- <act:parent type="new">494f8637752cd509f107671d632d4179</act:parent>
+ <act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Anzahlungen auf andere Anlagen, Betriebs- und Geschäftsausstattung</act:name>
- <act:id type="new">9509b6ba286e1e2d8503bdad1639e4d0</act:id>
+ <act:id type="new">b57b02f4a68045ef99f7b272181f5c1c</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0795</act:code>
- <act:parent type="new">494f8637752cd509f107671d632d4179</act:parent>
+ <act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>V. Finanzanlagen</act:name>
- <act:id type="new">0c02303d139190b2cfded19f03caa096</act:id>
+ <act:id type="new">f1627af2565e4519bf1fb10c859fbdbc</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:description>Ausweis nach Restlaufzeit</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">0800-0999</slot:value>
</slot>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
</act:slots>
- <act:parent type="new">25554b48b5e81d8452521bacda7cc226</act:parent>
+ <act:parent type="new">c796f07e4b814abaa6234e903d3c48f7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>01. Anteile an verbundenen Unternehmen</act:name>
- <act:id type="new">7cac15523ca04d02eebc7df57d57812e</act:id>
+ <act:id type="new">d13b600ac4544825a89009fb8fdf41a0</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0800</act:code>
- <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
+ <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft</act:name>
- <act:id type="new">f36ac8aa9907cbc31b410cf312d1575c</act:id>
+ <act:name>Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft</act:name>
+ <act:id type="new">3c6416af296f4829a773595f6bb5d311</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0809</act:code>
- <act:parent type="new">7cac15523ca04d02eebc7df57d57812e</act:parent>
+ <act:parent type="new">d13b600ac4544825a89009fb8fdf41a0</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Anteile an verbundenen Unternehmen, Personengesellschaften</act:name>
+ <act:id type="new">e4e90939709e4d4dad98bbdd8eaf5cf1</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0803</act:code>
+ <act:parent type="new">d13b600ac4544825a89009fb8fdf41a0</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Anteile an verbundenen Unternehmen, Kapitalgesellschaften</act:name>
+ <act:id type="new">8881e8593254458a9ad94d6de8e867ee</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0804</act:code>
+ <act:parent type="new">d13b600ac4544825a89009fb8fdf41a0</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft, Personengesellschaften</act:name>
+ <act:id type="new">f2264329db9a4c35a2d2fd4033472e3b</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0805</act:code>
+ <act:parent type="new">d13b600ac4544825a89009fb8fdf41a0</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Anteile einer GmbH & Co. KG an einer Komplementär-GmbH</act:name>
+ <act:id type="new">c5ec05f906844197989fd8d14ca658c2</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0806</act:code>
+ <act:parent type="new">d13b600ac4544825a89009fb8fdf41a0</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft, Kapitalgesellschaften</act:name>
+ <act:id type="new">f5f3f0fffbb246f1898be92d41c3a6cf</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0808</act:code>
+ <act:parent type="new">d13b600ac4544825a89009fb8fdf41a0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>02. Ausleihungen an verbundene Unternehmen</act:name>
- <act:id type="new">e25b8c9cdc42518311a80a1a2db11b54</act:id>
+ <act:id type="new">5a8d9004850d46b6a79d667abf797138</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0810</act:code>
- <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
+ <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Ausleihungen an verbundene Unternehmen, Personengesellschaften</act:name>
+ <act:id type="new">a8a799dcf8294f86865c24e70a8976f0</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0813</act:code>
+ <act:parent type="new">5a8d9004850d46b6a79d667abf797138</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Ausleihungen an verbundene Unternehmen, Kapitalgesellschaften</act:name>
+ <act:id type="new">683b3df4c6254e259512ca12e8dae4d8</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0814</act:code>
+ <act:parent type="new">5a8d9004850d46b6a79d667abf797138</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Ausleihungen an verbundene Unternehmen, Einzelunternehmen</act:name>
+ <act:id type="new">d3aa3f03f022462ea29d583a9b9d1a8d</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0815</act:code>
+ <act:parent type="new">5a8d9004850d46b6a79d667abf797138</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>03. Beteiligungen</act:name>
- <act:id type="new">d55ac7e08716a24f25f1c8aee576869a</act:id>
+ <act:id type="new">03a3b0279598495e90fd0ebb56989cf0</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -1355,86 +1553,110 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
+ <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Beteiligung einer GmbH & Co.KG an einer Komplementär GmbH</act:name>
- <act:id type="new">af0a896cba87f41d4d1007d37147184d</act:id>
+ <act:id type="new">930d4c23f01c41bf8003e83a2f14054f</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0829</act:code>
- <act:parent type="new">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+ <act:parent type="new">03a3b0279598495e90fd0ebb56989cf0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Typisch stille Beteiligungen</act:name>
- <act:id type="new">ee241561c9a36768c4e02e5bcb484cab</act:id>
+ <act:id type="new">be3895cda3754c6aa53ad087070b4b95</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0830</act:code>
- <act:parent type="new">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+ <act:parent type="new">03a3b0279598495e90fd0ebb56989cf0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Atypische stille Beteiligungen</act:name>
- <act:id type="new">ef41480b428310b7a65210a53a8a2d71</act:id>
+ <act:id type="new">f59e38fe49a242699484ec323a975418</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0840</act:code>
- <act:parent type="new">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+ <act:parent type="new">03a3b0279598495e90fd0ebb56989cf0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Andere Beteiligungen an Kapitalgesellschaften</act:name>
- <act:id type="new">65a722874c7a8610b370c2adac495731</act:id>
+ <act:id type="new">41eb94f268204b6fa59e9e5b029dc678</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0850</act:code>
- <act:parent type="new">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+ <act:parent type="new">03a3b0279598495e90fd0ebb56989cf0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Andere Beteiligungen an Personengesellschaften</act:name>
- <act:id type="new">582ffd534ae5da409c554f80c92d9a36</act:id>
+ <act:id type="new">9fdc3d3877cf4aabb512bcf43f495c6b</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0860</act:code>
- <act:parent type="new">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+ <act:parent type="new">03a3b0279598495e90fd0ebb56989cf0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>04. Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht </act:name>
- <act:id type="new">47bf618149cbf341315efa956d70097f</act:id>
+ <act:name>04. Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
+ <act:id type="new">f6384c79d53343539335aecf58717e0f</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0880</act:code>
- <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
+ <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht, Personengesellschaften</act:name>
+ <act:id type="new">d98791607b574007bfe72b270592c680</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0883</act:code>
+ <act:parent type="new">f6384c79d53343539335aecf58717e0f</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht, Kapitalgesellschaften</act:name>
+ <act:id type="new">40a40a4419434dafa85bf934af3bc3ab</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0885</act:code>
+ <act:parent type="new">f6384c79d53343539335aecf58717e0f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>05. Wertpapiere des Anlagevermögens</act:name>
- <act:id type="new">6d26d5667745dcf65881a6b5228f9028</act:id>
+ <act:id type="new">05c61224ae49434786f4f9c797dbca05</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -1445,38 +1667,38 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
+ <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Wertpapiere mit Gewinnbeiligungsansprüchen</act:name>
- <act:id type="new">def87340d1ce092272e311e2e8879605</act:id>
+ <act:id type="new">3ff47bf943c44499b6c35a6ca697a7f4</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0910</act:code>
- <act:parent type="new">6d26d5667745dcf65881a6b5228f9028</act:parent>
+ <act:parent type="new">05c61224ae49434786f4f9c797dbca05</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Festverzinsliche Wertpapiere</act:name>
- <act:id type="new">78982f7e0894e7b8e8526c60fdc60395</act:id>
+ <act:id type="new">2956bdf2f92a463a8497b8e16182b972</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0920</act:code>
- <act:parent type="new">6d26d5667745dcf65881a6b5228f9028</act:parent>
+ <act:parent type="new">05c61224ae49434786f4f9c797dbca05</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>06. Sonstige Ausleihungen</act:name>
- <act:id type="new">2d8abf820f1272ea8674b7bd9df2b23e</act:id>
+ <act:id type="new">703097da2ad54004aeae0beb7c62f185</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -1487,110 +1709,158 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
+ <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Darlehen</act:name>
- <act:id type="new">16402cf2658129ae5c1dd60f57d3cb9b</act:id>
+ <act:id type="new">9c0ba5256f004a969471692b927f63cf</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0940</act:code>
- <act:parent type="new">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
+ <act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Ausleihungen an Gesellschafter</act:name>
- <act:id type="new">e96d2da117751f02f82fb8c2008607aa</act:id>
+ <act:id type="new">1d7d5e1f296d47b5a5c22ed084e4b02a</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0960</act:code>
- <act:parent type="new">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
+ <act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Ausleihungen an nahe stehende Personen</act:name>
- <act:id type="new">6a0430051bb70dd6919ea708a2ab8509</act:id>
+ <act:id type="new">862ff1edb9ba44759bb357ff26d73303</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0970</act:code>
- <act:parent type="new">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
+ <act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Ausleihungen an GmbH-Gesellschafter</act:name>
+ <act:id type="new">9f7c9660632b4b99b6e36c578a4ddb03</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0961</act:code>
+ <act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Ausleihungen an persönlich haftende Gesellschafter</act:name>
+ <act:id type="new">b8b5742688324a4bb51bd3609231fe34</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0962</act:code>
+ <act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Ausleihungen an Kommanditisten</act:name>
+ <act:id type="new">7bf2ef31220b41c696972180a471ed60</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0963</act:code>
+ <act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Ausleihungen an stille Gesellschafter</act:name>
+ <act:id type="new">39dabfd50f8a4109ab8e76c997298b38</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0964</act:code>
+ <act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>07. Genossenschaftsanteile zum langfristigen Verbleib</act:name>
- <act:id type="new">1b3c4110e93411ebbceaa2e4a6f89ea4</act:id>
+ <act:id type="new">3f40770bbee14d6ea56f978f6e14c28e</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0980</act:code>
- <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
+ <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>08. Rückdeckungsansprüche aus Lebensversicherungen zum langfristigen Verbleib</act:name>
- <act:id type="new">90d8a02427219e5b4e373d3240d96572</act:id>
+ <act:id type="new">049c9012c10148b7940e13a2ad6c8f2f</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0990</act:code>
- <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
+ <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>B. Umlaufvermögen</act:name>
- <act:id type="new">3be1aa86d6868b006741b9af6777cf5f</act:id>
+ <act:id type="new">5e2ef4a6c24048f591561318fc1cfd61</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:description>SKR04 2005:1000-1999</act:description>
+ <act:description>SKR04 2022:1000-1999</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">5431c68bfabcf5fdbef88abedd861198</act:parent>
+ <act:parent type="new">8b812bf92e4745b5ba8ce130f9d29aeb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>I. Vorräte</act:name>
- <act:id type="new">693674f6bcdd8dfbc525267340f4771b</act:id>
+ <act:id type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:description>SKR04 2005: 1000-1199</act:description>
+ <act:description>SKR04 2022: 1000-1199</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">3be1aa86d6868b006741b9af6777cf5f</act:parent>
+ <act:parent type="new">5e2ef4a6c24048f591561318fc1cfd61</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>01. Roh-, Hilfs- und Betriebsstoffe (Bestand)</act:name>
- <act:id type="new">b28794b79472ab280d51164c964332ca</act:id>
+ <act:id type="new">5b303da3f1724e85913d777dfee9f258</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -1601,14 +1871,14 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
+ <act:parent type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>02. Unfertige Erzeugnisse, unfertige Leistungen (Bestand)</act:name>
- <act:id type="new">e79214338437068dfebeff5025bb49db</act:id>
+ <act:id type="new">48e0ad4d5e54478197c5e66ae2a00f92</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -1619,62 +1889,62 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
+ <act:parent type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Unfertige Erzeugnisse</act:name>
- <act:id type="new">b720c2af29896886e2e734a0a9a2dfbb</act:id>
+ <act:id type="new">1b3537caac414812ae7d14e76e80af98</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1050</act:code>
- <act:parent type="new">e79214338437068dfebeff5025bb49db</act:parent>
+ <act:parent type="new">48e0ad4d5e54478197c5e66ae2a00f92</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Unfertige Leistungen</act:name>
- <act:id type="new">5513ef399d25ee0d4555ba13a66eca6b</act:id>
+ <act:id type="new">a88a511564b440caac84df4e642183c2</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1080</act:code>
- <act:parent type="new">e79214338437068dfebeff5025bb49db</act:parent>
+ <act:parent type="new">48e0ad4d5e54478197c5e66ae2a00f92</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>In Ausführung befindl. Bauaufträge</act:name>
- <act:id type="new">d125ce4ce35f853aa5425940706a91aa</act:id>
+ <act:id type="new">f439077fa9dd41ac8dedd518321ffcc3</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1090</act:code>
- <act:parent type="new">e79214338437068dfebeff5025bb49db</act:parent>
+ <act:parent type="new">48e0ad4d5e54478197c5e66ae2a00f92</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>In Arbeit befindliche Aufträge</act:name>
- <act:id type="new">855963aac95900a4ac850d5b1b1734cf</act:id>
+ <act:id type="new">525e5e55ba9c4efaa2fc55c6b1edf88f</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1095</act:code>
- <act:parent type="new">e79214338437068dfebeff5025bb49db</act:parent>
+ <act:parent type="new">48e0ad4d5e54478197c5e66ae2a00f92</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>03. Fertige Erzeugnisse und Waren (Bestand)</act:name>
- <act:id type="new">f8a1595720a430d2d890c735ec280801</act:id>
+ <act:id type="new">bd0ea639f4b74381902d835e30225298</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -1685,38 +1955,38 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
+ <act:parent type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Fertige Erzeugnisse (Bestand)</act:name>
- <act:id type="new">79605c61028b9d81fe5b84c82f712493</act:id>
+ <act:id type="new">f32735d0dd614d1ab55f0fa4e440d63f</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1110</act:code>
- <act:parent type="new">f8a1595720a430d2d890c735ec280801</act:parent>
+ <act:parent type="new">bd0ea639f4b74381902d835e30225298</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Waren (Bestand)</act:name>
- <act:id type="new">e1960c5433e5eb58cbd136d8c3d2fa0a</act:id>
+ <act:id type="new">0af3d5331d9c439f96f472f5151cdc28</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1140</act:code>
- <act:parent type="new">f8a1595720a430d2d890c735ec280801</act:parent>
+ <act:parent type="new">bd0ea639f4b74381902d835e30225298</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>04. Geleistete Anzahlungen auf Vorräte</act:name>
- <act:id type="new">4b94caba6927babf0af628999af0e00d</act:id>
+ <act:id type="new">3cb6bf0d0d8d45b39f76def953b3cfe2</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -1727,14 +1997,14 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
+ <act:parent type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Geleistete Anzahlungen 7% Vorsteuer</act:name>
- <act:id type="new">5d955f1dbd49acc2b766b9b4d5d08d52</act:id>
+ <act:id type="new">d29e00d7a7594301b2a83b3298355809</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -1745,14 +2015,14 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">4b94caba6927babf0af628999af0e00d</act:parent>
+ <act:parent type="new">3cb6bf0d0d8d45b39f76def953b3cfe2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Geleistete Anzahlungen 16% Vorsteuer</act:name>
- <act:id type="new">32b51fff8b5b5b4cd5c4f43031e91635</act:id>
+ <act:id type="new">e300d15de8654a5595d589cc999c940a</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -1763,81 +2033,75 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">4b94caba6927babf0af628999af0e00d</act:parent>
+ <act:parent type="new">3cb6bf0d0d8d45b39f76def953b3cfe2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>05. Erhaltene Anzahlungen auf Bestellungen</act:name>
- <act:id type="new">c4ecd4b8292df74335546eda34e7e375</act:id>
+ <act:name>Geleistete Anzahlungen 5% Vorsteuer</act:name>
+ <act:id type="new">be8971f6371241f0b9d4a07f2dfba7a5</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1190</act:code>
- <act:description>(von Vorräten offen abgesetzt)</act:description>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
+ <act:code>1182</act:code>
+ <act:parent type="new">3cb6bf0d0d8d45b39f76def953b3cfe2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erhaltene Anzahlungen 7% MWSt</act:name>
- <act:id type="new">85f1ba087dc40a0cae79d64969c1424f</act:id>
+ <act:name>Geleistete Anzahlungen 19% Vorsteuer</act:name>
+ <act:id type="new">08fff24846a14f54a4781ad2f95f2910</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1191</act:code>
- <act:slots>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">c4ecd4b8292df74335546eda34e7e375</act:parent>
+ <act:code>1186</act:code>
+ <act:parent type="new">3cb6bf0d0d8d45b39f76def953b3cfe2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erhaltene Anzahlungen 16% MWSt</act:name>
- <act:id type="new">52862a56692726129c73604f7c12d9af</act:id>
+ <act:name>05. Erhaltene Anzahlungen auf Bestellungen</act:name>
+ <act:id type="new">aad60618c32844068d1e3996c1148fef</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1194</act:code>
- <act:parent type="new">c4ecd4b8292df74335546eda34e7e375</act:parent>
+ <act:code>1190</act:code>
+ <act:description>(von Vorräten offen abgesetzt)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>II. Forderungen und sonstige Vermögensgegenstände</act:name>
- <act:id type="new">045196223f1e151347db1f23d28b3dc5</act:id>
+ <act:id type="new">f24561b239234a55b226904fd16991ab</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:description>SKR04 2005: 1200-1299</act:description>
+ <act:description>SKR04 2022: 1200-1299</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">3be1aa86d6868b006741b9af6777cf5f</act:parent>
+ <act:parent type="new">5e2ef4a6c24048f591561318fc1cfd61</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>01. Forderungen aus Lieferungen und Leistungen</act:name>
- <act:id type="new">3db9920658f7630cee64902f9698ebb3</act:id>
+ <act:id type="new">404597d9239d4c24937a3b325acdba13</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -1849,14 +2113,14 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">045196223f1e151347db1f23d28b3dc5</act:parent>
+ <act:parent type="new">f24561b239234a55b226904fd16991ab</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungen aus Lieferungen und Leistungen ohne Kontokorrent</act:name>
- <act:id type="new">76c54d31f188167d8a031d96045283fd</act:id>
+ <act:id type="new">d229950b9a28430e867899945599778d</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -1868,82 +2132,93 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">3db9920658f7630cee64902f9698ebb3</act:parent>
+ <act:parent type="new">404597d9239d4c24937a3b325acdba13</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungen aus L+L allgem. Steuersatz oder eines Kleinunternehmers</act:name>
- <act:id type="new">6cefdcc3737a94cc580149e2d2cd97b9</act:id>
+ <act:id type="new">a837ebd193e94b4dae1390d470a29c70</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1215</act:code>
- <act:description>(EÃœR)</act:description>
- <act:parent type="new">76c54d31f188167d8a031d96045283fd</act:parent>
+ <act:description>Forderungen aus Lieferungen und
+Leistungen zum allgemeinen Umsatzsteuersatz
+oder eines Kleinunternehmers
+(EÃœR)</act:description>
+ <act:parent type="new">d229950b9a28430e867899945599778d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungen aus L+L ermäßigt. Steuersatz</act:name>
- <act:id type="new">d060a1de8e5ca6ea1b954c42e8396755</act:id>
+ <act:id type="new">b27cd166c8b34151b6121958d6b18d3c</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1216</act:code>
+ <act:description>Forderungen aus Lieferungen und
+Leistungen zum ermäßigten Umsatzsteuersatz
+(EÃœR)</act:description>
<act:slots>
<slot>
<slot:key>tax-related</slot:key>
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">76c54d31f188167d8a031d96045283fd</act:parent>
+ <act:parent type="new">d229950b9a28430e867899945599778d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderg. aus steuerfreien oder nicht steuerbaren steuerbaren L+L</act:name>
- <act:id type="new">ab6ca9e6320b202c3fc84c367edfc366</act:id>
+ <act:id type="new">a11cf0bf43ef4921b4eb949a11a3f92a</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1217</act:code>
- <act:parent type="new">76c54d31f188167d8a031d96045283fd</act:parent>
+ <act:description>Forderungen aus steuerfreien oder
+nicht steuerbaren Lieferungen und
+Leistungen (EÃœR)</act:description>
+ <act:parent type="new">d229950b9a28430e867899945599778d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungen aus L+L gemäß §24 UStG</act:name>
- <act:id type="new">7dc3830ac363a526ef101cf09a77b6ee</act:id>
+ <act:id type="new">2ac74ac29c654fd79932dfc7e6e0de0f</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1218</act:code>
- <act:description>Land- & forstwirtsch. Durchsschnitt</act:description>
- <act:parent type="new">76c54d31f188167d8a031d96045283fd</act:parent>
+ <act:description>Forderungen aus Lieferungen und
+Leistungen nach Durchschnittssätzen
+nach § 24 UStG (EÜR) - Land- & forstwirtsch. Durchsschnitt</act:description>
+ <act:parent type="new">d229950b9a28430e867899945599778d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Gegenkonto 1215 - 1218 bei Aufteilung der Forderungen nach Steuersätzen (EÜR)</act:name>
- <act:id type="new">ad25157eba24299560894cb650a9a5b9</act:id>
+ <act:id type="new">be81622201e843d5ad1ec5d7370117a0</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1219</act:code>
- <act:parent type="new">76c54d31f188167d8a031d96045283fd</act:parent>
+ <act:parent type="new">d229950b9a28430e867899945599778d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungen nach §11 Abs. 1 Satz 2 EStG für §4/3</act:name>
- <act:id type="new">fd124dab720d156a374f1386a565d9d0</act:id>
+ <act:id type="new">b13cc45875b5423fa3591fd182fa3850</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -1954,230 +2229,242 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">3db9920658f7630cee64902f9698ebb3</act:parent>
+ <act:parent type="new">404597d9239d4c24937a3b325acdba13</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Forderg.a. Lieferungen/Leistungen < 1 J</act:name>
- <act:id type="new">ef26d6e1057d2042cb9eea64e48187a0</act:id>
+ <act:name>Forderg.a. Lieferungen/Leistungen <= 1 J</act:name>
+ <act:id type="new">a016debb61b84443b8a85c69256969ad</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1221</act:code>
- <act:parent type="new">fd124dab720d156a374f1386a565d9d0</act:parent>
+ <act:parent type="new">b13cc45875b5423fa3591fd182fa3850</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderg.a. Lieferungen/Leistungen > 1 J</act:name>
- <act:id type="new">7b2c1a17aabc3268fca1f751840c6a9d</act:id>
+ <act:id type="new">8b3ea7c6b2ad4b3ebbffccbf82049795</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1225</act:code>
- <act:parent type="new">fd124dab720d156a374f1386a565d9d0</act:parent>
+ <act:parent type="new">b13cc45875b5423fa3591fd182fa3850</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Wechsel aus Lieferung und Leistung</act:name>
- <act:id type="new">877d0ef0d4a0c8d4be7afefd63de5eb2</act:id>
+ <act:id type="new">8a975a13e60f4197b3e2c764a73a7a32</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1230</act:code>
- <act:parent type="new">3db9920658f7630cee64902f9698ebb3</act:parent>
+ <act:parent type="new">404597d9239d4c24937a3b325acdba13</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Wechsel a. Lieferungen/Leistungen < 1 J</act:name>
- <act:id type="new">e01b594805c619d3f67bf4d1238e047c</act:id>
+ <act:name>Wechsel a. Lieferungen/Leistungen <= 1 J</act:name>
+ <act:id type="new">ed297323cfed4df695a536ff4085e09f</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1231</act:code>
- <act:parent type="new">877d0ef0d4a0c8d4be7afefd63de5eb2</act:parent>
+ <act:parent type="new">8a975a13e60f4197b3e2c764a73a7a32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Wechsel a. Lieferungen/Leistungen > 1 J</act:name>
- <act:id type="new">61974a75470062a2aaff480ab1d0156c</act:id>
+ <act:id type="new">49788b5fc9c7410f877c879c2c164ee5</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1232</act:code>
- <act:parent type="new">877d0ef0d4a0c8d4be7afefd63de5eb2</act:parent>
+ <act:parent type="new">8a975a13e60f4197b3e2c764a73a7a32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Wechsel a. Lieferungen/Leistungen, bundesbankfähig</act:name>
- <act:id type="new">00cacf0d3383fd72f6792bfe13cd4bdb</act:id>
+ <act:id type="new">7157a7f8dd214032bbba45d5ab85248e</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1235</act:code>
- <act:parent type="new">877d0ef0d4a0c8d4be7afefd63de5eb2</act:parent>
+ <act:parent type="new">8a975a13e60f4197b3e2c764a73a7a32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Zweifelhafte Forderungen</act:name>
- <act:id type="new">9c12aa23ce66851b83316b04a40c28e3</act:id>
+ <act:id type="new">08e205b82d624193ac4cd3d12a1b822e</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1240</act:code>
- <act:parent type="new">3db9920658f7630cee64902f9698ebb3</act:parent>
+ <act:parent type="new">404597d9239d4c24937a3b325acdba13</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Zweifelhafte Forderungen (bis 1 Jahr)</act:name>
- <act:id type="new">5e4e256cf81cdb6b18e5e2d587b94be8</act:id>
+ <act:name>Zweifelhafte Forderungen (<= 1 Jahr)</act:name>
+ <act:id type="new">997e7a9638724cd8b026e81af65665b9</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1241</act:code>
- <act:parent type="new">9c12aa23ce66851b83316b04a40c28e3</act:parent>
+ <act:parent type="new">08e205b82d624193ac4cd3d12a1b822e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Zweifelhafte Forderungen (> 1 Jahr)</act:name>
- <act:id type="new">aa3689c5e36ccc625d009b52be7710c9</act:id>
+ <act:id type="new">660323f982224261aa2f94fdda1214ba</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1245</act:code>
- <act:parent type="new">9c12aa23ce66851b83316b04a40c28e3</act:parent>
+ <act:parent type="new">08e205b82d624193ac4cd3d12a1b822e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Einzelwertberichtigung Forderung (< 1J)</act:name>
- <act:id type="new">91c0860c2c4d593316b6e1a20a94b502</act:id>
+ <act:name>Einzelwertberichtigung Forderung (<= 1J)</act:name>
+ <act:id type="new">d0038e1e2c5f4947947c104d461d5fa3</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1246</act:code>
- <act:parent type="new">9c12aa23ce66851b83316b04a40c28e3</act:parent>
+ <act:parent type="new">08e205b82d624193ac4cd3d12a1b822e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Einzelwertberichtigung Forderung (> 1J)</act:name>
- <act:id type="new">a0f98fc2e44d10a5ecfd8da3c83a846c</act:id>
+ <act:id type="new">c715fe71fde744859fbb7d4f29f60200</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1247</act:code>
- <act:parent type="new">9c12aa23ce66851b83316b04a40c28e3</act:parent>
+ <act:parent type="new">08e205b82d624193ac4cd3d12a1b822e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Pauschalwertberichtigung Forderg. < 1J</act:name>
- <act:id type="new">c28569653345dc9953b419b6f1c47f06</act:id>
+ <act:id type="new">2353029875fd442f9675338479418fca</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1248</act:code>
- <act:parent type="new">9c12aa23ce66851b83316b04a40c28e3</act:parent>
+ <act:parent type="new">08e205b82d624193ac4cd3d12a1b822e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Pauschalwertberichtigung Forderg. > 1J</act:name>
- <act:id type="new">2b029b521129173c6889beae2724f248</act:id>
+ <act:id type="new">951b08c5f2294f4c97cbf918a6651cb1</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1249</act:code>
- <act:parent type="new">9c12aa23ce66851b83316b04a40c28e3</act:parent>
+ <act:parent type="new">08e205b82d624193ac4cd3d12a1b822e</act:parent>
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<gnc:account version="2.0.0">
<act:name>Forderungen aus L+L gg. Gesellschafter</act:name>
- <act:id type="new">8f9b84b36d18f3c215e399fbaccd0a1b</act:id>
+ <act:id type="new">040eb1ed025f4677834d7af048052281</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1250</act:code>
- <act:parent type="new">3db9920658f7630cee64902f9698ebb3</act:parent>
+ <act:parent type="new">404597d9239d4c24937a3b325acdba13</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Forderg. aus L+L gg.Gesellschafter < 1 J</act:name>
- <act:id type="new">9ed2e513a63541a65eefa53f48e62307</act:id>
+ <act:name>Forderg. aus L+L gg.Gesellschafter <= 1 J</act:name>
+ <act:id type="new">3a27dfb1819a4238b57d5290042040c4</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1251</act:code>
- <act:parent type="new">8f9b84b36d18f3c215e399fbaccd0a1b</act:parent>
+ <act:parent type="new">040eb1ed025f4677834d7af048052281</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderg. aus L+L gg.Gesellschafter > 1 J</act:name>
- <act:id type="new">3a221b4090c2323acaca1f024acd3905</act:id>
+ <act:id type="new">392338cd2e98490fbbc3281057924554</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1255</act:code>
- <act:parent type="new">8f9b84b36d18f3c215e399fbaccd0a1b</act:parent>
+ <act:parent type="new">040eb1ed025f4677834d7af048052281</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Gegenkonto zu sonstigen Vermögensgegenständen bei Buchungen über Debitorenkonto</act:name>
- <act:id type="new">fe80110fa10de8c4f447a1a1c53e1157</act:id>
+ <act:id type="new">16c0ab73c1234a839a168dc89d6f7380</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1258</act:code>
- <act:parent type="new">3db9920658f7630cee64902f9698ebb3</act:parent>
+ <act:parent type="new">404597d9239d4c24937a3b325acdba13</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="new">450ebcecfd06848c840c7cc8b0c85cd9</act:id>
+ <act:id type="new">411e39fc3d844205b4c6a3b6a84cb2ac</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1259</act:code>
- <act:parent type="new">3db9920658f7630cee64902f9698ebb3</act:parent>
+ <act:parent type="new">404597d9239d4c24937a3b325acdba13</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Forderungen aus Lieferungen und Leistungen</act:name>
+ <act:id type="new">cd16c85a6a5c45f09050e9c87229d451</act:id>
+ <act:type>RECEIVABLE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1201</act:code>
+ <act:parent type="new">404597d9239d4c24937a3b325acdba13</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>02. Forderungen gegen verbundene Unternehmen</act:name>
- <act:id type="new">2206ddc60ecf97df41c9a90d71fdd94d</act:id>
+ <act:id type="new">249f49a38278482f8a14c60371a4dc2d</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -2188,38 +2475,38 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">045196223f1e151347db1f23d28b3dc5</act:parent>
+ <act:parent type="new">f24561b239234a55b226904fd16991ab</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Forderungen gg. verbundene UN < 1 J</act:name>
- <act:id type="new">747b5cd3365a7858a97b20068a6206a0</act:id>
+ <act:name>Forderungen gg. verbundene UN <= 1 J</act:name>
+ <act:id type="new">6e64138b1fde437eb591cc07b2bfbaac</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1261</act:code>
- <act:parent type="new">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
+ <act:parent type="new">249f49a38278482f8a14c60371a4dc2d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungen gg. verbundene UN > 1 J</act:name>
- <act:id type="new">fcb9c6bb6cbed4c2c533bfd9dd5ec900</act:id>
+ <act:id type="new">6a158251d01a4b9bab3d5392f5e91477</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1265</act:code>
- <act:parent type="new">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
+ <act:parent type="new">249f49a38278482f8a14c60371a4dc2d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Besitzwechsel gegen verbund. Unternehmen</act:name>
- <act:id type="new">46852c0e336ef18d52ad05455bfb3dcc</act:id>
+ <act:id type="new">529418fc50674e0b986d76af2f22602a</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -2230,50 +2517,50 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
+ <act:parent type="new">249f49a38278482f8a14c60371a4dc2d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Besitzwechsel gegen verbundene UN < 1J</act:name>
- <act:id type="new">2c40758557ce6ff99262a01568404f7f</act:id>
+ <act:name>Besitzwechsel gegen verbundene UN <= 1J</act:name>
+ <act:id type="new">c37464d82899413c9aa7b8dc783f0404</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1267</act:code>
- <act:parent type="new">46852c0e336ef18d52ad05455bfb3dcc</act:parent>
+ <act:parent type="new">529418fc50674e0b986d76af2f22602a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Besitzwechsel gegen verbundene UN > 1J</act:name>
- <act:id type="new">014760aa72d2729ab185c33298d730aa</act:id>
+ <act:id type="new">cdbad91f34794ad48ec881899e1c72d7</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1268</act:code>
- <act:parent type="new">46852c0e336ef18d52ad05455bfb3dcc</act:parent>
+ <act:parent type="new">529418fc50674e0b986d76af2f22602a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Besitzwechs.gg.verb.UN, bundesbankfähig</act:name>
- <act:id type="new">701ec3bd374724975f980db9729750f3</act:id>
+ <act:id type="new">55ba78a854244e1ebe0337e0cc12c300</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1269</act:code>
- <act:parent type="new">46852c0e336ef18d52ad05455bfb3dcc</act:parent>
+ <act:parent type="new">529418fc50674e0b986d76af2f22602a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungen aus L+L gg. verbundene UN</act:name>
- <act:id type="new">7fa441383b425d01688d980afa0e2159</act:id>
+ <act:id type="new">1eaf9d5d2b4b4d42b6d8d36d5397e3fb</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -2284,62 +2571,62 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
+ <act:parent type="new">249f49a38278482f8a14c60371a4dc2d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Forderungen aus L+L gg. verbund. UN < 1J</act:name>
- <act:id type="new">a4efa9234842fcb2f6189d91fa9ef54e</act:id>
+ <act:name>Forderungen aus L+L gg. verbund. UN <= 1J</act:name>
+ <act:id type="new">2dda7a4aad0e4865b4ee8aa8dce23bc9</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1271</act:code>
- <act:parent type="new">7fa441383b425d01688d980afa0e2159</act:parent>
+ <act:parent type="new">1eaf9d5d2b4b4d42b6d8d36d5397e3fb</act:parent>
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<gnc:account version="2.0.0">
<act:name>Forderungen aus L+L gg. verbund. UN > 1J</act:name>
- <act:id type="new">e845e5c2387c8e4a555b4b5148fefebc</act:id>
+ <act:id type="new">3525ed13074f46fca2aba59b47955688</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1275</act:code>
- <act:parent type="new">7fa441383b425d01688d980afa0e2159</act:parent>
+ <act:parent type="new">1eaf9d5d2b4b4d42b6d8d36d5397e3fb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>WB Forderungen gg. verbundene UN < 1 J</act:name>
- <act:id type="new">64f813bff556c59e4a450b1917b8502e</act:id>
+ <act:name>WB Forderungen gg. verbundene UN <= 1 J</act:name>
+ <act:id type="new">c303fcf05ced4665b3533f474fb11bfd</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1276</act:code>
- <act:parent type="new">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
+ <act:parent type="new">249f49a38278482f8a14c60371a4dc2d</act:parent>
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<gnc:account version="2.0.0">
<act:name>WB Forderungen gg. verbundene UN > 1J</act:name>
- <act:id type="new">0167cc972e237540235d314740348107</act:id>
+ <act:id type="new">3ceb8a20b3e2474ea8c0f262d00ccee7</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1277</act:code>
- <act:parent type="new">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
+ <act:parent type="new">249f49a38278482f8a14c60371a4dc2d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>03. Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
- <act:id type="new">8025095dc946bd68be8762fc42e31fc6</act:id>
+ <act:id type="new">d4f7d3b7e26f47b38f01669709a45018</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -2350,244 +2637,256 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">045196223f1e151347db1f23d28b3dc5</act:parent>
+ <act:parent type="new">f24561b239234a55b226904fd16991ab</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Forderg. gg. UN mit Beteiligg.verh. < 1 J.</act:name>
- <act:id type="new">35488b898db7a562b086bb500b12c682</act:id>
+ <act:name>Forderg. gg. UN mit Beteiligg.verh. <= 1 J.</act:name>
+ <act:id type="new">f96278bd160b4d84ad0d5e8a3d9c3e2c</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1281</act:code>
- <act:parent type="new">8025095dc946bd68be8762fc42e31fc6</act:parent>
+ <act:parent type="new">d4f7d3b7e26f47b38f01669709a45018</act:parent>
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<gnc:account version="2.0.0">
<act:name>Forderg. gg. UN mit Beteiligg.verh. > 1 J</act:name>
- <act:id type="new">89760a5f09f7259f905f7e788e6c0d0f</act:id>
+ <act:id type="new">f54d889447aa4726b522e06c3c387331</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1285</act:code>
- <act:parent type="new">8025095dc946bd68be8762fc42e31fc6</act:parent>
+ <act:parent type="new">d4f7d3b7e26f47b38f01669709a45018</act:parent>
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<gnc:account version="2.0.0">
<act:name>Besitzwechsel gg.UN m. Beteiligungsverh.</act:name>
- <act:id type="new">7584d84f7c931976de7c5286c779264e</act:id>
+ <act:id type="new">ad6889aec0124f0a9f5681fce9853121</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1286</act:code>
+ <act:description>Besitzwechsel gegen Unternehmen,
+mit denen ein Beteiligungsverhältnis
+besteht</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">8025095dc946bd68be8762fc42e31fc6</act:parent>
+ <act:parent type="new">d4f7d3b7e26f47b38f01669709a45018</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Besitzwechsel gg.UN m.Beteiligg.verh. < 1 J</act:name>
- <act:id type="new">0796c704873a41db96000a465a0e965e</act:id>
+ <act:name>Besitzwechsel gg.UN m.Beteiligg.verh. <= 1 J</act:name>
+ <act:id type="new">3fe51914323845f3b6fc93b364d7f98b</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1287</act:code>
- <act:parent type="new">7584d84f7c931976de7c5286c779264e</act:parent>
+ <act:parent type="new">ad6889aec0124f0a9f5681fce9853121</act:parent>
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<act:name>Besitzwechsel gg.UN m.Beteiligg.verh. > 1 J</act:name>
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+ <act:id type="new">5838b83076654be2b4be80c0bd8ba64c</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1288</act:code>
- <act:parent type="new">7584d84f7c931976de7c5286c779264e</act:parent>
+ <act:parent type="new">ad6889aec0124f0a9f5681fce9853121</act:parent>
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<act:name>Besitzwechsel gg.UN m.Beteiligg.verh.bbf</act:name>
- <act:id type="new">6db7490d9b5f264a4bace397f1e7e258</act:id>
+ <act:id type="new">c793acb47e514a09b6814a8d0f2cd7bc</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1289</act:code>
- <act:parent type="new">7584d84f7c931976de7c5286c779264e</act:parent>
+ <act:parent type="new">ad6889aec0124f0a9f5681fce9853121</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderg. L+L gg.UN m. Beteiligungsverh.</act:name>
- <act:id type="new">d2b31319d77dff392a7d723099c32c4e</act:id>
+ <act:id type="new">a35642971da34d199561b922cf9ca007</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1290</act:code>
+ <act:description>Forderungen aus Lieferungen und
+Leistungen gegen Unternehmen,
+mit denen ein Beteiligungsverhältnis
+besteht</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">8025095dc946bd68be8762fc42e31fc6</act:parent>
+ <act:parent type="new">d4f7d3b7e26f47b38f01669709a45018</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Forderg. L+L gg.UN m.Beteiligg.verh. < 1 J</act:name>
- <act:id type="new">7317fdc156e222b74887182651c71966</act:id>
+ <act:name>Forderg. L+L gg.UN m.Beteiligg.verh. <= 1 J</act:name>
+ <act:id type="new">bbad987faf8046e5956de006a623f1fd</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1291</act:code>
- <act:parent type="new">d2b31319d77dff392a7d723099c32c4e</act:parent>
+ <act:parent type="new">a35642971da34d199561b922cf9ca007</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderg. L+L gg.UN m.Beteiligg.verh. > 1 J</act:name>
- <act:id type="new">5beb4af25c67d01128ce0e448a680da4</act:id>
+ <act:id type="new">2062e10a7cfd4bc088faed47de56a6e2</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1295</act:code>
- <act:parent type="new">d2b31319d77dff392a7d723099c32c4e</act:parent>
+ <act:parent type="new">a35642971da34d199561b922cf9ca007</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="new">33568526db0bd952b65ebdb063542528</act:id>
+ <act:id type="new">33f8aeab5c484bd98e25f5a4d4e0037f</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1296</act:code>
- <act:parent type="new">8025095dc946bd68be8762fc42e31fc6</act:parent>
+ <act:description>Wertberichtigungen auf Forderungen
+gegen Unternehmen, mit
+denen ein Beteiligungsverhältnis
+besteht</act:description>
+ <act:parent type="new">d4f7d3b7e26f47b38f01669709a45018</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="new">5ad37b32f5d6a461fb25e18c0745ce59</act:id>
+ <act:id type="new">c6d4183fefc848b1be9307c537f0aa5e</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1297</act:code>
- <act:parent type="new">8025095dc946bd68be8762fc42e31fc6</act:parent>
+ <act:parent type="new">d4f7d3b7e26f47b38f01669709a45018</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Ausstehende Einlagen auf das gezeichnete Kapital, eingefordert</act:name>
- <act:id type="new">adc3d553b262e167dc3812d85831de26</act:id>
+ <act:id type="new">bc60f489a43443cb9c436db99afea6d8</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1298</act:code>
<act:description>Forderungen, nicht eingeforderte ausstehende Einlagen s. Konto 2910</act:description>
- <act:parent type="new">045196223f1e151347db1f23d28b3dc5</act:parent>
+ <act:parent type="new">f24561b239234a55b226904fd16991ab</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Eingeforderte Nachschüsse</act:name>
- <act:id type="new">cc9a478b8ebc1897fa4fbcf87e6885aa</act:id>
+ <act:id type="new">8c856ecd95244b8c8968657a00a47e3d</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1299</act:code>
<act:description>Gegenkonto 2929</act:description>
- <act:parent type="new">045196223f1e151347db1f23d28b3dc5</act:parent>
+ <act:parent type="new">f24561b239234a55b226904fd16991ab</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>04. Sonstige Vermögensgegenstände</act:name>
- <act:id type="new">c36cd806a8bad4266ed2395be7f90d0c</act:id>
+ <act:id type="new">b25c021412f24bff876d7b01a5c93495</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1300</act:code>
- <act:description>SKR04 2005: 1300-1499</act:description>
+ <act:description>SKR04 2022: 1300-1499</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">045196223f1e151347db1f23d28b3dc5</act:parent>
+ <act:parent type="new">f24561b239234a55b226904fd16991ab</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sonstige Vermögensgegenstände</act:name>
- <act:id type="new">f2230fd32d3c2c855c17f661481cb039</act:id>
+ <act:id type="new">3f0bab0effee43d7a91e7179c4f33939</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>1300</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sonstige Vermögensgegenstände (b.1 J)</act:name>
- <act:id type="new">19168926a04465ea251504e3d6345ab6</act:id>
+ <act:id type="new">8803371a96484ffca0089ac8ad9571ad</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1301</act:code>
- <act:parent type="new">f2230fd32d3c2c855c17f661481cb039</act:parent>
+ <act:parent type="new">3f0bab0effee43d7a91e7179c4f33939</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sonstige Vermögensgegenstände (g.1 J)</act:name>
- <act:id type="new">7836fe2de97b4f62bfbb06b2c8be6ac9</act:id>
+ <act:id type="new">415ee58aec8e4d8899a6166877f814c2</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1305</act:code>
- <act:parent type="new">f2230fd32d3c2c855c17f661481cb039</act:parent>
+ <act:parent type="new">3f0bab0effee43d7a91e7179c4f33939</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungen gegen Vorstandsmitglieder und Geschäftsführer</act:name>
- <act:id type="new">f389699a21fa73f290aab9183d2f5c65</act:id>
+ <act:id type="new">2f3adabd59f14f6aafd8aa9cee78e6e3</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -2598,38 +2897,38 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungen gg. Geschäftsf.(b.1J)</act:name>
- <act:id type="new">fd6ed5e511300dd4649b82d908c45c1c</act:id>
+ <act:id type="new">a7251d0ef7ad4786aa442d573831c71c</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1311</act:code>
- <act:parent type="new">f389699a21fa73f290aab9183d2f5c65</act:parent>
+ <act:parent type="new">2f3adabd59f14f6aafd8aa9cee78e6e3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungen gg. Geschäftsf.(g.1J)</act:name>
- <act:id type="new">cf8fec4e205c4679dedc5b017ad10308</act:id>
+ <act:id type="new">14de0badbc53438aad95632b025f6efe</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1315</act:code>
- <act:parent type="new">f389699a21fa73f290aab9183d2f5c65</act:parent>
+ <act:parent type="new">2f3adabd59f14f6aafd8aa9cee78e6e3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungen gegen Aufsichtsrats- und Beirats-Mitglieder</act:name>
- <act:id type="new">8fa4caf4bfbf52ca8f41c6d3856d7ab3</act:id>
+ <act:id type="new">532faca91d4e41468d010e0a395d31aa</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -2640,38 +2939,38 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungen gg. Aufsichtsratsm. (b.1 J)</act:name>
- <act:id type="new">6046d3a0953c4bcafeffa562972afb3f</act:id>
+ <act:id type="new">4d1ae9c66b434e9ea30cba11b7649ac8</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1321</act:code>
- <act:parent type="new">8fa4caf4bfbf52ca8f41c6d3856d7ab3</act:parent>
+ <act:parent type="new">532faca91d4e41468d010e0a395d31aa</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungen gg. Aufsichtsratsm. (g.1 J)</act:name>
- <act:id type="new">230923a406e6ed245809b01e01236260</act:id>
+ <act:id type="new">51ae0a60cb1c44ed9ec0494dc1369d42</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1325</act:code>
- <act:parent type="new">8fa4caf4bfbf52ca8f41c6d3856d7ab3</act:parent>
+ <act:parent type="new">532faca91d4e41468d010e0a395d31aa</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungen gegen Gesellschafter</act:name>
- <act:id type="new">f68f9fd560ad2d91a8c7e8b74423d676</act:id>
+ <act:id type="new">43a197994285489493affd43324c4ce8</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -2682,38 +2981,38 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungen gg. Gesellschafter (b.1J)</act:name>
- <act:id type="new">d48f1bbe9d77a812520b79aa5e1475bf</act:id>
+ <act:id type="new">2da80c8ca4884e56a381c98d37c2efda</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1331</act:code>
- <act:parent type="new">f68f9fd560ad2d91a8c7e8b74423d676</act:parent>
+ <act:parent type="new">43a197994285489493affd43324c4ce8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungen gg. Gesellschafter (g.1J)</act:name>
- <act:id type="new">86ce422efda3992e920607271933520c</act:id>
+ <act:id type="new">7cdecf0942af4fbe84e9fd9519db781b</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1335</act:code>
- <act:parent type="new">f68f9fd560ad2d91a8c7e8b74423d676</act:parent>
+ <act:parent type="new">43a197994285489493affd43324c4ce8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung</act:name>
- <act:id type="new">4517b3561a7ff696c0662a257ed40cdd</act:id>
+ <act:id type="new">52f2a2234e5543ed9fc6b598359a3d9f</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -2724,38 +3023,38 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungen gegen Personal (bis 1Jahr)</act:name>
- <act:id type="new">5e6b56d8bc5622c3ce68115d8c3cef02</act:id>
+ <act:id type="new">6a8e79f925ed4164b88cee068699973f</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1341</act:code>
- <act:parent type="new">4517b3561a7ff696c0662a257ed40cdd</act:parent>
+ <act:parent type="new">52f2a2234e5543ed9fc6b598359a3d9f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungen gegen Personal (g. 1Jahr)</act:name>
- <act:id type="new">a27c13b57de63e57699efbe6b26e6bce</act:id>
+ <act:id type="new">734a11359e574ab08bcd2cddcf16860c</act:id>
<act:type>RECEIVABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1345</act:code>
- <act:parent type="new">4517b3561a7ff696c0662a257ed40cdd</act:parent>
+ <act:parent type="new">52f2a2234e5543ed9fc6b598359a3d9f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Kautionen</act:name>
- <act:id type="new">005490e5dacec562c61d25b5982fa468</act:id>
+ <act:id type="new">b2dc4269854e48f9b3c6f8a63d3545e0</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -2767,38 +3066,38 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Kautionen (bis 1 J)</act:name>
- <act:id type="new">ec5394649daa197d84c63bf0c679f60f</act:id>
+ <act:id type="new">e43475276195487bb18d3c738de3dbb2</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1351</act:code>
- <act:parent type="new">005490e5dacec562c61d25b5982fa468</act:parent>
+ <act:parent type="new">b2dc4269854e48f9b3c6f8a63d3545e0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Kautionen (g. 1 J)</act:name>
- <act:id type="new">e3eba6fd425634e67fce99c5f937117f</act:id>
+ <act:id type="new">009ca3a6066b41cb8c479f28884d383d</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1355</act:code>
- <act:parent type="new">005490e5dacec562c61d25b5982fa468</act:parent>
+ <act:parent type="new">b2dc4269854e48f9b3c6f8a63d3545e0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Darlehen</act:name>
- <act:id type="new">40b59ac6ac6fe62624a6b9c5316b9ee5</act:id>
+ <act:id type="new">a2b23be80140416fadb60280eba69db3</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -2810,38 +3109,38 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Darlehen bis 1 Jahr</act:name>
- <act:id type="new">28f00b3d498c579b85dbb17cbb00ce9f</act:id>
+ <act:id type="new">c0728f4bae5a4960816f520e596bacdd</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1361</act:code>
- <act:parent type="new">40b59ac6ac6fe62624a6b9c5316b9ee5</act:parent>
+ <act:parent type="new">a2b23be80140416fadb60280eba69db3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Darlehen g. 1 Jahr</act:name>
- <act:id type="new">bae54651279fe86c4a6304e29160133e</act:id>
+ <act:id type="new">4d57d18a826e4d0bb294175132b64f08</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1365</act:code>
- <act:parent type="new">40b59ac6ac6fe62624a6b9c5316b9ee5</act:parent>
+ <act:parent type="new">a2b23be80140416fadb60280eba69db3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Durchlaufende Posten</act:name>
- <act:id type="new">36d6cf6d83f677d8d421d6a0a4d42c70</act:id>
+ <act:id type="new">a3dc003ff5c04f30bcd2061165e7ca8d</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -2852,3257 +3151,3084 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Fremdgeld</act:name>
- <act:id type="new">0ceae36c8648177ff9e582023ad3543a</act:id>
+ <act:id type="new">ec931bbbd1154a69a21d78510363ee87</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1374</act:code>
- <act:parent type="new">36d6cf6d83f677d8d421d6a0a4d42c70</act:parent>
+ <act:parent type="new">a3dc003ff5c04f30bcd2061165e7ca8d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Agenturwarenabrechnung</act:name>
- <act:id type="new">9317fc4564845581476b024b791b4766</act:id>
+ <act:id type="new">c3132ae9cd8c4e37955dfaa2c641fa01</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1375</act:code>
- <act:parent type="new">36d6cf6d83f677d8d421d6a0a4d42c70</act:parent>
+ <act:parent type="new">a3dc003ff5c04f30bcd2061165e7ca8d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Ansprüche aus Rückdeckungsversicherungen</act:name>
- <act:id type="new">f0b4b245ce14d20642b5d1508c7e3f7e</act:id>
+ <act:id type="new">a64ca07fd8a641aba2cb70348a6d793f</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1378</act:code>
- <act:parent type="new">36d6cf6d83f677d8d421d6a0a4d42c70</act:parent>
+ <act:parent type="new">a3dc003ff5c04f30bcd2061165e7ca8d</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Nachträglich abziehbare Vorsteuer nach § 15a Abs. 2 UStG</act:name>
+ <act:id type="new">4c7d9bd52fac4b68b4d51d95e4f99fba</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1376</act:code>
+ <act:parent type="new">a3dc003ff5c04f30bcd2061165e7ca8d</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Zurückzuzahlende Vorsteuer nach § 15a Abs. 2 UStG</act:name>
+ <act:id type="new">69d6dd289df8426dac67fff4c19794f0</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1377</act:code>
+ <act:parent type="new">a3dc003ff5c04f30bcd2061165e7ca8d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>GmbH-Anteile zum kurzfristigen Verbleib</act:name>
- <act:id type="new">ad329d9255477e3575c7719266383541</act:id>
+ <act:id type="new">c28a51cda1b94eac96d863e92a774b40</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1390</act:code>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Genossenschaftsanteile zum kurzfristigen Verbleib</act:name>
- <act:id type="new">f885481dea24be7353004106bb2b8ee6</act:id>
+ <act:id type="new">93ca23936ced497c9b8d146095b4795c</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1395</act:code>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Nachträglich abziehbare Vorsteuer, §15a UStG, bewegliche Wirtschaftsgüter</act:name>
- <act:id type="new">641b00dd407adba480bf1d15a86d9d05</act:id>
+ <act:id type="new">e928c97789c646b9b74d08e85fd62fe4</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1396</act:code>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Zurückzuzahlende Vorsteuer, §15a UStG, bewegliche Wirtschaftsgüter</act:name>
- <act:id type="new">e91c35cfe1b485412a871fe71f944a3c</act:id>
+ <act:id type="new">9f35f5edd75144b0b992b7b5c6fa58d9</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1397</act:code>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Nachträglich abziehbare Vorsteuer, §15a UStG, unbewegliche Wirtschaftsgüter</act:name>
- <act:id type="new">b96f86315d7eaf9afa781af6f7986327</act:id>
+ <act:id type="new">69e812bc82fa44adb76d75aa3f738b52</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1398</act:code>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Zurückzuzahlende Vorsteuer, §15a UStG, unbewegliche Wirtschaftsgüter</act:name>
- <act:id type="new">6025deffab1a31abbcbd91c8a6039cf6</act:id>
+ <act:id type="new">8ad1540a27694c788d7b290b2c2fd51d</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1399</act:code>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Abziehbare Vorsteuer</act:name>
- <act:id type="new">24224918f644a964fef3d4afdc48933f</act:id>
+ <act:name>Umsatzsteuerforderungen</act:name>
+ <act:id type="new">6e4b8cc0f3804dbabe1a70bc4058beab</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>1420</act:code>
+ <act:description>gegen das Finanzamt</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Abziehbare Vorsteuern Inland</act:name>
- <act:id type="new">d4ac4ec9e7c83bcbb6ac389be1821f0c</act:id>
+ <act:name>USt-Forderungen Vorjahr</act:name>
+ <act:id type="new">4ca64dc61d2e4a4f9d8f4288037b2919</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1400</act:code>
- <act:description>UstVa Zl. 55, Kz. 66</act:description>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
- <slot:key>code</slot:key>
- <slot:value type="string">K66</slot:value>
- </slot>
- </slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
+ <act:code>1422</act:code>
+ <act:parent type="new">6e4b8cc0f3804dbabe1a70bc4058beab</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Abziehbare Vorsteuer 7%</act:name>
- <act:id type="new">9be19da99cec587465ebf4b6ed97d4e5</act:id>
+ <act:name>USt-Forderungen frühere Jahre</act:name>
+ <act:id type="new">6d0ec1ee2c1c43ffa9820a5d4e905b3a</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1401</act:code>
- <act:description>UstVa Zl. 55, Kz. 66</act:description>
- <act:slots>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
- <slot:key>code</slot:key>
- <slot:value type="string">K66</slot:value>
- </slot>
- </slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">d4ac4ec9e7c83bcbb6ac389be1821f0c</act:parent>
+ <act:code>1425</act:code>
+ <act:parent type="new">6e4b8cc0f3804dbabe1a70bc4058beab</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Abziehbare Vorsteuer 16%</act:name>
- <act:id type="new">f5f12dd9ee63444b35271eb0cc29ca27</act:id>
+ <act:name>Forderungen aus entrichteten Verbrauchsteuern</act:name>
+ <act:id type="new">45d8f7b6bd034d68b4cb17882db840a5</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:description>UstVa Zl. 55, Kz. 66</act:description>
- <act:code>1405</act:code>
- <act:slots>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
- <slot:key>code</slot:key>
- <slot:value type="string">K66</slot:value>
- </slot>
- </slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">d4ac4ec9e7c83bcbb6ac389be1821f0c</act:parent>
+ <act:code>1427</act:code>
+ <act:parent type="new">6e4b8cc0f3804dbabe1a70bc4058beab</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Abziehbare Vorsteuer 19%</act:name>
- <act:id type="new">f5e12dd9ee63444b35271eb0cc29ca27</act:id>
+ <act:name>Vorsteuer im Folgejahr abziehbar</act:name>
+ <act:id type="new">eb9e993ae1d5451a9687e8f31ff38f29</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:description>UstVa Zl. 55, Kz. 66</act:description>
- <act:code>1406</act:code>
- <act:slots>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
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- <act:id type="new">922006b4e0d3a0e5deb659ab7da9b42a</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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- <slot>
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- <slot:key>code</slot:key>
- <slot:value type="string">K61</slot:value>
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- </slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
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- <act:id type="new">fb1eb58215969d65581a6e4f313f43c4</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
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- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
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- <slot:key>tax-US</slot:key>
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- <slot:key>code</slot:key>
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- </slot:value>
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- <act:parent type="new">922006b4e0d3a0e5deb659ab7da9b42a</act:parent>
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<gnc:account version="2.0.0">
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- <act:id type="new">fb1eb58315969d65581a6e4f313f43c4</act:id>
+ <act:name>Körperschaftsteuerrückforderungen</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
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- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
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- <slot>
- <slot:key>tax-US</slot:key>
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- <slot:key>code</slot:key>
- <slot:value type="string">K61</slot:value>
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- <act:parent type="new">922006b4e0d3a0e5deb659ab7da9b42a</act:parent>
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- <act:id type="new">9fad1c867ee4596ace2ce97c441903fc</act:id>
+ <act:name>Forderungen an das Finanzamt aus abgeführtem Bauabzugsbetrag</act:name>
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<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
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- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
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- <slot:key>tax-US</slot:key>
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- <slot:key>code</slot:key>
- <slot:value type="string">K63</slot:value>
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- </act:slots>
- <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
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- <act:name>Abziehbare Vorsteuer nach §13b UStG</act:name>
- <act:id type="new">97c89eba49fa0e1419ca3753a66d260e</act:id>
+ <act:name>Geldtransit</act:name>
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<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
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- <slot>
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- <slot:key>tax-US</slot:key>
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- <slot:key>code</slot:key>
- <slot:value type="string">K67</slot:value>
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- <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
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- <act:id type="new">eb6e059c85e0833a7715864b3ad75343</act:id>
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<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
</act:commodity>
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- <act:code>1409</act:code>
- <act:parent type="new">97c89eba49fa0e1419ca3753a66d260e</act:parent>
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- <act:name>Aufzuteilende Vorsteuer</act:name>
- <act:id type="new">186a44919607662c803018c7279ce2ff</act:id>
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<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
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<gnc:account version="2.0.0">
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- <act:id type="new">360f8b87349e45e433716a8c085558b0</act:id>
+ <act:name>Vorsteuer aus Investitionen §4/3 EStG</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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- <act:code>1411</act:code>
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- <act:id type="new">004a9182a51709a3772bbd0dbbf56620</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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- <act:code>1412</act:code>
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- <act:id type="new">1bd6188c3e365846096324b2dec9a708</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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- <act:code>1415</act:code>
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<gnc:account version="2.0.0">
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- <act:id type="new">0133b7561109570d12f556f7876592d3</act:id>
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<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>1416</act:code>
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<gnc:account version="2.0.0">
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- <act:id type="new">0a2ec441e8cb70acb3c6c4fa9c5bf170</act:id>
+ <act:name>Verrechnungskonto erhaltene Anzahlungen bei Buchung über Debitoren-Konto</act:name>
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<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>1417</act:code>
- <act:parent type="new">186a44919607662c803018c7279ce2ff</act:parent>
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- <act:id type="new">fa7eaf95d7cbf4b2e8f7e0e6dc4e43e9</act:id>
+ <act:name>Ãœberleitung Kostenstellen</act:name>
+ <act:id type="new">296b56e9d90540bf8619dbd8ff2e7504</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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- <act:code>1418</act:code>
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<gnc:account version="2.0.0">
- <act:name>Vorsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager</act:name>
- <act:id type="new">f1c5609562d1017f8ebbf959673ad4a6</act:id>
+ <act:name>Neutralisierung ertragswirksamer Sachverhalte für § 4 Abs. 3 EStG</act:name>
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<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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- <act:code>1431</act:code>
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<gnc:account version="2.0.0">
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- <act:id type="new">475e765524da9aaea344273e9012e1c7</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
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- <slot:key>tax-US</slot:key>
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- <slot:key>code</slot:key>
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<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
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- <slot:key>tax-US</slot:key>
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- <slot:key>code</slot:key>
- <slot:value type="string">K62</slot:value>
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- <act:name>Umsatzsteuerforderungen</act:name>
- <act:id type="new">2edc2d5252d406f4753b00cd1261acc7</act:id>
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+ <act:id type="new">c6c9a1a5fd3f4115acdfac79c470760f</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1420</act:code>
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- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
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<gnc:account version="2.0.0">
- <act:name>USt-Forderungen laufendes Jahr</act:name>
- <act:id type="new">cb6f2c3c4cded0e846ba9773e56bc5ab</act:id>
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+ <act:id type="new">981e9f032e5647528447d672ab847dea</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>1421</act:code>
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- <act:name>USt-Forderungen Vorjahr</act:name>
- <act:id type="new">55aae31fd11e0993c90c14c112a015fa</act:id>
+ <act:name>Forderungen gegen persönlich haftende Gesellschafter</act:name>
+ <act:id type="new">b529a835c4814ae798730876f3de9e16</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
</act:commodity>
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- <act:code>1422</act:code>
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- <act:name>USt-Forderungen frühere Jahre</act:name>
- <act:id type="new">adf233217e287d4a1e0e7a937b683f80</act:id>
+ <act:name>Restlaufzeit bis 1 Jahr</act:name>
+ <act:id type="new">6ce204c9c5a9441fb06ba309baa667da</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1425</act:code>
- <act:parent type="new">2edc2d5252d406f4753b00cd1261acc7</act:parent>
+ <act:code>1318</act:code>
+ <act:description>Forderungen gegen persönlich
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+ <act:parent type="new">b529a835c4814ae798730876f3de9e16</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Forderungen aus entrichteten Verbrauchsteuern</act:name>
- <act:id type="new">18b3c891a597a9bde8882ca184e7437b</act:id>
+ <act:name>Restlaufzeit größer 1 Jahr</act:name>
+ <act:id type="new">0f5a61184f884658979e72ee5c1258ca</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1427</act:code>
- <act:parent type="new">2edc2d5252d406f4753b00cd1261acc7</act:parent>
+ <act:code>1319</act:code>
+ <act:description>Forderungen gegen persönlich
+haftende Gesellschafter</act:description>
+ <act:parent type="new">b529a835c4814ae798730876f3de9e16</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Vorsteuer im Folgejahr abziehbar</act:name>
- <act:id type="new">37635437b21e8880cc9f085b162a3169</act:id>
+ <act:name>Forderungen gegen Kommanditisten und atypisch stille Gesellschafter</act:name>
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<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1434</act:code>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Steuerüberzahlungen</act:name>
- <act:id type="new">f48e74b081c647e4b1c9b22ab0e70233</act:id>
+ <act:name>Restlaufzeit bis 1 Jahr</act:name>
+ <act:id type="new">74b3ec6ff9b34001b0041ea671a42fe2</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>1435</act:code>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:code>1328</act:code>
+ <act:description>Forderungen gegen Kommanditisten und atypisch stille Gesellschafter</act:description>
+ <act:parent type="new">0cac05e8010c465c811631637c9ffecf</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Steuererstattungsanspruch gegenüber anderen EG-Ländern</act:name>
- <act:id type="new">6fcf71a63a942464cd778ada4a47f9fd</act:id>
+ <act:name>Restlaufzeit größer 1 Jahr</act:name>
+ <act:id type="new">e8b6956f248744f78e235fd262915c9a</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1440</act:code>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:code>1329</act:code>
+ <act:description>Forderungen gegen Kommanditisten und atypisch stille Gesellschafter</act:description>
+ <act:parent type="new">0cac05e8010c465c811631637c9ffecf</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Körperschaftsteuerrückforderungen</act:name>
- <act:id type="new">2bd8a909e6bfa964829994cfd3d05019</act:id>
+ <act:name>Forderungen gegen typisch stille Gesellschafter</act:name>
+ <act:id type="new">de1d6f7aacdc4e90a80837e75835e277</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1450</act:code>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:code>1337</act:code>
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<gnc:account version="2.0.0">
- <act:name>Forderungen an das Finanzamt aus abgeführtem Bauabzugsbetrag</act:name>
- <act:id type="new">fb32a483713b36e0b908b4b124003319</act:id>
+ <act:name>Restlaufzeit bis 1 Jahr</act:name>
+ <act:id type="new">fae18e99c49e4593b505e8e53e7953d6</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1456</act:code>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:code>1338</act:code>
+ <act:description>Forderungen gegen typisch stille
+Gesellschafter</act:description>
+ <act:parent type="new">de1d6f7aacdc4e90a80837e75835e277</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Geldtransit</act:name>
- <act:id type="new">4b20aee495f3d43e710806dd9043ed32</act:id>
+ <act:name>Restlaufzeit größer 1 Jahr</act:name>
+ <act:id type="new">590fec8ad3ea4a2fba99e22e198320f3</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1460</act:code>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:code>1339</act:code>
+ <act:description>Forderungen gegen typisch stille
+Gesellschafter</act:description>
+ <act:parent type="new">de1d6f7aacdc4e90a80837e75835e277</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gegenkonto Vorsteuer §4/3 EStG</act:name>
- <act:id type="new">d8cbb3ed1bbb250b0b9fb83890e6f41d</act:id>
+ <act:name>Ansprüche aus betrieblicher Altersversorgung und Pensionsansprüche (Mitunternehmer)</act:name>
+ <act:id type="new">0eddd9f16b37465fbec14cc8637496fd</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1480</act:code>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:code>1349</act:code>
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<gnc:account version="2.0.0">
- <act:name>Auflösung Vorsteuer aus Vorjahr §4/3 EStG</act:name>
- <act:id type="new">0517452e941c1acfaeed70871bb203b7</act:id>
+ <act:name>Forderungen gegenüber Krankenkassen aus Aufwendungsausgleichsgesetz</act:name>
+ <act:id type="new">bac02be8291a4233ad105b983e914ca1</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1481</act:code>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
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+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Vorsteuer aus Investitionen §4/3 EStG</act:name>
- <act:id type="new">2069db98a8126e51c56002bcca5af58a</act:id>
+ <act:name>Vermögensgegenstände zur Erfüllung von Pensionsrückstellungen
+und ähnlichen Verpflichtungen zum langfristigen Verbleib</act:name>
+ <act:id type="new">7db98b3a8b7843a8ac8c59fec8f447ac</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1482</act:code>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:code>1380</act:code>
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</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gegenkonto für Vorsteuer nach Durchschnittssätzen für §4 Abs. 3 EStG</act:name>
- <act:id type="new">829a214c506d8d13b828f5583a4dda34</act:id>
+ <act:name>Vermögensgegenstände zur Saldierung mit Pensionsrückstellungen und ähnlichen Verpflichtungen zum langfristigen Verbleib nach § 246 Abs. 2 HGB</act:name>
+ <act:id type="new">1c6a71e4cf524788a6a3f6b0c731ec93</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1483</act:code>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:code>1381</act:code>
+ <act:parent type="new">7db98b3a8b7843a8ac8c59fec8f447ac</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Verrechnungskonto Gewinnermittlung §4/3 EStG, ergebniswirksam</act:name>
- <act:id type="new">157a6372cb0e06f29ffccccf44fd9ca8</act:id>
+ <act:name>Vermögensgegenstände zur Erfüllung von mit der Altersversorgung vergleichbaren langfristigen Verpflichtungen</act:name>
+ <act:id type="new">8f5350e7b3364379adf82c06e80d4156</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1485</act:code>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Verrechnungskonto Gewinnermittlung §4/3 EStG, nicht ergebniswirksam</act:name>
- <act:id type="new">3e6b049d9ebf086d641c945c134fe186</act:id>
+ <act:name>Vermögensgegenstände zur Saldierung mit der Altersversorgung vergleichbaren langfristigen Verpflichtungen nach § 246 Abs. 2 HGB</act:name>
+ <act:id type="new">fda258a9f0d149e1a923cee228724a9b</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1486</act:code>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:code>1383</act:code>
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<gnc:account version="2.0.0">
- <act:name>Verrechnungskonto Ist-Versteuerung</act:name>
- <act:id type="new">615aed72631fcf503be61b24a11584b0</act:id>
+ <act:name>Forderungen gegen Arbeitsgemeinschaften</act:name>
+ <act:id type="new">bc34bca81a844eeaba14c0de371a398e</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1490</act:code>
- <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+ <act:code>1391</act:code>
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<gnc:account version="2.0.0">
- <act:name>Verrechnungskonto erhaltene Anzahlungen bei Buchung über Debitoren-Konto</act:name>
- <act:id type="new">3edfe3e8df939d83883343e9f2fa654d</act:id>
+ <act:name>Genussrechte</act:name>
+ <act:id type="new">8f5f0e89c1f54c41b1675f5ab48f124e</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1495</act:code>
- <act:parent type="new">615aed72631fcf503be61b24a11584b0</act:parent>
+ <act:code>1393</act:code>
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<gnc:account version="2.0.0">
- <act:name>Ãœberleitung Kostenstellen</act:name>
- <act:id type="new">1c98364a90a914ea0e57f8a29cb57682</act:id>
+ <act:name>Einzahlungsansprüche zu Nebenleistungen oder Zuzahlungen</act:name>
+ <act:id type="new">0310d7ec4ed241f6a12ab5a6754e3fd3</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1498</act:code>
- <act:parent type="new">615aed72631fcf503be61b24a11584b0</act:parent>
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<gnc:account version="2.0.0">
- <act:name>III. Wertpapiere</act:name>
- <act:id type="new">b5f9eb28630b90bc2fca2d7e31a06ab3</act:id>
+ <act:name>Abziehbare Vorsteuern Inland</act:name>
+ <act:id type="new">b0ed6c97ddc64322b527ab987d56317d</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:description>1500-1549</act:description>
+ <act:code>1400</act:code>
+ <act:description>UstVa Zl. 55, Kz. 66</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
+ <slot>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K66</slot:value>
+ </slot>
+ </slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
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</act:slots>
- <act:parent type="new">3be1aa86d6868b006741b9af6777cf5f</act:parent>
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- <act:name>01. Anteile an verbundenen Unternehmen (Umlaufvermögen)</act:name>
- <act:id type="new">4b1c7f834582f0b2f309044fb6854f2a</act:id>
+ <act:name>Abziehbare Vorsteuer 7%</act:name>
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<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>1500</act:code>
- <act:parent type="new">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
+ <act:code>1401</act:code>
+ <act:description>UstVa Zl. 55, Kz. 66</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K66</slot:value>
+ </slot>
+ </slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
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+ <act:parent type="new">b0ed6c97ddc64322b527ab987d56317d</act:parent>
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- <act:name>Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft</act:name>
- <act:id type="new">0c340aedbae33740071f1d97fe5649f3</act:id>
+ <act:name>Abziehbare Vorsteuer 16%</act:name>
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<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1504</act:code>
- <act:parent type="new">4b1c7f834582f0b2f309044fb6854f2a</act:parent>
+ <act:code>1405</act:code>
+ <act:description>UstVa Zl. 55, Kz. 66</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K66</slot:value>
+ </slot>
+ </slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">b0ed6c97ddc64322b527ab987d56317d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>02. Eigene Anteile</act:name>
- <act:id type="new">a05d2c3daddd037a2f49792d7a3b5e00</act:id>
+ <act:name>Abziehbare Vorsteuer 19%</act:name>
+ <act:id type="new">48d4b745685f48a0aa945abe5294b6ac</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1505</act:code>
- <act:parent type="new">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
+ <act:code>1406</act:code>
+ <act:description>UstVa Zl. 55, Kz. 66</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K66</slot:value>
+ </slot>
+ </slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">b0ed6c97ddc64322b527ab987d56317d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>03. sonstige Wertpapiere</act:name>
- <act:id type="new">50c6c3e215775bc40d571f027d07dfed</act:id>
+ <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
+ <act:id type="new">8915ea108dbe4a858e6dfaa69d8d6e61</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1510</act:code>
- <act:parent type="new">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
+ <act:code>1402</act:code>
+ <act:description>UstVa Zl. 56, Kz. 61</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K61</slot:value>
+ </slot>
+ </slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Finanzwechsel</act:name>
- <act:id type="new">704f62c298712098aba1f53dad369c69</act:id>
+ <act:name>Abziehbare Vorsteuer 5 %</act:name>
+ <act:id type="new">8bf5995ee08a47d1b46e4f84c9bbeb86</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1520</act:code>
- <act:parent type="new">50c6c3e215775bc40d571f027d07dfed</act:parent>
+ <act:code>1403</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K61</slot:value>
+ </slot>
+ </slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">8915ea108dbe4a858e6dfaa69d8d6e61</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2</act:name>
- <act:id type="new">7df2f4a320304e79950d7acadf4e7e4b</act:id>
+ <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 19 %</act:name>
+ <act:id type="new">7eac53d4d5fe4dfbbd8d5bc89374fcce</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1525</act:code>
- <act:parent type="new">50c6c3e215775bc40d571f027d07dfed</act:parent>
+ <act:code>1404</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K61</slot:value>
+ </slot>
+ </slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">8915ea108dbe4a858e6dfaa69d8d6e61</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Wertpapieranlagen im Rahmen der kurzfristigen Finanzdisposition</act:name>
- <act:id type="new">69f1728d34c200f18f7902443ac50f61</act:id>
+ <act:name>Abziehbare Vorsteuer 16 %</act:name>
+ <act:id type="new">b9123f2f05294f1fa0c87413cd3f7e3d</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1530</act:code>
- <act:parent type="new">50c6c3e215775bc40d571f027d07dfed</act:parent>
+ <act:code>1405</act:code>
+ <act:parent type="new">8915ea108dbe4a858e6dfaa69d8d6e61</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Schecks</act:name>
- <act:id type="new">bdad0b94ab01da3190792e5ddef21490</act:id>
+ <act:name>Abziehbare Vorsteuer 19 %</act:name>
+ <act:id type="new">57f76e62995d4e66853da02e87200512</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1550</act:code>
- <act:parent type="new">50c6c3e215775bc40d571f027d07dfed</act:parent>
+ <act:code>1407</act:code>
+ <act:parent type="new">8915ea108dbe4a858e6dfaa69d8d6e61</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>IV. Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks</act:name>
- <act:id type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:id>
+ <act:name>Vorsteuer nach allgemeinen Durchschnittsätzen</act:name>
+ <act:id type="new">14b966799b3d40cb87bfdb38238ab3af</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:description>1550-1899</act:description>
+ <act:code>1407</act:code>
+ <act:description>UstVa Zl. 59, Kz. 63</act:description>
<act:slots>
<slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K63</slot:value>
+ </slot>
+ </slot:value>
</slot>
<slot>
- <slot:key>last-num</slot:key>
- <slot:value type="string">1</slot:value>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">3be1aa86d6868b006741b9af6777cf5f</act:parent>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Kasse</act:name>
- <act:id type="new">9245a7abb3a1df7c26c1b189cceb84b1</act:id>
- <act:type>CASH</act:type>
+ <act:name>Abziehbare Vorsteuer nach §13b UStG</act:name>
+ <act:id type="new">a2e7b007f4b6438491be5e8af7bba588</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1600</act:code>
+ <act:code>1408</act:code>
+ <act:description>UstVa Zl. 58, Kz. 67</act:description>
<act:slots>
<slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- <slot>
- <slot:key>last-num</slot:key>
- <slot:value type="string">1</slot:value>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K67</slot:value>
+ </slot>
+ </slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Postbank</act:name>
- <act:id type="new">e6f2ce6d2586345f309cf8bc699ee51c</act:id>
- <act:type>BANK</act:type>
+ <act:name>Abziehbare Vorsteuer nach §13b UStG 16%</act:name>
+ <act:id type="new">cd6084bf8990473899448d4adb32f2d5</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1700</act:code>
+ <act:code>1409</act:code>
+ <act:parent type="new">a2e7b007f4b6438491be5e8af7bba588</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Aufzuteilende Vorsteuer</act:name>
+ <act:id type="new">eee5042cfc944be292b8d3875f60f77e</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1410</act:code>
+ <act:description>teilw. privat genutze Anschaffungen (?)</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>LZB-Guthaben</act:name>
- <act:id type="new">00fcc4a0a593fde6d2e69fa0a43457c7</act:id>
- <act:type>BANK</act:type>
+ <act:name>Aufzuteilende Vorsteuer 7%</act:name>
+ <act:id type="new">3d0089a08a7340a69a002f66327cf7db</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1780</act:code>
- <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+ <act:code>1411</act:code>
+ <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Bundesbankguthaben</act:name>
- <act:id type="new">e14d7ec4efeb3f44330cf75c493f973f</act:id>
- <act:type>BANK</act:type>
+ <act:name>Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
+ <act:id type="new">84f815571ae74b2080076f9ee585f332</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1790</act:code>
- <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+ <act:code>1412</act:code>
+ <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Bank</act:name>
- <act:id type="new">a6cbdb0ce80ebaf004775ec7fcfd402f</act:id>
- <act:type>BANK</act:type>
+ <act:name>Aufzuteilende Vorsteuer 16%</act:name>
+ <act:id type="new">cef78b08ecf341b7859b69b3f07784cf</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:non-standard-scu/>
- <act:code>1800</act:code>
- <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+ <act:code>1415</act:code>
+ <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Finanzmittelanlagen im Rahmen der kurzfristigen Finanzdisposition</act:name>
- <act:id type="new">50c81ea1a8fbde8690fcc0810bc30695</act:id>
- <act:type>BANK</act:type>
+ <act:name>Aufzuteilende Vorsteuer 19%</act:name>
+ <act:id type="new">6a5484e4e2724822be4114726de7671d</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1890</act:code>
- <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+ <act:code>1416</act:code>
+ <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>C. Rechnungsabgrenzungsposten Umlaufvermögen</act:name>
- <act:id type="new">12ee644791faadaee9c46305b8932295</act:id>
+ <act:name>Aufzuteilende Vorsteuer nach §§13a/13b UStG</act:name>
+ <act:id type="new">11314f6c506d4cd5b1792bd3604dfd97</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:description>Rechnungsabgrenzungsposten</act:description>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- <slot>
- <slot:key>notes</slot:key>
- <slot:value type="string">1900-1999</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">5431c68bfabcf5fdbef88abedd861198</act:parent>
+ <act:code>1417</act:code>
+ <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Aktive Rechnungsabgrenzung</act:name>
- <act:id type="new">4e5d0f817835ddf3b0e9e68135cb873c</act:id>
+ <act:name>Aufzuteilende Vorsteuer nach §§13a/13b UStG 16 %</act:name>
+ <act:id type="new">05da75e28f22440a801519f7b9bd09c2</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1900</act:code>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">12ee644791faadaee9c46305b8932295</act:parent>
+ <act:code>1418</act:code>
+ <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Als Aufwand berücksichtigte Zölle und Verbrauchsteuern auf Vorräte</act:name>
- <act:id type="new">343f569c0be41b997bc2a6d170630cf2</act:id>
+ <act:name>Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb 19 %</act:name>
+ <act:id type="new">7c0f1d234a7342eca2bb64a953c523de</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1920</act:code>
- <act:parent type="new">4e5d0f817835ddf3b0e9e68135cb873c</act:parent>
+ <act:code>1413</act:code>
+ <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Als Aufwand berücksichtigte Umsatzsteuer auf Anzahlungen</act:name>
- <act:id type="new">88e555c3ff54038607ef4ac4384276c1</act:id>
+ <act:name>Aufzuteilende Vorsteuer 5 %</act:name>
+ <act:id type="new">60bdaeb12ad24542ae2e312a3eeb5a94</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1930</act:code>
- <act:parent type="new">4e5d0f817835ddf3b0e9e68135cb873c</act:parent>
+ <act:code>1414</act:code>
+ <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Damnum/Disagio</act:name>
- <act:id type="new">b9a03a4e2ef94b9339bf07e62ba503b5</act:id>
+ <act:name>Aufzuteilende Vorsteuer nach §§ 13a und 13b UStG 19 %</act:name>
+ <act:id type="new">9983e57d1afa4faa92d32db3d68fd334</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1940</act:code>
- <act:parent type="new">4e5d0f817835ddf3b0e9e68135cb873c</act:parent>
+ <act:code>1419</act:code>
+ <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Abgrenzung aktive latente Steuern</act:name>
- <act:id type="new">dbb3af622ecc7226812396638dd49b5c</act:id>
+ <act:name>Vorsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager</act:name>
+ <act:id type="new">b63f13e409724c07991a206e0dcb65b4</act:id>
<act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1950</act:code>
- <act:description>§274 HGB</act:description>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- <slot>
- <slot:key>notes</slot:key>
- <slot:value type="string">WertaufholungsGEBOT in Handelsbilanz - WertaufholungsVERBOT in Steuerbilanz</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">12ee644791faadaee9c46305b8932295</act:parent>
+ <act:code>1431</act:code>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Passiva</act:name>
- <act:id type="new">67e3afb8f6e39be571749da7aa113b2e</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne UStId-Nr</act:name>
+ <act:id type="new">e7274977c9614c1c8dd9c9fcdceafa7c</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:description>Passiva = Kapitalherkunft</act:description>
+ <act:code>1432</act:code>
+ <act:description>UstVa Zl. 61, Kz. 59</act:description>
<act:slots>
<slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K59</slot:value>
+ </slot>
+ </slot:value>
</slot>
- </act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
- </gnc:account>
- <gnc:account version="2.0.0">
- <act:name>A. Eigenkapital</act:name>
- <act:id type="new">e5cb03707f1435c681379f2924800bd3</act:id>
- <act:type>LIABILITY</act:type>
- <act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
- <cmdty:id>EUR</cmdty:id>
- </act:commodity>
- <act:commodity-scu>100</act:commodity-scu>
- <act:slots>
<slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">67e3afb8f6e39be571749da7aa113b2e</act:parent>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>a) Personengesellschaft</act:name>
- <act:id type="new">411ea1d84113310d5129ff98c4bb2397</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Bezahlte Einfuhrumsatzsteuer</act:name>
+ <act:id type="new">4b13549246be4d7f83d9d661f05fae36</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>1433</act:code>
+ <act:description>UstVa Zl. 57, Kz. 62</act:description>
<act:slots>
<slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K62</slot:value>
+ </slot>
+ </slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">e5cb03707f1435c681379f2924800bd3</act:parent>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>I. Kapital / Vollhafter / Einzelunternehmer</act:name>
- <act:id type="new">19972a0e65d1f25f0878a3b9fba9343f</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Vorsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts</act:name>
+ <act:id type="new">aae2387025494843989e957faed1316a</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</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>
- </act:slots>
- <act:parent type="new">411ea1d84113310d5129ff98c4bb2397</act:parent>
+ <act:code>1436</act:code>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Festkapital</act:name>
- <act:id type="new">59977885c98ae6b07c92795deafd9c80</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Forderung gegenüber Bundesagentur für Arbeit</act:name>
+ <act:id type="new">e74534f597a64ca38d823ecb63cd9896</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2000</act:code>
- <act:parent type="new">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
+ <act:code>1457</act:code>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Variables Kapital</act:name>
- <act:id type="new">9cd3e7bdd52547af02d5724aceb85def</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Vorsteuer nach allgemeinen Durchschnittssätzen UStVA Kz. 63</act:name>
+ <act:id type="new">118cda812a9b40209d33ee1706a60589</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2010</act:code>
- <act:parent type="new">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
+ <act:code>1484</act:code>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gesellschafter-Darlehen</act:name>
- <act:id type="new">510bd9ea7b4302ed86cdc68a96dc2bdf</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Wirtschaftsgüter des Umlaufvermögens nach § 4 Abs. 3 Satz 4 EStG</act:name>
+ <act:id type="new">04e645953f04434ca853d81e5891afcb</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2020</act:code>
- <act:parent type="new">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
+ <act:code>1487</act:code>
+ <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>II. Kapital / Teilhafter</act:name>
- <act:id type="new">9caf6e580a978dba2f91d63e21422abd</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>III. Wertpapiere</act:name>
+ <act:id type="new">2f733f0b84c04534b4f2ceea0830e5e3</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:description>Kommanditisten</act:description>
+ <act:description>1500-1549</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">411ea1d84113310d5129ff98c4bb2397</act:parent>
+ <act:parent type="new">5e2ef4a6c24048f591561318fc1cfd61</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Kommandit-Kapital</act:name>
- <act:id type="new">3c954281df44d8574f3c65bcca0e0166</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>01. Anteile an verbundenen Unternehmen (Umlaufvermögen)</act:name>
+ <act:id type="new">3ad456fc10454876adafa77d125c835d</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2050</act:code>
- <act:parent type="new">9caf6e580a978dba2f91d63e21422abd</act:parent>
+ <act:code>1500</act:code>
+ <act:parent type="new">2f733f0b84c04534b4f2ceea0830e5e3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Verlustausgleichskonto</act:name>
- <act:id type="new">67c5ae49e49b2644a1556caae7d16087</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft</act:name>
+ <act:id type="new">1869ed7ca5a840d786b94cb07934ab85</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2060</act:code>
- <act:parent type="new">9caf6e580a978dba2f91d63e21422abd</act:parent>
+ <act:code>1504</act:code>
+ <act:parent type="new">3ad456fc10454876adafa77d125c835d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gesellschafter-Darlehen</act:name>
- <act:id type="new">b6a4c65bba59f35f88a7fcf242681d73</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>02. sonstige Wertpapiere</act:name>
+ <act:id type="new">eaae8e1f8bbe4391ac731786ee1e263a</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2070</act:code>
- <act:parent type="new">9caf6e580a978dba2f91d63e21422abd</act:parent>
+ <act:code>1510</act:code>
+ <act:parent type="new">2f733f0b84c04534b4f2ceea0830e5e3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>III. Privat Vollhafter/Einzelunternehmer</act:name>
- <act:id type="new">223774b3d08279ba3dde4eed5aadd74d</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Finanzwechsel</act:name>
+ <act:id type="new">dd7532c9dbda49b48abe6bb81c32da71</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">411ea1d84113310d5129ff98c4bb2397</act:parent>
+ <act:code>1520</act:code>
+ <act:parent type="new">eaae8e1f8bbe4391ac731786ee1e263a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Privatentnahmen allgemein</act:name>
- <act:id type="new">b2ee858040dde5ec3445ac52d04c3cf3</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2</act:name>
+ <act:id type="new">95a418425e9043a0b99cf82f9c43862e</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2100</act:code>
- <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+ <act:code>1525</act:code>
+ <act:parent type="new">eaae8e1f8bbe4391ac731786ee1e263a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Unentgeltliche Wertabgaben</act:name>
- <act:id type="new">d3b6f78d94b3c715fee1869ba840940e</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Wertpapieranlagen im Rahmen der kurzfristigen Finanzdisposition</act:name>
+ <act:id type="new">e9389dc963d64dbfa5fa27c6d41e9ba6</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2130</act:code>
- <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+ <act:code>1530</act:code>
+ <act:parent type="new">eaae8e1f8bbe4391ac731786ee1e263a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Privatsteuern</act:name>
- <act:id type="new">0fe59475e845ed982f6364e11a23f4c4</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Schecks</act:name>
+ <act:id type="new">22a87047cc354d1fa3d229988c61e697</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2150</act:code>
- <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+ <act:code>1550</act:code>
+ <act:parent type="new">eaae8e1f8bbe4391ac731786ee1e263a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Privateinlagen</act:name>
- <act:id type="new">2a033094deb4952168c2707e09f4399b</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>IV. Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks</act:name>
+ <act:id type="new">68e5746d19584887bd387b75fcf1fbb1</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2180</act:code>
- <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+ <act:description>1550-1899</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>last-num</slot:key>
+ <slot:value type="string">1</slot:value>
+ </slot>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">5e2ef4a6c24048f591561318fc1cfd61</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Sonderausgaben beschränkt abzugsfähig</act:name>
- <act:id type="new">b67273f42938d1d39eed2849ca07ee2f</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Kasse</act:name>
+ <act:id type="new">f5f43c03a14f4fc79b7447100265a89b</act:id>
+ <act:type>CASH</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2200</act:code>
- <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+ <act:code>1600</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>last-num</slot:key>
+ <slot:value type="string">1</slot:value>
+ </slot>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Sonderausgaben unbeschränkt abzugsfähig</act:name>
- <act:id type="new">8bec075a500d3b055167fff7466895b1</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Nebenkasse 1</act:name>
+ <act:id type="new">42ccb82938994d3aa2bab661a878d1b6</act:id>
+ <act:type>CASH</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2230</act:code>
- <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+ <act:code>1610</act:code>
+ <act:parent type="new">f5f43c03a14f4fc79b7447100265a89b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Zuwendungen, Spenden -79</act:name>
- <act:id type="new">48fcfc0c5a5ba9dec3aa86884e8d8486</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Nebenkasse 2</act:name>
+ <act:id type="new">64973f95e5be4343b9d36d20bd61c9c7</act:id>
+ <act:type>CASH</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2250</act:code>
- <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
- </gnc:account>
- <gnc:account version="2.0.0">
- <act:name>Außergewöhnliche Belastungen</act:name>
- <act:id type="new">5f90b9ca2727a10f6cc1265888f5fecb</act:id>
- <act:type>LIABILITY</act:type>
- <act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
- <cmdty:id>EUR</cmdty:id>
- </act:commodity>
- <act:commodity-scu>100</act:commodity-scu>
- <act:code>2280</act:code>
- <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
- </gnc:account>
- <gnc:account version="2.0.0">
- <act:name>Grundstücksaufwand</act:name>
- <act:id type="new">96c988dc23477e26e65a53edfe50ef76</act:id>
- <act:type>LIABILITY</act:type>
- <act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
- <cmdty:id>EUR</cmdty:id>
- </act:commodity>
- <act:commodity-scu>100</act:commodity-scu>
- <act:code>2300</act:code>
- <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+ <act:code>1620</act:code>
+ <act:parent type="new">f5f43c03a14f4fc79b7447100265a89b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Grundstücksaufwand (Umsatzsteuerschlüssel möglich)</act:name>
- <act:id type="new">72a7ebcf427e061ae1663692fbb7417c</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Bank (Postbank)</act:name>
+ <act:id type="new">abe46224571647ef99d1247ee242ec6e</act:id>
+ <act:type>BANK</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2349</act:code>
- <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+ <act:code>1700</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Grundstücksertrag</act:name>
- <act:id type="new">f6647a66579951fd2e6f52837757c079</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Bank (Postbank 1)</act:name>
+ <act:id type="new">0897063643d3487a935ddad2908dfb7c</act:id>
+ <act:type>BANK</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2350</act:code>
- <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+ <act:code>1710</act:code>
+ <act:parent type="new">abe46224571647ef99d1247ee242ec6e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Grundstücksertrag (Umsatzsteuerschlüssel möglich)</act:name>
- <act:id type="new">08aabbc2190e41e7d0c0fa40c3ffec4c</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Bank (Postbank 2)</act:name>
+ <act:id type="new">cea0396f3a8b428892f3f30ce7c1462c</act:id>
+ <act:type>BANK</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2399</act:code>
- <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+ <act:code>1720</act:code>
+ <act:parent type="new">abe46224571647ef99d1247ee242ec6e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>IV. Privat Teilhafter</act:name>
- <act:id type="new">3260c1391626c6d4390a92d314f6d047</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Bank (Postbank 3)</act:name>
+ <act:id type="new">8fcaed181fde406781933d01e239c270</act:id>
+ <act:type>BANK</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">411ea1d84113310d5129ff98c4bb2397</act:parent>
+ <act:code>1730</act:code>
+ <act:parent type="new">abe46224571647ef99d1247ee242ec6e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Privatentnahmen allgemein</act:name>
- <act:id type="new">ccef518edc143959a8f6e15140bfc6cf</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>LZB-Guthaben</act:name>
+ <act:id type="new">577eda3fd535434d82ed171e706f56ae</act:id>
+ <act:type>BANK</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2500</act:code>
- <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
+ <act:code>1780</act:code>
+ <act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Unentgeltliche Wertabgaben</act:name>
- <act:id type="new">f5a464d13ca7974ba624215870a7becf</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Bundesbankguthaben</act:name>
+ <act:id type="new">7bf3253297854db9b1285ff157718ddf</act:id>
+ <act:type>BANK</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2530</act:code>
- <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
+ <act:code>1790</act:code>
+ <act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Privatsteuern</act:name>
- <act:id type="new">1cc10731942870eabd87e1b1240533b1</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Bank</act:name>
+ <act:id type="new">797da87bb2a947a491a65016d8d8215b</act:id>
+ <act:type>BANK</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2550</act:code>
- <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
+ <act:non-standard-scu />
+ <act:code>1800</act:code>
+ <act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Privateinlagen</act:name>
- <act:id type="new">2597402bbf96d0a7fc86a51e40841658</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Bank 1</act:name>
+ <act:id type="new">eed7a29acb524dc9813d099618270ac6</act:id>
+ <act:type>BANK</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2580</act:code>
- <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
+ <act:code>1810</act:code>
+ <act:parent type="new">797da87bb2a947a491a65016d8d8215b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Sonderausgaben beschränkt abzugsfähig</act:name>
- <act:id type="new">b39f65148525062daccd1683d69b1ee4</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Bank 2</act:name>
+ <act:id type="new">16f1f3fdd9d141c4b1d851a3b3c474a4</act:id>
+ <act:type>BANK</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2600</act:code>
- <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
+ <act:code>1820</act:code>
+ <act:parent type="new">797da87bb2a947a491a65016d8d8215b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Sonderausgaben unbeschränkt abzugsfähig</act:name>
- <act:id type="new">7467f8a6ef73c52be48280a7763b8f89</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Bank 3</act:name>
+ <act:id type="new">b014fe71485c4c48bffe3877f8071ede</act:id>
+ <act:type>BANK</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2630</act:code>
- <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
+ <act:code>1830</act:code>
+ <act:parent type="new">797da87bb2a947a491a65016d8d8215b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Zuwendungen, Spenden -79</act:name>
- <act:id type="new">95a416a05730e7ddf16fcd972eab82b6</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Bank 4</act:name>
+ <act:id type="new">519dcb5291de446ab4d74129161f31bc</act:id>
+ <act:type>BANK</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2650</act:code>
- <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
+ <act:code>1840</act:code>
+ <act:parent type="new">797da87bb2a947a491a65016d8d8215b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Außergewöhnliche Belastungen</act:name>
- <act:id type="new">f72a6b73266afe3abd1ed1ea15ec15c0</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Bank 5</act:name>
+ <act:id type="new">90064eea75cb45f4bfa738845de7c790</act:id>
+ <act:type>BANK</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2680</act:code>
- <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
+ <act:code>1850</act:code>
+ <act:parent type="new">797da87bb2a947a491a65016d8d8215b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Grundstücksaufwand</act:name>
- <act:id type="new">0aa1e75976bb432fb077934f24eecff7</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Finanzmittelanlagen im Rahmen der kurzfristigen Finanzdisposition</act:name>
+ <act:id type="new">d76a02d7924640fdb57e09055c36a273</act:id>
+ <act:type>BANK</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2700</act:code>
- <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
+ <act:code>1890</act:code>
+ <act:description>(nicht im Finanzmittelfonds enthalten)</act:description>
+ <act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Grundstücksertrag</act:name>
- <act:id type="new">d0be4be6b726e6595f18798ebd92fbbb</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Verbindlichkeiten gegenüber Kreditinstituten</act:name>
+ <act:id type="new">4acf14daf03e4146992e397af2c8a10b</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2750</act:code>
- <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
+ <act:code>1895</act:code>
+ <act:description>(nicht im Finanzmittelfonds enthalten)</act:description>
+ <act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>b) Kapitalgesellschaft</act:name>
- <act:id type="new">74e3a2129a8919b314a0d3ca7ecd5028</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>C. Rechnungsabgrenzungsposten Umlaufvermögen</act:name>
+ <act:id type="new">c281571348424519bc566b9eb38ad480</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:description>Rechnungsabgrenzungsposten</act:description>
<act:slots>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">1900-1999</slot:value>
+ </slot>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">e5cb03707f1435c681379f2924800bd3</act:parent>
+ <act:parent type="new">8b812bf92e4745b5ba8ce130f9d29aeb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>I. Gezeichnetes Kapital</act:name>
- <act:id type="new">5eeae8dd31cc6836e2af04d1e3bf00fd</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Aktive Rechnungsabgrenzung</act:name>
+ <act:id type="new">5a8ccbebc4c3426f82f82a35a4dcb30e</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>1900</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">74e3a2129a8919b314a0d3ca7ecd5028</act:parent>
+ <act:parent type="new">c281571348424519bc566b9eb38ad480</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gezeichnetes Kapital</act:name>
- <act:id type="new">dcc9a84103bec5c02c2201840726a54e</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Als Aufwand berücksichtigte Zölle und Verbrauchsteuern auf Vorräte</act:name>
+ <act:id type="new">6fd5b5a425d44037a780d70904f071d5</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2900</act:code>
- <act:parent type="new">5eeae8dd31cc6836e2af04d1e3bf00fd</act:parent>
+ <act:code>1920</act:code>
+ <act:parent type="new">5a8ccbebc4c3426f82f82a35a4dcb30e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Ausstehende Einlagen auf das gezeichnete Kapital, nicht eingefordert</act:name>
- <act:id type="new">871188ec82d324b942df1d74248516ca</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Als Aufwand berücksichtigte Umsatzsteuer auf Anzahlungen</act:name>
+ <act:id type="new">f9073e0f70db4ed39ea8f1f00ad9c676</act:id>
+ <act:type>ASSET</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2910</act:code>
- <act:description>Passivausweis, von gezeichnetem Kapital offen abgesetzt; eingeforderte ausstehende Einlagen s. Konto 1298</act:description>
+ <act:code>1930</act:code>
+ <act:parent type="new">5a8ccbebc4c3426f82f82a35a4dcb30e</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Damnum/Disagio</act:name>
+ <act:id type="new">5896f95c7f574265b0139f983ef38085</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1940</act:code>
+ <act:parent type="new">5a8ccbebc4c3426f82f82a35a4dcb30e</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Abgrenzung aktive latente Steuern</act:name>
+ <act:id type="new">27276fc51d0f4e0696a688fc7fc5c8a2</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1950</act:code>
+ <act:description>§274 HGB</act:description>
<act:slots>
<slot>
<slot:key>notes</slot:key>
- <slot:value type="string">Aktivausweis: 0001</slot:value>
+ <slot:value type="string">WertaufholungsGEBOT in Handelsbilanz - WertaufholungsVERBOT in Steuerbilanz</slot:value>
+ </slot>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">5eeae8dd31cc6836e2af04d1e3bf00fd</act:parent>
+ <act:parent type="new">c281571348424519bc566b9eb38ad480</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>II. Kapitalrücklage</act:name>
- <act:id type="new">a5e82f2d37d71d8778bbf7debb5ef5e3</act:id>
+ <act:name>Passiva</act:name>
+ <act:id type="new">c3aa052be19846e3a390d0d90d14327b</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:description>Passiva = Kapitalherkunft</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">74e3a2129a8919b314a0d3ca7ecd5028</act:parent>
+ <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Kapitalrücklage</act:name>
- <act:id type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:id>
+ <act:name>A. Eigenkapital</act:name>
+ <act:id type="new">bb1badf5cdef4b31b290e63a27a57f4a</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2920</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">a5e82f2d37d71d8778bbf7debb5ef5e3</act:parent>
+ <act:parent type="new">c3aa052be19846e3a390d0d90d14327b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Kapitalrücklage durch Ausgabe von Anteilen über Nennbetrag</act:name>
- <act:id type="new">1e91c7a26f23697d69657a5ee2b127b7</act:id>
+ <act:name>a) Personengesellschaft</act:name>
+ <act:id type="new">2861bd56a52746acb9b4c50efe75a825</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2925</act:code>
- <act:parent type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">bb1badf5cdef4b31b290e63a27a57f4a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Kapitalrücklage durch Ausgabe von Schuldverschreibungen für Wandlungsrechte und Optionsrechte zum Erwerb von Anteilen</act:name>
- <act:id type="new">0f87d4692ec99e799fa26fc521b07fda</act:id>
+ <act:name>I. Kapital / Vollhafter / Einzelunternehmer</act:name>
+ <act:id type="new">f3f84c050390410898fb4b6d78dbcbae</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2926</act:code>
- <act:parent type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+ <act:description>Personengesellschaften</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">2861bd56a52746acb9b4c50efe75a825</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Kapitalrücklage durch Zuzahlungen gegen Gewährung eines Vorzugs für Anteile</act:name>
- <act:id type="new">c1cb4b2dedaa7d3ec82d435ced329a2b</act:id>
+ <act:name>Festkapital</act:name>
+ <act:id type="new">a19ca761687940829d12319c1a81b7b4</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2927</act:code>
- <act:parent type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+ <act:code>2000</act:code>
+ <act:parent type="new">f3f84c050390410898fb4b6d78dbcbae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Andere Zuzahlungen in das Eigenkapital</act:name>
- <act:id type="new">485d7800a189d3503565579a8fdeab8b</act:id>
+ <act:name>Variables Kapital</act:name>
+ <act:id type="new">1e49b0e2496845f885c62d7a2a81be46</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2928</act:code>
- <act:parent type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+ <act:code>2010</act:code>
+ <act:parent type="new">f3f84c050390410898fb4b6d78dbcbae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Eingefordertes Nachschusskapital</act:name>
- <act:id type="new">14d5b96681770d1705e71be585f1e0c2</act:id>
+ <act:name>Gesellschafter-Darlehen</act:name>
+ <act:id type="new">12fe15e918784f6b930730c4f3ccf8de</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2929</act:code>
- <act:description>Gegenkonto 1299</act:description>
- <act:parent type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+ <act:code>2020</act:code>
+ <act:parent type="new">f3f84c050390410898fb4b6d78dbcbae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>c) alle</act:name>
- <act:id type="new">03f020a835b1fb5ba5b79c0622007f0c</act:id>
+ <act:name>Kapital (fester Anteil nur Einzelunternehmen)</act:name>
+ <act:id type="new">64ebe3bd6601455ea1645343118bbbee</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">e5cb03707f1435c681379f2924800bd3</act:parent>
+ <act:code>2001</act:code>
+ <act:parent type="new">f3f84c050390410898fb4b6d78dbcbae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>I. Gewinnrücklagen</act:name>
- <act:id type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:id>
+ <act:name>Kapital (variabler Anteil, nur Einzelunternehmen)</act:name>
+ <act:id type="new">228cfe57238e4ef7ba6e0601db66d7f2</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
+ <act:code>2011</act:code>
+ <act:parent type="new">f3f84c050390410898fb4b6d78dbcbae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>01. Gesetzliche Rücklage</act:name>
- <act:id type="new">b3dead9027abe209e92e83b2ff7bac25</act:id>
+ <act:name>Eigenkapital Einzelunternehmer (zur freien Verfügung)</act:name>
+ <act:id type="new">6b44e707c1d54d7c8c85215bf4fe7554</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2930</act:code>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
+ <act:code>2030</act:code>
+ <act:parent type="new">f3f84c050390410898fb4b6d78dbcbae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gesetzliche Rücklage 40% Vorbelastung</act:name>
- <act:id type="new">c235536f5fdf08dc1c0913f071089b52</act:id>
+ <act:name>II. Kapital / Teilhafter</act:name>
+ <act:id type="new">8d5f67944dc84237a58a2e85d17b5cef</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2931</act:code>
- <act:parent type="new">b3dead9027abe209e92e83b2ff7bac25</act:parent>
+ <act:description>Kommanditisten</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">2861bd56a52746acb9b4c50efe75a825</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gesetzliche Rücklage 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
- <act:id type="new">e8cfcf0042a2a8a69ea7a79dd324bc89</act:id>
+ <act:name>Kommandit-Kapital</act:name>
+ <act:id type="new">4fafa75279ad40d7b5a09a8a224e70ca</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2932</act:code>
- <act:parent type="new">b3dead9027abe209e92e83b2ff7bac25</act:parent>
+ <act:code>2050</act:code>
+ <act:parent type="new">8d5f67944dc84237a58a2e85d17b5cef</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gesetzliche Rücklage 0% Vorbelastung (EK02)</act:name>
- <act:id type="new">3116ad9120a46702fb71e660478c7827</act:id>
+ <act:name>Verlustausgleichskonto</act:name>
+ <act:id type="new">24a0441b180d41bdb7c38119bcab68c8</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2933</act:code>
- <act:parent type="new">b3dead9027abe209e92e83b2ff7bac25</act:parent>
+ <act:code>2060</act:code>
+ <act:parent type="new">8d5f67944dc84237a58a2e85d17b5cef</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>02. Rücklage für eigene Anteile</act:name>
- <act:id type="new">493ca5a96de3a81c85b28962ed4b44a4</act:id>
+ <act:name>Gesellschafter-Darlehen</act:name>
+ <act:id type="new">7ba9aa8c494c459389c3fc8ef0d01c35</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2940</act:code>
- <act:parent type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
+ <act:code>2070</act:code>
+ <act:parent type="new">8d5f67944dc84237a58a2e85d17b5cef</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>03. Satzungsmäßige Rücklagen</act:name>
- <act:id type="new">b551f375739b526a28ceeb0aa69d13ee</act:id>
+ <act:name>III. Privat Vollhafter/Einzelunternehmer</act:name>
+ <act:id type="new">0c9872d2806145c68636e7f7c0d738f0</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2950</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
+ <act:parent type="new">2861bd56a52746acb9b4c50efe75a825</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Satzungsmäßige Rücklagen 40% Vorbelastung</act:name>
- <act:id type="new">51e1bcbeab88a2af7351444ea29c255d</act:id>
+ <act:name>Privatentnahmen allgemein</act:name>
+ <act:id type="new">317f267e7e3645a19996d89428f644df</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2951</act:code>
- <act:parent type="new">b551f375739b526a28ceeb0aa69d13ee</act:parent>
+ <act:code>2100</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Satzungsmäßige Rücklagen 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
- <act:id type="new">05f80bfe63cefb5233c0d96b4e90a465</act:id>
+ <act:name>Unentgeltliche Wertabgaben</act:name>
+ <act:id type="new">57325103c1d24542b0fcb5d180e54812</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2952</act:code>
- <act:parent type="new">b551f375739b526a28ceeb0aa69d13ee</act:parent>
+ <act:code>2130</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Satzungsmäßige Rücklagen 0% Vorbelastung (EK02)</act:name>
- <act:id type="new">cda732f5d0eb28fd8f5066caa957049e</act:id>
+ <act:name>Privatsteuern</act:name>
+ <act:id type="new">03fc35ebe6bf4f3fb6e9290d1e179a19</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2953</act:code>
- <act:parent type="new">b551f375739b526a28ceeb0aa69d13ee</act:parent>
+ <act:code>2150</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>04. Andere Gewinnrücklagen</act:name>
- <act:id type="new">22676e23b2512574214dec23e28d61f1</act:id>
+ <act:name>Privateinlagen</act:name>
+ <act:id type="new">41c0693e84da4033a7c264569726307d</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2960</act:code>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
+ <act:code>2180</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Eigenkapitalanteil von Wertaufholungen</act:name>
- <act:id type="new">493937aba319f366e133cc1208afad93</act:id>
+ <act:name>Sonderausgaben beschränkt abzugsfähig</act:name>
+ <act:id type="new">412086c7aca1486f9c72aa5b3889d8e0</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2962</act:code>
- <act:parent type="new">22676e23b2512574214dec23e28d61f1</act:parent>
+ <act:code>2200</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Andere Gewinnrücklagen 40% Vorbelastung</act:name>
- <act:id type="new">38c717955931e734823be498448d43d8</act:id>
+ <act:name>Sonderausgaben unbeschränkt abzugsfähig</act:name>
+ <act:id type="new">a0cd2b6836ef43d19958e8077a4704cc</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>2965</act:code>
- <act:parent type="new">22676e23b2512574214dec23e28d61f1</act:parent>
+ <act:code>2230</act:code>
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- <act:id type="new">8b541a54565977c027aaa1980041de96</act:id>
+ <act:name>2320 Grundstücksaufwand</act:name>
+ <act:id type="new">38b031ffbfff4c71b4779f68b75aaaf6</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3085</act:code>
- <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+ <act:code>2320</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Rückstellungen für Gewährleistung</act:name>
- <act:id type="new">5924bab6272a6f176af3b187d7c3d126</act:id>
+ <act:name>2321 Grundstücksaufwand (nur Einzelunternehmen)</act:name>
+ <act:id type="new">fba41581f7cc4130addf79d22fe118d6</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3090</act:code>
- <act:description>Gegenkonto 6790</act:description>
- <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+ <act:code>2321</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Rückstellungen für drohende Verluste aus schwebenden Geschäften</act:name>
- <act:id type="new">86b6f4a37fd0dcea21e4aebcb7f04c5c</act:id>
+ <act:name>2329 Grundstücksaufwand (Umsatzsteuerschlüssel möglich, nur Einzelunternehmen)</act:name>
+ <act:id type="new">1099d16039e44db7abec5728cd74cf46</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3092</act:code>
- <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+ <act:code>2329</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Rückstellungen für Abschluß- und Prüfungskosten</act:name>
- <act:id type="new">9dd399dbda29584d1bf898838ecf2eac</act:id>
+ <act:name>2330 Grundstücksaufwand</act:name>
+ <act:id type="new">1eac3f8e5bfd4750b09eb4bd5b2d2908</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3095</act:code>
- <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+ <act:code>2330</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Aufwandsrückstellungen gemäß §249 Abs. 2 HGB</act:name>
- <act:id type="new">a6dd348289269e4b609ed06123b2a4cd</act:id>
+ <act:name>2331 Grundstücksaufwand (nur Einzelunternehmen)</act:name>
+ <act:id type="new">add5521de2fc4d4e92ba6b22306be892</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3098</act:code>
- <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+ <act:code>2331</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Rückstellungen für Umweltschutz</act:name>
- <act:id type="new">c4a8cda4c1619fcb57c718d64f8faa7a</act:id>
+ <act:name>2339 Grundstücksaufwand (Umsatzsteuerschlüssel möglich, nur Einzelunternehmen)</act:name>
+ <act:id type="new">29244e4fbf6a4d779c942b5d2697eaa2</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3099</act:code>
- <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+ <act:code>2339</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>C. Verbindlichkeiten</act:name>
- <act:id type="new">8755bf4081c942798c5ac5f34c5b1aac</act:id>
+ <act:name>2340 Grundstücksaufwand</act:name>
+ <act:id type="new">53ab4c90e2ef424c86e41837e62558a9</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">67e3afb8f6e39be571749da7aa113b2e</act:parent>
+ <act:code>2340</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>01. Anleihen</act:name>
- <act:id type="new">de51c7e09ef85fd4768482c9873d71b7</act:id>
+ <act:name>2341 Grundstücksaufwand (nur Einzelunternehmen)</act:name>
+ <act:id type="new">8402014fa479405bbac1081f445103b4</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
+ <act:code>2341</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>a) Anleihen, nicht konvertibel</act:name>
- <act:id type="new">5915a4522e747674c7831a0d5edc376d</act:id>
+ <act:name>2351 Grundstücksertrag (nur Einzelunternehmen</act:name>
+ <act:id type="new">024a295cefd345ffa32aae7eb16f063e</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3100</act:code>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">de51c7e09ef85fd4768482c9873d71b7</act:parent>
+ <act:code>2351</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Anleihen, nicht konvertibel (b. 1 Jahr)</act:name>
- <act:id type="new">a9dc8adc5d95d9d7d7c3dff016e6adec</act:id>
+ <act:name>2359 Grundstücksertrag (Umsatzsteuerschlüssel möglich, nur Einzelunternehmen</act:name>
+ <act:id type="new">acd3d3b22b014eaea08683407baf8423</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3101</act:code>
- <act:parent type="new">5915a4522e747674c7831a0d5edc376d</act:parent>
+ <act:code>2359</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Anleihen, nicht konvertibel (1-5 Jahre)</act:name>
- <act:id type="new">c0fa201dc751c2dd353dcaeb5619af65</act:id>
+ <act:name>2360 Grundstücksertrag</act:name>
+ <act:id type="new">f804424c83a6441a9f27bca0636ad24c</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3105</act:code>
- <act:parent type="new">5915a4522e747674c7831a0d5edc376d</act:parent>
+ <act:code>2360</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Anleihen, nicht konvertibel (g.5 Jahre)</act:name>
- <act:id type="new">77801e429d3cf2f736943f84bbfd2b74</act:id>
+ <act:name>2361 Grundstücksertrag (nur Einzelunternehmen)</act:name>
+ <act:id type="new">71e4cff36fd04ef7a0909550238d632c</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3110</act:code>
- <act:parent type="new">5915a4522e747674c7831a0d5edc376d</act:parent>
+ <act:code>2361</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>b) Anleihen konvertibel</act:name>
- <act:id type="new">aeacb8efbecfd61776b68ceaabbd1a8e</act:id>
+ <act:name>2369 Grundstücksertrag (Umsatzsteuerschlüssel möglich, nur Einzelunternehmen</act:name>
+ <act:id type="new">1f9d5ed36fc6445d8e8a191ce55af20c</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3120</act:code>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">de51c7e09ef85fd4768482c9873d71b7</act:parent>
+ <act:code>2369</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Anleihen konvertibel(bis 1 Jahr)</act:name>
- <act:id type="new">c143c56e844900decfb250502e61bd79</act:id>
+ <act:name>2370 Grundstücksertrag</act:name>
+ <act:id type="new">309bd2877bf34ea391978e017c2532f3</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3121</act:code>
- <act:parent type="new">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
+ <act:code>2370</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Anleihen konvertibel(1-5 Jahre)</act:name>
- <act:id type="new">aca606dbc4c5ade581f71a4cd16b3ece</act:id>
+ <act:name>2371 Grundstücksertrag (nur Einzelunternehmen)</act:name>
+ <act:id type="new">441fffc8118c4b5a80ff8b9d790079c7</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3125</act:code>
- <act:parent type="new">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
+ <act:code>2371</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Anleihen konvertibel(größer 5 Jahre)</act:name>
- <act:id type="new">3067cb5b2dbe8e93df51cb22d68f9c36</act:id>
+ <act:name>2379 Grundstücksertrag (Umsatzsteuerschlüssel möglich, nur Einzelunternehmen</act:name>
+ <act:id type="new">0d30a326f5624c1b94fcd2db1b99c2d2</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3130</act:code>
- <act:parent type="new">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
+ <act:code>2379</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>02. Verbindlichkeiten gegenüber Kreditinstituten</act:name>
- <act:id type="new">815036103fbfcdc67d0fcee3c4bd7279</act:id>
+ <act:name>2380 Grundstücksertrag</act:name>
+ <act:id type="new">30ac26be6e844b51b5ee35a869c3a274</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
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- </act:slots>
- <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
+ <act:code>2380</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Verbindlichkeiten gegenüber Kreditinstituten</act:name>
- <act:id type="new">3c1393a502f036b6961963e7c48a5bfe</act:id>
+ <act:name>2381 Grundstücksertrag (nur Einzelunternehmen)</act:name>
+ <act:id type="new">781c64de586e4f60b28d506998ffce46</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3150</act:code>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
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- </act:slots>
- <act:parent type="new">815036103fbfcdc67d0fcee3c4bd7279</act:parent>
+ <act:code>2381</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Verbindlichkeiten Kreditinstitut (b.1J)</act:name>
- <act:id type="new">2c8cef398d52b653e5b10efe684c6eb3</act:id>
+ <act:name>2389 Grundstücksertrag (Umsatzsteuerschlüssel möglich, nur Einzelunternehmen)</act:name>
+ <act:id type="new">a9dc991c9c89403c819e1c21193d3a8a</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3151</act:code>
- <act:parent type="new">3c1393a502f036b6961963e7c48a5bfe</act:parent>
+ <act:code>2389</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Verbindlichkeiten Kreditinstitut (1-5J)</act:name>
- <act:id type="new">8b18c26c125bc1e1a959594af5dd9abc</act:id>
+ <act:name>2390 Grundstücksertrag</act:name>
+ <act:id type="new">81ff8b687aba46f8b3240c15c48c3b3c</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3160</act:code>
- <act:parent type="new">3c1393a502f036b6961963e7c48a5bfe</act:parent>
+ <act:code>2390</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Verbindlichkeiten Kreditinstitut (g.5J)</act:name>
- <act:id type="new">b11d185dc016dc4eae87d81d748a79ec</act:id>
+ <act:name>2391 Grundstücksertrag (nur Einzelunternehmen)</act:name>
+ <act:id type="new">065e256e76bf40e4a7cdb048ec423225</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3170</act:code>
- <act:parent type="new">3c1393a502f036b6961963e7c48a5bfe</act:parent>
+ <act:code>2391</act:code>
+ <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>TZ-Verbindlichkeit. gg. Kreditinstituten</act:name>
- <act:id type="new">347c9d781d57484ed9db61bd43358a91</act:id>
+ <act:name>IV. Privat Teilhafter</act:name>
+ <act:id type="new">a8ba24057f424588afd7483b2f6f2099</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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- <act:type>PAYABLE</act:type>
+ <act:name>2670 Zuwendungen, Spenden (TH), FK</act:name>
+ <act:id type="new">26bf13cac9c946c1a4b2010daa7f9a2b</act:id>
+ <act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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- <act:code>3334</act:code>
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<gnc:account version="2.0.0">
- <act:name>Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern</act:name>
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+ <act:name>2690 Außergewöhnliche Belastungen (TH), FK</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>3340</act:code>
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<gnc:account version="2.0.0">
- <act:name>Verbindl. aus L+L gg. Gesellsch. b. 1J</act:name>
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+ <act:name>2710 Grundstücksaufwand (TH), FK</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3341</act:code>
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</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Verbindl. aus L+L gg. Gesellsch. 1-5 J</act:name>
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- <act:type>PAYABLE</act:type>
+ <act:name>2720 Grundstücksaufwand (TH), FK</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3345</act:code>
- <act:parent type="new">3d9c9c78c393e8a808e2e585fac0d4d5</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Verbindl. aus L+L gg. Gesellsch. g. 5J</act:name>
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- <act:type>PAYABLE</act:type>
+ <act:name>2730 Grundstücksaufwand (TH), FK</act:name>
+ <act:id type="new">b7d6135837164c909bb940d78e3a9cc2</act:id>
+ <act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>3348</act:code>
- <act:parent type="new">3d9c9c78c393e8a808e2e585fac0d4d5</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Gegenkonto 3470-3499 bei Aufteilung Kreditoren-Konto</act:name>
- <act:id type="new">bb6736ebde2593cc171ae60fc09b0201</act:id>
+ <act:name>2740 Grundstücksaufwand (TH), FK</act:name>
+ <act:id type="new">acb87ac7eb184326b9beeedd3f0238c2</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3349</act:code>
- <act:parent type="new">3d9c9c78c393e8a808e2e585fac0d4d5</act:parent>
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<gnc:account version="2.0.0">
- <act:name>05. Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel</act:name>
- <act:id type="new">77a50a6f4eebd8d7fe6dfe49064be612</act:id>
- <act:type>PAYABLE</act:type>
+ <act:name>2760 Grundstücksertrag (TH), FK</act:name>
+ <act:id type="new">c0163464245848f5b36298e1a0a782a8</act:id>
+ <act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
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- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
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- </act:slots>
- <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
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+ <act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Wechselverbindlichkeiten</act:name>
- <act:id type="new">519d50149266a6b5e6ffbb05d85f7dc3</act:id>
+ <act:name>2770 Grundstücksertrag (TH), FK</act:name>
+ <act:id type="new">4cf967f092c443aa860d3718f1f296c9</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3350</act:code>
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- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
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- </act:slots>
- <act:parent type="new">77a50a6f4eebd8d7fe6dfe49064be612</act:parent>
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+ <act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Wechselverbindlichkeiten (bis 1 Jahr)</act:name>
- <act:id type="new">a7d1e5cbd85fd3bc9e9a98c60dfd1254</act:id>
+ <act:name>2780 Grundstücksertrag (TH), FK</act:name>
+ <act:id type="new">8e64d66f4e194e9496042acfa6ae94fd</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3351</act:code>
- <act:parent type="new">519d50149266a6b5e6ffbb05d85f7dc3</act:parent>
+ <act:code>2780</act:code>
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</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Wechselverbindlichkeiten (1-5 Jahre)</act:name>
- <act:id type="new">c17a62ed7ccd7708afc6ee29f7783e79</act:id>
+ <act:name>2790 Grundstücksertrag (TH), FK</act:name>
+ <act:id type="new">b6984da05ffe4eb6961f795bf4ff0efe</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3380</act:code>
- <act:parent type="new">519d50149266a6b5e6ffbb05d85f7dc3</act:parent>
+ <act:code>2790</act:code>
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</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Wechselverbindlichkeiten (g. 5 Jahre)</act:name>
- <act:id type="new">8dfa05094cc1864f6e70c5b10c1bde43</act:id>
+ <act:name>b) Kapitalgesellschaft</act:name>
+ <act:id type="new">248f61f97ba3455bac430c609f4e6678</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3390</act:code>
- <act:parent type="new">519d50149266a6b5e6ffbb05d85f7dc3</act:parent>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
- <act:name>06. Verbindlichkeiten gegenüber verbundenen Untenehmen</act:name>
- <act:id type="new">c0e507fe6c93db3fb2e93205c33d49db</act:id>
+ <act:name>I. Gezeichnetes Kapital</act:name>
+ <act:id type="new">be01b40b81624e3dacb377d3d4dae9db</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -6112,122 +6238,129 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
+ <act:parent type="new">248f61f97ba3455bac430c609f4e6678</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Verbindlichk.gegenüber verbundenen Unternehmen</act:name>
- <act:id type="new">b326baaf2f2f4605872301349800b078</act:id>
+ <act:name>Gezeichnetes Kapital</act:name>
+ <act:id type="new">f989409548e74d778840e7a6dec13034</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3400</act:code>
+ <act:code>2900</act:code>
+ <act:parent type="new">be01b40b81624e3dacb377d3d4dae9db</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="new">fc02dd5a1f4e4fd9a0a83dc18452a35c</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>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">true</slot:value>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">Aktivausweis: 0001</slot:value>
</slot>
</act:slots>
- <act:parent type="new">c0e507fe6c93db3fb2e93205c33d49db</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Verbindlichkeit. gg. verbundene UN (b.1 J)</act:name>
- <act:id type="new">a6b2750c0433b56eff8e7c64977e72ac</act:id>
+ <act:name>Geschäftsguthaben der verbleibenden Mitglieder</act:name>
+ <act:id type="new">252fbca166634d9e83cef74ff063caee</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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- <act:code>3401</act:code>
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<gnc:account version="2.0.0">
- <act:name>Verbindlichkeit. gg. verbundene UN (1-5 J)</act:name>
- <act:id type="new">185ab34bfe93153e311deb52053c4899</act:id>
+ <act:name>Geschäftsguthaben der ausscheidenden Mitglieder</act:name>
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<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<gnc:account version="2.0.0">
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+ <act:name>Geschäftsguthaben aus gekündigten Geschäftsanteilen</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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- <act:id type="new">f75dc0f9db3f601a8531922e22db5aa1</act:id>
- <act:type>PAYABLE</act:type>
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- <cmdty:space>ISO4217</cmdty:space>
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- <cmdty:space>ISO4217</cmdty:space>
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- <act:type>PAYABLE</act:type>
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- <cmdty:space>ISO4217</cmdty:space>
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- <act:code>3425</act:code>
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- <act:type>PAYABLE</act:type>
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- <cmdty:space>ISO4217</cmdty:space>
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- <act:code>3430</act:code>
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- <cmdty:space>ISO4217</cmdty:space>
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- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
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+ <act:name>Kapitalrücklage durch Ausgabe von Anteilen über Nennbetrag</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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+ <act:name>Kapitalrücklage durch Ausgabe von Schuldverschreibungen für Wandlungsrechte und Optionsrechte zum Erwerb von Anteilen</act:name>
+ <act:id type="new">c0bfda6fc8f443e8b9ddc1b516ea5fbd</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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- <act:id type="new">8ea637b2f274efb9d04dd9db6059f454</act:id>
+ <act:name>Kapitalrücklage durch Zuzahlungen gegen Gewährung eines Vorzugs für Anteile</act:name>
+ <act:id type="new">0ee74729bf0e4f57bc7fcc0ff96f50a8</act:id>
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- <cmdty:space>ISO4217</cmdty:space>
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- <act:type>PAYABLE</act:type>
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- <cmdty:space>ISO4217</cmdty:space>
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- <act:name>Verbindl.aus L+L gg. UN m. Bet.verh. b. 1 J</act:name>
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- <act:type>PAYABLE</act:type>
+ <act:name>Andere Zuzahlungen in das Eigenkapital</act:name>
+ <act:id type="new">f8938c573b6543d095c1ea3526d2b226</act:id>
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- <cmdty:space>ISO4217</cmdty:space>
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- <act:type>PAYABLE</act:type>
+ <act:name>Eingefordertes Nachschusskapital</act:name>
+ <act:id type="new">75b7715cc6a64bfab55424a910ca42c6</act:id>
+ <act:type>LIABILITY</act:type>
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- <cmdty:space>ISO4217</cmdty:space>
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- <act:parent type="new">5037c8cfdf9170c37c565d76c020c8d1</act:parent>
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- <act:name>Verbindl.aus L+L gg. UN m. Bet.verh. g. 5 J</act:name>
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+ <act:name>c) alle</act:name>
+ <act:id type="new">ab07bfbf855741b1b05e70c3cd85504e</act:id>
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- <cmdty:space>ISO4217</cmdty:space>
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+ <act:name>I. Gewinnrücklagen</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
@@ -6362,4137 +6483,8331 @@
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- <act:name>Sonstige Verbindlichkeiten</act:name>
- <act:id type="new">ecd88b09ea57fbcb6c1371597d818f2c</act:id>
+ <act:name>01. Gesetzliche Rücklage</act:name>
+ <act:id type="new">8c79847b289e45ed83b30a3c1b0c8fb2</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
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- <act:id type="new">74e160fe423d026a1e40f49c1267b03a</act:id>
+ <act:name>Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity>
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- <act:id type="new">d8096c61e103f7399bc4b89b9e296d74</act:id>
+ <act:name>Gesamthänderisch gebundene Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)</act:name>
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- <act:name>Darlehen typ. stiller Gesellsch. (1-5 J )</act:name>
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+ <act:name>Gewinnrücklagen aus den Übergangsvorschriften BilMoG (Zuschreibung Sachanlagevermögen)</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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- <act:code>3524</act:code>
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+ <act:name>Latente Steuern (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen</act:name>
+ <act:id type="new">95bb0c2be0254d138c530166b0b3bea2</act:id>
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- <cmdty:space>ISO4217</cmdty:space>
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- <act:name>Darlehen atypisch stiller Gesellschafter</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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- <act:name>Darlehen atyp. stiller Gesellsch. (b. 1 J)</act:name>
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- <act:id type="new">6342940330bca762ebc6f8e83d6cb936</act:id>
+ <act:name>II. Gewinnvortrag/Verlustvortrag vor Verwendung</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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- <act:name>Darlehen atyp. stiller Gesellsch. (g. 5 J)</act:name>
- <act:id type="new">ebf182d076a4b447f0c5f1bb2b566934</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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+ <slot:value type="string">AutoGewinn</slot:value>
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- <act:name>Partiarische Darlehen</act:name>
- <act:id type="new">040967754f9301f1256ae5b221fc765c</act:id>
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<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
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<slot>
- <slot:key>placeholder</slot:key>
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</slot>
</act:slots>
- <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
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- <act:name>Partiarische Darlehen (bis 1 Jahr)</act:name>
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+ <act:name>Gewinnvortrag vor Verwendung (mit Aufteilung für Kapitalkontenentwicklung)</act:name>
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<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>3541</act:code>
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- <act:name>Partiarische Darlehen (1-5 Jahre)</act:name>
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- <act:code>3544</act:code>
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- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>3550</act:code>
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<slot>
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- <cmdty:space>ISO4217</cmdty:space>
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+ <act:id type="new">4ba2ac95fdd5417e92dbca4086191b50</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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- <act:id type="new">dcc9df0c20ead56ac1dc766fd4aaf6b1</act:id>
+ <act:name>Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB</act:name>
+ <act:id type="new">fb81d6de56a74e24a8e446009d186656</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3790</act:code>
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- <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
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- <act:id type="new">db0fce38f062541db4f23a2c7bfeac22</act:id>
+ <act:name>Urlaubsrückstellungen</act:name>
+ <act:id type="new">5c68e6d43cfe492581d50fda5da4d303</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
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- <act:description>für §4/3 EStG</act:description>
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- <act:name>10. Umsatzsteuer</act:name>
- <act:id type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:id>
+ <act:name>Rückstellungen zur Erfüllung der Aufbewahrungspflichten</act:name>
+ <act:id type="new">9c3284f1c5d34a8786115a24d11296cc</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3096</act:code>
+ <act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>C. Verbindlichkeiten</act:name>
+ <act:id type="new">6e18166c8add4083a29431b95d717675</act:id>
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+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3800</act:code>
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<slot>
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</slot>
</act:slots>
- <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer 7%</act:name>
- <act:id type="new">c76f946f844d0afc674013ca97731f3a</act:id>
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<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3801</act:code>
- <act:description>Umsatzsteuer</act:description>
- <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
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+ <act:parent type="new">6e18166c8add4083a29431b95d717675</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb</act:name>
- <act:id type="new">e726cf1027d9589c65f0681a73fbc8c8</act:id>
+ <act:name>a) Anleihen, nicht konvertibel</act:name>
+ <act:id type="new">85688de033e64d66b5e693b4a713a0e8</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3802</act:code>
- <act:description>anderes EU-Land</act:description>
- <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+ <act:code>3100</act:code>
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+ <slot>
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+ <slot:value type="string">true</slot:value>
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+ </act:slots>
+ <act:parent type="new">045b0114151c4ab492f2156e7b2de95c</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb 15%/16%</act:name>
- <act:id type="new">a17ba6e2ea6c5860cec8ab134fc1b7e4</act:id>
+ <act:name>Anleihen, nicht konvertibel (b. 1 Jahr)</act:name>
+ <act:id type="new">dcb32a71f9b740a79cb82d6598ff5bd6</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3803</act:code>
- <act:parent type="new">e726cf1027d9589c65f0681a73fbc8c8</act:parent>
+ <act:code>3101</act:code>
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<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer 16%</act:name>
- <act:id type="new">ea57995749ee6b3af394f62ff181e502</act:id>
+ <act:name>Anleihen, nicht konvertibel (1-5 Jahre)</act:name>
+ <act:id type="new">32cf39a698824fe283b4d74779bebb3e</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3805</act:code>
- <act:description>Umsatzsteuer, voller Satz</act:description>
- <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+ <act:code>3105</act:code>
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</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen</act:name>
- <act:id type="new">1ac3610bf6825ca16c1dd555cb44940d</act:id>
+ <act:name>Anleihen, nicht konvertibel (g.5 Jahre)</act:name>
+ <act:id type="new">0d9574aaec394947bcc2b773b1261d99</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3807</act:code>
- <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+ <act:code>3110</act:code>
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<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer EG-Lieferungen 15%/16%</act:name>
- <act:id type="new">4a390f95f31f6c2799b0868ea61b0571</act:id>
+ <act:name>b) Anleihen konvertibel</act:name>
+ <act:id type="new">242d49b982f84bb4bfb14a5fb9f55dd4</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3808</act:code>
- <act:parent type="new">1ac3610bf6825ca16c1dd555cb44940d</act:parent>
+ <act:code>3120</act:code>
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+ <slot:value type="string">true</slot:value>
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+ <act:parent type="new">045b0114151c4ab492f2156e7b2de95c</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
- <act:id type="new">edc1d6c73ae5b82d21fa87ec5ffd96a7</act:id>
+ <act:name>Anleihen konvertibel(bis 1 Jahr)</act:name>
+ <act:id type="new">fe2112df9f4c420287ff6928f97f0b75</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3809</act:code>
- <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer nicht fällig</act:name>
- <act:id type="new">cb006e38c871c34faeb5164e7662ede0</act:id>
+ <act:name>Anleihen konvertibel(1-5 Jahre)</act:name>
+ <act:id type="new">10e2f9008add4452aa9f0118622fe4e2</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
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+ <act:code>3125</act:code>
+ <act:parent type="new">242d49b982f84bb4bfb14a5fb9f55dd4</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Anleihen konvertibel(größer 5 Jahre)</act:name>
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+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3130</act:code>
+ <act:parent type="new">242d49b982f84bb4bfb14a5fb9f55dd4</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>02. Verbindlichkeiten gegenüber Kreditinstituten</act:name>
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+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3810</act:code>
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<slot>
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</slot>
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- <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer nicht fällig 7%</act:name>
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+ <act:name>Verbindlichkeiten gegenüber Kreditinstituten</act:name>
+ <act:id type="new">3819c698e32b4e66a42e3a3fa2d943bc</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3811</act:code>
- <act:parent type="new">cb006e38c871c34faeb5164e7662ede0</act:parent>
+ <act:code>3150</act:code>
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<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen</act:name>
- <act:id type="new">98828285aa78b084da26b62acc4880d4</act:id>
+ <act:name>Verbindlichkeiten Kreditinstitut (b.1J)</act:name>
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<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3812</act:code>
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<gnc:account version="2.0.0">
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- <act:id type="new">6f91728564f5efceef7ed4a7188c698f</act:id>
+ <act:name>Verbindlichkeiten Kreditinstitut (1-5J)</act:name>
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<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3813</act:code>
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<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer nicht fällig 16%</act:name>
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+ <act:name>Verbindlichkeiten Kreditinstitut (g.5J)</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>3815</act:code>
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<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer nicht fällig 15%</act:name>
- <act:id type="new">39ff80036df801b30b3364fcb6cc7e18</act:id>
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<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>3816</act:code>
- <act:parent type="new">cb006e38c871c34faeb5164e7662ede0</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen</act:name>
- <act:id type="new">16bc4b8c90d252be6193c6ec706d277a</act:id>
+ <act:name>TZ-Verbindlichkeit. Kreditinstitut(b.1J)</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>3817</act:code>
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<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen/Werklieferungen</act:name>
- <act:id type="new">2e4a7740b8819739a88a6c02ecbe319e</act:id>
+ <act:name>TZ-Verbindlichkeit. Kreditinstitut(1-5J)</act:name>
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<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3818</act:code>
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- <act:name>Umsatzsteuervorauszahlungen</act:name>
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+ <act:name>TZ-Verbindlichkeit. Kreditinstitut(g.5J)</act:name>
+ <act:id type="new">39c7fdb594d040cca75406309fa95750</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3820</act:code>
- <act:description>Umsatzsteuervoranmeldungen</act:description>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+ <act:code>3200</act:code>
+ <act:parent type="new">eeed40d454cd436b8bf767e218514b63</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Umsatzsteuervorauszahlungen 1/11</act:name>
- <act:id type="new">514276e874955b4f32008c078d0085d9</act:id>
+ <act:name>Gegenkonto bei Aufteilung Kto 3210-48</act:name>
+ <act:id type="new">a1b4116c493840d48f388496211b173d</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3830</act:code>
- <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+ <act:code>3249</act:code>
+ <act:parent type="new">01185b1bc11b4543beb8324a4bd8af45</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Nachsteuer</act:name>
- <act:id type="new">f63ecbc200758bbe0927caf1813b409e</act:id>
+ <act:name>03. erhaltene Anzahlungen auf Bestellungen</act:name>
+ <act:id type="new">65eada73d6a348d19813ffcc89ab876e</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3832</act:code>
- <act:description>UstVa Zl. 52, Kz. 65</act:description>
<act:slots>
<slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
- <slot:key>code</slot:key>
- <slot:value type="string">K65</slot:value>
- </slot>
- </slot:value>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+ <act:parent type="new">6e18166c8add4083a29431b95d717675</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer nach §13b UStG 16%</act:name>
- <act:id type="new">6dc1d68bf6a196c6b51e5f5e3d50de3d</act:id>
+ <act:name>Erhaltene Anzahlungen</act:name>
+ <act:id type="new">8f9a7f23fdf64dafa1131ba1f2099e12</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3833</act:code>
- <act:description>für Direktbuchungen der USt bei Leistungen eines im Ausland ansässigen Unternehmers</act:description>
- <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+ <act:code>3250</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">65eada73d6a348d19813ffcc89ab876e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>USt EG-Erwerb Neufahrzeuge ohne UStID</act:name>
- <act:id type="new">a4071b167e1efe11d256feaeadaf424b</act:id>
+ <act:name>Erhaltene Anzahlungen 7% USt</act:name>
+ <act:id type="new">56afa211bf494bb385aaba2b5c455f74</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3834</act:code>
- <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+ <act:code>3260</act:code>
+ <act:parent type="new">8f9a7f23fdf64dafa1131ba1f2099e12</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer nach §13b UStG</act:name>
- <act:id type="new">6cf2599b1f60ced718c520f313ee100b</act:id>
+ <act:name>Erhaltene Anzahlungen 16% USt</act:name>
+ <act:id type="new">b4404d514f5c49e58666bd7fdebde17d</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3835</act:code>
- <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+ <act:code>3270</act:code>
+ <act:parent type="new">8f9a7f23fdf64dafa1131ba1f2099e12</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer nach §13b UStG 16%</act:name>
- <act:id type="new">a2046307bda04804b5e6277e01baef5a</act:id>
+ <act:name>Erhaltene Anzahlungen (bis 1 Jahr)</act:name>
+ <act:id type="new">8298c2cff85c480b9f3c08b7f8248d4b</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3836</act:code>
- <act:parent type="new">6cf2599b1f60ced718c520f313ee100b</act:parent>
+ <act:code>3280</act:code>
+ <act:parent type="new">8f9a7f23fdf64dafa1131ba1f2099e12</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer nach §13a UStG</act:name>
- <act:id type="new">32b9678b389940f682903a025aaa11e9</act:id>
+ <act:name>Erhaltene Anzahlungen (1-5 Jahre)</act:name>
+ <act:id type="new">7315efae818a4cf18276fba5c767559b</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3839</act:code>
- <act:description>aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager</act:description>
- <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+ <act:code>3284</act:code>
+ <act:parent type="new">8f9a7f23fdf64dafa1131ba1f2099e12</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer laufendes Jahr</act:name>
- <act:id type="new">cc58dab474a61b30c313cd1cd8ec90c2</act:id>
+ <act:name>Erhaltene Anzahlungen (g. 5 Jahre)</act:name>
+ <act:id type="new">a6236827cba04c55b90d6b6026452230</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3840</act:code>
- <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+ <act:code>3285</act:code>
+ <act:parent type="new">8f9a7f23fdf64dafa1131ba1f2099e12</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer Vorjahr</act:name>
- <act:id type="new">3cb0b6a8d40653514a59fa65b0abec5b</act:id>
+ <act:name>Erhaltene Anzahlungen 5 % USt</act:name>
+ <act:id type="new">f3364b3d1d4641c996fd5ba4952c1f91</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3841</act:code>
- <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+ <act:code>3261</act:code>
+ <act:parent type="new">8f9a7f23fdf64dafa1131ba1f2099e12</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer frühere Jahre</act:name>
- <act:id type="new">5a7146d370eb3f3132e876da3b8f000f</act:id>
+ <act:name>Erhaltene Anzahlungen 19% USt</act:name>
+ <act:id type="new">ff548f7f978c477aa5ba1971738577ad</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3845</act:code>
- <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+ <act:code>3272</act:code>
+ <act:parent type="new">8f9a7f23fdf64dafa1131ba1f2099e12</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Aufgeschobene Einfuhr-Umsatzsteuer</act:name>
- <act:id type="new">67f4a46ec27ab741ee919bf6abf6c2f2</act:id>
+ <act:name>Erhaltene Anzahlungen - Nachsteuer</act:name>
+ <act:id type="new">256d2b9c26ac46519ba979b8023548cb</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3850</act:code>
- <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+ <act:code>3279</act:code>
+ <act:parent type="new">8f9a7f23fdf64dafa1131ba1f2099e12</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>In Rechnung unberechtigt ausgewiesene und geschuldete Steuerbeträge</act:name>
- <act:id type="new">b05509ddda11646cabd5c0aca95a183d</act:id>
+ <act:name>04. Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
+ <act:id type="new">ceb963ab4e4b4f72ae7b30a5a7e7b4a3</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3851</act:code>
- <act:description>UstVa Zl. 63f, Kz. 69</act:description>
<act:slots>
<slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
- <slot:key>code</slot:key>
- <slot:value type="string">K69</slot:value>
- </slot>
- </slot:value>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
- </gnc:account>
- <gnc:account version="2.0.0">
- <act:name>Steuerzahlungen an andere EG-Länder</act:name>
- <act:id type="new">8a9ad6b49648d5e0627601f031c094b9</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>3854</act:code>
- <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+ <act:parent type="new">6e18166c8add4083a29431b95d717675</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>D. Rechnungsabgrenzungsposten Fremdkapital</act:name>
- <act:id type="new">ca4f3be70076340cc2702f8863077d48</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Verbindlichkeiten aus Lieferungen und Leistungen (Kreditoren)</act:name>
+ <act:id type="new">6e8a9d98542a4d36874f11e9fd5d97ec</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3300</act:code>
+ <act:description>Sammelkonto Kreditoren</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">67e3afb8f6e39be571749da7aa113b2e</act:parent>
+ <act:parent type="new">ceb963ab4e4b4f72ae7b30a5a7e7b4a3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Passive Rechnungsabgrenzung</act:name>
- <act:id type="new">52d5cfa2b900633443c2fde2773aa09a</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz</act:name>
+ <act:id type="new">429339bfc43545a1b32da64b699f8b04</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3900</act:code>
- <act:parent type="new">ca4f3be70076340cc2702f8863077d48</act:parent>
+ <act:code>3305</act:code>
+ <act:description>EÃœR</act:description>
+ <act:parent type="new">6e8a9d98542a4d36874f11e9fd5d97ec</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Abgrenzungen zur unterjährigen Kostenverrechnung für BWA</act:name>
- <act:id type="new">4121067de11cd1fc1254f618245835d5</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz</act:name>
+ <act:id type="new">82e39b816e23491eba6555458c5eb47f</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3950</act:code>
- <act:parent type="new">ca4f3be70076340cc2702f8863077d48</act:parent>
+ <act:code>3306</act:code>
+ <act:description>EÃœR</act:description>
+ <act:parent type="new">6e8a9d98542a4d36874f11e9fd5d97ec</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>01. Betriebliche Erträge</act:name>
- <act:id type="new">ef9980b6277cc8f46bc1b1411ea65c87</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer</act:name>
+ <act:id type="new">286b0c99995b41d08d7ede73b5bc827a</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:code>3307</act:code>
+ <act:description>EÃœR</act:description>
+ <act:parent type="new">6e8a9d98542a4d36874f11e9fd5d97ec</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>a) Umsatzerlöse</act:name>
- <act:id type="new">0be35cece133442ae9f967be1626bc57</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Gegenkonto 3305 - 3307 bei Aufteilung der Verbindlichkeiten nach Steuersätzen</act:name>
+ <act:id type="new">5a70a1890a7443e392f979acc26c6d20</act:id>
+ <act:type>LIABILITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
+ <act:code>3309</act:code>
+ <act:description>EÃœR</act:description>
+ <act:parent type="new">6e8a9d98542a4d36874f11e9fd5d97ec</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Steuerfreie Umsätze</act:name>
- <act:id type="new">3d14d5d5d3001e01974df06bf3752d3a</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
+ <act:id type="new">a7a646b475574ac4ae5dcb5c8372dba3</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3301</act:code>
+ <act:parent type="new">6e8a9d98542a4d36874f11e9fd5d97ec</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent</act:name>
+ <act:id type="new">c91ff4877a8f4733b094a715aeefffea</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</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>
</act:slots>
- <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+ <act:parent type="new">ceb963ab4e4b4f72ae7b30a5a7e7b4a3</act:parent>
</gnc:account>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:parent type="new">e2b850f906294287a3f2cd21b3c21716</act:parent>
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+ <gnc:account version="2.0.0">
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:code>3818</act:code>
+ <act:parent type="new">e2b850f906294287a3f2cd21b3c21716</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts</act:name>
+ <act:id type="new">2489c3d2ecd24103ac039ee3a3695a76</act:id>
+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:parent type="new">e2b850f906294287a3f2cd21b3c21716</act:parent>
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+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:description>Umsatzsteuervoranmeldungen</act:description>
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+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
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+ <act:name>Umsatzsteuervorauszahlungen 1/11</act:name>
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+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3830</act:code>
+ <act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
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+ <act:name>Nachsteuer</act:name>
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+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3832</act:code>
+ <act:description>UstVa Zl. 52, Kz. 65</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K65</slot:value>
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+ </slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
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+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>USt EG-Erwerb Neufahrzeuge ohne UStID</act:name>
+ <act:id type="new">1f88c36bba5d4c838e1f39734dc353cc</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3834</act:code>
+ <act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer nach §13b UStG</act:name>
+ <act:id type="new">267eba729cfc44b3a77a10217309730e</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3835</act:code>
+ <act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer nach §13a UStG</act:name>
+ <act:id type="new">386a02fa9e1940938412b4f6e8c1ada9</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3839</act:code>
+ <act:description>aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager</act:description>
+ <act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer aus im Inland steuerpflichtigen EU-Lieferungen, nur OSS</act:name>
+ <act:id type="new">00f6c6ac220a48c89dd326ec6242a6f5</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3831</act:code>
+ <act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer nach § 13b UStG 19 %</act:name>
+ <act:id type="new">79ac765de5b543288edb21b1439e7230</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3837</act:code>
+ <act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer nach § 13b UStG 16 %</act:name>
+ <act:id type="new">056299aaf26e4d83976de95129a95831</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3838</act:code>
+ <act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer laufendes Jahr</act:name>
+ <act:id type="new">f9eb21db7f4649e7b51578a4d92ec46d</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3840</act:code>
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+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer Vorjahr</act:name>
+ <act:id type="new">0644c07e53414767a3d99819075916b5</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3841</act:code>
+ <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer frühere Jahre</act:name>
+ <act:id type="new">d90dda8d51724697b5ed4cba2733bdb9</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3845</act:code>
+ <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Aufgeschobene Einfuhr-Umsatzsteuer</act:name>
+ <act:id type="new">f304a83522b14b85858f4ab88a15d20f</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3850</act:code>
+ <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>In Rechnung unberechtigt ausgewiesene und geschuldete Steuerbeträge</act:name>
+ <act:id type="new">ed01c4561a264320be42f0e20be741ee</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3851</act:code>
+ <act:description>UstVa Zl. 63f, Kz. 69</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K69</slot:value>
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+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
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+ <act:name>Steuerzahlungen an andere EG-Länder</act:name>
+ <act:id type="new">6021dcfc0f2a4fc9921c2d05ada30f7c</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3854</act:code>
+ <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer aus im anderen EU-Land steuerpflichtigen elektronischen Dienstleistungen</act:name>
+ <act:id type="new">2351c6bf1ac0463481d1ddde53f84ade</act:id>
+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3798</act:code>
+ <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Steuerzahlungen aus im anderen EU-Land steuerpflichtigen Dienstleistungen</act:name>
+ <act:id type="new">d7946c99bda44bfeb3c9c38a7545e00b</act:id>
+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3799</act:code>
+ <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
+ </gnc:account>
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+ <act:id type="new">5e83141a9d384d6a80e1db6ab788185a</act:id>
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+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3806</act:code>
+ <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
+ </gnc:account>
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+ <act:name>Verbindlichkeiten aus Umsatzsteuer-Vorauszahlungen</act:name>
+ <act:id type="new">17db66362d0048cc9390508097e19b57</act:id>
+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3860</act:code>
+ <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer in Folgeperiode fällig (§§ 13 Abs. 1 Nr. 6 und 13b Abs. 2 UStG)</act:name>
+ <act:id type="new">ef7f25fddc8f414988d05bee0d259ebf</act:id>
+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3865</act:code>
+ <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
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+ <gnc:account version="2.0.0">
+ <act:name>D. Rechnungsabgrenzungsposten Fremdkapital</act:name>
+ <act:id type="new">991ee6f04b564a3eb2e3e7a6cdb6c3eb</act:id>
+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
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+ <slot>
+ <slot:key>placeholder</slot:key>
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+ <act:id type="new">d950429257864ee4a43e477d11a6930b</act:id>
+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:code>3900</act:code>
+ <act:parent type="new">991ee6f04b564a3eb2e3e7a6cdb6c3eb</act:parent>
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+ <gnc:account version="2.0.0">
+ <act:name>Abgrenzungen zur unterjährigen Kostenverrechnung für BWA</act:name>
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
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+ <act:code>3950</act:code>
+ <act:parent type="new">991ee6f04b564a3eb2e3e7a6cdb6c3eb</act:parent>
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+ <act:name>01. Betriebliche Erträge</act:name>
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+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
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+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
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+ </act:slots>
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+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
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+ <gnc:account version="2.0.0">
+ <act:name>Steuerfreie Umsätze</act:name>
+ <act:id type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
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+ <act:name>Steuerfreie Umsätze §4 Nr. 8 ff UStG</act:name>
+ <act:id type="new">03f5e247a44e4b03be81e3c2b0cf3bd6</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4100</act:code>
+ <act:description>UstVa Zl. 25, Kz. 48</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">Kredite, Immobilien ...</slot:value>
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+ <slot>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K48</slot:value>
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+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Sonstige steuerfr. Umsätze Inland</act:name>
+ <act:id type="new">00174dfb42b34fb1b809c5566c2de3ab</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4110</act:code>
+ <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Steuerfreie Umsätze §4 Nr. 1a UStG</act:name>
+ <act:id type="new">32f38ed36675415fbcf1b70d29b864c3</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4120</act:code>
+ <act:description>UstVa Zl. 24, Kz. 43</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">Ausfuhrlieferungen, Lohnveredelung...</slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K43</slot:value>
+ </slot>
+ </slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Steuerfreie EG-Lieferungen (§4,1b UStG) an Abnehmer mit UStID</act:name>
+ <act:id type="new">fb4d3e46a6b946d3b28973fce0830651</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4125</act:code>
+ <act:description>UstVa Zl. 21, Kz. 41</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K41</slot:value>
+ </slot>
+ </slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Innergemeinschaftl. Dreiecksgeschäft, Lieferung des ersten Abnehmers (§25b Abs. 2 UStG)</act:name>
+ <act:id type="new">54991ebadc7047eb9c7a0b900c9837ed</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4130</act:code>
+ <act:description>UstVa Zl. 40, Kz. 42</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K42</slot:value>
+ </slot>
+ </slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID</act:name>
+ <act:id type="new">cc2c415b3c1c478bab2e844a3860619a</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4135</act:code>
+ <act:description>UstVa Zl. 22, Kz. 44</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K44</slot:value>
+ </slot>
+ </slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Steuerfreie Umsätze Offshore usw.</act:name>
+ <act:id type="new">794371b7aa7a48f28105603e4a6fea0b</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4140</act:code>
+ <act:description>UstVa Zl. 42, Kz. 45</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K45</slot:value>
+ </slot>
+ </slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Steuerfreie Umsätze §4 Nr. 2-7 UStG</act:name>
+ <act:id type="new">31560c9bfb8f41a89c2efda33a089dc2</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4150</act:code>
<act:description>UstVa Zl. 24, Kz. 43</act:description>
<act:slots>
- <slot>
- <slot:key>notes</slot:key>
- <slot:value type="string">Ausfuhrlieferungen, Lohnveredelung...</slot:value>
- </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">grenzüberschr. Beförderung, ZB-Gold, ...</slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K43</slot:value>
+ </slot>
+ </slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Steuerfreie Umsätze nach § 4 Nr. 12 UStG (Vermietung und Verpachtung)</act:name>
+ <act:id type="new">fea1a7d4471d44cc9ed381a484755efa</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4105</act:code>
+ <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Umsatzerlöse nach §§ 25 und 25a UStG 19 % USt</act:name>
+ <act:id type="new">2d5bcf3a358545e7b9d552c4e8c160a5</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4136</act:code>
+ <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Umsatzerlöse nach §§ 25 und 25a UStG ohne USt</act:name>
+ <act:id type="new">8826f05d6ab24b0787befb8be45b2bce</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4138</act:code>
+ <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Umsatzerlöse aus Reiseleistungen § 25 Abs. 2 UStG, steuerfrei</act:name>
+ <act:id type="new">ecbbab99545c49229ca488c1087792fc</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4139</act:code>
+ <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend, § 4 UStG</act:name>
+ <act:id type="new">2310472a6de142bebb68f21c0f04c4fa</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4160</act:code>
+ <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend</act:name>
+ <act:id type="new">7b8382f0874b4ca5a260202bb669ccc6</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4165</act:code>
+ <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Umsatzerlöse</act:name>
+ <act:id type="new">50e29dba056e4ef6bc4fb3732780986f</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4000</act:code>
+ <act:description>zur freien Verfügung</act:description>
+ <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erlöse die mit den Durchschnittssätzen des §24 UStG versteuert werden</act:name>
+ <act:id type="new">b36d2c1c006c4d39a207107ac162de01</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4180</act:code>
+ <act:description>UstVa Zl. 32, Kz. 76</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">land- und forstwirtschaftliche Betriebe</slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K76</slot:value>
+ </slot>
+ </slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erlöse Kleinunternehmer §19 UStG</act:name>
+ <act:id type="new">8f2ea490c4a04ebc8472a5e34030aaa7</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4185</act:code>
+ <act:description>< 17 500 € VJ, 50 000 akt.</act:description>
+ <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erlöse Geldspielautomaten 16% USt</act:name>
+ <act:id type="new">1a6bd13ce31840fd97e758b7ffa22013</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4186</act:code>
+ <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erlöse</act:name>
+ <act:id type="new">df1115a4fb1640c3bcc3200ca0fad4c7</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4200</act:code>
+ <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Umsatzerlöse 7% USt</act:name>
+ <act:id type="new">2cf1e980a2e24647a621f1fe71a57b4b</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4300</act:code>
+ <act:description>UstVa Zl. 28, Kz. 86</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K86</slot:value>
+ </slot>
+ </slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erlöse aus im Inland steuerpflichtigen EG Lieferungen 7% USt</act:name>
+ <act:id type="new">8d1fba0dd76d4aee9100c3027c789e1f</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4310</act:code>
+ <act:description>UstVa Zl. 36, Kz. 93</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K93</slot:value>
+ </slot>
+ </slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erlöse aus im Inland steuerpflichtigen EG Lieferungen 19% USt</act:name>
+ <act:id type="new">d7977146f0124e39b807eee7c756edaa</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4315</act:code>
+ <act:description>UstVa Zl. 35, Kz. 89</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K89</slot:value>
+ </slot>
+ </slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erlöse aus im anderen EG-Land steuerpflichtigen Lieferungen</act:name>
+ <act:id type="new">1d41f63691ed451b89cb404f9267101f</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4320</act:code>
+ <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erlöse aus Leistungen, für die der Leistungsempfänger die Steuer nach §13b UStG schuldet.</act:name>
+ <act:id type="new">7900227aab4a4798a32ac79de17d1bb3</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4337</act:code>
+ <act:description>UstVa Zl. 41, Kz. 60</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">Werklieferungen aus Ausland ...</slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-US</slot:key>
+ <slot:value type="frame">
+ <slot>
+ <slot:key>code</slot:key>
+ <slot:value type="string">K60</slot:value>
+ </slot>
+ </slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erlöse aus im Drittland steuerbaren Leistungen, im Inland nicht steuerbare Umsätze</act:name>
+ <act:id type="new">ef40bbb490394a28b9b4065d3caca8a0</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4338</act:code>
+ <act:description>UstVa Zl. 42, Kz. 45</act:description>
+ <act:slots>
+ <slot>
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+ <act:id type="new">a24983dd816040368c02d8bbb58c7190</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4815</act:code>
+ <act:parent type="new">f16fb3484a054d03831f20ef9f8223da</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Bestandsveränderung Bauaufträge</act:name>
+ <act:id type="new">bea1730f20764158b650256c6096f927</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4816</act:code>
+ <act:parent type="new">f16fb3484a054d03831f20ef9f8223da</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Bestandsveränderung Aufträge in Arbeit</act:name>
+ <act:id type="new">92923f36bec1461cb670fd993ab35e09</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4818</act:code>
+ <act:parent type="new">f16fb3484a054d03831f20ef9f8223da</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>03. Andere aktivierte Eigenleistungen</act:name>
+ <act:id type="new">120cd55de01d4bd1bbce4a78e1c9b516</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Andere aktivierte Eigenleistungen</act:name>
+ <act:id type="new">8545fdea9cd24da487065c24f08844c4</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4820</act:code>
+ <act:parent type="new">120cd55de01d4bd1bbce4a78e1c9b516</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Aktivierte Eigenleistungen (den Herstellungskosten zurechenbare Fremdkapitalzinsen)</act:name>
+ <act:id type="new">fb1f397863544f6ab264580b56cab80c</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4824</act:code>
+ <act:parent type="new">120cd55de01d4bd1bbce4a78e1c9b516</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Aktivierte Eigenleistungen zur Erstellung von selbst geschaffenen immateriellen Vermögensgegenständen</act:name>
+ <act:id type="new">a793f9b9eb0f4b578efe4a76247f7084</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4825</act:code>
+ <act:parent type="new">120cd55de01d4bd1bbce4a78e1c9b516</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>04. Sonstige betriebliche Erträge</act:name>
+ <act:id type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Sonstige betriebliche Erträge</act:name>
+ <act:id type="new">5cc3fb1435fc4064976b84131e35ce9f</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4830</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Sonstige betriebl. regelm. Erträge</act:name>
+ <act:id type="new">f171675007894f2fb5aa4e9f20e9e2ad</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4835</act:code>
+ <act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Sonstige Erträge betriebl., regelm. 19%</act:name>
+ <act:id type="new">8d392cd79da34596ba31f4dcbd272e75</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4836</act:code>
+ <act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Sonstige betriebsfr.regelm. Erträge</act:name>
+ <act:id type="new">1c33c62b15ef4982b5fa2c122c1541eb</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4837</act:code>
+ <act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Sonstige Erträge unregelmäßig</act:name>
+ <act:id type="new">00523fb731fc4b44a123d2fcb99420e4</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4839</act:code>
+ <act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Sonstige betriebliche Erträge von verbundenen Unternehmen</act:name>
+ <act:id type="new">a1b69146ed0f4badab5c898f64fafa01</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4832</act:code>
+ <act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Andere Nebenerlöse</act:name>
+ <act:id type="new">766c779d259047bfb05453c42f2e3f9f</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4833</act:code>
+ <act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Sonstige Erträge betrieblich und regelmäßig 16 % USt</act:name>
+ <act:id type="new">743f3f610fe9493e808646f2186ff97c</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4834</act:code>
+ <act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus der Währungsumrechnung</act:name>
+ <act:id type="new">a8569dad13264475b128a78414ccdd68</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4840</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge Bewertung Finanzmittelfonds</act:name>
+ <act:id type="new">68db9c324069434fa884d871271d7f2c</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4843</act:code>
+ <act:parent type="new">a8569dad13264475b128a78414ccdd68</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Sonstige Erträge betrieblich und regelmäßig, steuerfrei § 4 Nr. 8 ff. UStG</act:name>
+ <act:id type="new">95baa519e7fe4e848dba0722e23f3c3f</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4841</act:code>
+ <act:parent type="new">a8569dad13264475b128a78414ccdd68</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Sonstige betriebliche Erträge, steuerfrei z. B. § 4 Nr. 2 bis 7 UStG</act:name>
+ <act:id type="new">009a262edac143d19b6ad9650ea1824e</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4842</act:code>
+ <act:parent type="new">a8569dad13264475b128a78414ccdd68</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erlöse Sachanlageverkäufe steuerfrei §4 Nr. 1a</act:name>
+ <act:id type="new">3eabd21b7b7643e5bced846c6f626dcb</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4844</act:code>
+ <act:description>(bei Buchgewinn)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">Ausfuhrlieferungen</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchgewinn)</act:name>
+ <act:id type="new">ea5fdc3e7cf140179cf10330e097ece7</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4845</act:code>
+ <act:description>(bei Buchgewinn)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erlöse Sachanlageverkäufe steuerfrei §4 Nr. 1b</act:name>
+ <act:id type="new">38f2312f76c94506a8da80e7d3523c1a</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4848</act:code>
+ <act:description>(bei Buchgewinn)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">innergemeischaftlich</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erlöse Sachanlageverkäufe</act:name>
+ <act:id type="new">7a41d6d8d6a54f7b981fc01e12e17f83</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4849</act:code>
+ <act:description>(bei Buchgewinn)</act:description>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erlöse Verkäufe immat.Vermögensgegenst</act:name>
+ <act:id type="new">be8388d49703483e8b54ea0cf5ba77da</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4850</act:code>
+ <act:description>(bei Buchgewinn)</act:description>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erlöse a. Verkäufen Finanzanlagen</act:name>
+ <act:id type="new">10f882f466524d3fb279a10b3dbcc531</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4851</act:code>
+ <act:description>(bei Buchgewinn)</act:description>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erlöse aus Verkäufen Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (bei Buchgewinn)</act:name>
+ <act:id type="new">4ca90fd4473849778867d8c078f0857f</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4852</act:code>
+ <act:description>(inländische Kap.Ges.) (bei Buchgewinn)</act:description>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Anlagenabgänge Sachanlagen</act:name>
+ <act:id type="new">1da7cadf90d14931b376e2c11567c8fd</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4855</act:code>
+ <act:description>(Restbuchwert bei Buchgewinn)</act:description>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Anlagenabgänge immaterielle Vermögensgegenstände</act:name>
+ <act:id type="new">dc8ed46ac7b24e9c801f529e3a53c65c</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4856</act:code>
+ <act:description>(Restbuchwert bei Buchgewinn)</act:description>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Abgänge Finanzanlagen</act:name>
+ <act:id type="new">b98e7f0bf8764723b106946701154c84</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4857</act:code>
+ <act:description>(Restbuchwert bei Buchgewinn)</act:description>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Anlagenabgänge Finanzanlagen 100 %/50 % steuerfrei</act:name>
+ <act:id type="new">af14ec9cf7934a51af9926765b53558b</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4858</act:code>
+ <act:description>(Restbuchwert bei Buchgewinn)</act:description>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Grundstückserträge</act:name>
+ <act:id type="new">9bc2b2816dcf4016b70843c478a787bc</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4860</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus Abgang von Gegenständen des Anlagevermögens</act:name>
+ <act:id type="new">ead67105d29f415da14bfb485c2796b3</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4900</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus der Veräußerung von Anteilen an Kapitalgesellschaften 100 %/50 % steuerfrei</act:name>
+ <act:id type="new">7e3c4a3d52454b489107268e928f389b</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4901</act:code>
+ <act:description>(inländische Kap.Ges.)</act:description>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus dem Abgang von Gegenständen des Umlaufvermögens außer Vorräten</act:name>
+ <act:id type="new">bf9c5b4a8904470e9994cec722d019b7</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4905</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräten) 100%/50% steuerfrei</act:name>
+ <act:id type="new">9916322385104a599a0f669dd8bedce7</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4906</act:code>
+ <act:description>(inländische Kap.Ges.)</act:description>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus Zuschreibungen des Sachanlagevermögen</act:name>
+ <act:id type="new">d424dfe9a0114aebad50ca895e4cac70</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4910</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus Zuschreibungen des immateriellen Anlagevermög.</act:name>
+ <act:id type="new">54100d948b834d90bdc93d80e0cf92e0</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4911</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus Zuschreibungen des Finanzanlagevermögens</act:name>
+ <act:id type="new">47d4d60a48aa4b6c9a16104176f005d9</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4912</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus Zuschreibungen des Finanzanlagevermögens 100 %/50 % steuerfrei</act:name>
+ <act:id type="new">c250c8646a8a43f68b981aa5eceaadf3</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4913</act:code>
+ <act:description>(inländische Kap.Ges.)</act:description>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus Zuschreibungen des anderen Anlagevermögens 100 %/50 % steuerfrei</act:name>
+ <act:id type="new">25570449dcf245e2a15fbc6d86dc6641</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4914</act:code>
+ <act:description>(inländische Kap.Ges.)</act:description>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus Zuschreibungen des Umlaufvermögens außer Vorräten</act:name>
+ <act:id type="new">561377c4d51a4881b1114ca784eca811</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4915</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus Zuschreibungen des Umlaufvermögens 100 % /50 % steuerfrei</act:name>
+ <act:id type="new">a570ca91aabb48608de747f3cc26be6d</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4916</act:code>
+ <act:description>(inländische Kap.Ges.)</act:description>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus der Herabsetzung der Pauschalwertberichtigung zu Forderungen</act:name>
+ <act:id type="new">6de38ff5222a4a3ab8e59ee0ba1ee380</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4920</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus der Herabsetzung der Einzelwertberichtigung zu Forderungen</act:name>
+ <act:id type="new">860b337e99894277a45e96e125580ded</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4923</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus abgeschriebenen Forderungen</act:name>
+ <act:id type="new">13e487214b5348c9831d4173966f05c2</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4925</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus der Auflösung von Rückstellungen</act:name>
+ <act:id type="new">52538fcfcc1d485a842265ede84992ef</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4930</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus der steuerlich niedrigeren Bewertung von Rückstellungen</act:name>
+ <act:id type="new">853b5dc3966f4bfe8d996186f54bc168</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4932</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (steuerfreie Rücklagen)</act:name>
+ <act:id type="new">797bd026e30e4ba7a1f334a13d82b8b7</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4935</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Sonderabschreibungen)</act:name>
+ <act:id type="new">55600d28cec24c2280e533a8314effe0</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4937</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (aus der Währungsumstellung auf den Euro)</act:name>
+ <act:id type="new">8a2d4b74bd5e45b0b5d696fa68762779</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4938</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Verrechnete sonstige Sachbezüge (keine Waren)</act:name>
+ <act:id type="new">26a360be18e44815bf2c5af7e5c4ac62</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4940</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Sachbezüge 7% USt</act:name>
+ <act:id type="new">706e1549efae4317a7fb54dca9b2002d</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4941</act:code>
+ <act:description>(Waren)</act:description>
+ <act:slots>
<slot>
<slot:key>tax-related</slot:key>
<slot:value type="integer">1</slot:value>
</slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
- <slot:key>code</slot:key>
- <slot:value type="string">K43</slot:value>
- </slot>
- </slot:value>
- </slot>
</act:slots>
- <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Steuerfreie EG-Lieferungen (§4,1b UStG) an Abnehmer mit UStID</act:name>
- <act:id type="new">498dcac4132faa3052bfb2af19a7b6fa</act:id>
+ <act:name>Sachbezüge 19% USt</act:name>
+ <act:id type="new">f62192b6767e49d48de3f315b0b4945d</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4125</act:code>
- <act:description>UstVa Zl. 21, Kz. 41</act:description>
+ <act:code>4945</act:code>
+ <act:description>(Waren)</act:description>
<act:slots>
<slot>
<slot:key>tax-related</slot:key>
<slot:value type="integer">1</slot:value>
</slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
- <slot:key>code</slot:key>
- <slot:value type="string">K41</slot:value>
- </slot>
- </slot:value>
+ </act:slots>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Verrechnete sonstige Sachbezüge</act:name>
+ <act:id type="new">fd2cc03c84f9437a9d47fece91456ace</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4946</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Verrechnete sonstige Sachbezüge aus Kfz-Gestellung 19 % USt</act:name>
+ <act:id type="new">5b6b477d71f843ea808115aedfe8ebc4</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4947</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Verrechnete sonstige Sachbezüge ohne Umsatzsteuer</act:name>
+ <act:id type="new">5fcc5fa832254c3ea906dcbaddd4ad67</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4949</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Periodenfremde Erträge</act:name>
+ <act:id type="new">37ae7874ccf7411d8a64622b8fdd506a</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4960</act:code>
+ <act:description>(soweit nicht außerordentlich)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Innergemeinschaftl. Dreiecksgeschäft, Lieferung des ersten Abnehmers (§25b Abs. 2 UStG)</act:name>
- <act:id type="new">17fb01aec55ddc4c737783ea99564e66</act:id>
+ <act:name>Versicherungsentschädigungen</act:name>
+ <act:id type="new">a91113aa79974341b8065abe010b5a3c</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4130</act:code>
- <act:description>UstVa Zl. 40, Kz. 42</act:description>
- <act:slots>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
- <slot:key>code</slot:key>
- <slot:value type="string">K42</slot:value>
- </slot>
- </slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+ <act:code>4970</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID</act:name>
- <act:id type="new">3fbfe6ca63fb3201f17299d6e1d86d80</act:id>
+ <act:name>Investitionszuschüsse</act:name>
+ <act:id type="new">95f9345d78154a0980a95d6988d56857</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4135</act:code>
- <act:description>UstVa Zl. 22, Kz. 44</act:description>
- <act:slots>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
- <slot:key>code</slot:key>
- <slot:value type="string">K44</slot:value>
- </slot>
- </slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+ <act:code>4975</act:code>
+ <act:description>(steuerpflichtig)</act:description>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Steuerfreie Umsätze Offshore usw.</act:name>
- <act:id type="new">aa28275b5bee54722d7cbe9d02a9781f</act:id>
+ <act:name>Investitionszulagen</act:name>
+ <act:id type="new">590dd7bc5c534c1b8543169ba96f6831</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4140</act:code>
- <act:description>UstVa Zl. 42, Kz. 45</act:description>
- <act:slots>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
- <slot:key>code</slot:key>
- <slot:value type="string">K45</slot:value>
- </slot>
- </slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+ <act:code>4980</act:code>
+ <act:description>(steuerfrei)</act:description>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Steuerfreie Umsätze §4 Nr. 2-7 UStG</act:name>
- <act:id type="new">5577d4805c75e241bf0df3d2cb97924b</act:id>
+ <act:name>Steuerfreie Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
+ <act:id type="new">177028084e594faea8d62313d6fab76a</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4150</act:code>
- <act:description>UstVa Zl. 24, Kz. 43</act:description>
- <act:slots>
- <slot>
- <slot:key>notes</slot:key>
- <slot:value type="string">grenzüberschr. Beförderung, ZB-Gold, ...</slot:value>
- </slot>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
- <slot:key>code</slot:key>
- <slot:value type="string">K43</slot:value>
- </slot>
- </slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+ <act:code>4981</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Umsatzerlöse</act:name>
- <act:id type="new">79add6611187c285821d29f9ec968478</act:id>
+ <act:name>Sonstige steuerfreie Betriebseinnahmen</act:name>
+ <act:id type="new">1c24216472c54f1ba1afffbd97f74575</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4000</act:code>
- <act:description>zur freien Verfügung</act:description>
- <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+ <act:code>4982</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erlöse die mit den Durchschnittssätzen des §24 UStG versteuert werden</act:name>
- <act:id type="new">d458b83b14466d59de3db27b48ab7182</act:id>
+ <act:name>Erträge aus der Währungsumrechnung (nicht § 256a HGB)</act:name>
+ <act:id type="new">6424887c9ef24be190521a6f1b167a51</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4180</act:code>
- <act:description>UstVa Zl. 32, Kz. 76</act:description>
- <act:slots>
- <slot>
- <slot:key>notes</slot:key>
- <slot:value type="string">land- und forstwirtschaftliche Betriebe</slot:value>
- </slot>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
- <slot:key>code</slot:key>
- <slot:value type="string">K76</slot:value>
- </slot>
- </slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+ <act:code>4847</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erlöse Kleinunternehmer §19 UStG</act:name>
- <act:id type="new">4620b03acccf52c62cbb7367c5c5db5b</act:id>
+ <act:name>Erlöse aus Vermietung und Verpachtung, umsatzsteuerfrei § 4 Nr. 12 UStG</act:name>
+ <act:id type="new">0f08a0beb63e423fb5f18a07731c5d28</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4185</act:code>
- <act:description>< 17 500 € VJ, 50 000 akt.</act:description>
- <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+ <act:code>4861</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erlöse Geldspielautomaten 16% USt</act:name>
- <act:id type="new">435c18fffaa5d002930d05c4f6fb3594</act:id>
+ <act:name>Erlöse aus Vermietung und Verpachtung 19 % USt</act:name>
+ <act:id type="new">f0c51dd665334d57a503cb59eef3674d</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4186</act:code>
- <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+ <act:code>4862</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erlöse</act:name>
- <act:id type="new">d6f71f8e7301d820ab72703d4ba65323</act:id>
+ <act:name>Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens 19 % USt für § 4 Abs. 3 Satz 4 EStG</act:name>
+ <act:id type="new">4b218c599a034082bb5634db12e007ef</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4200</act:code>
- <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+ <act:code>4865</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Umsatzerlöse 7% USt</act:name>
- <act:id type="new">3a5a605a3cb5bf051ef505995a1032b3</act:id>
+ <act:name>Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens, umsatzsteuerfrei § 4 Nr. 8 ff. UStG i. V. m. § 4 Abs. 3 Satz 4 EStG</act:name>
+ <act:id type="new">a80770c730774688b443794acf598f00</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4300</act:code>
- <act:description>UstVa Zl. 28, Kz. 86</act:description>
- <act:slots>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
- <slot:key>code</slot:key>
- <slot:value type="string">K86</slot:value>
- </slot>
- </slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+ <act:code>4866</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erlöse aus im Inland steuerpflichtigen EG Lieferungen 7% USt</act:name>
- <act:id type="new">fa4978d47e6130030972292aceb1a9e3</act:id>
+ <act:name>Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens, umsatzsteuerfrei § 4 Nr. 8 ff. UStG i. V. m. § 4 Abs. 3 Satz 4 EStG, § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG</act:name>
+ <act:id type="new">b0737742c31c4d6c8f7eb00155616f7c</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4310</act:code>
- <act:description>UstVa Zl. 36, Kz. 93</act:description>
- <act:slots>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
- <slot:key>code</slot:key>
- <slot:value type="string">K93</slot:value>
- </slot>
- </slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+ <act:code>4867</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erlöse aus im Inland steuerpflichtigen EG Lieferungen 16% USt</act:name>
- <act:id type="new">7fb425afaf83ab27a04c4665b18f3498</act:id>
+ <act:name>Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens nach § 4 Abs. 3 Satz 4 EStG</act:name>
+ <act:id type="new">253f03e053ca4b60970f545e6c2c67e3</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4330</act:code>
- <act:description>UstVa Zl. 35, Kz. 97</act:description>
- <act:slots>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
- <slot:key>code</slot:key>
- <slot:value type="string">K97</slot:value>
- </slot>
- </slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+ <act:code>4869</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erlöse aus im Inland steuerpflichtigen EG Lieferungen 19% USt</act:name>
- <act:id type="new">7fb425afaf83ab27a04c4665b18f3598</act:id>
+ <act:name>Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 3 EStG</act:name>
+ <act:id type="new">f306a8bc295f43c5b9b5379aea368722</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4315</act:code>
- <act:description>UstVa Zl. 35, Kz. 89</act:description>
- <act:slots>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
- <slot:key>code</slot:key>
- <slot:value type="string">K89</slot:value>
- </slot>
- </slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+ <act:code>4927</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erlöse aus im anderen EG-Land steuerpflichtigen Lieferungen</act:name>
- <act:id type="new">baa97706a92a388670d4b65554feb84a</act:id>
+ <act:name>Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 10 EStG</act:name>
+ <act:id type="new">a4fe7483e28441daaeb99160a461cd3f</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4320</act:code>
- <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+ <act:code>4928</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erlöse aus Leistungen, für die der Leistungsempfänger die Steuer nach §13b UStG schuldet.</act:name>
- <act:id type="new">36b8db0579cb00c7b10e0fb28966aa57</act:id>
+ <act:name>Erträge aus der Auflösung der Rücklage für Ersatzbeschaffung, R 6.6 EStR</act:name>
+ <act:id type="new">38ebbf69dcfc45da8c632f0c24fa2752</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4337</act:code>
- <act:description>UstVa Zl. 41, Kz. 60</act:description>
- <act:slots>
- <slot>
- <slot:key>notes</slot:key>
- <slot:value type="string">Werklieferungen aus Ausland ...</slot:value>
- </slot>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
- <slot:key>code</slot:key>
- <slot:value type="string">K60</slot:value>
- </slot>
- </slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+ <act:code>4929</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erlöse aus im Drittland steuerbaren Leistungen, im Inland nicht steuerbare Umsätze</act:name>
- <act:id type="new">4c992cba06b58574f792cdb344832907</act:id>
+ <act:name>Verrechnete sonstige Sachbezüge 19 % USt</act:name>
+ <act:id type="new">b42aecd7714748b79705be9a2f7441d8</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4338</act:code>
- <act:description>UstVa Zl. 42, Kz. 45</act:description>
- <act:slots>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
- <slot:key>code</slot:key>
- <slot:value type="string">K45</slot:value>
- </slot>
- </slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+ <act:code>4948</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erlöse aus im anderen EG-Land steuerbaren Leistungen, im Inland nicht steuerbare Umsätze</act:name>
- <act:id type="new">25880006980f672779fff77aac0b49d3</act:id>
+ <act:name>Erstattungen Aufwendungsausgleichsgesetz</act:name>
+ <act:id type="new">34f7f4a655b943369418927864128214</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4339</act:code>
- <act:description>UstVa Zl. 42, Kz. 45</act:description>
- <act:slots>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
- <slot:key>code</slot:key>
- <slot:value type="string">K45</slot:value>
- </slot>
- </slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+ <act:code>4972</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus der Aktivierung unentgeltlich erworbener Vermögensgegenstände</act:name>
+ <act:id type="new">6b4f06d2eb2a41909fdc032cc525275d</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4987</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Umsatzerlöse 16% USt</act:name>
- <act:id type="new">ece894d93ba331ecafc6e4084b83ebe1</act:id>
+ <act:name>Kostenerstattungen, Rückvergütungen und Gutschriften für frühere Jahre</act:name>
+ <act:id type="new">72ba8e7e26894aa99264d68d8d41a923</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4340</act:code>
- <act:description>UstVa Zl. 27, Kz. 51</act:description>
- <act:slots>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
- <slot:key>code</slot:key>
- <slot:value type="string">K51</slot:value>
- </slot>
- </slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+ <act:code>4989</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Umsatzerlöse 19% USt</act:name>
- <act:id type="new">ecf894d93ba331ecafc6e4084b83ebe1</act:id>
+ <act:name>Erträge aus Verwaltungskostenumlagen</act:name>
+ <act:id type="new">fe213770c6e94db096519be0cbbe64f6</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4400</act:code>
- <act:description>UstVa Zl. 27, Kz. 81</act:description>
- <act:slots>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- <slot>
- <slot:key>tax-US</slot:key>
- <slot:value type="frame">
- <slot>
- <slot:key>code</slot:key>
- <slot:value type="string">K81</slot:value>
- </slot>
- </slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+ <act:code>4992</act:code>
+ <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Provisionserlöse</act:name>
- <act:id type="new">4cc96976e01bee25735c73178ffdea87</act:id>
+ <act:name>09. Erträge aus Beteiligungen</act:name>
+ <act:id type="new">94c65d1a6f6244c283ad078afd91a7a4</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4500</act:code>
- <act:description>ohne Umsatzsteuer</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+ <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Provisionserlöse, steuerfrei §4 Nr.8ff</act:name>
- <act:id type="new">a829326489ce9ca31eeb1b4455261442</act:id>
+ <act:name>- davon aus verbundenen Unternehmen</act:name>
+ <act:id type="new">d9c3c59cd1404eb3b7f7681cdc466a13</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4504</act:code>
- <act:parent type="new">4cc96976e01bee25735c73178ffdea87</act:parent>
+ <act:parent type="new">94c65d1a6f6244c283ad078afd91a7a4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Provisionserlöse, steuerfrei §4 Nr.5</act:name>
- <act:id type="new">d3801c0ca8cc4f691ce84e5bd50a2a57</act:id>
+ <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100 % / 50 % steuerfrei</act:name>
+ <act:id type="new">5546e44689074c58bed7b7bae39cf0c9</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4505</act:code>
- <act:parent type="new">4cc96976e01bee25735c73178ffdea87</act:parent>
+ <act:code>7006</act:code>
+ <act:description>inländische Kap.Ges.</act:description>
+ <act:parent type="new">d9c3c59cd1404eb3b7f7681cdc466a13</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Provisionserlöse 7% USt</act:name>
- <act:id type="new">a5db0ce8416525dd0bfbcb2ef4fcd88a</act:id>
+ <act:name>Erträge aus Beteiligungen an Finanzverbundenen Unternehmen</act:name>
+ <act:id type="new">0763011a700b49c0850e246317fedcc2</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4506</act:code>
- <act:slots>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">4cc96976e01bee25735c73178ffdea87</act:parent>
+ <act:code>7009</act:code>
+ <act:parent type="new">d9c3c59cd1404eb3b7f7681cdc466a13</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Provisionserlöse 16% USt</act:name>
- <act:id type="new">75cf3712ed8f53436100fa010b13988a</act:id>
+ <act:name>Erträge aus Beteiligungen</act:name>
+ <act:id type="new">2f0be45e8d3146ada332b7462857ecf1</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4508</act:code>
- <act:slots>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">4cc96976e01bee25735c73178ffdea87</act:parent>
+ <act:code>7000</act:code>
+ <act:parent type="new">94c65d1a6f6244c283ad078afd91a7a4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erlöse Abfallverwertung</act:name>
- <act:id type="new">848635d39fccb98111217947eca94efe</act:id>
+ <act:name>Erträge aus Anteilen an Kapitalgesellschaften (Beteiligung) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 KStG9</act:name>
+ <act:id type="new">7031b2bdbf5841f6b7464be0c727d86e</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4510</act:code>
- <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+ <act:code>7005</act:code>
+ <act:description>inländische Kap.Ges.</act:description>
+ <act:parent type="new">2f0be45e8d3146ada332b7462857ecf1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erlöse Leergut</act:name>
- <act:id type="new">546b3f2dd03327db5f0c546f0d360c90</act:id>
+ <act:name>Gewinnanteile aus Mitunternehmerschaften §9 GewStG</act:name>
+ <act:id type="new">9deec1c4a8fe4160a8fffef5d4de8081</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4520</act:code>
- <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
+ <act:code>7008</act:code>
+ <act:parent type="new">2f0be45e8d3146ada332b7462857ecf1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>b) Statistische Konten EÜR Umsatzerlöse</act:name>
- <act:id type="new">8975598d0c5f97dc274c22fd4dfa9955</act:id>
+ <act:name>Erträge aus typisch stillen Beteiligungen</act:name>
+ <act:id type="new">af83dd976dfb408482e1330c720291f2</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
+ <act:code>7002</act:code>
+ <act:parent type="new">2f0be45e8d3146ada332b7462857ecf1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Statistisches Konto Erlöse zum allgemeinen Umsatzsteuersatz (EÜR)</act:name>
- <act:id type="new">05c0903886ffeacba192f17e5bb7da11</act:id>
+ <act:name>Erträge aus atypisch stillen Beteiligungen</act:name>
+ <act:id type="new">1fc07acf64ae4db6a120e8fc755aed8f</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4580</act:code>
- <act:parent type="new">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
+ <act:code>7003</act:code>
+ <act:parent type="new">2f0be45e8d3146ada332b7462857ecf1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Statistisches Konto Erlöse zum ermäßigten Umsatzsteuersatz (EÜR)</act:name>
- <act:id type="new">d947b451ff8ab5132c5dd7815536ac85</act:id>
+ <act:name>Erträge aus Beteiligungen an Personengesellschaften (verbundene Unternehmen), § 9 GewStG bzw. § 18 EStG</act:name>
+ <act:id type="new">8d7c268ec8644f0b9a9aad048576fe91</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4581</act:code>
- <act:parent type="new">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
+ <act:code>7004</act:code>
+ <act:parent type="new">2f0be45e8d3146ada332b7462857ecf1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Statistisches Konto Erlöse steuerfrei und nicht steuerbar (EÜR)</act:name>
- <act:id type="new">f6e5bf2027b41a2dcd697c2e369ac1c4</act:id>
+ <act:name>10. Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</act:name>
+ <act:id type="new">41b28461b79a432c82ffcb12927faa1a</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4582</act:code>
- <act:parent type="new">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gegenkonto 4580 - 4582 bei Aufteilung der Erlöse nach Steuersätzen (EÜR)</act:name>
- <act:id type="new">1a70fc85255b522855c2c86ea8068d3f</act:id>
+ <act:name>- davon aus verbundenen Unternehmen</act:name>
+ <act:id type="new">a998ea41a60f4cf6b08c104cbf164694</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4589</act:code>
- <act:parent type="new">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
+ <act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Unentgeltliche Wertabgaben</act:name>
- <act:id type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:id>
+ <act:name>Laufende Erträge aus Anteilen Wertpapiean Kapitalgesellschaften (verbundene Unternehmen) 100 %/50 % steuerfrei</act:name>
+ <act:id type="new">fc2f3c1acf2e4f2cb61552ef4e80650b</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4600</act:code>
- <act:parent type="new">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
+ <act:code>7015</act:code>
+ <act:description>inländische Kap.Ges.</act:description>
+ <act:parent type="new">a998ea41a60f4cf6b08c104cbf164694</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Entnahme von Gegenständen ohne USt</act:name>
- <act:id type="new">5e17a2ac2a71b92204f516b09482b788</act:id>
+ <act:name>Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens aus Finanzverbundenen Unternehmen</act:name>
+ <act:id type="new">528860ec3f954a26aeba76c37fd1f2fc</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4605</act:code>
- <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+ <act:code>7019</act:code>
+ <act:parent type="new">a998ea41a60f4cf6b08c104cbf164694</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Entnahme Unternehmer (Waren) 7% USt</act:name>
- <act:id type="new">9f62f9a3e317ed9b9024b350e6744e54</act:id>
+ <act:name>Laufende Erträge aus Anteilen Wertpapiere an Kapitalgesellschaften (verbundene Unternehmen) 100 %/50 % steuerfrei</act:name>
+ <act:id type="new">6b610aabebef462d9b1cff00b0fba54a</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4610</act:code>
- <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+ <act:description>inländische Kap.Ges.</act:description>
+ <act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Entnahme Unternehmer (Waren) ohne USt</act:name>
- <act:id type="new">de10cbb82ead4b82d9df3bb48985828a</act:id>
+ <act:name>Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</act:name>
+ <act:id type="new">f3e35442408346afbd1b116611f3693e</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4619</act:code>
- <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+ <act:code>7010</act:code>
+ <act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Entnahme Unternehmer (Waren) 16% USt</act:name>
- <act:id type="new">2fdff321a5595354194ae1add2bd02f9</act:id>
+ <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) 100 %/50 % steuerfrei</act:name>
+ <act:id type="new">f3e1080a717c4f5da81e8ef3e8df4ab8</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4620</act:code>
- <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+ <act:code>7014</act:code>
+ <act:description>inländische Kap.Ges.</act:description>
+ <act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Verwendung von Gegenständen 7% USt</act:name>
- <act:id type="new">7891b48895062a389e542d794a075ca6</act:id>
+ <act:name>Erträge aus Ausleihungen des Finanzanlagevermögens</act:name>
+ <act:id type="new">36a9df99d4684109bfdc2c034c41de53</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4630</act:code>
- <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+ <act:code>7011</act:code>
+ <act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Verwendung von Gegenst.(Kfz) ohne USt</act:name>
- <act:id type="new">bd516cfd4e94f5a1026e3877866af74d</act:id>
+ <act:name>Erträge aus Ausleihungen des Finanzanlagevermögens an verbundenen Unternehmen</act:name>
+ <act:id type="new">cdc50b3d47cd4c48a3321bd81b14dc2a</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4639</act:code>
- <act:description>z. B. Kfz-Nutzung</act:description>
- <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+ <act:code>7012</act:code>
+ <act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
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- <act:id type="new">4ab6afbf7ce3c5c37b0c6b8119901a8c</act:id>
+ <act:name>Sonstige Zinserträge</act:name>
+ <act:id type="new">65c934300eb8453bb79356175f6ae6b9</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4730</act:code>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">2210f6850f7a649cf982df696a48e4b7</act:parent>
+ <act:code>7110</act:code>
+ <act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gewährte Skonti 7% USt</act:name>
- <act:id type="new">78a7077f18097128c7bb47de791eb097</act:id>
+ <act:name>Zinsähnliche Erträge</act:name>
+ <act:id type="new">f9f945469f8f45fb8f04ce2924af992b</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4731</act:code>
- <act:parent type="new">4ab6afbf7ce3c5c37b0c6b8119901a8c</act:parent>
+ <act:code>7120</act:code>
+ <act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gewährte Skonti 16% USt</act:name>
- <act:id type="new">94bb4c07d09e97b8af1d1a59fb6cfe3d</act:id>
+ <act:name>Diskonterträge</act:name>
+ <act:id type="new">c78dde482798441d92636ef900dc6966</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4735</act:code>
- <act:parent type="new">4ab6afbf7ce3c5c37b0c6b8119901a8c</act:parent>
+ <act:code>7130</act:code>
+ <act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gewährte Boni</act:name>
- <act:id type="new">e9d326df0db8487c535eaa4c76c57b3e</act:id>
+ <act:name>Zinserträge § 233a AO und § 4 Abs. 5b EStG, steuerfrei</act:name>
+ <act:id type="new">798ea50e5dc042eb87e8d9eea5802f15</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4740</act:code>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">2210f6850f7a649cf982df696a48e4b7</act:parent>
+ <act:code>7107</act:code>
+ <act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gewährte Boni 7% USt</act:name>
- <act:id type="new">86ff94ad457efb8cffa3d272da01dad8</act:id>
+ <act:name>Erträge aus anderen Wertpapieren und Ausleihungen des Umlaufvermögens</act:name>
+ <act:id type="new">673a0d1b3af14ee9b8318e19e54bd1a7</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4750</act:code>
- <act:parent type="new">e9d326df0db8487c535eaa4c76c57b3e</act:parent>
+ <act:code>7115</act:code>
+ <act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gewährte Boni 16% USt</act:name>
- <act:id type="new">3a203c3df13417fcca5fb6533b4df55e</act:id>
+ <act:name>Steuerfreie Zinserträge aus der Abzinsung von Rückstellungen</act:name>
+ <act:id type="new">428d3b7a9ca54e0fa6696b0316e8978e</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4760</act:code>
- <act:parent type="new">e9d326df0db8487c535eaa4c76c57b3e</act:parent>
+ <act:code>7140</act:code>
+ <act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gewährte Rabatte</act:name>
- <act:id type="new">9bf908bfc78429d448d917b0f9f433dd</act:id>
+ <act:name>Zinserträge aus der Abzinsung von Verbindlichkeiten</act:name>
+ <act:id type="new">0826920931684bd3a95565398485ab63</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4770</act:code>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">2210f6850f7a649cf982df696a48e4b7</act:parent>
+ <act:code>7141</act:code>
+ <act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gewährte Rabatte 7% USt</act:name>
- <act:id type="new">c3b19bf596ed3f327e1e107d71a5cd54</act:id>
+ <act:name>Zinserträge aus der Abzinsung von Rückstellungen</act:name>
+ <act:id type="new">34fdc490b786495ea03aa2fac31f9546</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4780</act:code>
- <act:parent type="new">9bf908bfc78429d448d917b0f9f433dd</act:parent>
+ <act:code>7142</act:code>
+ <act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gewährte Rabatte 16% USt</act:name>
- <act:id type="new">da92ba1f3e5569c97f3659e85ea96724</act:id>
+ <act:name>Zinserträge aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen</act:name>
+ <act:id type="new">e44b63cbcac44eba8662eb9b1db3a0b2</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4790</act:code>
- <act:parent type="new">9bf908bfc78429d448d917b0f9f433dd</act:parent>
+ <act:code>7143</act:code>
+ <act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>02. Erhöhung oder Verminderung des Bestandes an fertigen und unfertigen Erzeugnissen</act:name>
- <act:id type="new">1e39012da3dcba7d9581752aa72fdac3</act:id>
+ <act:name>Zinserträge aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen zur Verrechnung nach § 246 Abs. 2 HGB</act:name>
+ <act:id type="new">bccf565992b14f789b2f2fa319eea3fe</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:code>7144</act:code>
+ <act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Bestandsveränderungen fertige Erzeugnisse</act:name>
- <act:id type="new">b1ad2ffc925db4f65856dbecf18225c8</act:id>
+ <act:name>Erträge aus Vermögensgegenständen zur Verrechnung nach § 246 Abs. 2 HGB</act:name>
+ <act:id type="new">a3a2f9f8856d4dbbaec2ce299b13514e</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4800</act:code>
- <act:parent type="new">1e39012da3dcba7d9581752aa72fdac3</act:parent>
+ <act:code>7145</act:code>
+ <act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Bestandsveränd.unfertige Erzeugnisse</act:name>
- <act:id type="new">2267eb74f0a261061862c5d08cdb604c</act:id>
+ <act:name>14. Ergebnis der gewöhnlichen Geschäftstätigkeit</act:name>
+ <act:id type="new">30565f36974f49a286f85e8a924203c3</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4810</act:code>
- <act:parent type="new">1e39012da3dcba7d9581752aa72fdac3</act:parent>
+ <act:description>Achtung Summenzeile 1-13</act:description>
+ <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Bestandsveränderung unfertige Leistung</act:name>
- <act:id type="new">79e3d78bb13ba1af5196e1a04bdeae0a</act:id>
+ <act:name>15. Sonstige betriebliche Erträge</act:name>
+ <act:id type="new">7841ac81ea744edeaea3b93472f56d52</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4815</act:code>
- <act:parent type="new">1e39012da3dcba7d9581752aa72fdac3</act:parent>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
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+ </act:slots>
+ <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Bestandsveränderung Bauaufträge</act:name>
- <act:id type="new">70d87d98566e919692568add053ab7dd</act:id>
+ <act:name>Erträge durch Verschmelzung und Umwandlung</act:name>
+ <act:id type="new">c37ac7d904634a9587261de3943232b6</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4816</act:code>
- <act:parent type="new">1e39012da3dcba7d9581752aa72fdac3</act:parent>
+ <act:code>7451</act:code>
+ <act:parent type="new">7841ac81ea744edeaea3b93472f56d52</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Bestandsveränderung Aufträge in Arbeit</act:name>
- <act:id type="new">8f7266a6409fe57c0b87e1a5577c606b</act:id>
+ <act:name>Gewinn aus der Veräußerung oder der Aufgabe von Geschäftsaktivitäten nach Steuern</act:name>
+ <act:id type="new">04878215e9d343348f58363419d1c93b</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4818</act:code>
- <act:parent type="new">1e39012da3dcba7d9581752aa72fdac3</act:parent>
+ <act:code>7454</act:code>
+ <act:parent type="new">7841ac81ea744edeaea3b93472f56d52</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>03. Andere aktivierte Eigenleistungen</act:name>
- <act:id type="new">65a4c9e673990503afd7bd9e0f005db7</act:id>
+ <act:name>Erträge aus der Anwendung von Übergangsvorschriften</act:name>
+ <act:id type="new">76554ac9cce844329acce76ff0f7f2d1</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:code>7460</act:code>
+ <act:parent type="new">7841ac81ea744edeaea3b93472f56d52</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Andere aktivierte Eigenleistungen</act:name>
- <act:id type="new">1a707feefe45bd562eb86541cdf7bf58</act:id>
+ <act:name>Erträge aus der Anwendung von Übergangsvorschriften (latente Steuern)</act:name>
+ <act:id type="new">990a47736a924f7eb0600c416219659e</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4820</act:code>
- <act:parent type="new">65a4c9e673990503afd7bd9e0f005db7</act:parent>
+ <act:code>7464</act:code>
+ <act:parent type="new">7841ac81ea744edeaea3b93472f56d52</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>04. Sonstige betriebliche Erträge</act:name>
- <act:id type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:id>
+ <act:name>17. außerordentliches Ergebnis</act:name>
+ <act:id type="new">47e672872d594428b4a519627f97cd77</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:description>Achtung Summenzeile 15-16</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Sonstige betriebliche Erträge</act:name>
- <act:id type="new">3e8610310df1d2b66689dead1545a65b</act:id>
- <act:type>INCOME</act:type>
+ <act:name>05. Materialaufwand</act:name>
+ <act:id type="new">86e93b789a3443c2b8f15adb65527789</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4830</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">true</slot:value>
</slot>
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- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
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- <gnc:account version="2.0.0">
- <act:name>Sonstige betriebl. regelm. Erträge</act:name>
- <act:id type="new">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:parent type="new">3e8610310df1d2b66689dead1545a65b</act:parent>
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- <gnc:account version="2.0.0">
- <act:name>Sonstige Erträge betriebl., regelm. 16%</act:name>
- <act:id type="new">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:parent type="new">3e8610310df1d2b66689dead1545a65b</act:parent>
+ <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Sonstige betriebsfr.regelm. Erträge</act:name>
- <act:id type="new">1f37f84639600bcd96fe06406f080f80</act:id>
- <act:type>INCOME</act:type>
+ <act:name>a) Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
+ <act:id type="new">ec4d5c6bb727424e93b3a6279db4dc0a</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4837</act:code>
- <act:parent type="new">3e8610310df1d2b66689dead1545a65b</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Sonstige Erträge unregelmäßig</act:name>
- <act:id type="new">f6fd8913356f3a5ba8def7ef3ce4376e</act:id>
- <act:type>INCOME</act:type>
+ <act:name>01. Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
+ <act:id type="new">eef6adc83cd2446bafba545d4cdfcc9f</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4839</act:code>
- <act:parent type="new">3e8610310df1d2b66689dead1545a65b</act:parent>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
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+ <act:parent type="new">ec4d5c6bb727424e93b3a6279db4dc0a</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Erträge aus Kursdifferenzen</act:name>
- <act:id type="new">e42b6d2cd19cd5d85b01f2f91ae15a61</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
+ <act:id type="new">ffc24273984c41bf9e29e7c85c367819</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4840</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5000</act:code>
+ <act:parent type="new">eef6adc83cd2446bafba545d4cdfcc9f</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Erträge Bewertung Finanzmittelfonds</act:name>
- <act:id type="new">ae7e95a7b98099e0c6ab06e75955817a</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Einkauf von Roh-,Hilfs- und Betriebsstoffen</act:name>
+ <act:id type="new">3024dacba015405fb7797c7efedc9820</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4843</act:code>
- <act:parent type="new">e42b6d2cd19cd5d85b01f2f91ae15a61</act:parent>
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+ <act:parent type="new">eef6adc83cd2446bafba545d4cdfcc9f</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Erlöse Sachanlageverkäufe steuerfrei §4 Nr. 1a</act:name>
- <act:id type="new">d41a3c99a6ce8d5fdc749e10c0e012b4</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer</act:name>
+ <act:id type="new">f05706cc576547f9b265353953ea54a6</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4844</act:code>
- <act:description>(bei Buchgewinn)</act:description>
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- <slot>
- <slot:key>notes</slot:key>
- <slot:value type="string">Ausfuhrlieferungen</slot:value>
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- </act:slots>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5110</act:code>
+ <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Erlöse aus Verkäufen des Anlagevermögens 16% USt</act:name>
- <act:id type="new">7fcd15b7eaadd2a98d2378c7b96bd04d</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe ohne Vorsteuerabzug</act:name>
+ <act:id type="new">628ed23a9774484b8199e49a1f5029fa</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4845</act:code>
- <act:description>(bei Buchgewinn)</act:description>
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- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
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- </act:slots>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5129</act:code>
+ <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erlöse Sachanlageverkäufe steuerfrei §4 Nr. 1b</act:name>
- <act:id type="new">d16fb532f016b5b97efc2905071370ef</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer</act:name>
+ <act:id type="new">99b20e2cc92d4bd4bdc6e0e709aca31a</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4848</act:code>
- <act:description>(bei Buchgewinn)</act:description>
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- <slot>
- <slot:key>notes</slot:key>
- <slot:value type="string">innergemeischaftlich</slot:value>
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- </act:slots>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5130</act:code>
+ <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erlöse Sachanlageverkäufe</act:name>
- <act:id type="new">6c0de310029813f607a18aa3300d642b</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer</act:name>
+ <act:id type="new">cfb89dce1ec6455083db34e228700657</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4849</act:code>
- <act:description>(bei Buchgewinn)</act:description>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5160</act:code>
+ <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erlöse Verkäufe immat.Vermögensgegenst</act:name>
- <act:id type="new">68953352191a7ad57362fc9a4208c8fc</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
+ <act:id type="new">ec8b39a062d34e639bf5ed9a7c1a8728</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4850</act:code>
- <act:description>(bei Buchgewinn)</act:description>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5162</act:code>
+ <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erlöse a. Verkäufen Finanzanlagen</act:name>
- <act:id type="new">b2d46ca3a64fade2197c984c012d11d7</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb ohne Vorsteuer und 7 % Umsatzsteuer</act:name>
+ <act:id type="new">49bf941497fd40009e223f0951c38601</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4851</act:code>
- <act:description>(bei Buchgewinn)</act:description>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5167</act:code>
+ <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erlöse aus Verkäufen Finanzanlagen 100 %/50 % steuerfrei</act:name>
- <act:id type="new">1c8e09eed7456660192d41c23b610c62</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe 5,5 % Vorsteuer</act:name>
+ <act:id type="new">b62678ac053348c1b2344848cc9b978e</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4852</act:code>
- <act:description>(inländische Kap.Ges.) (bei Buchgewinn)</act:description>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5170</act:code>
+ <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Anlagenabgänge Sachanlagen</act:name>
- <act:id type="new">b0ca0af06fe985b9af2b3a328cbcb8f6</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe 10,7 % / 9,5 % Vorsteuer</act:name>
+ <act:id type="new">54c7a1f403b9447b9c4d8c09542fc296</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4855</act:code>
- <act:description>(Restbuchwert bei Buchgewinn)</act:description>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5171</act:code>
+ <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Anlagenabgänge immaterielle Vermögensgegenstände</act:name>
- <act:id type="new">cc5715037741cb6dc51352b19dbe69a7</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe aus einem USt-Lager § 13a UStG 7 % Vorsteuer und 7 % Umsatzsteuer</act:name>
+ <act:id type="new">a91b641dc0f3498f9dae9503ebc0068e</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4856</act:code>
- <act:description>(Restbuchwert bei Buchgewinn)</act:description>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5175</act:code>
+ <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Abgänge Finanzanlagen</act:name>
- <act:id type="new">79a6e4c3b6bbc8e951227fdc765ff3d2</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe aus einem USt-Lager § 13a UStG 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
+ <act:id type="new">cb92f78353184f4ca2e6bbab6bf2be82</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4857</act:code>
- <act:description>(Restbuchwert bei Buchgewinn)</act:description>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5176</act:code>
+ <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Anlagenabgänge Finanzanlagen 100 %/50 % steuerfrei</act:name>
- <act:id type="new">4ff5c68097d5dca493410b9f9e91e0a5</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Erwerb Roh-, Hilfs- und Betriebsstoffe als letzter Abnehmer innerhalb Dreiecksgeschäft 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
+ <act:id type="new">cf103d8203c44293a6caaa65d1032fda</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4858</act:code>
- <act:description>(Restbuchwert bei Buchgewinn)</act:description>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5189</act:code>
+ <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Grundstückserträge</act:name>
- <act:id type="new">0afa02ca897c6342a43cd48530ebc9a2</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Energiestoffe</act:name>
+ <act:id type="new">ee4fb09bf6e64fafa465eb20319c63d0</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4860</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5190</act:code>
+ <act:description>Fertigung</act:description>
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<gnc:account version="2.0.0">
- <act:name>Erträge aus Abgang von Gegenständen des Anlagevermögens</act:name>
- <act:id type="new">cfcf22fb1f5799185dfefe0aedb70731</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Energiestoffe (Fertigung) 7 % Vorsteuer</act:name>
+ <act:id type="new">f58b16de3dad487bacf1143566b703dc</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>4900</act:code>
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<gnc:account version="2.0.0">
- <act:name>Erträge aus der Veräußerung von Anteilen an Kapitalgesellschaften 100 %/50 % steuerfrei</act:name>
- <act:id type="new">067a8bc5bcd8e4408af8f2e0084a5b6c</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Energiestoffe (Fertigung) 19 % Vorsteuer</act:name>
+ <act:id type="new">608cf8dc680042fc815b9cfa4c81b3f9</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>4901</act:code>
- <act:description>(inländische Kap.Ges.)</act:description>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Erträge aus dem Abgang von Gegenständen des Umlaufvermögens außer Vorräten</act:name>
- <act:id type="new">2896afa7271c5789fa76ac774c350945</act:id>
- <act:type>INCOME</act:type>
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+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>4905</act:code>
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<gnc:account version="2.0.0">
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- <act:id type="new">db28a883cca787be8a51b0f13d7dacdc</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Wareneingang</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>4906</act:code>
- <act:description>(inländische Kap.Ges.)</act:description>
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<gnc:account version="2.0.0">
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- <act:id type="new">9ca31006b52acf3cd94e95b17d18d65a</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Wareneingang 7% Vorsteuer</act:name>
+ <act:id type="new">cd63790fbda7488bb3f53546ca5601bf</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4910</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5300</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus Zuschreibungen des immateriellen Anlagevermög.</act:name>
- <act:id type="new">906c7b87b05fcebfcdc0ba98ad50fe7c</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Wareneingang 7 % Vorsteuer</act:name>
+ <act:id type="new">07d0f2da60b44585b9703bb1f6250e2a</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4911</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5347</act:code>
+ <act:parent type="new">cd63790fbda7488bb3f53546ca5601bf</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus Zuschreibungen des Finanzanlagevermögens</act:name>
- <act:id type="new">4bd1c6105e8628d663e441523c36f220</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Wareneingang 5 % Vorsteuer</act:name>
+ <act:id type="new">225857acc40e471b8df2a9c9539435ba</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4912</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5348</act:code>
+ <act:parent type="new">cd63790fbda7488bb3f53546ca5601bf</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus Zuschreibungen des Finanzanlagevermögens 100 %/50 % steuerfrei</act:name>
- <act:id type="new">e0f039f62c11d45e65772e44d31cad97</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Wareneingang 19% Vorsteuer</act:name>
+ <act:id type="new">61111de494014e6595676ba92b65e209</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4913</act:code>
- <act:description>(inländische Kap.Ges.)</act:description>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5400</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus Zuschreibungen des anderen Anlagevermögens 100 %/50 % steuerfrei</act:name>
- <act:id type="new">cd2a7f93bd69dc46f7b43211b708a787</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Wareneingang 19 % Vorsteuer</act:name>
+ <act:id type="new">544e1b032c6b4e4c993ccda960a4908b</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4914</act:code>
- <act:description>(inländische Kap.Ges.)</act:description>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5418</act:code>
+ <act:parent type="new">61111de494014e6595676ba92b65e209</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus Zuschreibungen des Umlaufvermögens außer Vorräten</act:name>
- <act:id type="new">a613d93b452d3857ff2be92d6cde8d4d</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Wareneingang 16 % Vorsteuer</act:name>
+ <act:id type="new">5f0d072953ea48a8ad2d2982bc5dece4</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4915</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5419</act:code>
+ <act:parent type="new">61111de494014e6595676ba92b65e209</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus Zuschreibungen des Umlaufvermögens 100 % /50 % steuerfrei</act:name>
- <act:id type="new">820f92ae188630d7901850bb2a974ead</act:id>
- <act:type>INCOME</act:type>
+ <act:name>lnnergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer</act:name>
+ <act:id type="new">852be7e6b260492682d20e5f7da27f87</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4916</act:code>
- <act:description>(inländische Kap.Ges.)</act:description>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5420</act:code>
+ <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus der Herabsetzung der Pauschalwertberichtigung zu Forderungen</act:name>
- <act:id type="new">351d293bbf741c84635ceab408f83cab</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Innergemeinschaftlicher Erwerb 19% Vorsteuer und 19% Umsatzsteuer</act:name>
+ <act:id type="new">f9d5ad607988489788ea57a23692cdcc</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4920</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5425</act:code>
+ <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus der Herabsetzung der Einzelwertberichtigung zu Forderungen</act:name>
- <act:id type="new">3b3fdd9656f9e22eff3001dd75fe1001</act:id>
- <act:type>INCOME</act:type>
+ <act:name>lnnergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 7% Umsatzsteuer</act:name>
+ <act:id type="new">42a3c3de459d469686884eb733c341e0</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4923</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5430</act:code>
+ <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus abgeschriebenen Forderungen</act:name>
- <act:id type="new">2a15dd4d674014f08c7716c0625d7256</act:id>
- <act:type>INCOME</act:type>
+ <act:name>lnnergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 19% Umsatzsteuer</act:name>
+ <act:id type="new">1e90a83c751544d8a4426aef69179d68</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4925</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5435</act:code>
+ <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus der Auflösung von Rückstellungen</act:name>
- <act:id type="new">32920624772f6da2e69c70c093b20c2e</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne UStID 16% Vorsteuer und 16% Umsatzsteuer</act:name>
+ <act:id type="new">6aea4894e1004810a76f0402aae6235c</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4930</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5440</act:code>
+ <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus der steuerlich niedrigeren Bewertung von Rückstellungen</act:name>
- <act:id type="new">cdb5674148e656460903ad36c3a6a4b0</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Steuerfreier innergemeinschaftlicher Erwerb</act:name>
+ <act:id type="new">9c3b19a059f3478bb139d0cba5f0557c</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4932</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5550</act:code>
+ <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus der steuerlich niedrigeren Bewertung von Verbindlichkeiten</act:name>
- <act:id type="new">03b3ecc4f42d4e35b82a8531ae2c62a8</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Steuerfreie Einfuhren</act:name>
+ <act:id type="new">82433056072948aeb34fca53e56d2466</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4933</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5559</act:code>
+ <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Existenzgründerrücklage)</act:name>
- <act:id type="new">e101e1665b3945c348c4a6fd59a2c050</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Waren aus einem Umsatzsteuerlager, 13a UStG 7% Vorsteuer und 7% Umsatzsteuer</act:name>
+ <act:id type="new">1743fe9a09fd495492cb0b3917d623a6</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4934</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5560</act:code>
+ <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (steuerfreie Rücklagen)</act:name>
- <act:id type="new">ab6f5763a04a70d07f53912b47e012f5</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Waren aus einem Umsatzsteuerlager, 13a UStG 16% Vorsteuer und 16% Umsatzsteuer</act:name>
+ <act:id type="new">658c2622cdce4f4ea1dd14b6d1da8801</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4935</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5565</act:code>
+ <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Ansparabschreibungen)</act:name>
- <act:id type="new">0b9b0dad1257761a9fd8506854525490</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Wareneingang 5,5 % Vorsteuer</act:name>
+ <act:id type="new">1eae224143fe471cbccd707edbe7052d</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4936</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5505</act:code>
+ <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Sonderabschreibungen)</act:name>
- <act:id type="new">ec1c9792a4d94b057a7ce0977a79bc30</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Wareneingang zum Durchschnittssatz nach § 24 UStG 10,7 % / 9,5 % Vorsteuer</act:name>
+ <act:id type="new">ffb5392cdfa947fc8b25822aeaddf5d9</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4937</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5540</act:code>
+ <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (aus der Währungsumstellung auf den Euro)</act:name>
- <act:id type="new">eaeae472049fad366c28d8f3597486de</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Wareneingang im anderen EU-Land steuerbar</act:name>
+ <act:id type="new">e8456f681a5e41d1bace9d0b845a8bbe</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4938</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5558</act:code>
+ <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil nach 52 Abs. 16 EStG</act:name>
- <act:id type="new">4d0b40d8fbaf84d08430ab32ed2e35e5</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Wareneingang im Drittland steuerbar</act:name>
+ <act:id type="new">d5c287d23856461d8ff137458ae9e167</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4939</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5551</act:code>
+ <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Verrechnete sonstige Sachbezüge (keine Waren)</act:name>
- <act:id type="new">dc834c8a95fad9d6e1342c156a5df5c8</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Erwerb 1. Abnehmer innerhalb eines Dreiecksgeschäftes</act:name>
+ <act:id type="new">afd37115065e4e08a97e74f60ad14d04</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4940</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5552</act:code>
+ <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Sachbezüge 7% USt</act:name>
- <act:id type="new">9b1ef28f1ce43d50298d6bb8e90b5606</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Erwerb Waren als letzter Abnehmer innerhalb Dreiecksgeschäft 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
+ <act:id type="new">a38747a97e3a443ca0c5eb17329e79e0</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4941</act:code>
- <act:description>(Waren)</act:description>
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- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
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- </act:slots>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5553</act:code>
+ <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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<gnc:account version="2.0.0">
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- <act:id type="new">fe11c825876a7d72756e9e755d3c7242</act:id>
- <act:type>INCOME</act:type>
+ <act:name>03. Statistische Konten EÃœR</act:name>
+ <act:id type="new">23eba59beffc495e9e8a07b930bb8eac</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4945</act:code>
- <act:description>(Waren)</act:description>
<act:slots>
<slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
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- <act:name>Verrechnete sonstige Sachbezüge</act:name>
- <act:id type="new">24fb49d038024435fa2b8a4783a43c54</act:id>
- <act:type>INCOME</act:type>
- <act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
- <cmdty:id>EUR</cmdty:id>
- </act:commodity>
- <act:commodity-scu>100</act:commodity-scu>
- <act:code>4946</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:parent type="new">ec4d5c6bb727424e93b3a6279db4dc0a</act:parent>
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<gnc:account version="2.0.0">
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- <act:id type="new">21e5fefc1bb5d4e1b82a6c9eb1901f47</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Nicht abziehbare Vorsteuer</act:name>
+ <act:id type="new">e16fca5ab619474fa4320958fdda77bb</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4947</act:code>
- <act:description>(z.B. Kfz-Gestellung)</act:description>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5600</act:code>
+ <act:parent type="new">23eba59beffc495e9e8a07b930bb8eac</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Verrechnete sonstige Sachbezüge ohne Umsatzsteuer</act:name>
- <act:id type="new">60554bba92a99e140fa842c54b7c75f5</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Nicht abziehbare Vorsteuer 7%</act:name>
+ <act:id type="new">0102169cfabf42a29621078a0723ae63</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4949</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5610</act:code>
+ <act:parent type="new">e16fca5ab619474fa4320958fdda77bb</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Periodenfremde Erträge</act:name>
- <act:id type="new">c3b1ce76d3c2dfecc9ff62959bee117c</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Nicht abziehbare Vorsteuer 19%</act:name>
+ <act:id type="new">32b4e478058946eeb7a87416e64a3065</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4960</act:code>
- <act:description>(soweit nicht außerordentlich)</act:description>
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- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
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- </act:slots>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5660</act:code>
+ <act:parent type="new">e16fca5ab619474fa4320958fdda77bb</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Versicherungsentschädigungen</act:name>
- <act:id type="new">0cbbda72c8bf044330d0c777172ff62e</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Nachlässe</act:name>
+ <act:id type="new">49c1f304615a44d0bb93deb2d587f6c0</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4970</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5700</act:code>
+ <act:parent type="new">23eba59beffc495e9e8a07b930bb8eac</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Investitionszuschüsse</act:name>
- <act:id type="new">8a1fa938cf082bad850ee1193c3a26e1</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Nachlässe 7% Vorsteuer</act:name>
+ <act:id type="new">7bb9efc531794459acc754a85b0c7a6f</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4975</act:code>
- <act:description>(steuerpflichtig)</act:description>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5710</act:code>
+ <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Investitionszulagen</act:name>
- <act:id type="new">cb14f8a156e65edeb9c4812b0ac4abf7</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Nachlässe 19% Vorsteuer</act:name>
+ <act:id type="new">3de6a0ed46da47398b8525498de2888b</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4980</act:code>
- <act:description>(steuerfrei)</act:description>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5720</act:code>
+ <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Steuerfreie Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
- <act:id type="new">16f76172730d229fd1bc89a6b416997a</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Nachlässe aus innergemeinschaftlichem Erwerb 7% Vorsteuer/USt</act:name>
+ <act:id type="new">11f41a68dd6542eea9e18a64ad589981</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4981</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5724</act:code>
+ <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Sonstige steuerfreie Betriebseinnahmen</act:name>
- <act:id type="new">2609bcf613fa8de3e81ab78eb13fb618</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Nachlässe aus innergemeinschaftlichem Erwerb 19% Vorsteuer/USt</act:name>
+ <act:id type="new">159539aa99c345538d455ebce05fae3d</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4982</act:code>
- <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+ <act:code>5725</act:code>
+ <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
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<gnc:account version="2.0.0">
- <act:name>09. Erträge aus Beteiligungen</act:name>
- <act:id type="new">077d47ff0c858e8c31c31e0203042482</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Erhaltene Skonti</act:name>
+ <act:id type="new">5ac9000857254536878511067b5c24be</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:code>5730</act:code>
+ <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>- davon aus verbundenen Unternehmen</act:name>
- <act:id type="new">8bcd67f293fbb107bf8263d34cb6c114</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Erhaltene Skonti 7% Vorsteuer</act:name>
+ <act:id type="new">ac1c1a1e32f8404181ff77d7f6248903</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:parent type="new">077d47ff0c858e8c31c31e0203042482</act:parent>
+ <act:code>5731</act:code>
+ <act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100 % / 50 % steuerfrei</act:name>
- <act:id type="new">a43b996f084945695da967e8d6b25762</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 5 % Vorsteuer</act:name>
+ <act:id type="new">e6bb1309f1624a8e9255f06727fed20c</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7006</act:code>
- <act:description>inländische Kap.Ges.</act:description>
- <act:parent type="new">8bcd67f293fbb107bf8263d34cb6c114</act:parent>
+ <act:code>5735</act:code>
+ <act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus Beteiligungen an Finanzverbundenen Unternehmen</act:name>
- <act:id type="new">c808f50542b1c01d24831b4c1006e430</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Erhaltene Skonti 5 % Vorsteuer</act:name>
+ <act:id type="new">f147974c7aaa435c9c6d32f340a56487</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7009</act:code>
- <act:parent type="new">8bcd67f293fbb107bf8263d34cb6c114</act:parent>
+ <act:code>5732</act:code>
+ <act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Erträge aus Beteiligungen</act:name>
- <act:id type="new">c5c52fce955f17d7e01b282e32ca1cb5</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe</act:name>
+ <act:id type="new">aea8db5b3d474f8088fce6df6b9d111d</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7000</act:code>
- <act:parent type="new">077d47ff0c858e8c31c31e0203042482</act:parent>
+ <act:code>5733</act:code>
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<gnc:account version="2.0.0">
- <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (Beteiligung) 100 %/50 % steuerfrei</act:name>
- <act:id type="new">6f4340eb924a95993273332f61742cf3</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer</act:name>
+ <act:id type="new">b699ef3dc49d44a99d656cf0faac87bb</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7005</act:code>
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- <act:parent type="new">c5c52fce955f17d7e01b282e32ca1cb5</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Gewinne aus Anteilen an nicht steuerbefreiten inländischen Kapitalgesellschaften §9 Nr. 2a GewStG</act:name>
- <act:id type="new">f9e5c4d024367f304aea7341720bfc91</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Erhaltene Skonti 19 % Vorsteuer</act:name>
+ <act:id type="new">d6e318b1307f45f98d08c1642a2428c1</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7007</act:code>
- <act:parent type="new">c5c52fce955f17d7e01b282e32ca1cb5</act:parent>
+ <act:code>5736</act:code>
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<gnc:account version="2.0.0">
- <act:name>Gewinnanteile aus Mitunternehmerschaften §9 GewStG</act:name>
- <act:id type="new">1017a6b287a4bf3b90c53664437e3681</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Erhaltene Skonti 16 % Vorsteuer</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>7008</act:code>
- <act:parent type="new">c5c52fce955f17d7e01b282e32ca1cb5</act:parent>
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<gnc:account version="2.0.0">
- <act:name>10. Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</act:name>
- <act:id type="new">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer</act:name>
+ <act:id type="new">b1753a002d624a28afae0b6cee43bfa3</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
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- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
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<gnc:account version="2.0.0">
- <act:name>- davon aus verbundenen Unternehmen</act:name>
- <act:id type="new">f7d84101e46d2de0acc3394b1ecdf2f7</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 16 % Vorsteuer</act:name>
+ <act:id type="new">4a830aac11a84296aab6f9384b533883</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:parent type="new">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:parent>
+ <act:code>5739</act:code>
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- <act:name>Laufende Erträge aus Anteilen Wertpapiean Kapitalgesellschaften (verbundene Unternehmen) 100 %/50 % steuerfrei</act:name>
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+ <act:name>Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer</act:name>
+ <act:id type="new">f1979983eb6b4aa09694df9f5813f252</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
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- <act:code>7110</act:code>
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+ <act:name>Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer</act:name>
+ <act:id type="new">70ca39c88c754722871c1362f19dadbe</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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- <act:code>7120</act:code>
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- <act:id type="new">d8d32982457ee14f7130a5c30de274c4</act:id>
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+ <act:name>Erhaltene Boni 19 % Vorsteuer</act:name>
+ <act:id type="new">2dfc0c7309ea4cbfa19d8103f6654841</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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- <act:code>7130</act:code>
- <act:parent type="new">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
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- <act:id type="new">1ab3ebac105bdb8cee9a1c002629523a</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Erhaltene Boni</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
- <act:description>Achtung Summenzeile 1-13</act:description>
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- <act:id type="new">7c2d0fdbe09af95d2a055c399fafea81</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Erhaltene Rabatte 7 % Vorsteuer</act:name>
+ <act:id type="new">5356b7e75e6b4bcabe31940e6f193aaf</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
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- <slot:key>placeholder</slot:key>
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- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
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- <act:name>Außerordentliche Erträge</act:name>
- <act:id type="new">3304df4516d13eb81a9926d96019e1c4</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe</act:name>
+ <act:id type="new">a66e27010bea48c1b0aa75d6e7a02e0b</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>7400</act:code>
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- <slot:value type="integer">1</slot:value>
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- </act:slots>
- <act:parent type="new">7c2d0fdbe09af95d2a055c399fafea81</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Außerordentliche Erträge finanzwirksam</act:name>
- <act:id type="new">c1f8432f4d2965875a64b341b0286855</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer</act:name>
+ <act:id type="new">1cf6c1ac263f431e890720e4fc6809b1</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>7401</act:code>
- <act:parent type="new">3304df4516d13eb81a9926d96019e1c4</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Außerordentliche Erträge nicht finanzwirksam</act:name>
- <act:id type="new">021640d2d63e33b9508b08d7d33fc040</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer</act:name>
+ <act:id type="new">85e08c39f9854066ba66f7773e6bba6f</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>7450</act:code>
- <act:parent type="new">3304df4516d13eb81a9926d96019e1c4</act:parent>
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- <act:id type="new">e0be57ace7a63d063be520d6e8bf1113</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 10,7 % Vorsteuer</act:name>
+ <act:id type="new">95f4e56fcb1043a49a56a2f65b48c4ee</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:description>Achtung Summenzeile 15-16</act:description>
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<gnc:account version="2.0.0">
- <act:name>05. Materialaufwand</act:name>
- <act:id type="new">57c64d9217db4ee87cece20a3c08a148</act:id>
+ <act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 9,5 % Vorsteuer</act:name>
+ <act:id type="new">3d95fc24dbaf49aea8b3c12ec142e652</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
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- </act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
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<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">3cc4cb3a122624f62657777491c1ac38</act:id>
+ <act:name>Erhaltene Rabatte 19 % Vorsteuer</act:name>
+ <act:id type="new">1e9b2656f85442fe98789eabae7ee20b</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
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<gnc:account version="2.0.0">
- <act:name>01. Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
- <act:id type="new">267105dfd9551fbc6a6f18ce5a252a3c</act:id>
+ <act:name>Erhaltene Skonti aus Erwerb Roh-, Hilfs- und Betriebsstoffe als letzter Abnehmer innerhalb Dreiecksgeschäft 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
+ <act:id type="new">39669574c1754facab3e6ae28241a20c</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
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- </act:slots>
- <act:parent type="new">3cc4cb3a122624f62657777491c1ac38</act:parent>
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- <act:name>Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
- <act:id type="new">23bb97c31a1c8832a8b9b65527d5fb90</act:id>
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+ <act:id type="new">91401476c65b447790bb23d2f8f6d68b</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>5000</act:code>
- <act:parent type="new">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Einkauf von Roh-,Hilfs- und Betriebsstoffen</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>5100</act:code>
- <act:parent type="new">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Energiestoffe</act:name>
- <act:id type="new">24939aa21aee20bf67ebb453bbc62ab8</act:id>
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+ <act:id type="new">064d74e54b6e45a0850db234660fc297</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>5190</act:code>
- <act:description>Fertigung</act:description>
- <act:parent type="new">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
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<gnc:account version="2.0.0">
- <act:name>02. Wareneingang</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
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- <act:parent type="new">3cc4cb3a122624f62657777491c1ac38</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Wareneingang</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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- <act:code>5200</act:code>
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<gnc:account version="2.0.0">
- <act:name>Wareneingang 7% Vorsteuer</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
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<gnc:account version="2.0.0">
- <act:name>Wareneingang 16% Vorsteuer</act:name>
- <act:id type="new">58240effa2e23a34456451ebdbbe2253</act:id>
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+ <act:id type="new">2becc57c00ff46839e77de0b0ebaeb91</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>5400</act:code>
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<gnc:account version="2.0.0">
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- <act:id type="new">13ea33dfe28c5966314486a65365e804</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>5420</act:code>
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- <act:id type="new">253eef204d2144b246281d7b75384463</act:id>
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+ <act:id type="new">98d95755f79b47ef9ef0a52f81bf40fa</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
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- <act:id type="new">c09d979b33988759f9473bd3bb0d7263</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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- <act:id type="new">8d5c5548c5258b8cd0a67fdf7b7fa555</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
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- <act:id type="new">4179a7eda45302f30da1ce7808e5463c</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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- <act:id type="new">dbd9ab580fa1fb60a45c477e3b7fa0f1</act:id>
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<act:commodity>
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<act:commodity-scu>100</act:commodity-scu>
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- <act:description>Landw. Durchschnitt?</act:description>
- <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
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- <act:id type="new">17800e5d4b8d653b38b86270b8d1c63a</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
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- <act:description>Landw. Durchschnitt?</act:description>
- <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
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- <act:name>Steuerfreier innergemeinschaftlicher Erwerb</act:name>
- <act:id type="new">579814af34b2411b7ab94e395ea58257</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>5550</act:code>
- <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
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- <act:name>Steuerfreie Einfuhren</act:name>
- <act:id type="new">2404c0f4f5d8b20708d4ad38b66337d0</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>5559</act:code>
- <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Waren aus einem Umsatzsteuerlager, 13a UStG 7% Vorsteuer und 7% Umsatzsteuer</act:name>
- <act:id type="new">eb471a7842288bc20eaf44798a207f1f</act:id>
+ <act:name>Fremdleistungen 7 % Vorsteuer</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>5560</act:code>
- <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Waren aus einem Umsatzsteuerlager, 13a UStG 16% Vorsteuer und 16% Umsatzsteuer</act:name>
- <act:id type="new">ee4fbeca33ba890c7d9f0530aac81998</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>5565</act:code>
- <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
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- <act:name>03. Statistische Konten EÃœR</act:name>
- <act:id type="new">fc97ca612c23df95481f1a141efa72ef</act:id>
+ <act:name>02. Umstäze, für die als Leistungsempfänger die Steuer nach 13b Abs. 2 UStG geschuldet wird</act:name>
+ <act:id type="new">6ecc465d65ea4e45b46c0c93eda07266</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
@@ -10502,758 +14817,747 @@
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- <act:parent type="new">3cc4cb3a122624f62657777491c1ac38</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Statistisches Konto Wareneinkauf zum allgemeinen Umsatzsteuersatz (EÃœR)</act:name>
- <act:id type="new">ec7e6935950ee540e9c37424c888d9d4</act:id>
+ <act:name>Bauleistungen eines im Inland ansässigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>5580</act:code>
- <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
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<gnc:account version="2.0.0">
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- <act:id type="new">2f469e89208fa977da21582f859f48fe</act:id>
+ <act:name>Leistungen eines im Ausland ansässigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</act:name>
+ <act:id type="new">e0ef15f596f143c0b76f317eaf2011e1</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>5581</act:code>
- <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
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<gnc:account version="2.0.0">
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- <act:id type="new">8b53ea5443d1b50d9f0dcaf48735988f</act:id>
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<act:commodity>
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- <act:id type="new">60b03731aab04de360cc8053bac5b834</act:id>
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- <act:id type="new">c8b4e4c777e6650af27bbed454f912aa</act:id>
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- <act:id type="new">d4e2fd6eff61c73328273c02c860dc46</act:id>
+ <act:name>Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers ohne Vorsteuer und 19 % Umsatzsteuer</act:name>
+ <act:id type="new">ac5b8547833f459dab80757ce7320604</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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- <act:code>5725</act:code>
- <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
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- <act:id type="new">0553154a78edda73119732cca870d91d</act:id>
+ <act:name>Erhaltene Skonti aus Leistungen, für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird</act:name>
+ <act:id type="new">9aa12340af4d497ab656694f770e6375</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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- <act:code>5727</act:code>
- <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
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- <act:name>Erhaltene Skonti</act:name>
- <act:id type="new">d94cb515db63aaf5eabdae9db2613f43</act:id>
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+ <act:id type="new">bac124f2d256479897f82e000518d328</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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- <act:code>5730</act:code>
- <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
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- <act:id type="new">6874342662161d1562602ef29c4a35fe</act:id>
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+ <act:id type="new">70f06ded975841bb92853c078620b398</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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- <act:code>5731</act:code>
- <act:parent type="new">d94cb515db63aaf5eabdae9db2613f43</act:parent>
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- <act:id type="new">f102ca47edf7326f8f0fc0402924f040</act:id>
+ <act:name>Erhaltene Skonti aus Leistungen, für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird ohne Vorsteuer aber mit Umsatzsteuer</act:name>
+ <act:id type="new">3ebd4a4333f24caeb8ec0c751b5a7f11</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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- <act:code>5735</act:code>
- <act:parent type="new">d94cb515db63aaf5eabdae9db2613f43</act:parent>
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- <act:name>Erhaltene Boni</act:name>
- <act:id type="new">efee14bb9a89c0167140dcf044adbda0</act:id>
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+ <act:id type="new">0276fd485fa94bfbae196f150fc0523c</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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- <act:code>5740</act:code>
- <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
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- <act:name>Erhaltene Boni 7% Vorsteuer</act:name>
- <act:id type="new">d1bd33fe663534767006d1bc9dce2071</act:id>
+ <act:name>Erhaltene Skonti aus Leistungen, für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird ohne Vorsteuer, mit 16 % Umsatzsteuer</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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- <act:code>5750</act:code>
- <act:parent type="new">efee14bb9a89c0167140dcf044adbda0</act:parent>
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- <act:name>Erhaltene Boni 16% Vorsteuer</act:name>
- <act:id type="new">2ea10f61338e8d8299589485c13dcde7</act:id>
+ <act:name>Leistungen nach § 13b UStG mit Vorsteuerabzug</act:name>
+ <act:id type="new">81686e768fd84696aa992e1eaea69f70</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>5760</act:code>
- <act:parent type="new">efee14bb9a89c0167140dcf044adbda0</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Erhaltene Rabatte</act:name>
- <act:id type="new">7b101af339d563e0dea15a34d46d9926</act:id>
+ <act:name>Leistungen nach § 13b UStG ohne Vorsteuerabzug</act:name>
+ <act:id type="new">28fc8a62b2b54d39b3271e0f3020dfe9</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>5770</act:code>
- <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Erhaltene Rabatte 7% Vorsteuer</act:name>
- <act:id type="new">f5863ae28f94dec303acfb5549de6d86</act:id>
+ <act:name>Fremdleistungen (Miet- und Pachtzinsen bewegliche Wirtschaftsgüter)</act:name>
+ <act:id type="new">97f9c4dfefc344fb8d621441f7e04548</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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- <act:code>5780</act:code>
- <act:parent type="new">7b101af339d563e0dea15a34d46d9926</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Erhaltene Rabatte 16% Vorsteuer</act:name>
- <act:id type="new">b04a4d2c473b980cba8e301fc94101a6</act:id>
+ <act:name>Fremdleistungen (Miet- und Pachtzinsen unbewegliche Wirtschaftsgüter)</act:name>
+ <act:id type="new">71d2a2cf3cd644da8e46e424383598d9</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>5790</act:code>
- <act:parent type="new">7b101af339d563e0dea15a34d46d9926</act:parent>
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- <act:name>Bezugsnebenkosten</act:name>
- <act:id type="new">72160c90e5556e1f80b3e57278a68874</act:id>
+ <act:name>Fremdleistungen (Entgelte für Rechte und Lizenzen)</act:name>
+ <act:id type="new">adcc3254c50246fba39c352b4f2969d1</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>5800</act:code>
- <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
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- <act:name>Leergut</act:name>
- <act:id type="new">566b12547e6e3c01cf3db85e46bf8dee</act:id>
+ <act:name>Fremdleistungen (Vergütungen für die Überlassung von Wirtschaftsgütern - mit Sonderbetriebseinnahme korrespondierend)</act:name>
+ <act:id type="new">1486259c428b48e58d8c3e4573dfd6a4</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>5820</act:code>
- <act:parent type="new">72160c90e5556e1f80b3e57278a68874</act:parent>
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- <act:name>Zölle und Einfuhrabgaben</act:name>
- <act:id type="new">498f11cce103101f45a9eb3050262711</act:id>
+ <act:name>06. Personalaufwand</act:name>
+ <act:id type="new">907eb99a5bae4c5ea87010661f4fb5ac</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>5840</act:code>
- <act:parent type="new">72160c90e5556e1f80b3e57278a68874</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Verrechnete Stoffkosten</act:name>
- <act:id type="new">8019039cf5ee495aea3c4e95d2007b40</act:id>
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+ <act:id type="new">3fc9aa3590114a3992ce5358ffe0de71</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>5860</act:code>
- <act:description>Gegenkonto 5000-99</act:description>
- <act:parent type="new">72160c90e5556e1f80b3e57278a68874</act:parent>
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+ <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
- <act:name>Bestandsveränderungen</act:name>
- <act:id type="new">d826f913b7ff16ec6e61a00eb4f6876f</act:id>
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<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>5880</act:code>
- <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
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<gnc:account version="2.0.0">
- <act:name>b) Aufwendungen für bezogene Leistungen</act:name>
- <act:id type="new">7862bce521129521ac86d0326f7f8e3c</act:id>
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+ <act:id type="new">134382451e1747cab029ec3985f648e1</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
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- <slot:value type="string">true</slot:value>
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- <act:parent type="new">57c64d9217db4ee87cece20a3c08a148</act:parent>
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<gnc:account version="2.0.0">
- <act:name>01. Fremdleistungen</act:name>
- <act:id type="new">62133a447283b07ff0502169b12fbd1c</act:id>
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<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
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<gnc:account version="2.0.0">
- <act:name>Fremdleistungen</act:name>
- <act:id type="new">bc03b40abd6ca34339b974b779da8913</act:id>
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<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>5900</act:code>
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- <slot:key>tax-related</slot:key>
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- <act:parent type="new">62133a447283b07ff0502169b12fbd1c</act:parent>
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+ <cmdty:id>EUR</cmdty:id>
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- <act:id type="new">6a2cb0c78ebe7460483db55b133914ea</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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<gnc:account version="2.0.0">
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- <act:id type="new">7b5c739483aa7328a05fc0573144e14c</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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- <act:code>5910</act:code>
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<gnc:account version="2.0.0">
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- <act:id type="new">1101d7a222e6d35e940885eb569f6d49</act:id>
+ <act:name>Aushilfslöhne</act:name>
+ <act:id type="new">7efcf4d1c98746f4a52cfcdb378216f4</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
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- <act:code>5915</act:code>
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+ <act:code>6030</act:code>
+ <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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<gnc:account version="2.0.0">
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- <act:id type="new">81f2b245256d430aa5d700109d8e401c</act:id>
+ <act:name>Pauschale Steuer für Aushilfen</act:name>
+ <act:id type="new">0261cf53942a4924824ccac40ed60caa</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
</act:commodity>
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- <act:code>5920</act:code>
- <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+ <act:code>6040</act:code>
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<gnc:account version="2.0.0">
- <act:name>Leistungen eines im Ausland ansässigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer</act:name>
- <act:id type="new">0ccccf12bc12434a789e474a90df0f5f</act:id>
+ <act:name>Bedienungsgelder</act:name>
+ <act:id type="new">5c6e222da27344c890e2bbddaea71644</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>5925</act:code>
- <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+ <act:code>6045</act:code>
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<gnc:account version="2.0.0">
- <act:name>Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</act:name>
- <act:id type="new">844994ce765c501fc87cf436fc170db1</act:id>
+ <act:name>Ehegattengehalt</act:name>
+ <act:id type="new">c30ee1e62eae4330a42f214e85de2513</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>5930</act:code>
- <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+ <act:code>6050</act:code>
+ <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</act:name>
- <act:id type="new">23bc01f983ff417c33f72bab11eb7a50</act:id>
+ <act:name>Freiwillige soziale Aufwendungen, lohnsteuerpflichtig</act:name>
+ <act:id type="new">da533223573148768b9e64a4f8413d2b</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>5935</act:code>
- <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+ <act:code>6060</act:code>
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<gnc:account version="2.0.0">
- <act:name>Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer</act:name>
- <act:id type="new">be19fe61d445ebf0624a22ac1d8b55b9</act:id>
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+ <act:id type="new">1503f230b9c44c02aecff85de332a9bd</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>5940</act:code>
- <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+ <act:code>6069</act:code>
+ <act:description>(z.B. Fahrtkostenzuschüsse)</act:description>
+ <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Leistungen von ausländischen Unternehmern</act:name>
- <act:id type="new">57e14dcbb038a7016aa7918b03ac475a</act:id>
+ <act:name>Krankengeldzuschüsse</act:name>
+ <act:id type="new">a9b5282d45654aad88133e19b0cf0c32</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>5941</act:code>
- <act:description>Nullregelung</act:description>
- <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+ <act:code>6070</act:code>
+ <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer</act:name>
- <act:id type="new">c36d54c2fbef4995bac8602e3ffec374</act:id>
+ <act:name>Zuschüsse der Agenturen für Arbeit</act:name>
+ <act:id type="new">45f78172bfd747169cf52b73a46517aa</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>5945</act:code>
- <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+ <act:code>6075</act:code>
+ <act:description>Haben!</act:description>
+ <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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<gnc:account version="2.0.0">
- <act:name>06. Personalaufwand</act:name>
- <act:id type="new">6dd2362a27e92ab13554c41721b91795</act:id>
+ <act:name>Vermögenswirksame Leistungen</act:name>
+ <act:id type="new">79dc148e7c744de4a56dd272b65a9c77</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
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- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
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- </act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:code>6080</act:code>
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<gnc:account version="2.0.0">
- <act:name>a) Löhne und Gehälter</act:name>
- <act:id type="new">603fcd641f765110cac07fca1a8d47f1</act:id>
+ <act:name>Fahrtkostenerstattung Wohnung / Arbeitsstätte</act:name>
+ <act:id type="new">9ff0ae1aa834421d84b5a64fe47076cc</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6000</act:code>
- <act:slots>
- <slot>
- <slot:key>placeholder</slot:key>
- <slot:value type="string">true</slot:value>
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- </act:slots>
- <act:parent type="new">6dd2362a27e92ab13554c41721b91795</act:parent>
+ <act:code>6090</act:code>
+ <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Löhne</act:name>
- <act:id type="new">021c10a6b50f0249e7497733538a1ea2</act:id>
+ <act:name>Löhne für Minijobs</act:name>
+ <act:id type="new">fd73886b995b4cd2b97e5292f287749b</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6010</act:code>
- <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
+ <act:code>6035</act:code>
+ <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Gehälter</act:name>
- <act:id type="new">d7762789c469b9ba0c995ecac00fa353</act:id>
+ <act:name>Pauschale Steuer für Minijobber</act:name>
+ <act:id type="new">334a77f842a24e65ae6c30705641fa90</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6020</act:code>
- <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
+ <act:code>6036</act:code>
+ <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Geschäftsführergehälter der GmbH-Gesellschafter</act:name>
- <act:id type="new">9f7b971d6c9aa930d20d042577f6e7e4</act:id>
+ <act:name>Pauschale Steuer für Gesellschafter-Geschäftsführer</act:name>
+ <act:id type="new">27e479027831468ebfd96de662f4fb20</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6024</act:code>
- <act:parent type="new">d7762789c469b9ba0c995ecac00fa353</act:parent>
+ <act:code>6037</act:code>
+ <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Tantiemen</act:name>
- <act:id type="new">0cd6a3ae4a8ed77a769354fb33501577</act:id>
+ <act:name>Pauschale Steuer für angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</act:name>
+ <act:id type="new">4b2ec10162c043b488521bffcd398082</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6026</act:code>
- <act:parent type="new">d7762789c469b9ba0c995ecac00fa353</act:parent>
+ <act:code>6038</act:code>
+ <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Geschäftsführergehälter</act:name>
- <act:id type="new">ad4ed94eeec9d1f687680d939a051d7d</act:id>
+ <act:name>Pauschale Steuer für Arbeitnehmer</act:name>
+ <act:id type="new">b9f332a554ff43c89a1838bf9e83d59d</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6027</act:code>
- <act:parent type="new">d7762789c469b9ba0c995ecac00fa353</act:parent>
+ <act:code>6039</act:code>
+ <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Vergütung an angestellte Mitunternehmer 15 EStG</act:name>
- <act:id type="new">830b44d416a1a3595da7bbd123cdc3cb</act:id>
+ <act:name>Freiwillige Zuwendungen an Minijobber</act:name>
+ <act:id type="new">470c0f8cb981424d9b4938b98dce01a2</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6028</act:code>
- <act:parent type="new">d7762789c469b9ba0c995ecac00fa353</act:parent>
+ <act:code>6066</act:code>
+ <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Aushilfslöhne</act:name>
- <act:id type="new">174e74baca2359c6cb4786757e78c2f3</act:id>
+ <act:name>Freiwillige Zuwendungen an Gesellschafter-Geschäftsführer</act:name>
+ <act:id type="new">2b620ed5a8784f6baec07e658d4fe9d3</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6030</act:code>
- <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
+ <act:code>6067</act:code>
+ <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Pauschale Steuer für Aushilfen</act:name>
- <act:id type="new">c9444e4ed6c85ce7d3c1f2c05ba7289b</act:id>
+ <act:name>Freiwillige Zuwendungen an angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</act:name>
+ <act:id type="new">4d17168ea5f54adbb031e83a7f5ba352</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6040</act:code>
- <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
+ <act:code>6068</act:code>
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<gnc:account version="2.0.0">
- <act:name>Bedienungsgelder</act:name>
- <act:id type="new">90baeba6eeca7dce6dca413ebab12f16</act:id>
+ <act:name>Sachzuwendungen und Dienstleistungen an Minijobber</act:name>
+ <act:id type="new">1c7a1026d99a463c9062e724cb70ff58</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6045</act:code>
- <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
+ <act:code>6071</act:code>
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<gnc:account version="2.0.0">
- <act:name>Ehegattengehalt</act:name>
- <act:id type="new">f53a0eb63a528da9759dc38a48ad6f06</act:id>
+ <act:name>Sachzuwendungen und Dienstleistungen an Arbeitnehmer</act:name>
+ <act:id type="new">af479a7cd0e746cea930d65b806ab1c5</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6050</act:code>
- <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
+ <act:code>6072</act:code>
+ <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Freiwillige soziale Aufwendungen, lohnsteuerpflichtig</act:name>
- <act:id type="new">e3f4c5fc49f7e76a617315ac789570f9</act:id>
+ <act:name>Sachzuwendungen und Dienstleistungen an Gesellschafter-Geschäftsführer</act:name>
+ <act:id type="new">87b13d0b57d041c89d81773e893cf634</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6060</act:code>
- <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
+ <act:code>6073</act:code>
+ <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Pauschale Steuer auf sonstige Bezüge</act:name>
- <act:id type="new">6073cf446665ad695b594825570fd984</act:id>
+ <act:name>Sachzuwendungen und Dienstleistungen an angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</act:name>
+ <act:id type="new">9e6de923742f4fc4b4b0b0814c05e4d3</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6069</act:code>
- <act:description>(z.B. Fahrtkostenzuschüsse)</act:description>
- <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
+ <act:code>6074</act:code>
+ <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Krankengeldzuschüsse</act:name>
- <act:id type="new">a1db1b52125c46452388053d9aaca8f3</act:id>
+ <act:name>Aufwendungen aus der Veränderung von Urlaubsrückstellungen</act:name>
+ <act:id type="new">668aa35c24224e568bfc36d5d3d8511d</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6070</act:code>
- <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
+ <act:code>6076</act:code>
+ <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Zuschüsse der Agenturen für Arbeit</act:name>
- <act:id type="new">c5ede0a1501fa6d356d43e07b6cc1528</act:id>
+ <act:name>Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Gesellschafter-Geschäftsführer</act:name>
+ <act:id type="new">0999cf6adf61401cb5e30f59c03e78f0</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6075</act:code>
- <act:description>Haben!</act:description>
- <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
+ <act:code>6077</act:code>
+ <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Vermögenswirksame Leistungen</act:name>
- <act:id type="new">8c9bad439985859c0ac0f0c59da15d7b</act:id>
+ <act:name>Aufwendungen aus der Veränderung von Urlaubsrückstellungen für angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</act:name>
+ <act:id type="new">415a42f803ba40b484f5c38375cf3148</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6080</act:code>
- <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
+ <act:code>6078</act:code>
+ <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Fahrtkostenerstattung Wohnung / Arbeitsstätte</act:name>
- <act:id type="new">8a86cb30f0e97e49f768cf03a4425cf7</act:id>
+ <act:name>Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Minijobber</act:name>
+ <act:id type="new">6fa919442ba94e5cafc62bf8becaf912</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6090</act:code>
- <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
+ <act:code>6079</act:code>
+ <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>b) soziale Abgaben und Aufwendungen für Altersversorgung und Unterstützung</act:name>
- <act:id type="new">a943872d0d0623064a3c76ccff77965e</act:id>
+ <act:id type="new">2349b31360c9466fa156edec4a997056</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6100</act:code>
- <act:parent type="new">6dd2362a27e92ab13554c41721b91795</act:parent>
+ <act:parent type="new">907eb99a5bae4c5ea87010661f4fb5ac</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>- davon für Altersversorgung</act:name>
- <act:id type="new">2906a27180c72875652cef912c773d4e</act:id>
+ <act:id type="new">0ddcec30cc5940f281c8090b8c138bff</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -11263,135 +15567,159 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
+ <act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Aufwendungen für Altersversorgung</act:name>
- <act:id type="new">bd06fb4afa6ea0fe09ea820a59a0213a</act:id>
+ <act:id type="new">e8a55a72dcb9485282177b86a735f359</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6140</act:code>
- <act:parent type="new">2906a27180c72875652cef912c773d4e</act:parent>
+ <act:parent type="new">0ddcec30cc5940f281c8090b8c138bff</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Aufwendungen für Altersversorgung für Mitunternehmer 15 EStG</act:name>
- <act:id type="new">e781f4fa8558d4a1c924f9f54be61a92</act:id>
+ <act:id type="new">dc92341ec2014fe2a61f07dd528b793f</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6148</act:code>
- <act:parent type="new">2906a27180c72875652cef912c773d4e</act:parent>
+ <act:parent type="new">0ddcec30cc5940f281c8090b8c138bff</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Gesetzlich soziale Aufwendungen</act:name>
- <act:id type="new">6477c35aec1f143e1fb994844d5aba23</act:id>
+ <act:id type="new">44c9adbc6e3447339e0be6cffe21729a</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6110</act:code>
- <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
+ <act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gesetzliche soziale Aufwendungen für Mitunternehmer 15 EStG</act:name>
- <act:id type="new">ccacd70a1bf655433cff4825c8c6ce85</act:id>
+ <act:name>Gesetzliche soziale Aufwendungen für Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</act:name>
+ <act:id type="new">2eb0fec5876c40a1bed9a950ecbda385</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6119</act:code>
- <act:parent type="new">6477c35aec1f143e1fb994844d5aba23</act:parent>
+ <act:code>6118</act:code>
+ <act:parent type="new">44c9adbc6e3447339e0be6cffe21729a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Beiträge zur Berufsgenossenschaft</act:name>
- <act:id type="new">43a59dbf24e5c90a712a9ffb1a28b6eb</act:id>
+ <act:id type="new">6f1b41efaefa4682957b4cfa16e796ed</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6120</act:code>
- <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
+ <act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Freiwillige soziale Aufwendungen lohnsteuerfrei</act:name>
- <act:id type="new">0df32f52cf9ff60ee52c801055739122</act:id>
+ <act:id type="new">a4bf5c4254664a9a99ab9a142c6f883a</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6130</act:code>
- <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
+ <act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Pauschale Steuer auf sonstige Bezüge</act:name>
- <act:id type="new">cb29a2fa9d280427c6d10bebd09b9b95</act:id>
+ <act:id type="new">9879cd92d89e43108ab440d24a362da2</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6147</act:code>
<act:description>(z.B. Direktversicherungen)</act:description>
- <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
+ <act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Versorgungskassen</act:name>
- <act:id type="new">632f8b67c98fa3dbfd2d65b85b0a5fa7</act:id>
+ <act:id type="new">0f3d5aa66719483fa6869527865654ae</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6150</act:code>
- <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
+ <act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Aufwendungen für Unterstützung</act:name>
- <act:id type="new">ff5fec5a91fc012aa2009c3cdaefdad6</act:id>
+ <act:id type="new">cfe26f29924341c3ac0ecefd2a9a7969</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6160</act:code>
- <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
+ <act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sonstige soziale Abgaben</act:name>
- <act:id type="new">8c74527ab415c791f857c898cc3f3d7d</act:id>
+ <act:id type="new">c4b5b060141b42038d0d18c206f28089</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6170</act:code>
- <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
+ <act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Aufwendungen für Altersversorgung für Gesellschafter-Geschäftsführer</act:name>
+ <act:id type="new">65b898d1b21c4acaa059177bd3088c3e</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6149</act:code>
+ <act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Soziale Abgaben für Minijobber</act:name>
+ <act:id type="new">1859863c021b46abbf71fc87cb1a13f5</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6171</act:code>
+ <act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>07. Abschreibungen</act:name>
- <act:id type="new">1b709a262ee2432eed07961dc6a92463</act:id>
+ <act:id type="new">20b24c0a5ead46bc92dc07473b760583</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -11401,14 +15729,14 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</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">190d32a7a4ab84dd1b8b1ab0ef80434c</act:id>
+ <act:id type="new">ff9290a61a794779acb237bf56cf49e8</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -11419,249 +15747,327 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">1b709a262ee2432eed07961dc6a92463</act:parent>
+ <act:parent type="new">20b24c0a5ead46bc92dc07473b760583</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Abschreibungen auf immaterielle Vermögensgegenstände</act:name>
- <act:id type="new">8e1b717f577f8c5207766572a74b82c1</act:id>
+ <act:id type="new">ab72fb0ccd4147a3b097bc67a218233b</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6200</act:code>
- <act:parent type="new">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
+ <act:parent type="new">ff9290a61a794779acb237bf56cf49e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Abschreibungen auf den Geschäfts- oder Firmenwert</act:name>
- <act:id type="new">c5f8db0037ec2e660b0f961a6c1c143b</act:id>
+ <act:id type="new">a49b843827e146f5a49ba86eede30eac</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6205</act:code>
- <act:parent type="new">8e1b717f577f8c5207766572a74b82c1</act:parent>
+ <act:parent type="new">ab72fb0ccd4147a3b097bc67a218233b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Außerplanmäßige Abschreibungen auf immaterielle Vermögensgegenstände</act:name>
- <act:id type="new">592db4c9c14a80a8e7456ecd8ec7a955</act:id>
+ <act:id type="new">16fd350fdf9c46dfaaf9f798c2632ff3</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6210</act:code>
- <act:parent type="new">8e1b717f577f8c5207766572a74b82c1</act:parent>
+ <act:parent type="new">ab72fb0ccd4147a3b097bc67a218233b</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Abschreibungen auf selbst geschaffene immaterielle Vermögensgegenstände</act:name>
+ <act:id type="new">6566770e86d34dc390e8f2415a57e6de</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6201</act:code>
+ <act:parent type="new">ab72fb0ccd4147a3b097bc67a218233b</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Außerplanmäßige Abschreibungen auf den Geschäfts- oder Firmenwert</act:name>
+ <act:id type="new">df2ae1fc1b234dd58895e0b14d004e1e</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6209</act:code>
+ <act:parent type="new">ab72fb0ccd4147a3b097bc67a218233b</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Außerplanmäßige Abschreibungen auf selbst geschaffene immaterielle Vermögensgegenstände</act:name>
+ <act:id type="new">0b1393d389e54e93971355dd00209fdc</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6211</act:code>
+ <act:parent type="new">ab72fb0ccd4147a3b097bc67a218233b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
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@@ -11671,53 +16077,64 @@
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+ <act:parent type="new">405ccc3a02ee403991c7ea7532d038d5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungsverluste</act:name>
- <act:id type="new">9dda452d32d7855339d67cf02698c269</act:id>
+ <act:id type="new">db5537ba7a7c425296a2df2dba767920</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -11729,14 +16146,14 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">d4c9d630bdd7fffa3a7ab0aa5e69796e</act:parent>
+ <act:parent type="new">07d8d0a194ad4589afa818574e95d9cf</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungsverluste 7% USt</act:name>
- <act:id type="new">29b7b2b34b2d36ebd857522c8ec50e73</act:id>
+ <act:id type="new">c6b36e44597a4ff5a35bed3098135b53</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -11748,33 +16165,50 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">9dda452d32d7855339d67cf02698c269</act:parent>
+ <act:parent type="new">db5537ba7a7c425296a2df2dba767920</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Forderungsverluste 16% USt</act:name>
- <act:id type="new">9d80d2a60c495c4598b5e011e4689ac2</act:id>
+ <act:name>Forderungsverluste 19 % USt (soweit unüblich hoch)</act:name>
+ <act:id type="new">a0d2ee09377e456eb16726f73a1522d7</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6285</act:code>
- <act:description>soweit unüblich hoch</act:description>
- <act:slots>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">9dda452d32d7855339d67cf02698c269</act:parent>
+ <act:code>6286</act:code>
+ <act:parent type="new">db5537ba7a7c425296a2df2dba767920</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Abschreibungen auf Forderungen gegenüber Kapitalgesellschaften, an denen eine Beteiligung besteht (soweit unüblich hoch), § 3c EStG bzw. § 8b Abs. 3 KStG</act:name>
+ <act:id type="new">2dcf2581500447148d9e811a82b8fa25</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6290</act:code>
+ <act:parent type="new">07d8d0a194ad4589afa818574e95d9cf</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Abschreibungen auf Forderungen gegenüber Gesellschaftern und nahe stehenden Personen (soweit unüblich hoch), § 8b Abs. 3 KStG</act:name>
+ <act:id type="new">927c44754a7149c59b44edac6bc53952</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6291</act:code>
+ <act:parent type="new">07d8d0a194ad4589afa818574e95d9cf</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>08. sonstige betriebliche Aufwendungen</act:name>
- <act:id type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:id>
+ <act:id type="new">52780a23b89648f3926063762df6a91f</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -11784,14 +16218,14 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>a) ordentliche betriebliche Aufwendungen</act:name>
- <act:id type="new">02bf19f7916e6dc15c403335dd274ccb</act:id>
+ <act:id type="new">8e143ae6419d4ffd8a19b669063ae16c</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -11801,14 +16235,14 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+ <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>1) Raumkosten</act:name>
- <act:id type="new">70f081631b2bf13005c3453c6d235c6a</act:id>
+ <act:id type="new">0496babbe5bd43bb828f1f577cf75cae</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -11818,14 +16252,14 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+ <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Raumkosten</act:name>
- <act:id type="new">ffc06bae39490bb0aea65e8c6a2e125c</act:id>
+ <act:id type="new">ed2cb65ed9094d90b607a42ff4acd458</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -11836,14 +16270,14 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
+ <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Miete</act:name>
- <act:id type="new">1ba24952187bcf28b0d93b19a593754e</act:id>
+ <act:id type="new">663436df16234fb190b111c8acfc0e75</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -11854,224 +16288,200 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
+ <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gewerbesteuerlich zu berücksichtigende Miete §8 GewStG </act:name>
- <act:id type="new">01f2a8be03958de5b907d173c34bec28</act:id>
+ <act:name>Gewerbesteuerlich zu berücksichtigende Miete §8 GewStG</act:name>
+ <act:id type="new">79e1f368fa7f476890bfe4e1025cf680</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6313</act:code>
- <act:parent type="new">1ba24952187bcf28b0d93b19a593754e</act:parent>
+ <act:parent type="new">663436df16234fb190b111c8acfc0e75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Vergütungen an Mitunternehmer für die mietweise Überlassung ihrer Wirtschaftsgüter §16 EStG</act:name>
- <act:id type="new">d20bde1edb79b7c83b28ba54c57246c3</act:id>
+ <act:id type="new">373070c0a6274fbfb48e6b4166ab6626</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6314</act:code>
- <act:parent type="new">1ba24952187bcf28b0d93b19a593754e</act:parent>
+ <act:parent type="new">663436df16234fb190b111c8acfc0e75</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Miete/Aufwendungen für doppelte Haushaltsführung Unternehmer</act:name>
+ <act:id type="new">27382be0557a49549e17ed26449b6902</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6312</act:code>
+ <act:parent type="new">663436df16234fb190b111c8acfc0e75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Pacht</act:name>
- <act:id type="new">36fbb1b1ad375d67b895a61dcbe13264</act:id>
+ <act:id type="new">06c7e00b3eb64243ac99638db3fa7df7</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6315</act:code>
- <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
+ <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>GewStl. zu berücksichtigende Pacht §8 GewStG</act:name>
- <act:id type="new">949f7bbae21f5d906be008d76760b598</act:id>
+ <act:id type="new">fe9f8786b0b54d7ca4e847d4a61b47c5</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6318</act:code>
- <act:parent type="new">36fbb1b1ad375d67b895a61dcbe13264</act:parent>
+ <act:parent type="new">06c7e00b3eb64243ac99638db3fa7df7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Vergütungen an Mitunternehmer für die pachtweise Überlassung ihrer Wirtschaftsgüter §15 EStG</act:name>
- <act:id type="new">e122ae549e19b01d85240c7dc0c765ac</act:id>
+ <act:id type="new">a5110616b817486ab36371aa5424288a</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6319</act:code>
- <act:parent type="new">36fbb1b1ad375d67b895a61dcbe13264</act:parent>
+ <act:parent type="new">06c7e00b3eb64243ac99638db3fa7df7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Heizung</act:name>
- <act:id type="new">d2f7a41bc5988a84c15d409a7a1ac7c4</act:id>
+ <act:name>Leasing (unbewegliche Wirtschaftsgüter)</act:name>
+ <act:id type="new">fddf5940607e4e068ecf9f0ed905770b</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6320</act:code>
- <act:slots>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
- </act:slots>
- <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
+ <act:code>6316</act:code>
+ <act:parent type="new">06c7e00b3eb64243ac99638db3fa7df7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Heizung für Gebäude, die nicht zum Betriebsvermögen gehren</act:name>
- <act:id type="new">527bb6498891a7e13159f09bbb9f3911</act:id>
+ <act:name>Aufwendungen für gemietete oder gepachtete unbewegliche Wirtschaftsgüter, die gewerbesteuerlich hinzuzurechnen sind</act:name>
+ <act:id type="new">817f966830e942d1aa8527130fb954ae</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6323</act:code>
- <act:parent type="new">d2f7a41bc5988a84c15d409a7a1ac7c4</act:parent>
+ <act:code>6317</act:code>
+ <act:parent type="new">06c7e00b3eb64243ac99638db3fa7df7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gas, Strom, Wasser</act:name>
- <act:id type="new">e1e981175ccf5ca4edcd6adccfeb66d9</act:id>
+ <act:name>Heizung</act:name>
+ <act:id type="new">3b0c1ac2fff74d9dbab92bfba602f597</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6325</act:code>
+ <act:code>6320</act:code>
<act:slots>
<slot>
<slot:key>tax-related</slot:key>
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
- </gnc:account>
- <gnc:account version="2.0.0">
- <act:name>Gas, Strom, Wasser für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
- <act:id type="new">155b37b50737659f9cb0aa5c8e6920ea</act:id>
- <act:type>EXPENSE</act:type>
- <act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
- <cmdty:id>EUR</cmdty:id>
- </act:commodity>
- <act:commodity-scu>100</act:commodity-scu>
- <act:code>6328</act:code>
- <act:parent type="new">e1e981175ccf5ca4edcd6adccfeb66d9</act:parent>
+ <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Reinigung</act:name>
- <act:id type="new">bd911169f6c58288a700ad3680953bab</act:id>
+ <act:name>Gas, Strom, Wasser</act:name>
+ <act:id type="new">171f6a2dca8b4e0aa8cf06f0c3d29f00</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6330</act:code>
+ <act:code>6325</act:code>
<act:slots>
<slot>
<slot:key>tax-related</slot:key>
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
- </gnc:account>
- <gnc:account version="2.0.0">
- <act:name>Reinigung für Gebäude nicht im BV</act:name>
- <act:id type="new">7ec18920ad8ccedc0fe9808505fd8719</act:id>
- <act:type>EXPENSE</act:type>
- <act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
- <cmdty:id>EUR</cmdty:id>
- </act:commodity>
- <act:commodity-scu>100</act:commodity-scu>
- <act:code>6333</act:code>
- <act:parent type="new">bd911169f6c58288a700ad3680953bab</act:parent>
+ <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Instandhaltung betrieblicher Räume</act:name>
- <act:id type="new">bba153d5f2ebf6a03242582df4cd0af7</act:id>
+ <act:name>Reinigung</act:name>
+ <act:id type="new">421ff6964d7f45fd8a6733b02e080a85</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6335</act:code>
+ <act:code>6330</act:code>
<act:slots>
<slot>
<slot:key>tax-related</slot:key>
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
- </gnc:account>
- <gnc:account version="2.0.0">
- <act:name>Instandhaltung betrieblicher Räume in Gebäuden, die nicht zum Betriebs- Geschäftsausvermögen gehören</act:name>
- <act:id type="new">24489cef074d3d39d8c777d06ef71963</act:id>
- <act:type>EXPENSE</act:type>
- <act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
- <cmdty:id>EUR</cmdty:id>
- </act:commodity>
- <act:commodity-scu>100</act:commodity-scu>
- <act:code>6338</act:code>
- <act:parent type="new">bba153d5f2ebf6a03242582df4cd0af7</act:parent>
+ <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Abgaben für betrieblich genutzen Grundbesitz</act:name>
- <act:id type="new">bd23b4e1d0987776bf8b4a2e1cc365f7</act:id>
+ <act:name>Instandhaltung betrieblicher Räume</act:name>
+ <act:id type="new">74242f4e833d48028cfb0d71c474dfc0</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6340</act:code>
+ <act:code>6335</act:code>
<act:slots>
<slot>
<slot:key>tax-related</slot:key>
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
+ <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Abgaben für Grundbesitz, der nicht zum Betriebsvermögen gehört</act:name>
- <act:id type="new">c15beb0dbb42b6b536e98e7ce3c2d71e</act:id>
+ <act:name>Abgaben für betrieblich genutzen Grundbesitz</act:name>
+ <act:id type="new">430adeb6ef5b48b1abe614fdbe62c672</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6343</act:code>
- <act:parent type="new">bd23b4e1d0987776bf8b4a2e1cc365f7</act:parent>
+ <act:code>6340</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sonstige Raumkosten</act:name>
- <act:id type="new">b1a207f5806c06679e077f8d6880f0b4</act:id>
+ <act:id type="new">a2056fe1aeff48dca6f24364698e33ff</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12082,50 +16492,38 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
- </gnc:account>
- <gnc:account version="2.0.0">
- <act:name>Sonstige Raumkosten für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
- <act:id type="new">fd12b420e365aad9a6734309352bed8c</act:id>
- <act:type>EXPENSE</act:type>
- <act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
- <cmdty:id>EUR</cmdty:id>
- </act:commodity>
- <act:commodity-scu>100</act:commodity-scu>
- <act:code>6346</act:code>
- <act:parent type="new">b1a207f5806c06679e077f8d6880f0b4</act:parent>
+ <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Aufwendungen für ein häusliches Arbeitszimmer (abziehbarer Anteil)</act:name>
- <act:id type="new">8afd48599e56b6ad92ecbe09c54be7a4</act:id>
+ <act:id type="new">91020d5a1cdb4d49b5779e15ef905dfa</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6348</act:code>
- <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
+ <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Aufwendungen für ein häusliches Arbeitszimmer (nicht abziehbarer Anteil)</act:name>
- <act:id type="new">1889d11a1f022fea768196f1624b8764</act:id>
+ <act:id type="new">5794eb0a735c40d299959e4394277ea2</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6349</act:code>
- <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
+ <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sonstige Grundstücksaufwendungen</act:name>
- <act:id type="new">7174a4afb8ae5f4511e62f03412093b2</act:id>
+ <act:id type="new">65d5e35a95f14dbe80eeb2c76b1167f0</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12136,26 +16534,38 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
+ <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Interimskonto für Aufwendungen in einem anderen Land, bei denen eine Vorsteuervergütung möglich ist</act:name>
+ <act:id type="new">e5a5531a763d40c38a61186416f7735e</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6302</act:code>
+ <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Grundstücksaufwendungen für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
- <act:id type="new">8cadce883a1ff2a1e3bfa74476a157d1</act:id>
+ <act:name>Sonstige Grundstücksaufwendungen (neutral)</act:name>
+ <act:id type="new">e826358053fb4b508e518a88c2f936e6</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6358</act:code>
- <act:parent type="new">7174a4afb8ae5f4511e62f03412093b2</act:parent>
+ <act:code>6352</act:code>
+ <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>3) Versicherungen, Beiträge und Abgaben</act:name>
- <act:id type="new">3bbae153acee96659c0f329905f34f51</act:id>
+ <act:id type="new">fed8643a6773454e8c4aa656676fc219</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12165,122 +16575,110 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+ <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Versicherungen</act:name>
- <act:id type="new">90f04ea211cf6704b681616279b439a7</act:id>
+ <act:id type="new">a18583ba45a0437f930a39c74f760e73</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6400</act:code>
- <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
+ <act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Versicherungen für Gebäude, die zum Betriebsvermögen gehören</act:name>
- <act:id type="new">81089fa1d9f726406e804f4332aeb31b</act:id>
+ <act:id type="new">d8e1632c4b4a42d8981a115c08c59c6d</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6405</act:code>
- <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
- </gnc:account>
- <gnc:account version="2.0.0">
- <act:name>Versicherungen für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
- <act:id type="new">ba675b7ca27409fff24014aa6991dd29</act:id>
- <act:type>EXPENSE</act:type>
- <act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
- <cmdty:id>EUR</cmdty:id>
- </act:commodity>
- <act:commodity-scu>100</act:commodity-scu>
- <act:code>6408</act:code>
- <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
+ <act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Nettoprämie für Rückdeckung künftiger Versorgungsleistungen</act:name>
- <act:id type="new">32e6846c4da3b5c836f4fdb8a669e53d</act:id>
+ <act:id type="new">f1e38017e06c44c7adc89a91c945efd8</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6410</act:code>
- <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
+ <act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Beiträge</act:name>
- <act:id type="new">f378d6fcb32337d44bf594d1fced004e</act:id>
+ <act:id type="new">44447ed2ef984f50b7098ffe2c153320</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6420</act:code>
- <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
+ <act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sonstige Abgaben</act:name>
- <act:id type="new">8381436ba530342c0814bd870c67f727</act:id>
+ <act:id type="new">fdecea645c7846ffa56276da9414c82b</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6430</act:code>
- <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
+ <act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Steuerlich abzugsfähige Verspätungszuschläge und Zwangsgelder</act:name>
- <act:id type="new">b4e762bb17e23ee147ec2a4f453b3e72</act:id>
+ <act:id type="new">ef982e906f814ceea5a8e194953f916d</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6436</act:code>
- <act:parent type="new">8381436ba530342c0814bd870c67f727</act:parent>
+ <act:parent type="new">fdecea645c7846ffa56276da9414c82b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Steuerlich nicht abzugsfähige Verspätungszuschläge und Zwangsgelder</act:name>
- <act:id type="new">d93d9d3e569f450ba01b2c991e6e9082</act:id>
+ <act:id type="new">226a4292548947e58f48140482b20907</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6437</act:code>
- <act:parent type="new">8381436ba530342c0814bd870c67f727</act:parent>
+ <act:parent type="new">fdecea645c7846ffa56276da9414c82b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Ausgleichsabgabe i. S. d. Schwerbehindertengesetzes</act:name>
- <act:id type="new">0e7e07a66161adf5985d88b8909c24f6</act:id>
+ <act:id type="new">bdaca4d494314c8e9141ebd67dda9935</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6440</act:code>
- <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
+ <act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>4) Reparaturen und Instandhaltungen</act:name>
- <act:id type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:id>
+ <act:id type="new">658ab7dda169465999646d8c3e8417e6</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12290,14 +16688,14 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+ <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Reparaturen und Instandhaltung von Bauten</act:name>
- <act:id type="new">2582779c35290d98b4a345240c7b1c50</act:id>
+ <act:id type="new">c89b681a4ff1472c8f8888c6e7f8aac5</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12308,38 +16706,26 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
- </gnc:account>
- <gnc:account version="2.0.0">
- <act:name>Reparaturen und Instandhaltung von Bauten, die nicht zum Betriebsvermögen gehören</act:name>
- <act:id type="new">ebb6bcee053409230dcb7ae1df44e404</act:id>
- <act:type>EXPENSE</act:type>
- <act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
- <cmdty:id>EUR</cmdty:id>
- </act:commodity>
- <act:commodity-scu>100</act:commodity-scu>
- <act:code>6458</act:code>
- <act:parent type="new">2582779c35290d98b4a345240c7b1c50</act:parent>
+ <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Reparaturen und Instandhaltung von technischen Anlagen und Maschinen</act:name>
- <act:id type="new">3a065883b79587018565f5ef79e451bf</act:id>
+ <act:id type="new">9f42206df5c64aabbf0b6631790053f4</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6460</act:code>
- <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+ <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Reparaturen und Instandhaltung von Betriebs- und Geschäftsausstattung</act:name>
- <act:id type="new">f4c086f3a962ed623c268722789c5040</act:id>
+ <act:id type="new">cc6ef55d547f486db940a3c4e49c6e7c</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12350,38 +16736,38 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+ <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Reparaturen und Instandhaltung von anderen Anlagen</act:name>
- <act:id type="new">67d612f507d543b26e5880b2ca856a95</act:id>
+ <act:id type="new">c60bbdb4b0c647718fd4ccbc3d8d2ae1</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6485</act:code>
- <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+ <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sonstige Reparaturen und Instandhaltung</act:name>
- <act:id type="new">9120ee6b090ae0a732d904a9533435a3</act:id>
+ <act:id type="new">dd061781998442cd8d62257a6248e28c</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6490</act:code>
- <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+ <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Wartungskosten für Hard- und Software</act:name>
- <act:id type="new">27ded5821fb097fb9a435074d0e20706</act:id>
+ <act:id type="new">13f8eff3d0964273ac8c0e418966cc04</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12392,14 +16778,14 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+ <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Mietleasing</act:name>
- <act:id type="new">6840fb2425ebaa4b35d7c014e1a097d6</act:id>
+ <act:name>Mietleasing bewegliche Wirtschaftsgüter für technische Anlagen und Maschinen</act:name>
+ <act:id type="new">3aa23cee187a48ad8d9a138a0c23d092</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12410,26 +16796,26 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+ <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gewerbesteuerlich zu berücksichtigendes Mietleasing §8 GewStG</act:name>
- <act:id type="new">4e2ffa4719c68aecc33759447db520fb</act:id>
+ <act:name>Reparaturen und Instandhaltung von anderen Anlagen und Betriebs- und Geschäftsausstattung</act:name>
+ <act:id type="new">94d9de3490204376b29d98d6e30d0ab1</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6499</act:code>
- <act:parent type="new">6840fb2425ebaa4b35d7c014e1a097d6</act:parent>
+ <act:code>6475</act:code>
+ <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>6) Werbe- und Reisekosten</act:name>
- <act:id type="new">c4f157aa055b2df995b3ecb00a255372</act:id>
+ <act:id type="new">18eaa32760f945c5940ef3031705d711</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12439,14 +16825,14 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+ <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Werbekosten</act:name>
- <act:id type="new">b79422d817942119d25d7a427466b48a</act:id>
+ <act:id type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12457,64 +16843,62 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">c4f157aa055b2df995b3ecb00a255372</act:parent>
+ <act:parent type="new">18eaa32760f945c5940ef3031705d711</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Geschenke bis 40 €</act:name>
- <act:id type="new">b6c8da62c8da8f92b82da4eb160e9e90</act:id>
+ <act:name>Geschenke abzugsfähig ohne § 37b EStG</act:name>
+ <act:id type="new">e87a33c36cba4d538c0176deced5bc30</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6610</act:code>
- <act:description>steuerlich abziehbar</act:description>
<act:slots>
<slot>
<slot:key>tax-related</slot:key>
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
+ <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Geschenke über 40 €</act:name>
- <act:id type="new">93a9ff9ad16185c64a31005738e9e396</act:id>
+ <act:name>Geschenke nicht abzugsfähig ohne § 37b EStG</act:name>
+ <act:id type="new">b06eaea8e1db451f888dc0cd855e1d69</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6620</act:code>
- <act:description>steuerlich nicht abziehbar</act:description>
<act:slots>
<slot>
<slot:key>tax-related</slot:key>
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
+ <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Geschenke ausschlielich betrieblich genutzt</act:name>
- <act:id type="new">e2981f566f3ea6250302044c41aba839</act:id>
+ <act:id type="new">141da933f2e944c392b2eb393a71fc1c</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6625</act:code>
- <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
+ <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Repräsentationskosten</act:name>
- <act:id type="new">43b898e6544bc5fcfebd4e7846434758</act:id>
+ <act:id type="new">7c95bb27cbfd4f0abf649c5d90ae7898</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12525,14 +16909,14 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
+ <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Bewirtungskosten</act:name>
- <act:id type="new">a53848dfaff5a01c12f5566ad50f25e5</act:id>
+ <act:id type="new">813117cedb1c48168a3d5a6ba2864096</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12543,38 +16927,38 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
+ <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sonstige eingeschränkt abziehbare Betriebsausgaben (abziehbarer Anteil)</act:name>
- <act:id type="new">3700c8594d98f7a76e55bfc6a86676b7</act:id>
+ <act:id type="new">696112cdcc7b4e3686d3bd8c362a0b5c</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6641</act:code>
- <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
+ <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sonstige eingeschränkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)</act:name>
- <act:id type="new">f7c65aa1e4c3ed89e595892de1434f7d</act:id>
+ <act:id type="new">209bfd565dc942229776972193b1a9b6</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6642</act:code>
- <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
+ <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Aufmerksamkeiten</act:name>
- <act:id type="new">258fe0caa33a51701bc4185c1f93305c</act:id>
+ <act:id type="new">a5da6692206f4d0096db817adf5c9ecd</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12585,14 +16969,14 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
+ <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Nicht abzugsfähige Bewirtungskosten</act:name>
- <act:id type="new">a09d04e91dcdd3b48d4b0e53b78fbf63</act:id>
+ <act:id type="new">3e0045b60358478a85895e88f5fd447a</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12604,14 +16988,14 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
+ <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Nicht abzugsfähige Betriebsausgaben aus Werbe-, Repräsentations- und Reisekosten (nicht abziehbarer Anteil)</act:name>
- <act:id type="new">8e93b671731af3c7e6469ba18095a050</act:id>
+ <act:id type="new">a7d14d1dcf8047e1a59deb7b575ea035</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12622,14 +17006,86 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
+ <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Streuartikel</act:name>
+ <act:id type="new">b89e45a2bb6847cca30759f39ab06080</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6605</act:code>
+ <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Geschenke abzugsfähig mit § 37b EStG</act:name>
+ <act:id type="new">658363ec0d4d463f9ceaf52d31471e3e</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6611</act:code>
+ <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Pauschale Steuer für Geschenke und Zuwendungen abzugsfähig</act:name>
+ <act:id type="new">e59a523370d54f059a7370e39c07efad</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6612</act:code>
+ <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Geschenke nicht abzugsfähig mit § 37b EStG</act:name>
+ <act:id type="new">d52ac8ac9b104192a60b6f095bce47a9</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6621</act:code>
+ <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Pauschale Steuer für Geschenke und Zuwendungen nicht abzugsfähig</act:name>
+ <act:id type="new">53966ea790bb4b9b86b3407137c86333</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6622</act:code>
+ <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Zugaben mit § 37b EStG</act:name>
+ <act:id type="new">671fd8af9fe74ae2a0d1b4972fbcdcbe</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6629</act:code>
+ <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Reisekosten Arbeitnehmer</act:name>
- <act:id type="new">03ce1f9501fb243d08288bb02a9f431e</act:id>
+ <act:id type="new">79e115bae3454815a196c81dc4a8c093</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12640,62 +17096,62 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">c4f157aa055b2df995b3ecb00a255372</act:parent>
+ <act:parent type="new">18eaa32760f945c5940ef3031705d711</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Reisekosten Arbeitnehmer Ãœbernachtungsaufwand</act:name>
- <act:id type="new">9f5ea185c477f76fab9d3613d57cd2ed</act:id>
+ <act:id type="new">5fdd3c73860f4160ad9f2edce047262a</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6660</act:code>
- <act:parent type="new">03ce1f9501fb243d08288bb02a9f431e</act:parent>
+ <act:parent type="new">79e115bae3454815a196c81dc4a8c093</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Reisekosten Arbeitnehmer Fahrtkosten</act:name>
- <act:id type="new">ef38fa59dc24f353ca58eed4fd4598b7</act:id>
+ <act:id type="new">8c80bb809b854d2ab4c7fdfb373acbed</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6663</act:code>
- <act:parent type="new">03ce1f9501fb243d08288bb02a9f431e</act:parent>
+ <act:parent type="new">79e115bae3454815a196c81dc4a8c093</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
- <act:id type="new">3690b5774a7b214ca3d1d25ea7ddda2c</act:id>
+ <act:id type="new">024e9f348acc4f178ff71da818ff8419</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6664</act:code>
- <act:parent type="new">03ce1f9501fb243d08288bb02a9f431e</act:parent>
+ <act:parent type="new">79e115bae3454815a196c81dc4a8c093</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Kilometergelderstattung Arbeitnehmer</act:name>
- <act:id type="new">481d3daffce715cb9d6a3141b9e7b0f5</act:id>
+ <act:id type="new">9511277c80a84a43a1db92030ce3063f</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6668</act:code>
- <act:parent type="new">03ce1f9501fb243d08288bb02a9f431e</act:parent>
+ <act:parent type="new">79e115bae3454815a196c81dc4a8c093</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Reisekosten Unternehmer</act:name>
- <act:id type="new">98f2cfd54498e60e453551992e9396de</act:id>
+ <act:id type="new">f39863f34533417aabdebc01551ed9dc</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12706,86 +17162,110 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">c4f157aa055b2df995b3ecb00a255372</act:parent>
+ <act:parent type="new">18eaa32760f945c5940ef3031705d711</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Reisekosten Unternehmer Fahrtkosten</act:name>
- <act:id type="new">21b362e4c1d8e75f13c8eac7c257e731</act:id>
+ <act:id type="new">9b7d13bc0ef842c5ab6bb087405e9a03</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6673</act:code>
- <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
+ <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Reisekosten Unternehmer Verpflegungsmehraufwand</act:name>
- <act:id type="new">1f4501027152a2c991871b11af315a86</act:id>
+ <act:id type="new">eca3645ca6e848febf59802f809824cd</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6674</act:code>
- <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
+ <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Reisekosten Unternehmer Ãœbernachtungsaufwand</act:name>
- <act:id type="new">ec5060c7937a19f46dec14e055844a73</act:id>
+ <act:id type="new">94c833bf3fb1481094c6d77f8f29c102</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6680</act:code>
- <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
+ <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Fahrten zwischen Wohnung und Arbeitsstätte (abziehbarer Anteil)</act:name>
- <act:id type="new">21bab4bc2ec9de58da3936a5c1cde062</act:id>
+ <act:id type="new">59b8ddcf1f2940b4a4669cfb42f459f2</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6688</act:code>
- <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
+ <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Fahrten zwischen Wohnung und Arbeitsstätte (nicht abziehbarer Anteil)</act:name>
- <act:id type="new">e1d310d113198de82c883c990f45c0c9</act:id>
+ <act:id type="new">9dcae9f45f48401896c0cb7720ae63ac</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6689</act:code>
- <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
+ <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Fahrten Wohnung zwischen Wohnung und Arbeitsstätte (Haben)</act:name>
- <act:id type="new">d3319b0c0ee3501a4ad454bf51a775b4</act:id>
+ <act:id type="new">d86820e64b1947c691c0a4815d0f7fdc</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6690</act:code>
- <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
+ <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Reisekosten Unternehmer (nicht abziehbarer Anteil)</act:name>
+ <act:id type="new">6457e3a32f4c46e38a5fa3a7e931e2eb</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6672</act:code>
+ <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Verpflegungsmehraufwendungen im Rahmen der doppelten Haushaltsführung Unternehmer</act:name>
+ <act:id type="new">e7184e3e10a342638d6c5aab525aa6df</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6691</act:code>
+ <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>8) verschiedene betriebliche Kosten</act:name>
- <act:id type="new">34be7b6c3246314364ef3ad2c6aead4c</act:id>
+ <act:id type="new">76b033f1186744af937817e15280a8b5</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12796,26 +17276,26 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+ <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Porto</act:name>
- <act:id type="new">650ff8bf8093ccdf22967ea2170d4662</act:id>
+ <act:id type="new">426f803a2d714e84b35abb3995a05b87</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6800</act:code>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Telefon</act:name>
- <act:id type="new">70679407bd887c210be18b13ecd2e993</act:id>
+ <act:id type="new">de2563b86df94c219c13793c5fc63584</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12826,14 +17306,14 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Telefax und Internetkosten</act:name>
- <act:id type="new">f610d9e35ca581d6f9bb10ba5e7c1dc4</act:id>
+ <act:id type="new">dd28655a16204427ae9d1c773b976dc9</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12844,14 +17324,14 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Bürobedarf</act:name>
- <act:id type="new">2221c8cff3d810a4bae301c8b49fc2d7</act:id>
+ <act:id type="new">e5870851983640049af4df37d829f1d4</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12862,14 +17342,14 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Zeitschriften, Bücher</act:name>
- <act:id type="new">cb4bef387198c244d4c3b325dd517fb5</act:id>
+ <act:id type="new">b400a6503f824d81943d102988ad3488</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12880,62 +17360,62 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Fortbildungskosten</act:name>
- <act:id type="new">99f7e61a734cfa3e5c4b75505763507f</act:id>
+ <act:id type="new">28c02de93c5d44f29068cd59249c59e7</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6821</act:code>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Freiwillige Sozialleistungen</act:name>
- <act:id type="new">22feccd4f438a201bc974eb7449018c5</act:id>
+ <act:id type="new">d9564f7f847a4b7fa53c29209d4c9f38</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6822</act:code>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Vergütungen an Mitunternehmer §15 EStG</act:name>
- <act:id type="new">0ef8fe246edc5c9ee726d20851ef7afa</act:id>
+ <act:id type="new">cfef70ed0ff845ceb3253497afe47415</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6823</act:code>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Haftungsvergütung an Mitunternehmer §15 EStG</act:name>
- <act:id type="new">2b14079ef17c0b9aab0bb80aa9eb4702</act:id>
+ <act:id type="new">903fc11dd3684e888376e761877d5977</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6824</act:code>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Rechts- und Beratungskosten</act:name>
- <act:id type="new">c6b2d3528bcd559dda327c4475db3d4f</act:id>
+ <act:id type="new">557bc6b1304b4007aec66f7f284dc698</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12946,14 +17426,14 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Abschluß- und Prüfungskosten</act:name>
- <act:id type="new">0a45ddd44e05c5daa293526d57a82346</act:id>
+ <act:id type="new">a5ae242d9e6741ec8a699d8645b54ce1</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12964,14 +17444,14 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Buchführungskosten</act:name>
- <act:id type="new">a24c420128f82f4d97c123eb5d6eb7dc</act:id>
+ <act:id type="new">1e40aae9b14f4f0e8c50eac8888f2615</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -12982,14 +17462,14 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Mieten für Einrichtungen</act:name>
- <act:id type="new">db7c598d5f21370fe0d93abb5eecd891</act:id>
+ <act:id type="new">ee212ed189fd465888067c5844b4317c</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -13000,51 +17480,27 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
- </gnc:account>
- <gnc:account version="2.0.0">
- <act:name>Gewerbesteuerlich zu berücksichtigende Miete für Einrichtungen §8 GewStG</act:name>
- <act:id type="new">acc87728d36607261557e9daaa426b83</act:id>
- <act:type>EXPENSE</act:type>
- <act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
- <cmdty:id>EUR</cmdty:id>
- </act:commodity>
- <act:commodity-scu>100</act:commodity-scu>
- <act:code>6839</act:code>
- <act:parent type="new">db7c598d5f21370fe0d93abb5eecd891</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Mietleasing</act:name>
- <act:id type="new">0cd495cd4ee05f9d842a95fd5579bec8</act:id>
+ <act:id type="new">1534cf6e2d2e4b6d81fcec3950a00172</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6840</act:code>
<act:description>Siehe auch 6498</act:description>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
- </gnc:account>
- <gnc:account version="2.0.0">
- <act:name>Gewerbesteuerlich zu berücksichtigendes Mietleasing §8 GewStG</act:name>
- <act:id type="new">8e559eae0ee39e2c548f4e6c7146123f</act:id>
- <act:type>EXPENSE</act:type>
- <act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
- <cmdty:id>EUR</cmdty:id>
- </act:commodity>
- <act:commodity-scu>100</act:commodity-scu>
- <act:code>6844</act:code>
- <act:parent type="new">0cd495cd4ee05f9d842a95fd5579bec8</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Werkzeuge und Kleingeräte</act:name>
- <act:id type="new">e05803ace6b01012d741a9b390a427f9</act:id>
+ <act:id type="new">c2f1539e1bb64453bdedde1796b87594</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -13055,14 +17511,14 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sonstiger Betriebsbedarf</act:name>
- <act:id type="new">7d1c28e38e25d2b36ada936a584c54a7</act:id>
+ <act:id type="new">483f8d1528e646cb98b2b046a6e7a662</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -13073,123 +17529,219 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Nebenkosten des Geldverkehrs</act:name>
- <act:id type="new">44eb5bed859eb08a5827f21a47dcf71a</act:id>
+ <act:id type="new">85ffd644ad9f47f5b36912fe3ce7810d</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6855</act:code>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Aufwendungen aus Anteilen an Kapitalgesellschaften 100 %/ 50 % nicht abzugsfähig (inländische Kap.Ges.)</act:name>
- <act:id type="new">7beb322246f002bd4296c28dbddd499d</act:id>
+ <act:id type="new">4d18724960904b7c90748923bd4e7e83</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6856</act:code>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Aufwendungen aus der Veräußerung von Anteilen an Kapitalgesellschaften 100 %/50 % nicht abzugsfähig</act:name>
- <act:id type="new">f47307d6e04a1b6505f3cb25663e5eb6</act:id>
+ <act:id type="new">6ec6a9fb31194a4da9674bcf0f595ff8</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6857</act:code>
<act:description>inländische Kap.Ges.</act:description>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Aufwendungen für Abraum- und Abfallbeseitigung</act:name>
- <act:id type="new">297bc769e47a9de3f3a79d80d738be12</act:id>
+ <act:id type="new">790f16628f5c4f7fb1a3e3169aab1ce5</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6859</act:code>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Nicht abziehbare Vorsteuer</act:name>
- <act:id type="new">409e30043821b8a8cc676a839f7ad79c</act:id>
+ <act:id type="new">88968c29151043a28344b9bc0358fcce</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6860</act:code>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Nicht abziehbare Vorsteuer 7%</act:name>
- <act:id type="new">af952f3fad333029c06aaa880d0c243b</act:id>
+ <act:id type="new">b5ce95018f5e43d38edc5429560a7bbd</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6865</act:code>
- <act:parent type="new">409e30043821b8a8cc676a839f7ad79c</act:parent>
+ <act:parent type="new">88968c29151043a28344b9bc0358fcce</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Nicht abziehbare Vorsteuer 16%</act:name>
- <act:id type="new">0fa17f3721cfdbee57682773a67bae9c</act:id>
+ <act:name>Nicht abziehbare Vorsteuer 19 %</act:name>
+ <act:id type="new">f4614d030a4541c2a0836dbc5fa00e70</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6870</act:code>
- <act:parent type="new">409e30043821b8a8cc676a839f7ad79c</act:parent>
+ <act:code>6871</act:code>
+ <act:parent type="new">88968c29151043a28344b9bc0358fcce</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Nicht abziehbare Hälfte der Aufsichtsratsvergütungen</act:name>
- <act:id type="new">45e0300b7a2ab7021760b47ee8ae9b37</act:id>
+ <act:id type="new">73f68c1c71d64f7bb3d9f13fd686d403</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6875</act:code>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Abziehbare Aufsichtsratsvergütungen</act:name>
- <act:id type="new">210fec9cbfd08595f74e7cc5b419b5f3</act:id>
+ <act:id type="new">b56b5125748c4b7c80830875113573d6</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6876</act:code>
- <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Vergütungen an Gesellschafter für die miet- oder pachtweise Überlassung ihrer beweglichen Wirtschaftsgüter</act:name>
+ <act:id type="new">b338e2a4ad964a469e6cea5df786b850</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6833</act:code>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Vergütungen an Mitunternehmer für die miet- oder pachtweise Überlassung ihrer beweglichen Wirtschaftsgüter § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</act:name>
+ <act:id type="new">0c01d2e62ab849dd8d465772db541755</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6834</act:code>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Pacht (bewegliche Wirtschaftsgüter</act:name>
+ <act:id type="new">e957cff2d6d142dfa2907a46f174ede5</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6836</act:code>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Aufwendungen für die zeitlich befristete Überlassung von Rechten (Lizenzen, Konzessionen)</act:name>
+ <act:id type="new">bdc24635ddc64702a9194e054d2ffc95</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6837</act:code>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Aufwendungen für gemietete oder gepachtete bewegliche Wirtschaftsgüter, die gewerbesteuerlich hinzuzurechnen sind</act:name>
+ <act:id type="new">55538ef06a08493faf535274ff00f4b7</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6838</act:code>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Genossenschaftliche Rückvergütung an Mitglieder</act:name>
+ <act:id type="new">b919a884640f40cb935b0c7f4f103ce3</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6854</act:code>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Veräußerungskosten § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG (bei Veräußerungsverlust)</act:name>
+ <act:id type="new">54cae6c090f74b399a52883d394098d0</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6858</act:code>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Verwahrentgelt</act:name>
+ <act:id type="new">ac78be6d2d984f0daf7887b3d0d77507</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6879</act:code>
+ <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>sonstige betriebliche Aufwendungen</act:name>
- <act:id type="new">a68fab40b7f841b6f098a05d45916099</act:id>
+ <act:id type="new">6c23d0b8ec314ade901209f7c576a612</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -13200,38 +17752,38 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+ <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Fremdleistungen und Fremdarbeiten</act:name>
- <act:id type="new">919e23f97a18a15ffafc63f6e7350222</act:id>
+ <act:id type="new">c086aa0fce9749b4b132b1607a4e0ae6</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6303</act:code>
- <act:parent type="new">a68fab40b7f841b6f098a05d45916099</act:parent>
+ <act:parent type="new">6c23d0b8ec314ade901209f7c576a612</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sonstige betriebl.u.regelm.Aufwendungen</act:name>
- <act:id type="new">96b74a97ef5abc059013eb2598036be8</act:id>
+ <act:id type="new">f6f32c12323f4c0b875a59ee20710ff5</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6304</act:code>
- <act:parent type="new">a68fab40b7f841b6f098a05d45916099</act:parent>
+ <act:parent type="new">6c23d0b8ec314ade901209f7c576a612</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>5) Fahrzeugkosten</act:name>
- <act:id type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:id>
+ <act:id type="new">6909c46efaee4499aabf717091fb8be2</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -13242,26 +17794,26 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+ <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Kfz-Versicherungen</act:name>
- <act:id type="new">e372143fdb11893eaa5ceadb0e65bf2a</act:id>
+ <act:id type="new">bf73d3c20e5344d68e9c9bd591a095a1</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6520</act:code>
- <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+ <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Laufende Kfz-Betriebskosten</act:name>
- <act:id type="new">9f985712d629836f14a1b3ac5e6888dc</act:id>
+ <act:id type="new">55d1911670814cd6b62a654bad4600bf</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -13272,14 +17824,14 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+ <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Kfz-Reparaturen</act:name>
- <act:id type="new">2466cf3d44b832aeb8f2aa15abd296e5</act:id>
+ <act:id type="new">ded8bd8e19e442f0b09899b4cb3732cd</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -13290,14 +17842,14 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+ <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Garagenmiete</act:name>
- <act:id type="new">ce87091ed71a47b61fcfbe6496e4e366</act:id>
+ <act:id type="new">1c2739822bed4f5dac22a89cf723753d</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -13308,14 +17860,14 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+ <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Leasingfahrzeugkosten</act:name>
- <act:id type="new">e50e36067ac6cc3efd0ca87933f69190</act:id>
+ <act:id type="new">c4f9863fdbc74ef6a1b814ce485ed507</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -13326,14 +17878,14 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+ <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sonstige Kfz-Kosten</act:name>
- <act:id type="new">32c57509c7ea9f75a13e5ddfd2881903</act:id>
+ <act:id type="new">7631bb6374734a6c9d98a12ecba8ed44</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -13344,99 +17896,111 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+ <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Mautgebühren</act:name>
- <act:id type="new">b03949fef50b5655c42323b71602e488</act:id>
+ <act:id type="new">192d16a26a6041ebb79156ca45c96670</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6580</act:code>
- <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+ <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Kfz-Kosten für betrieblich genutzte, zum Privatvermögen gehörende Kraftfahrzeuge</act:name>
- <act:id type="new">395107ca46dc20f69a86b070b0aea713</act:id>
+ <act:id type="new">3303bb92b51848afbbadc1e667078db3</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6590</act:code>
- <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+ <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Fremdfahrzeugkosten</act:name>
- <act:id type="new">6d6aa1a0a5177fc69aed2328b236abdd</act:id>
+ <act:id type="new">1a0fb71c10194484be245b845688da5e</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6595</act:code>
- <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+ <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Mietleasingaufwendungen für Elektrofahrzeuge, die gewerbesteuerlich hinzuzurechnen sind</act:name>
+ <act:id type="new">1de6e1e1af17488cbafb7ab3cb6d6887</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6565</act:code>
+ <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>7) Kosten der Warenabgabe</act:name>
- <act:id type="new">f426b343a06164be037f65c82153a874</act:id>
+ <act:id type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6700</act:code>
<act:description>Vertriebskosten</act:description>
- <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+ <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Verpackungsmaterial</act:name>
- <act:id type="new">f8f3e2cbfb60c11ff0ad4da57b5e892f</act:id>
+ <act:id type="new">58e3fdf412444a87a74236e136230ae7</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6710</act:code>
- <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
+ <act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Ausgangsfrachten</act:name>
- <act:id type="new">8e2478b0f84490bd038922985731589a</act:id>
+ <act:id type="new">ef809de7440b486b989c9ac5ddb9a645</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6740</act:code>
- <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
+ <act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Transportversicherungen</act:name>
- <act:id type="new">31f7c5cead72323f6eb941e78cfa0633</act:id>
+ <act:id type="new">c433dcade0e941659354b4e96eb87cbf</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6760</act:code>
- <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
+ <act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Verkaufsprovisionen</act:name>
- <act:id type="new">4cd98cc73bd54c99cce8d019d4a657d0</act:id>
+ <act:id type="new">46bd633c092f4010a37a085cbb682bca</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -13447,14 +18011,14 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
+ <act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Fremdarbeiten (Vertrieb)</act:name>
- <act:id type="new">a30405fee0acc89fcf1f28f3763b719d</act:id>
+ <act:id type="new">0611795c5a5b4e339205f10066a2583a</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -13465,14 +18029,14 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
+ <act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Aufwand für Gewährleistung</act:name>
- <act:id type="new">4f62e5bc3d3166237c90cfdad7c59879</act:id>
+ <act:id type="new">ecc25bf5ddfc408bb1580b6f8c422f1e</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -13483,50 +18047,50 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
+ <act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Aufwendungen aus Kursdifferenzen</act:name>
- <act:id type="new">00c7e61255603682c8bf7af5368a2dfc</act:id>
+ <act:id type="new">cde96c30a8ca4457bbaa7d33f16ac4b3</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6880</act:code>
- <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+ <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Aufwendungen aus der Währungsumstellung auf den Euro (Art. 43 Abs. 1 EGHGB)</act:name>
- <act:id type="new">fa7e2262a96d9e5b4553cc596cf8a20e</act:id>
+ <act:name>Aufwendungen aus Bewertung Finanzmittelfonds</act:name>
+ <act:id type="new">8941bd873057474a8a5c92ce04158831</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6882</act:code>
- <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+ <act:code>6883</act:code>
+ <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Aufwendungen aus Bewertung Finanzmittelfonds</act:name>
- <act:id type="new">5b46fa7a80c8383b7817987ffdc2d41a</act:id>
+ <act:name>Aufwendungen aus der Währungsumrechnung (nicht § 256a HGB)</act:name>
+ <act:id type="new">4331cc711447473fbcf39d11c1eca3d4</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6883</act:code>
- <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+ <act:code>6881</act:code>
+ <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>b) Verluste aus dem Abgang von Gegenständen des Anlagevermögens</act:name>
- <act:id type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:id>
+ <act:id type="new">f2667d36a874405a886d5f65a93fb3c2</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -13536,182 +18100,182 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+ <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Erlöse aus Verkäufen Sachanlagevermögen steuerfrei §4 Nr. 1a UStG</act:name>
- <act:id type="new">3ed8139edb0209b9ecccfc8b2e60e90a</act:id>
+ <act:id type="new">a0437c07fc3e475cbe55f9e1156310db</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6884</act:code>
<act:description>bei Buchverlust</act:description>
- <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+ <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erlöse aus Verkäufen Sachanlagevermögen 16% USt</act:name>
- <act:id type="new">187525b967b669624823c158eca38554</act:id>
+ <act:name>Erlöse aus Verkäufen Sachanlagevermögen 19% USt</act:name>
+ <act:id type="new">53e4f00a5bd742d28c92b63631f2a70a</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6885</act:code>
<act:description>bei Buchverlust</act:description>
- <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+ <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Erlöse aus Verkäufen Sachanlagevermögen steuerfrei §4 Nr. 1b UStG</act:name>
- <act:id type="new">982804cfea02b767b7c1c8ef7f93ca77</act:id>
+ <act:id type="new">cc88f299732747598a66a734aed1baf4</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6888</act:code>
<act:description>bei Buchverlust</act:description>
- <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+ <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Erlöse aus Verkäufen Sachanlagevermögen</act:name>
- <act:id type="new">c5007c2e4c42b3ab16c573f5c5b71237</act:id>
+ <act:id type="new">952461ef78554fe2a2ec9416913f7f75</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6889</act:code>
<act:description>bei Buchverlust</act:description>
- <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+ <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Erlöse aus Verkäufen immaterieller Vermögensgegenstände</act:name>
- <act:id type="new">5bb07cd267ccdd792f4144087f4e96e6</act:id>
+ <act:id type="new">734994ec63b94ef2bee29e353f75cf1b</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6890</act:code>
<act:description>bei Buchverlust</act:description>
- <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+ <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Erlöse aus Verkäufen Finanzanlagen</act:name>
- <act:id type="new">cf201527246b075ad0bb188073172c04</act:id>
+ <act:id type="new">29195c7cce2d4587a18830c9b8954195</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6891</act:code>
<act:description>bei Buchverlust</act:description>
- <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+ <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Erlöse aus Verkäufen Finanzanlagen 100 %/50 % nicht abzugsfähig (inländische Kap.Ges.)</act:name>
- <act:id type="new">23542910d9e3b6c903cac7a39e9c1f41</act:id>
+ <act:id type="new">63f0798f27764b558b1cbfe890e8681b</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6892</act:code>
<act:description>bei Buchverlust</act:description>
- <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+ <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Anlagenabgänge Sachanlagen</act:name>
- <act:id type="new">fe45e8c5d3f8605f609e968498d50094</act:id>
+ <act:id type="new">d81d5c146eb14554846d46f631ddfc2a</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6895</act:code>
<act:description>Restbuchwert bei Buchverlust</act:description>
- <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+ <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Anlagenabgänge immaterielle Vermögensgegenstände</act:name>
- <act:id type="new">390b3d0248094ceb49d7d9e6b0c97923</act:id>
+ <act:id type="new">50c7ac2d8f874730a0dd4b74f4901617</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6896</act:code>
<act:description>Restbuchwert bei Buchverlust</act:description>
- <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+ <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Anlagenabgänge Finanzanlagen</act:name>
- <act:id type="new">80e6bbb81081322e2ceb274401638051</act:id>
+ <act:id type="new">0bcd2fadc05c47f3bd6138598705f636</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6897</act:code>
<act:description>Restbuchwert bei Buchverlust</act:description>
- <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+ <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Anlagenabgänge Finanzanlagen 100 %/50 % nicht abzugsfähig (inländische Kap.Ges.)</act:name>
- <act:id type="new">6d004f5ad548387f5d77ab1022bb6b23</act:id>
+ <act:id type="new">8af5544fe6034c6eac102ee9d939eed4</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6898</act:code>
<act:description>Restbuchwert bei Buchverlust</act:description>
- <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+ <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Verluste aus dem Abgang von Gegenständen des Anlagevermögens</act:name>
- <act:id type="new">d9425d48258c29b16537a1120e87a95d</act:id>
+ <act:id type="new">10a27b6cdfa34f0985f5c70f40746bb7</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6900</act:code>
- <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+ <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Verluste aus der Veräußerung von Anteilen an Kapitalgesellschaften 100 %/50 % nicht abzugsfähig</act:name>
- <act:id type="new">a165c149a5fe61978d3080b8caf58829</act:id>
+ <act:id type="new">5213d2a0e0d34171ae45bb4b7a5f24cb</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6903</act:code>
<act:description>inländische Kap.Ges.</act:description>
- <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+ <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>c) Verluste aus Wertminderungen oder aus dem Abgang von Gegenständen des Umlaufvermögens und Einstellung in die Pauschalwertberichtigung zu Forderungen</act:name>
- <act:id type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:id>
+ <act:id type="new">5dce0912f2594b528202b6387cda35a6</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -13721,113 +18285,149 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+ <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Verluste aus dem Abgang von Gegenständen des Umlaufvermögens außer Vorräten</act:name>
- <act:id type="new">a7934ed6bc0c227f56a8db770ce56d3c</act:id>
+ <act:id type="new">526ae5a6779141edb1a4abbdf0379151</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6905</act:code>
- <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+ <act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Verluste aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräten) 100%/50% nicht abzugsfähig</act:name>
- <act:id type="new">7b6a56cb9be31c2ac6876f9334656876</act:id>
+ <act:id type="new">60a54053a155456bbe69a3a765e762fd</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6906</act:code>
<act:description>inländische Kap.Ges.</act:description>
- <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+ <act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Abschreibungen auf Umlaufvermögen außer Vorräten und Wertpapieren des UV</act:name>
- <act:id type="new">f6c642a842a00ec870be113993c3bca5</act:id>
+ <act:id type="new">c5eba6085b8e4309bb467534914c6773</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6910</act:code>
<act:description>übliche Höhe</act:description>
- <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+ <act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Abschreibungen auf Umlaufvermögen außer Vorräten und Wertpapieren des UV, steuerrechtlich bedingt</act:name>
- <act:id type="new">a07a9feb4404c803a7809d141ce814f4</act:id>
+ <act:id type="new">d0e98d2c3f544199a1180e4c586d027b</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6912</act:code>
<act:description>übliche Höhe</act:description>
- <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+ <act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Vorwegnahme künftiger Wertschwankungen im Umlaufvermögen außer Vorräten und Wertpapieren</act:name>
- <act:id type="new">f30a9e85f809307b9c6b686612b270db</act:id>
+ <act:name>Einstellung in die Pauschalwertberichtigung zu Forderungen</act:name>
+ <act:id type="new">52582e5807f54622b9e2aaec7a1e8d72</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6915</act:code>
- <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+ <act:code>6920</act:code>
+ <act:parent type="new">5dce0912f2594b528202b6387cda35a6</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="new">06bbb091b575d82b5aa9b10d4e5a1244</act:id>
+ <act:name>Verluste aus dem Abgang von Gegenständen des Anlagevermögens</act:name>
+ <act:id type="new">c5333767418640c7be4c7314c33cc5ff</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6916</act:code>
- <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+ <act:code>6900</act:code>
+ <act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Aufwendungen aus der Zuschreibung von steuerlich niedriger bewerteten Rückstellungen</act:name>
- <act:id type="new">4fd7ecf98b836a356fd25b36ac0c30af</act:id>
+ <act:name>Verluste aus der Veräußerung von Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG9)</act:name>
+ <act:id type="new">480f3e76599341beb404d72b5618bd0c</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6917</act:code>
- <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+ <act:code>6903</act:code>
+ <act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Einstellung in die Pauschalwertberichtigung zu Forderungen</act:name>
- <act:id type="new">ef483122f903e11765f2bb8a857d2c6e</act:id>
+ <act:name>Abgang von Wirtschaftsgütern des Umlaufvermögens nach § 4 Abs. 3 Satz 4 EStG</act:name>
+ <act:id type="new">2df9eebb86e942c599f7a2ad1816401a</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6920</act:code>
- <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+ <act:code>6907</act:code>
+ <act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Abgang von Wirtschaftsgütern des Umlaufvermögens § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG nach § 4 Abs. 3 Satz 4 EStG</act:name>
+ <act:id type="new">3ce27d6e68ab452ba459a0b72b7c0c0d</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6908</act:code>
+ <act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Aufwendungen aus dem Erwerb eigener Anteile</act:name>
+ <act:id type="new">c92bb0cc515d4c27a58a99776909b2b5</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6918</act:code>
+ <act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Einstellungen in die steuerliche Rücklage nach § 6b Abs. 3 EStG</act:name>
+ <act:id type="new">9757b37634ad4c97b5c95709330b13ce</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6922</act:code>
+ <act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>d) sonstige Aufwendungen im Rahmen der gewöhnlichen Geschäftstätigkeit</act:name>
- <act:id type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:id>
+ <act:id type="new">31abb67e977d48d89d91143347845d3a</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -13837,122 +18437,122 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+ <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Zuwendungen, Spenden, steuerlich nicht abziehbar</act:name>
- <act:id type="new">aadb8713bc20c46eaee73559e0a933f1</act:id>
+ <act:id type="new">8d85d5383a6d478f8fa40ecc712c1b36</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6390</act:code>
- <act:parent type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+ <act:parent type="new">31abb67e977d48d89d91143347845d3a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Zuwendungen, Spenden für wissenschaftliche und kulturelle Zwecke</act:name>
- <act:id type="new">a8ffe0b01093b873492b97badafdab63</act:id>
+ <act:id type="new">333b904414da4b44bdaf9b55a2188ba2</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6391</act:code>
- <act:parent type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+ <act:parent type="new">31abb67e977d48d89d91143347845d3a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Zuwendungen, Spenden für mildtätige Zwecke</act:name>
- <act:id type="new">5ff5de52e63d97482570719feb2bb6aa</act:id>
+ <act:id type="new">3e546a8288b145e9859a4e6f86156cc5</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6392</act:code>
- <act:parent type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+ <act:parent type="new">31abb67e977d48d89d91143347845d3a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Zuwendungen, Spenden für kirchliche, religiöse und gemeinntüzige Zwecke</act:name>
- <act:id type="new">edeca0cc0461c100459c6011b003b282</act:id>
+ <act:id type="new">39c5546937ed4a6b8b987b24dbd005ec</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6393</act:code>
- <act:parent type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+ <act:parent type="new">31abb67e977d48d89d91143347845d3a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Zuwendungen, Spenden an politische Parteien</act:name>
- <act:id type="new">12cb45b81ae35861c826eff9356f4fab</act:id>
+ <act:id type="new">e1efd8f3780f4ae59242b41c6a0d3a17</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6394</act:code>
- <act:parent type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+ <act:parent type="new">31abb67e977d48d89d91143347845d3a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Zuwendungen, Spenden an Stiftungen für gemeinnützige Zwecke i.S.d. §52 Abs. 2 Nr. 1-3 AO</act:name>
- <act:id type="new">865103769caad0200af84b6a2b0449eb</act:id>
+ <act:id type="new">d766e6577a5d4069be5767ab62be4f00</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6395</act:code>
- <act:parent type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+ <act:parent type="new">31abb67e977d48d89d91143347845d3a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Zuwendungen, Spenden an Stiftungen für gemeinnützige Zwecke i.S.d. §52 Abs. 2 Nr. 4 AO</act:name>
- <act:id type="new">7488fcc28c27087b0481310220281ca7</act:id>
+ <act:id type="new">30a9cb61d840433bb954503e9674b627</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6396</act:code>
- <act:parent type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+ <act:parent type="new">31abb67e977d48d89d91143347845d3a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Zuwendungen, Spenden an Stiftungen für kirchliche, religiöse und gemeinnützige Zwecke</act:name>
- <act:id type="new">ed5d24f9cdc13f4cd546a18535988205</act:id>
+ <act:id type="new">59e1b0ccaadd4a7ea0c71b45b40e8789</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6397</act:code>
- <act:parent type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+ <act:parent type="new">31abb67e977d48d89d91143347845d3a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Zuwendungen, Spenden an Stiftungen für wissenschaftliche, mildtätige, kulturelle Zwecke</act:name>
- <act:id type="new">e199b478a2ff769f3eb4896e46f7dbc2</act:id>
+ <act:id type="new">1a43e637776e44bc8749774294c48b3d</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6398</act:code>
- <act:parent type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+ <act:parent type="new">31abb67e977d48d89d91143347845d3a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>e) Kalkulatorische Kosten</act:name>
- <act:id type="new">69ea025cd488b1084c9fed0d584800e2</act:id>
+ <act:id type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -13962,158 +18562,158 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+ <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Kalkulatorischer Unternehmerlohn</act:name>
- <act:id type="new">0f5d5512038a1a2360f7d44666820838</act:id>
+ <act:id type="new">f4fd959ad3184301a5ad29cff13dcffe</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6970</act:code>
- <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
+ <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Kalkulatorische Miete und Pacht</act:name>
- <act:id type="new">07eceb470a85c5a8e8e015ec75732dc8</act:id>
+ <act:id type="new">4564d8981b5d4d02b7cd3fe7f1ffccfc</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6972</act:code>
- <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
+ <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Kalkulatorische Zinsen</act:name>
- <act:id type="new">f12d99dff71fceccff0bd84c746d80b2</act:id>
+ <act:id type="new">c621ba92e95c4190b7fbfd9fd2266351</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6974</act:code>
- <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
+ <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Kalkulatorische Abschreibungen</act:name>
- <act:id type="new">71abd428b3a7cab222308414d1165d6f</act:id>
+ <act:id type="new">ca96e0a25b384f2b85d4b38dd6eac482</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6976</act:code>
- <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
+ <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Kalkulatorische Wagnisse</act:name>
- <act:id type="new">ed4fd8143c9d488b8172b9642115f36b</act:id>
+ <act:id type="new">47e8f989ef104c6e908d442d8d7dd62d</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6978</act:code>
- <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
+ <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Kalkulatorischer Lohn für unentgeltliche Mitarbeiter</act:name>
- <act:id type="new">2e014ae18903126be1305c97fba9731e</act:id>
+ <act:id type="new">ca2fbfeac6cb4abb9e0643e75a1e6b1c</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6979</act:code>
- <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
+ <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Verrechneter kalkulatorischer Unternehmerlohn</act:name>
- <act:id type="new">f4c0a57e80206cf2d8c3d4033a6c7922</act:id>
+ <act:id type="new">a1f09c16e464470da7fe8ec4577063ea</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6980</act:code>
- <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
+ <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Verrechnete kalkulatorische Miete und Pacht</act:name>
- <act:id type="new">29367c6f4dfb2f9ebe6c807e2cb32b22</act:id>
+ <act:id type="new">ef309be9920142ac925edccf7d60d2e1</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6982</act:code>
- <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
+ <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Verrechnete kalkulatorische Zinsen</act:name>
- <act:id type="new">9cf9f573f298a7e4a69ffeeeb4855b6f</act:id>
+ <act:id type="new">34c8e9aef18849f4aa6f73836697a875</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6984</act:code>
- <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
+ <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Verrechnete kalkulatorische Abschreibungen</act:name>
- <act:id type="new">2ebf5cfae6514c2a1ed8176cf9346bc7</act:id>
+ <act:id type="new">a9ba72e6b841485da66a90e54cc9de50</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6986</act:code>
- <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
+ <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Verrechnete kalkulatorische Wagnisse</act:name>
- <act:id type="new">e24631f8be473272a47c3b3187dd1b5e</act:id>
+ <act:id type="new">608dcfbffcc04fbf8b17a65d9dd0dc75</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6988</act:code>
- <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
+ <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Verrechneter kalkulatorischer Lohn für unentgeltliche Mitarbeiter</act:name>
- <act:id type="new">f9218772672c2b3b1d0fec59a7fd384f</act:id>
+ <act:id type="new">92693d25864c4385b4f59af36bebb73d</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6989</act:code>
- <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
+ <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>f) Kosten bei Anwendung des Umsatzkostenverfahrens</act:name>
- <act:id type="new">7b9852168571d463059f1a9a038ca8ff</act:id>
+ <act:id type="new">703abc275ca64d9b8e6c6bbc0bc63a62</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -14123,137 +18723,125 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+ <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Herstellungskosten</act:name>
- <act:id type="new">ba73ed9d5b56579a0e0f1fb9be3b08f7</act:id>
+ <act:id type="new">41df9b5a53934442847602201c504664</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6990</act:code>
<act:description>Pos 2. der GUV beim Umsatzkostenverfahren</act:description>
- <act:parent type="new">7b9852168571d463059f1a9a038ca8ff</act:parent>
+ <act:parent type="new">703abc275ca64d9b8e6c6bbc0bc63a62</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Verwaltungskosten</act:name>
- <act:id type="new">efa1c2dac899e2417457a461d74506b6</act:id>
+ <act:id type="new">74dc6a7df9a449b5bc819df19cb8eaea</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6992</act:code>
<act:description>Pos 5. der GUV beim Umsatzkostenverfahren</act:description>
- <act:parent type="new">7b9852168571d463059f1a9a038ca8ff</act:parent>
+ <act:parent type="new">703abc275ca64d9b8e6c6bbc0bc63a62</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Vertriebskosten</act:name>
- <act:id type="new">82f166849822c439759e1c6d59efb626</act:id>
+ <act:id type="new">14dcdac9b1ee45e4a6728672a44b3a01</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6994</act:code>
<act:description>Pos 4. der GUV beim Umsatzkostenverfahren</act:description>
- <act:parent type="new">7b9852168571d463059f1a9a038ca8ff</act:parent>
+ <act:parent type="new">703abc275ca64d9b8e6c6bbc0bc63a62</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Gegenkonto zu 6990 bis 6998</act:name>
- <act:id type="new">9462aa571417fd3f84517efe9750f3ab</act:id>
+ <act:id type="new">7f955ec81f104f1eabbcdd153ac59c4d</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6999</act:code>
- <act:parent type="new">7b9852168571d463059f1a9a038ca8ff</act:parent>
+ <act:parent type="new">703abc275ca64d9b8e6c6bbc0bc63a62</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Einstellung in die Einzelwertberichtigung zu Forderungen</act:name>
- <act:id type="new">8163fd4c7d3eca37779981b3fa479f0c</act:id>
+ <act:id type="new">ad2dd2d59fa94f6788390290a7fb09d7</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6923</act:code>
- <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+ <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Einstellungen in Sonderposten mit Rücklageanteil (steuerfreie Rücklagen)</act:name>
- <act:id type="new">bd0c0f4c5e274ad6e60cfb18cc2ca7e5</act:id>
+ <act:id type="new">1780c462a800430086deacbd6cf8879d</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6925</act:code>
- <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
- </gnc:account>
- <gnc:account version="2.0.0">
- <act:name>Einstellungen in Sonderposten mit Rücklageanteil (Ansparabschreibungen)</act:name>
- <act:id type="new">958bcef2a9a95bb7fb94cf890c32e22b</act:id>
- <act:type>EXPENSE</act:type>
- <act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
- <cmdty:id>EUR</cmdty:id>
- </act:commodity>
- <act:commodity-scu>100</act:commodity-scu>
- <act:code>6926</act:code>
- <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+ <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Einstellungen in Sonderposten mit Rücklageanteil (Sonderabschreibungen)</act:name>
- <act:id type="new">d178ab7cd9f293421fe9c19d4e13fea0</act:id>
+ <act:id type="new">f316e30922e94c10b660d66691bb69d1</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6927</act:code>
- <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+ <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Einstellungen in Sonderposten mit Rücklageanteil (Existenzgründerrücklage)</act:name>
- <act:id type="new">a925fa0dcc3618aba6ee7df3eb317b1e</act:id>
+ <act:id type="new">6e1188882e7a414bba072c9b07ac36e8</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6928</act:code>
- <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+ <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Einstellungen in Sonderposten mit Rücklageanteil (§52 Abs. 16 EStG)</act:name>
- <act:id type="new">77d002bae022921736161cb5f75a114c</act:id>
+ <act:id type="new">d24212273e2745cd95791aa42c41bb3e</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6929</act:code>
- <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+ <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungsverluste</act:name>
- <act:id type="new">18243e4b412ad0a904dc36d08b20f695</act:id>
+ <act:id type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -14265,105 +18853,90 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+ <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungsverluste 7% USt</act:name>
- <act:id type="new">96b7ddc8873d37c832c1895bb5295877</act:id>
+ <act:id type="new">0fdfde130cdf49efa28d54dea6e7d648</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6931</act:code>
<act:description>übliche Höhe</act:description>
- <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
+ <act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungsverluste aus steuerfreien EG-Lieferunge</act:name>
- <act:id type="new">5799ffd0a84b5b30cb70b3a9f61d8c2b</act:id>
+ <act:id type="new">7ffb2451d38f408abc503536c58bc16e</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6932</act:code>
<act:description>übliche Höhe</act:description>
- <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
+ <act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 7% USt</act:name>
- <act:id type="new">97446722c73f354b7352263e7f95bc4d</act:id>
+ <act:id type="new">4545478bcd074ad8beb8fc56e55ac8e5</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6933</act:code>
<act:description>übliche Höhe</act:description>
- <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
- </gnc:account>
- <gnc:account version="2.0.0">
- <act:name>Forderungsverluste aus im Inland steuerpflichtigen EGLieferungen 16% USt</act:name>
- <act:id type="new">83c1fdccdb8ad8c92f8dff79a93a8319</act:id>
- <act:type>EXPENSE</act:type>
- <act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
- <cmdty:id>EUR</cmdty:id>
- </act:commodity>
- <act:commodity-scu>100</act:commodity-scu>
- <act:code>6934</act:code>
- <act:description>übliche Höhe</act:description>
- <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
+ <act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Forderungsverluste 16% USt</act:name>
- <act:id type="new">39591bd8942fd922918d1bb6b93f4f9a</act:id>
+ <act:name>Forderungsverluste 15% USt</act:name>
+ <act:id type="new">29536a4753eb487687691499324a6649</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6935</act:code>
+ <act:code>6937</act:code>
<act:description>übliche Höhe</act:description>
- <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
+ <act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Forderungsverluste 15% USt</act:name>
- <act:id type="new">7378d4441f6dd694f08bdf075a3c8912</act:id>
+ <act:name>Forderungsverluste 19 % USt (übliche Höhe)</act:name>
+ <act:id type="new">419434bfac2a44eeb81ebf0d14634ac9</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6937</act:code>
- <act:description>übliche Höhe</act:description>
- <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
+ <act:code>6936</act:code>
+ <act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Forderungsverluste aus im Inland steuerpflichtigen EGLieferungen 15% USt</act:name>
- <act:id type="new">2c48f1ac4c9e5b5c1538185a0fac4086</act:id>
+ <act:name>Forderungsverluste aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt (übliche Höhe)</act:name>
+ <act:id type="new">4b054c86585e4dc5ae8bba7546750d9c</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6939</act:code>
- <act:description>übliche Höhe</act:description>
- <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
+ <act:code>6938</act:code>
+ <act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Periodenfremde Aufwendungen</act:name>
- <act:id type="new">af18df2b2025b73e9930a526e62d3c59</act:id>
+ <act:id type="new">c9ae7dd54e6f4f3196bebff6a3e94886</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -14375,38 +18948,62 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+ <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sonstige Aufwendungen betriebsfremd und regelmäßig</act:name>
- <act:id type="new">0b9c660016fdb2c55e77c6247a4a01d3</act:id>
+ <act:id type="new">8a0e4d76a55b4b0ba8555baa83a1e4f9</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6967</act:code>
- <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+ <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sonstige Aufwendungen unregelmäßig</act:name>
- <act:id type="new">9ae1bd620b72585ccb331cd711dcf928</act:id>
+ <act:id type="new">39b890e9605c46178ed2ca15ac8fb502</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6969</act:code>
- <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+ <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Einstellungen in die steuerliche Rücklage nach § 6b Abs. 10 EStG</act:name>
+ <act:id type="new">21db490de88c4032bca9fe3d8206ded6</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6924</act:code>
+ <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Sonstige nicht abziehbare Aufwendungen</act:name>
+ <act:id type="new">ce08ab4eff29451bbb9499b0042ac02b</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6968</act:code>
+ <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
</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">676de19f4a18cfe6f34d77b99c9c0902</act:id>
+ <act:id type="new">37074acb9b5948f888248d7a9418e6fc</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -14416,113 +19013,137 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Abschreibungen auf Finanzanlagen</act:name>
- <act:id type="new">330db1de3813d4b598b2646016d5bab4</act:id>
+ <act:name>Abschreibungen auf Finanzanlagen (dauerhaft)</act:name>
+ <act:id type="new">45d827b27d8d4d66829b904cba032124</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7200</act:code>
- <act:parent type="new">676de19f4a18cfe6f34d77b99c9c0902</act:parent>
+ <act:parent type="new">37074acb9b5948f888248d7a9418e6fc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Abschreibungen auf Finanzanlagen 100% / 50% nicht abzugsfähig</act:name>
- <act:id type="new">358c113659c03c17bc78f677e64f6b9f</act:id>
+ <act:name>Abschreibungen auf Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG (dauerhaft)</act:name>
+ <act:id type="new">9570a51d96734fe3909057dd2d025b43</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7204</act:code>
<act:description>inländische Kap.Ges.</act:description>
- <act:parent type="new">330db1de3813d4b598b2646016d5bab4</act:parent>
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</gnc:account>
<gnc:account version="2.0.0">
<act:name>Abschreibungen aufgrund von Verlustanteilen an Mitunternehmerschaften §8 GewStG</act:name>
- <act:id type="new">bd99edea1955d7a98773772ab91332f4</act:id>
+ <act:id type="new">05ce3dbf7b4a4d538eb169e2054029bb</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7208</act:code>
- <act:parent type="new">330db1de3813d4b598b2646016d5bab4</act:parent>
+ <act:parent type="new">45d827b27d8d4d66829b904cba032124</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Abschreibungen auf Wertpapiere des Umlaufvermögens</act:name>
+ <act:id type="new">244b5ca99dca473faede03a299cd9b4a</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7210</act:code>
+ <act:parent type="new">45d827b27d8d4d66829b904cba032124</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Abschreibungen auf Wertpapiere des Umlaufvermögens 100% / 50% nicht abzugsfähig</act:name>
+ <act:id type="new">d3cb4fe28c0c4bcea6012ee2d4f95987</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7214</act:code>
+ <act:description>inländische Kap.Ges.</act:description>
+ <act:parent type="new">45d827b27d8d4d66829b904cba032124</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Abschreibungen auf Wertpapiere des Umlaufvermögens</act:name>
- <act:id type="new">73ee82a70b1684f63ff518efbffe2f49</act:id>
+ <act:name>Abschreibungen auf Finanzanlagen aufgrund steuerlicher Sondervorschriften</act:name>
+ <act:id type="new">9a8d1438b31748169677c89c545dd59a</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7210</act:code>
- <act:parent type="new">330db1de3813d4b598b2646016d5bab4</act:parent>
+ <act:code>7250</act:code>
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<gnc:account version="2.0.0">
- <act:name>Abschreibungen auf Wertpapiere des Umlaufvermögens 100% / 50% nicht abzugsfähig</act:name>
- <act:id type="new">7911b18245637ed89f2c415b63d70b4a</act:id>
+ <act:name>Abschreibungen auf Finanzanlagen auf Grund § 6b EStG-Rücklage, § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG</act:name>
+ <act:id type="new">e968b0e184f746ea884fdfee1e73eb2e</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7214</act:code>
+ <act:code>7255</act:code>
<act:description>inländische Kap.Ges.</act:description>
- <act:parent type="new">330db1de3813d4b598b2646016d5bab4</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Abschreibungen auf Finanzanlagen aufgrund steuerlicher Sondervorschriften</act:name>
- <act:id type="new">3931c679d22ec4e1e3c22f47fc33a998</act:id>
+ <act:name>Abschreibungen auf Finanzanlagen (nicht dauerhaft)</act:name>
+ <act:id type="new">4c6d96f7534a4826a938244293838410</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7250</act:code>
- <act:parent type="new">330db1de3813d4b598b2646016d5bab4</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften 100% / 50% nicht abzugsfähig</act:name>
- <act:id type="new">67c96069ce438824638e4e15916597fc</act:id>
+ <act:name>Abschreibungen auf Finanzanlagen - verbundene Unternehmen</act:name>
+ <act:id type="new">90e3b2ca45bf49c7ac5ee1c0d0a0cbc8</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7255</act:code>
- <act:description>inländische Kap.Ges.</act:description>
- <act:parent type="new">330db1de3813d4b598b2646016d5bab4</act:parent>
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- <act:id type="new">931177616ce28c479616ee898e40e54f</act:id>
+ <act:name>Abschreibungen auf Wertpapiere des Umlaufvermögens - verbundene Unternehmen</act:name>
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<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:name>13. Zinsen und ähnliche Aufwendungen</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
@@ -14532,14 +19153,14 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
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<gnc:account version="2.0.0">
<act:name>- davon an verbundene Unternehmen</act:name>
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+ <act:id type="new">bf8e0e526e3d448589f739ffeb2c35b8</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -14549,87 +19170,87 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
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<act:name>Zinsen und ähnliche Aufwendungen an verbundene Unterbundenen nehmen</act:name>
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+ <act:id type="new">c0cc8e4a0b124f77b185a58f81b7009c</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>7309</act:code>
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<gnc:account version="2.0.0">
<act:name>Zinsaufwendungen für kurzfristige Verbindlichkeiten an verbundene Unternehmen</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>7319</act:code>
- <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
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<gnc:account version="2.0.0">
<act:name>Zinsaufwendungen für langfristige Verbindlichkeiten an verbundene Unternehmen</act:name>
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+ <act:id type="new">eeeda07561a044c6b69ccde59d859215</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>7329</act:code>
- <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
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<gnc:account version="2.0.0">
<act:name>Zinsähnliche Aufwendungen an verbundene Unternehmen</act:name>
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<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>7339</act:code>
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<gnc:account version="2.0.0">
<act:name>Diskontaufwendungen an verbundene Unternehmen</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>7349</act:code>
- <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
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<gnc:account version="2.0.0">
<act:name>Zinsen und ähnliche Aufwendungen an verbundene Unternehmen 100 %/50 % nicht abzugsfähig</act:name>
- <act:id type="new">f40038a15e50f1e799367827fee722f2</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>7351</act:code>
<act:description>inländische Kap.Ges.</act:description>
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<gnc:account version="2.0.0">
<act:name>Aufwendungen aus Verlustübernahme und aufgrund einer Gewinngemeinschaft, eines Gewinn- oder Teilgewinnabführungsvertrags abgeführte Gewinne</act:name>
- <act:id type="new">61f884f026b5cec86f75f7b9b25ea945</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
@@ -14639,271 +19260,438 @@
<slot:value type="string">true</slot:value>
</slot>
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<gnc:account version="2.0.0">
<act:name>Aufwendungen aus Verlustübernahme</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>7390</act:code>
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<act:name>Abgeführte Gewinne aufgrund einer Gewinngemeinschaft</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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<act:code>7392</act:code>
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<act:name>Abgeführte Gewinne aufgrund eines Gewinn- oder Teilgewinnabführungsvertrags</act:name>
- <act:id type="new">55fd30f01dc015a758adc2569c341d5c</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>7394</act:code>
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<gnc:account version="2.0.0">
<act:name>Abgeführte Gewinnanteile an stille Gesellschafter §8 GewStG</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<cmdty:id>EUR</cmdty:id>
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<act:code>7399</act:code>
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<act:name>Zinsen und ähnliche Aufwendungen</act:name>
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- <cmdty:space>ISO4217</cmdty:space>
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<act:code>7300</act:code>
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- <cmdty:space>ISO4217</cmdty:space>
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<act:code>7303</act:code>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:code>7304</act:code>
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- <cmdty:space>ISO4217</cmdty:space>
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<act:code>7305</act:code>
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<act:name>Zinsaufwendungen §§233a bis 237 AO</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>7306</act:code>
<act:description>Personenternehmen</act:description>
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- <cmdty:space>ISO4217</cmdty:space>
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<act:code>7310</act:code>
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<act:code>7313</act:code>
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- <act:id type="new">3b18d6e9227a2b37f21f0108977313d4</act:id>
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+ <cmdty:space>CURRENCY</cmdty:space>
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+ <cmdty:space>CURRENCY</cmdty:space>
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<gnc:account version="2.0.0">
<act:name>Zinsaufwendungen für langfristige Verbindlichkeiten</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:description>(länger als 1 Jahr)</act:description>
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<act:name>Zinsaufwendungen für Gebäude, die zum Betriebsvermögen gehören</act:name>
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<act:name>Zinsen zur Finanzierung des Anlagevermögen</act:name>
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<act:name>Renten und dauernde Lasten aus Gründung/Erwerb §8 GewStG</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:name>Zinsaufwendungen an Mitunternehmer für die Hingabe von Kapital §15 EStG</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:code>7328</act:code>
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+ <act:parent type="new">54502fc422114e14a4ec754235464ba5</act:parent>
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+ <gnc:account version="2.0.0">
+ <act:name>Abschreibungen auf ein Agio oder Disagio/Damnum zur Finanzierung</act:name>
+ <act:id type="new">03f380a3c8da49f4a28374377c6fe6b9</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
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+ <act:code>7323</act:code>
+ <act:parent type="new">54502fc422114e14a4ec754235464ba5</act:parent>
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+ <gnc:account version="2.0.0">
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+ <act:id type="new">fc07104dde5b4dbca866ca707c9ae450</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7324</act:code>
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<gnc:account version="2.0.0">
<act:name>Zinsähnliche Aufwendungen</act:name>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:code>7330</act:code>
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<act:name>Diskontaufwendungen</act:name>
- <act:id type="new">262f8fda4cf7472e8302007611238c40</act:id>
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<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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<act:code>7340</act:code>
- <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
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<gnc:account version="2.0.0">
<act:name>Zinsen und ähnliche Aufwendungen 100 %/50 % nicht abzugsfähig</act:name>
- <act:id type="new">f0127b77131b4bc05f3dbc8b3adccbe2</act:id>
+ <act:id type="new">2332127ba09746d1a2a7232efe58f467</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>7350</act:code>
<act:description>inländische Kap.Ges.</act:description>
- <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
+ <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
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+ <gnc:account version="2.0.0">
+ <act:name>Kreditprovisionen und Verwaltungskostenbeiträge</act:name>
+ <act:id type="new">004db2cbd97f468b9d09c02874273c85</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7355</act:code>
+ <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
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+ <gnc:account version="2.0.0">
+ <act:name>Zinsanteil der Zuführungen zu Pensionsrückstellungen</act:name>
+ <act:id type="new">b8cfe0cd97cd4f1f8db8a1d4cb63dcb7</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7360</act:code>
+ <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Zinsaufwendungen aus der Abzinsung von Verbindlichkeiten</act:name>
+ <act:id type="new">135873f49ccc499f8ab3739e4ec89fd2</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7361</act:code>
+ <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Zinsaufwendungen aus der Abzinsung von Rückstellungen</act:name>
+ <act:id type="new">4af68908cb5d46b885ac88e199c84aaa</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7362</act:code>
+ <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Zinsaufwendungen aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen</act:name>
+ <act:id type="new">9e54756c5cec40148d57242e31eed3e2</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7363</act:code>
+ <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
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+ <gnc:account version="2.0.0">
+ <act:name>Zinsaufwendungen aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen zur Verrechnung nach § 246 Abs. 2 HGB</act:name>
+ <act:id type="new">fbac2efa88544847b6a9ffbd87265b1d</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7364</act:code>
+ <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
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+ <gnc:account version="2.0.0">
+ <act:name>Aufwendungen aus Vermögensgegenständen zur Verrechnung nach § 246 Abs. 2 HGB</act:name>
+ <act:id type="new">139fbe273159412d8e503e96923832ce</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7365</act:code>
+ <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Steuerlich nicht abzugsfähige Zinsaufwendungen aus der Abzinsung von Rückstellungen</act:name>
+ <act:id type="new">779c833eb9744f018df6845cc356bc0d</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7366</act:code>
+ <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>16. außerordentliche Aufwendungen</act:name>
- <act:id type="new">17d4b5a4b578ad6b4b9c1ba56a4822bd</act:id>
+ <act:name>16. Sonstige betriebliche Aufwendungen</act:name>
+ <act:id type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -14913,56 +19701,98 @@
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- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
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<gnc:account version="2.0.0">
- <act:name>Außerordentliche Aufwendungen</act:name>
- <act:id type="new">a425bb1a0869b8059903e0e1e4e6e7d7</act:id>
+ <act:name>Verluste durch Verschmelzung und Umwandlung</act:name>
+ <act:id type="new">55bdd568358e4a09ad654f23c085e82b</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
- <act:code>7500</act:code>
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- <act:parent type="new">17d4b5a4b578ad6b4b9c1ba56a4822bd</act:parent>
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+ <act:parent type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:parent>
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+ <gnc:account version="2.0.0">
+ <act:name>Verluste durch außergewöhnliche Schadensfälle (nur Bilanzierer)</act:name>
+ <act:id type="new">674da255516e40afac61468da127840f</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7552</act:code>
+ <act:parent type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:parent>
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+ <gnc:account version="2.0.0">
+ <act:name>Aufwendungen für Restrukturierungs- und Sanierungsmaßnahmen</act:name>
+ <act:id type="new">def62cddd85b4779a3a0254bba93f994</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7553</act:code>
+ <act:parent type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Verluste aus der Veräußerung oder der Aufgabe von Geschäftsaktivitäten nach Steuern</act:name>
+ <act:id type="new">0126b775ab884d7894e224937bfac6d6</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7554</act:code>
+ <act:parent type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:parent>
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+ <gnc:account version="2.0.0">
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+ <act:type>EXPENSE</act:type>
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+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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- <act:id type="new">b50841637aacd8821dbde8e6e05c3fac</act:id>
+ <act:name>Aufwendungen aus der Anwendung von Übergangsvorschriften (Pensionsrückstellungen)</act:name>
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<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
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- <act:code>7501</act:code>
- <act:parent type="new">a425bb1a0869b8059903e0e1e4e6e7d7</act:parent>
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- <act:id type="new">0412205ed5ffe3729f9cc5f108e85164</act:id>
+ <act:name>Aufwendungen aus der Anwendung von Ãœbergangsvorschriften (Latente Steuern)</act:name>
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- <cmdty:space>ISO4217</cmdty:space>
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<act:name>18. Steuern vom Einkommen und vom Ertrag</act:name>
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+ <act:id type="new">05444a42256640dab89287b1cf407bc0</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -14972,14 +19802,14 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Körperschaftsteuer</act:name>
- <act:id type="new">f00e5e2126e3acdb3789807e0596a497</act:id>
+ <act:id type="new">313a11f9cf9b44568e3a7e03515485bb</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -14990,14 +19820,14 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
+ <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Körperschaftsteuer für Vorjahre</act:name>
- <act:id type="new">dac7d570edd203341ce4d39c2517f750</act:id>
+ <act:id type="new">6d37dbdeac4040c289ee5df0ef33fa7e</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -15008,14 +19838,14 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">f00e5e2126e3acdb3789807e0596a497</act:parent>
+ <act:parent type="new">313a11f9cf9b44568e3a7e03515485bb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Körperschaftsteuererstattung Vorjahre</act:name>
- <act:id type="new">1cf095a03ae8f592517129e153888779</act:id>
+ <act:id type="new">75f219f419b64324aea2729bff626019</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -15026,171 +19856,195 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">f00e5e2126e3acdb3789807e0596a497</act:parent>
+ <act:parent type="new">313a11f9cf9b44568e3a7e03515485bb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Solidaritätszuschlagerstattungen für Vorjahre</act:name>
- <act:id type="new">1e77373beb4c9db9896dbe0a4fadadfb</act:id>
+ <act:id type="new">24970b94efd84be98942c4e60854eb2e</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7607</act:code>
- <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
+ <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Solidaritätszuschlag</act:name>
- <act:id type="new">37f2cf5b574a0246a80339837b08b586</act:id>
+ <act:id type="new">534e1aa1878447c483bddb64680f94de</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7608</act:code>
- <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
+ <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Solidaritätszuschlag für Vorjahre</act:name>
- <act:id type="new">ee391946c23bc42d7242a2e8274bfd5b</act:id>
+ <act:id type="new">b534e0b619c1472db07afb02eda9688e</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7609</act:code>
- <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
+ <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Gewerbesteuer</act:name>
- <act:id type="new">793d583394dea1e0cf246a96fdbec63b</act:id>
+ <act:id type="new">28ce26d102784d6b82d97a334886e91e</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7610</act:code>
- <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
+ <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gewerbeertragsteuer</act:name>
- <act:id type="new">68a54a040f323b6e7d1fb523cbd87ab5</act:id>
+ <act:name>Kapitalertragsteuer 25%</act:name>
+ <act:id type="new">82c7074f23674742b1d4e0d553286d07</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7620</act:code>
- <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
+ <act:code>7630</act:code>
+ <act:description>veraltet?</act:description>
+ <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Kapitalertragsteuer 25%</act:name>
- <act:id type="new">5e602d7d30968020455d5c3b186b28ca</act:id>
+ <act:name>Anrechenbarer Solidaritätszuschlag auf Kapitelertragsteuer 20%</act:name>
+ <act:id type="new">e75b083e01cd4bb98641da7b1c7ddb93</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7630</act:code>
- <act:description>veraltet?</act:description>
- <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
+ <act:code>7634</act:code>
+ <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Kapitalertragsteuer 20%</act:name>
- <act:id type="new">d1dcadd48624202fd54fec6da7856400</act:id>
+ <act:name>Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 25 %</act:name>
+ <act:id type="new">a6731c7c9aac4ab2a244a83754b3c88b</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7632</act:code>
- <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
+ <act:code>7633</act:code>
+ <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Anrechenbarer Solidaritätszuschlag auf Kapitelertragsteuer 20%</act:name>
- <act:id type="new">d66b1671cba6383f643915ae77a8f941</act:id>
+ <act:name>Ausländische Steuer auf im Inland steuerfreie DBA-Einkünfte</act:name>
+ <act:id type="new">ac1af5f5621349d9b422f94e1b6a8293</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7634</act:code>
- <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
+ <act:code>7638</act:code>
+ <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Zinsabschlagsteuer</act:name>
- <act:id type="new">0c8fe1fdff73fe37cdadc48114fb925b</act:id>
+ <act:name>Anrechnung/Abzug ausländischer Quellensteuer</act:name>
+ <act:id type="new">46551083f9c340e4a7c2843701b1a212</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7635</act:code>
- <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
+ <act:code>7639</act:code>
+ <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Anrechenbarer Solidaritätszuschlag auf Zinsabschlagsteuer</act:name>
- <act:id type="new">a664c82b645a6bb5f7e7ca1d686fe7bc</act:id>
+ <act:name>Gewerbesteuernachzahlungen und Gewerbesteuererstattungen für Vorjahre nach § 4 Abs. 5b EStG</act:name>
+ <act:id type="new">b0717801600448d296e2c6f533cb0b15</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7638</act:code>
- <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
+ <act:code>7641</act:code>
+ <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Steuernachzahlungen Vorjahre für Steuern vom Einkommen und Ertrag</act:name>
- <act:id type="new">2dcdda5bddb370d006d58005a7747319</act:id>
+ <act:name>Erträge aus der Auflösung von Gewerbesteuerrückstellungen nach § 4 Abs. 5b EStG</act:name>
+ <act:id type="new">6c4fb0692fb84cfa98bf03f02d76eeb1</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7640</act:code>
- <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
+ <act:code>7643</act:code>
+ <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Steuererstattungen Vorjahre für Steuern vom Einkommen und Ertrag</act:name>
- <act:id type="new">130df50d42fa3997e514ac9f0ac0535b</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Aufwendungen aus der Zuführung und Auflösung von latenten Steuern</act:name>
+ <act:id type="new">0038040d37da4050a5fed6944b6faddf</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7642</act:code>
- <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
+ <act:code>7645</act:code>
+ <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus der Auflösung von Rückstellungen für Steuern vom Einkommen und Ertrag</act:name>
- <act:id type="new">18cd9d7d36213618539f9b644909b88c</act:id>
- <act:type>INCOME</act:type>
+ <act:name>Aufwendungen aus der Zuführung zu Steuerrückstellungen für Steuerstundung (BStBK)</act:name>
+ <act:id type="new">3d6a2f15389348eda1a9510be2e0e19d</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7646</act:code>
+ <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus der Auflösung von Steuerrückstellungen für Steuerstundung (BStBK)</act:name>
+ <act:id type="new">74aa4ef5559f435dba099f63b2d76b30</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7648</act:code>
+ <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Erträge aus der Zuführung und Auflösung von latenten Steuern</act:name>
+ <act:id type="new">eb80009639314386a622a1ba6852a8ba</act:id>
+ <act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7644</act:code>
- <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
+ <act:code>7649</act:code>
+ <act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>19. sonstige Steuern</act:name>
- <act:id type="new">14317143371642d28f1085f244e92164</act:id>
+ <act:id type="new">48c83c19563b48039ada12ce4033f4a2</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -15201,134 +20055,122 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sonstige Steuern</act:name>
- <act:id type="new">a5866629e278f3178e1a89e670c364f1</act:id>
+ <act:id type="new">256bdd55844b4801b7b87a719e3ac7c7</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7650</act:code>
- <act:parent type="new">14317143371642d28f1085f244e92164</act:parent>
+ <act:parent type="new">48c83c19563b48039ada12ce4033f4a2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Verbrauchsteuer</act:name>
- <act:id type="new">fe4984b6ffd6067845565f6a79e72ba3</act:id>
+ <act:id type="new">150320e42781487984cac90fa47b7263</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7675</act:code>
- <act:parent type="new">a5866629e278f3178e1a89e670c364f1</act:parent>
+ <act:parent type="new">256bdd55844b4801b7b87a719e3ac7c7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Ökosteuer</act:name>
- <act:id type="new">645ac69df0e23132e58e1801fc9cc19b</act:id>
+ <act:id type="new">b8fdc5989e9042c0b547d7b0d56edae6</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7678</act:code>
- <act:parent type="new">a5866629e278f3178e1a89e670c364f1</act:parent>
+ <act:parent type="new">256bdd55844b4801b7b87a719e3ac7c7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Grundsteuer</act:name>
- <act:id type="new">9cba85054f28605b1ab51a2bb2c975a5</act:id>
+ <act:id type="new">20c404e6ed864775b48383ec95e527db</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7680</act:code>
- <act:parent type="new">a5866629e278f3178e1a89e670c364f1</act:parent>
- </gnc:account>
- <gnc:account version="2.0.0">
- <act:name>Grundsteuer für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
- <act:id type="new">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:parent type="new">9cba85054f28605b1ab51a2bb2c975a5</act:parent>
+ <act:parent type="new">256bdd55844b4801b7b87a719e3ac7c7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Kfz-Steuer</act:name>
- <act:id type="new">f4d4caa38a00a232835988f7c55c2658</act:id>
+ <act:id type="new">ce928547353d4bed84a2c56801415b14</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7685</act:code>
- <act:parent type="new">a5866629e278f3178e1a89e670c364f1</act:parent>
+ <act:parent type="new">256bdd55844b4801b7b87a719e3ac7c7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Steuernachzahlungen Vorjahre für sonstige Steuern</act:name>
- <act:id type="new">80b1d48962ca79526f05164c4ded631a</act:id>
+ <act:id type="new">2f81296c14db42f9b88794a38682c48f</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7690</act:code>
- <act:parent type="new">a5866629e278f3178e1a89e670c364f1</act:parent>
+ <act:parent type="new">256bdd55844b4801b7b87a719e3ac7c7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Steuererstattungen Vorjahre für sonstige Steuern</act:name>
- <act:id type="new">99e113ed0416a564d64005711d670e91</act:id>
+ <act:id type="new">0225d08ae8164ff8919f9a0578b681e9</act:id>
<act:type>INCOME</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7692</act:code>
- <act:parent type="new">a5866629e278f3178e1a89e670c364f1</act:parent>
+ <act:parent type="new">256bdd55844b4801b7b87a719e3ac7c7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Erträge aus der Auflösung von Rückstellungen für sonstige Steuern</act:name>
- <act:id type="new">38e68910c9a79657ea751abc1746f44b</act:id>
+ <act:id type="new">af85806d8447414e9a13c488577b7c78</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7694</act:code>
- <act:parent type="new">a5866629e278f3178e1a89e670c364f1</act:parent>
+ <act:parent type="new">256bdd55844b4801b7b87a719e3ac7c7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>20. Jahresüberschuß/Jahresfehlbetrag</act:name>
- <act:id type="new">cc7dbfb6a1542855e03eecdaee3237ea</act:id>
+ <act:id type="new">b5b8fd7cb6d14f7e96261bdd7039cf72</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:description>Achtung Summe 14+17+18+19</act:description>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>21. Veränderungen Vorträge und Rücklagen</act:name>
- <act:id type="new">e940821294093238c9ed9e89a1d00a37</act:id>
+ <act:id type="new">79e3e1ee049d43e5aa2c0904a3d9c803</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -15338,97 +20180,85 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>01. Gewinn-/Verlustvortrag nach Verwendung</act:name>
- <act:id type="new">644e496fc6f9e01e389755e3bd69d80d</act:id>
+ <act:id type="new">71b885488cd64f9fa20cfa414337d4b3</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:parent type="new">e940821294093238c9ed9e89a1d00a37</act:parent>
+ <act:parent type="new">79e3e1ee049d43e5aa2c0904a3d9c803</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Gewinnvortrag nach Verwendung</act:name>
- <act:id type="new">85f811bc3d9a818d6f5ba196cd2979aa</act:id>
+ <act:id type="new">18c277890eff4e5488b70af2f744c0c5</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7700</act:code>
- <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+ <act:parent type="new">71b885488cd64f9fa20cfa414337d4b3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Gewinnvortrag 40% Vorbelastung</act:name>
- <act:id type="new">3c7e5794b38633932062b2764bed0b43</act:id>
+ <act:id type="new">93a1ce6314a24a978f4035faeb10b5b5</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7705</act:code>
- <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
- </gnc:account>
- <gnc:account version="2.0.0">
- <act:name>Gewinnvortrag 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
- <act:id type="new">ed574d34401f433d6e55e0c881a36f43</act:id>
- <act:type>EQUITY</act:type>
- <act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
- <cmdty:id>EUR</cmdty:id>
- </act:commodity>
- <act:commodity-scu>100</act:commodity-scu>
- <act:code>7710</act:code>
- <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+ <act:parent type="new">71b885488cd64f9fa20cfa414337d4b3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gewinnvortrag 0% Vorbelastung (EK02)</act:name>
- <act:id type="new">2d59454941ced193128838396e722b00</act:id>
+ <act:name>Verlustvortrag nach Verwendung</act:name>
+ <act:id type="new">44f2ff316c4049b5bbb55d7ae49b0a99</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7715</act:code>
- <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+ <act:code>7720</act:code>
+ <act:parent type="new">71b885488cd64f9fa20cfa414337d4b3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Verlustvortrag nach Verwendung</act:name>
- <act:id type="new">36a5b6f056a05e744a8a4c6460a85396</act:id>
+ <act:name>Entnahmen aus der Kapitalrücklage</act:name>
+ <act:id type="new">b5f0bd2dd1fc4bc5ad200d5bb92e7a64</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7720</act:code>
- <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+ <act:code>7730</act:code>
+ <act:parent type="new">71b885488cd64f9fa20cfa414337d4b3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Entnahmen aus der Kapitalrücklage</act:name>
- <act:id type="new">7d98054b81da8fa1b1ea68d7d92b047b</act:id>
+ <act:name>Verlustvortrag nach Verwendung (mit Aufteilung für Kapitalkontenentwicklung</act:name>
+ <act:id type="new">b483d42893cf4234b2edc88c89f9454d</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7730</act:code>
- <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+ <act:code>7725</act:code>
+ <act:parent type="new">71b885488cd64f9fa20cfa414337d4b3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>02. Entnahmen aus Gewinnrücklagen</act:name>
- <act:id type="new">e250efca9681cba74a7eb7f31361d9af</act:id>
+ <act:id type="new">9061f5555bd740d7bbfa17d3502e6faf</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -15438,14 +20268,14 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">e940821294093238c9ed9e89a1d00a37</act:parent>
+ <act:parent type="new">79e3e1ee049d43e5aa2c0904a3d9c803</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Entnahmen aus der gesetzlichen Rücklage</act:name>
- <act:id type="new">51cfa2d6b27ca7d0d84c5954d1516c9a</act:id>
+ <act:id type="new">daf9ba3959ba4a1b96ed1d1a176a9bbc</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -15456,14 +20286,14 @@
<slot:value type="string">Aufwandskonten?</slot:value>
</slot>
</act:slots>
- <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
+ <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Entnahmen aus der Rücklage für eigene Anteile</act:name>
- <act:id type="new">b9a6f1ae114ab0b860679518eca422e6</act:id>
+ <act:id type="new">d6a978ae25464a2da481f1d7aa2af202</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -15474,14 +20304,14 @@
<slot:value type="string">Aufwandskonten?</slot:value>
</slot>
</act:slots>
- <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
+ <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Entnahmen aus satzungsmäßigen Rücklagen</act:name>
- <act:id type="new">7b20bdd2f040526d654f09199a8c0fdd</act:id>
+ <act:id type="new">e553551b25e544368c191c8f6c8362bd</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -15492,14 +20322,14 @@
<slot:value type="string">Aufwandskonten?</slot:value>
</slot>
</act:slots>
- <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
+ <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Entnahmen aus anderen Gewinnrücklagen</act:name>
- <act:id type="new">09e7daa17493f116f02ea85a59c2741c</act:id>
+ <act:id type="new">179ac02df5fe405cbfc363423a3b3238</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -15510,14 +20340,14 @@
<slot:value type="string">Aufwandskonten?</slot:value>
</slot>
</act:slots>
- <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
+ <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Erträge aus Kapitalherabsetzung</act:name>
- <act:id type="new">ddc1d0d55f2c987b67aa4107272855fc</act:id>
+ <act:id type="new">05c603d0d6024f7db6dc08cbd84ac16d</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -15528,14 +20358,14 @@
<slot:value type="string">Aufwandskonten?</slot:value>
</slot>
</act:slots>
- <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
+ <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Einstellungen in die Kapitalrücklage nach den Vorschriften über die vereinfachte Kapitalherabsetzung</act:name>
- <act:id type="new">24ab942af2624f4557eee713594cfe8a</act:id>
+ <act:id type="new">b28c9be4fe6d428b8ddf11ab69e13783</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -15546,14 +20376,50 @@
<slot:value type="string">Aufwandskonten?</slot:value>
</slot>
</act:slots>
- <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
+ <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Entnahmen aus der Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen</act:name>
+ <act:id type="new">8f4f7490826a49bb9ef20f5c042e7f7c</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7743</act:code>
+ <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Entnahmen aus anderen Ergebnisrücklagen</act:name>
+ <act:id type="new">6fae0ca0f901478b98511e354e80a24a</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7744</act:code>
+ <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Entnahmen aus gesamthänderisch gebundenen Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)</act:name>
+ <act:id type="new">841b7bdd07aa4c5b867173c23c62fead</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7751</act:code>
+ <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>03. Einstellungen in Gewinnrücklagen</act:name>
- <act:id type="new">f14569e730ac327e0d442683013d415a</act:id>
+ <act:id type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -15563,98 +20429,146 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">e940821294093238c9ed9e89a1d00a37</act:parent>
+ <act:parent type="new">79e3e1ee049d43e5aa2c0904a3d9c803</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Einstellungen in die gesetzliche Rücklage</act:name>
- <act:id type="new">33fb12ef61a288efe9b71a391390a92a</act:id>
+ <act:id type="new">cf426780b9434a9daa91221c8faeda33</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7765</act:code>
- <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
+ <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Einstellungen in die Rücklage für eigene Anteile</act:name>
- <act:id type="new">a55c296eac6d9bd9dee382b03f9e90ea</act:id>
+ <act:id type="new">78549444b9c2405f92e4869cde855188</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7770</act:code>
- <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
+ <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Einstellungen in satzungsmäßige Rücklagen</act:name>
- <act:id type="new">a687f641c6a92e583e4f811a285cac3b</act:id>
+ <act:id type="new">7bf64f308a464ad197408c97d24e8318</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7775</act:code>
- <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
+ <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Einstellungen in andere Gewinnrücklagen</act:name>
- <act:id type="new">46adc1106a1c998159c93a6fd256b3f5</act:id>
+ <act:id type="new">b208152f6bad4257b7f941cbb6387dfb</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7780</act:code>
- <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
+ <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Vorabausschüttung</act:name>
- <act:id type="new">1411997e25e0110f4a3202a4ccdd692f</act:id>
+ <act:id type="new">64068adf72ad4eaea46e1f1dba898311</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7790</act:code>
- <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
+ <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Vortrag auf neue Rechnung (GuV)</act:name>
- <act:id type="new">b9588a4dc4411adbf65747a53194f0ee</act:id>
+ <act:id type="new">40371316344a416c98dda1c4e6da3697</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7795</act:code>
- <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
+ <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Aufwendungen/Erträge aus Umrechnungsdifferenzen</act:name>
- <act:id type="new">d5cbf3780510cc4bba614f0f119da1b2</act:id>
+ <act:id type="new">47a51a47bed14e65a903fdfed40467b9</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7990</act:code>
- <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
+ <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Einstellungen in die Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen</act:name>
+ <act:id type="new">301ecd7b4f0b4618904a6596f9ab7a85</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7773</act:code>
+ <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Einstellungen in gesamthänderisch gebundene Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)</act:name>
+ <act:id type="new">8dce751ac08845d28cca26593f05b2ce</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7781</act:code>
+ <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Einstellungen in andere Ergebnisrücklagen</act:name>
+ <act:id type="new">6a316e5d118c4aa592cfd75f8ef031e1</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7785</act:code>
+ <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
+ </gnc:account>
+ <gnc:account version="2.0.0">
+ <act:name>Änderung steuerlicher Ausgleichsposten (mit Ergebnisverwendung - Körperschaften)</act:name>
+ <act:id type="new">e33fbe4514344ac7b1b73552e40f712f</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>CURRENCY</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7789</act:code>
+ <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Anfangsbestand</act:name>
- <act:id type="new">e57d948c9a884e179bd090118b9212f8</act:id>
+ <act:id type="new">57edaface1694f15be3e490c776945e8</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
@@ -15665,48 +20579,49 @@
<slot:value type="string">true</slot:value>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Saldenvorträge Sachkonten</act:name>
- <act:id type="new">1388e85529c4367daca7540ded776f29</act:id>
+ <act:id type="new">3bb57a60e1e948fb9878bfedcbc3446b</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>9000</act:code>
- <act:parent type="new">e57d948c9a884e179bd090118b9212f8</act:parent>
- <act:slots>
- <slot>
- <slot:key>equity-type</slot:key>
- <slot:value type="string">opening-balance</slot:value>
- </slot>
- </act:slots>
+ <act:slots>
+ <slot>
+ <slot:key>equity-type</slot:key>
+ <slot:value type="string">opening-balance</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="new">57edaface1694f15be3e490c776945e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Saldenvorträge Debitoren</act:name>
- <act:id type="new">b1f71776f91e9870a52b544ac8111101</act:id>
+ <act:id type="new">7036f7d5889647bdb064c79e6b49797c</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>9008</act:code>
- <act:parent type="new">e57d948c9a884e179bd090118b9212f8</act:parent>
+ <act:parent type="new">57edaface1694f15be3e490c776945e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Saldenvorträge Kreditoren</act:name>
- <act:id type="new">b53dd07c847bd10d5d6c7005a76c3a96</act:id>
+ <act:id type="new">f3af4658bb35489a8368eb551f924d1a</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
- <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:space>CURRENCY</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>9009</act:code>
- <act:parent type="new">e57d948c9a884e179bd090118b9212f8</act:parent>
+ <act:parent type="new">57edaface1694f15be3e490c776945e8</act:parent>
</gnc:account>
-</gnc-account-example>
+
+</gnc-account-example>
\ No newline at end of file
Summary of changes:
data/accounts/de_DE/acctchrt_skr04.gnucash-xea | 17241 +++++++++++++++--------
po/glossary/CMakeLists.txt | 2 +-
2 files changed, 11076 insertions(+), 6167 deletions(-)
More information about the gnucash-changes
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