"id","code","name","tag_ids/id","account_type","chart_template_id/id","reconcile" "account_0005","0005","Rückständige fällige Einzahlungen auf Geschäftsanteile","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0010","0010","Entgeltlich erworbene Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0015","0015","Konzessionen","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0020","0020","Gewerbliche Schutzrechte","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0025","0025","Ähnliche Rechte und Werte","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0027","0027","EDV-Software","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0030","0030","Lizenzen an gewerblichen Schutzrechten","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0035","0035","Geschäfts- oder Firmenwert","l10n_de.tag_de_asset_bs_A_I_3","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0038","0038","Anzahlungen auf Geschäfts-, Firmenwert","l10n_de.tag_de_asset_bs_A_I_4","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0039","0039","Anzahlungen immaterielle VermG","l10n_de.tag_de_asset_bs_A_I_4","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0040","0040","Verschmelzungsmehrwert","l10n_de.tag_de_asset_bs_A_I_3","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0043","0043","Selbst geschaffene immaterielle Vermögensgegenstände","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0045","0045","Lizenzen und Franchiseverträge","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0046","0046","Konzessionen und gewerbliche Schutzrechte","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0047","0047","Rezepte, Verfahren, Prototypen","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0048","0048","Immaterielle Vermögensgegenstände in Entwicklung","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0050","0050","Grundstücke,grndst.Rechte und Bauten","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0059","0059","Grundstücksanteil häusl. Arbeitszimmer","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0060","0060","Grundstücksgleiche Rechte ohne Bauten","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0065","0065","Unbebaute Grundstücke","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0070","0070","Grundstücksgleiche Rechte","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0075","0075","Grundstücke mit Substanzverzehr","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0079","0079","Anzahlungen a.Grundstücke ohne Bauten","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0080","0080","Bauten auf eigenen Grundstücken","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0085","0085","Grundstückswert bebauter Grundstücke","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0090","0090","Geschäftsbauten","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0100","0100","Fabrikbauten","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0110","0110","Garagen","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0111","0111","Außenanlagen","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0112","0112","Hof- und Wegebefestigungen","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0113","0113","Einrichtung Fabrik- und Geschäftsbauten","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0115","0115","Andere Bauten","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0120","0120","Geschäfts-,Fabrik-u.and. Bauten im Bau","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0129","0129","Anzahlg. auf Bauten eigen. Grundstücken","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0140","0140","Wohnbauten","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0145","0145","Garagen","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0146","0146","Außenanlagen","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0147","0147","Hof- und Wegebefestigungen","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0148","0148","Einrichtungen für Wohnbauten","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0149","0149","Gebäudeteil häusliches Arbeitszimmer","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0150","0150","Wohnbauten im Bau","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0159","0159","Anzahlg. auf Wohnbauten a.eig.Grundst","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0160","0160","Bauten auf fremden Grundstücken","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0165","0165","Geschäftsbauten","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0170","0170","Fabrikbauten","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0175","0175","Garagen","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0176","0176","Außenanlagen","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0177","0177","Hof- und Wegebefestigungen","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0178","0178","Einrichtung Fabrik- und Geschäftsbauten","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0179","0179","Andere Bauten","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0180","0180","Geschäfts-,Fabrik-u.and. Bauten im Bau","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0189","0189","Anzahlg. auf Bauten fremd. Grundstücken","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0190","0190","Wohnbauten","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0191","0191","Garagen","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0192","0192","Außenanlagen","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0193","0193","Hof- und Wegebefestigungen","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0194","0194","Einrichtungen für Wohnbauten","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0195","0195","Wohnbauten im Bau","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0199","0199","Anzahlungen a. Wohnbauten a. fremd. Gr.","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0200","0200","Technische Anlagen und Maschinen","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0210","0210","Maschinen","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0220","0220","Maschinengebundene Werkzeuge","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0240","0240","Maschinelle Anlagen","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0260","0260","Transportanlagen und Ähnliches","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0280","0280","Betriebsvorrichtungen","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0290","0290","Technische Anlagen und Maschinen im Bau","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0299","0299","Anzahlungen auf technische Anlagen","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0300","0300","Betriebs- und Geschäftsausstattung","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0310","0310","Andere Anlagen","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0320","0320","PKW","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0350","0350","LKW","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0380","0380","Sonstige Transportmittel","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0400","0400","Betriebsausstattung","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0410","0410","Geschäftsausstattung","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0420","0420","Büroeinrichtung","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0430","0430","Ladeneinrichtung","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0440","0440","Werkzeuge","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0450","0450","Einbauten","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0460","0460","Gerüst- und Schalungsmaterial","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0480","0480","Geringwertige Wirtschaftsgüter","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0485","0485","Geringwertige WG Sammelposten","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0490","0490","Sonstige Betriebs-u.Gesch.ausstattung","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0498","0498","Betriebs- u. Gesch.ausstattung im Bau","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0499","0499","Anzahlung Betriebs- u. Gesch.ausstattung","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr03.l10n_de_chart_template","False" "account_0500","0500","Anteile an verbundenen Unternehmen","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0501","0501","Anteile an verbundenen Unternehmen, Personengesellschaften","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0502","0502","Anteile an verbundenen Unternehmen, Kapitalgesellschaften","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0503","0503","Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft, Kapitalgesellschaften","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0504","0504","Anteile a.herrschender Gesellschaft","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0505","0505","Ausleihungen an verbundene Unternehmen","l10n_de.tag_de_asset_bs_A_III_2","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0506","0506","Ausleihungen an verbundene Unternehmen, Personengesellschaften","l10n_de.tag_de_asset_bs_A_III_2","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0507","0507","Ausleihungen an verbundene Unternehmen, Kapitalgesellschaften","l10n_de.tag_de_asset_bs_A_III_2","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0508","0508","Ausleihungen an verbundene Unternehmen, Einzelunternehmen","l10n_de.tag_de_asset_bs_A_III_2","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0509","0509","Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft, Personengesellschaften","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0510","0510","Beteiligungen","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0513","0513","Typisch stille Beteiligungen","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0516","0516","Atypische stille Beteiligungen","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0517","0517","Beteiligungen an Kapitalgesellschaften","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0518","0518","Beteiligungen an Personengesellschaften","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0519","0519","Beteiligung GmbH Co.an Komplementär GmbH","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0520","0520","Ausleih. an UN mit Beteiligungsverh.","l10n_de.tag_de_asset_bs_A_III_4","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0523","0523","Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht, Personengesellschaften","l10n_de.tag_de_asset_bs_A_III_4","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0524","0524","Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht, Kapitalgesellschaften","l10n_de.tag_de_asset_bs_A_III_4","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0525","0525","Wertpapiere des Anlagevermögens","l10n_de.tag_de_asset_bs_A_III_5","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0530","0530","Wertpapiere mit Gewinnbeteil.ansprüch.","l10n_de.tag_de_asset_bs_A_III_5","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0535","0535","Festverzinsliche Wertpapiere","l10n_de.tag_de_asset_bs_A_III_5","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0540","0540","Sonstige Ausleihungen","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0550","0550","Darlehen","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0570","0570","Genossenschaftsanteile z.lfr.Verbleib","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0580","0580","Ausleihungen an Gesellschafter","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0582","0582","Ausleihungen an GmbH-Gesellschafter","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0584","0584","Ausleihungen an persönlich haftende Gesellschafter","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0586","0586","Ausleihungen an Kommanditisten","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0590","0590","Ausleihungen an nahe stehende Personen","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0595","0595","LV-Rückdeckungsansprüche z.lfr.Verbl.","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0600","0600","Anleihen, nicht konvertibel","l10n_de.tag_de_liabilities_bs_C_1","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0601","0601","Anleihen, nicht konvertibel (b. 1 Jahr)","l10n_de.tag_de_liabilities_bs_C_1","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0605","0605","Anleihen, nicht konvertibel (1-5 Jahre)","l10n_de.tag_de_liabilities_bs_C_1","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0610","0610","Anleihen, nicht konvertibel (g.5 Jahre)","l10n_de.tag_de_liabilities_bs_C_1","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0615","0615","Anleihen konvertibel","l10n_de.tag_de_liabilities_bs_C_1","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0616","0616","Anleihen konvertibel(bis 1 Jahr)","l10n_de.tag_de_liabilities_bs_C_1","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0620","0620","Anleihen konvertibel(1-5 Jahre)","l10n_de.tag_de_liabilities_bs_C_1","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0625","0625","Anleihen konvertibel(größer 5 Jahre)","l10n_de.tag_de_liabilities_bs_C_1","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0630","0630","Verbindlichkeiten gg. Kreditinstituten","l10n_de.tag_de_liabilities_bs_C_2","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0631","0631","Verbindlichkeiten Kreditinstitut(b.1J)","l10n_de.tag_de_liabilities_bs_C_2","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0640","0640","Verbindlichkeiten Kreditinstitut(1-5J)","l10n_de.tag_de_liabilities_bs_C_2","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0650","0650","Verbindlichkeiten Kreditinstitut(g.5J)","l10n_de.tag_de_liabilities_bs_C_2","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0660","0660","TZ-Verbindlichkeit. gg. Kreditinstituten","l10n_de.tag_de_liabilities_bs_C_2","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0661","0661","TZ-Verbindlichkeit. Kreditinstitut,b.1 J","l10n_de.tag_de_liabilities_bs_C_2","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0670","0670","TZ-Verbindlichkeit. Kreditinstitut,1-5 J","l10n_de.tag_de_liabilities_bs_C_2","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0680","0680","TZ-Verbindlichkeit. Kreditinstitut,g.5 J","l10n_de.tag_de_liabilities_bs_C_2","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0699","0699","Gegenkonto bei Aufteilung Kto 0690-98","l10n_de.tag_de_liabilities_bs_C_2","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0700","0700","Verbindlichk.gegenüber verbundenen UN","l10n_de.tag_de_liabilities_bs_C_6","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0701","0701","Verbindlichkeit. gg.verbundene UN(b.1 J)","l10n_de.tag_de_liabilities_bs_C_6","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0705","0705","Verbindlichkeit. gg.verbundene UN(1-5 J)","l10n_de.tag_de_liabilities_bs_C_6","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0710","0710","Verbindlichkeit. gg.verbundene UN(g.5 J)","l10n_de.tag_de_liabilities_bs_C_6","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0715","0715","Verbindl. gg.UN mit Beteiligungsverh.","l10n_de.tag_de_liabilities_bs_C_7","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0716","0716","Verbindl. gg.UN mit Beteiligg.verh. b.1J","l10n_de.tag_de_liabilities_bs_C_7","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0720","0720","Verbindl. gg.UN mit Beteiligg.verh. 1-5J","l10n_de.tag_de_liabilities_bs_C_7","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0725","0725","Verbindl. gg.UN mit Beteiligg.verh. g.5J","l10n_de.tag_de_liabilities_bs_C_7","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0730","0730","Verbindlichkeit.gg. Gesellschaftern","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0731","0731","Verbindlichkeit.gg. Gesellschaftern b.1J","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0740","0740","Verbindlichkeit.gg. Gesellschaftern 1-5J","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0750","0750","Verbindlichkeit.gg. Gesellschaftern g.5J","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0755","0755","Verb.gg.Gesellschaftern off.Ausschüttg.","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0760","0760","Darlehen typ. stiller Gesellschafter","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0761","0761","Darlehen typ. stiller Gesellsch.(b.1J)","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0764","0764","Darlehen typ. stiller Gesellsch.(1-5J)","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0767","0767","Darlehen typ. stiller Gesellsch.(g.5J)","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0770","0770","Darlehen atyp. stiller Gesellschafter","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0771","0771","Darlehen atyp. stiller Gesellsch.(b.1J)","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0774","0774","Darlehen atyp. stiller Gesellsch.(1-5J)","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0777","0777","Darlehen atyp. stiller Gesellsch.(g.5J)","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0780","0780","Partiarische Darlehen","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0781","0781","Partiarische Darlehen(bis 1 Jahr)","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0784","0784","Partiarische Darlehen(1-5 Jahre)","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0787","0787","Partiarische Darlehen(g. 5 Jahre)","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0799","0799","Gegenkonto bei Aufteilung Kto 0790-98","l10n_de.tag_de_liabilities_bs_C_8","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0809","0809","Kapitalerhöhung aus Gesellschaftsmitteln","l10n_de.tag_de_liabilities_bs_A_I","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0810","0810","Geschäftsguthaben der verbleibenden Mitglieder","l10n_de.tag_de_liabilities_bs_A_I","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0811","0811","Geschäftsguthaben der ausscheidenden Mitglieder","l10n_de.tag_de_liabilities_bs_A_I","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0812","0812","Geschäftsguthaben aus gekündigten Geschäftsanteilen","l10n_de.tag_de_liabilities_bs_A_I","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0813","0813","Rückständige fällige Einzahlungen auf Geschäftsanteile, vermerkt","l10n_de.tag_de_liabilities_bs_A_I","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0815","0815","Gegenkonto Rückständige fällige Einzahlungen auf Geschäftsanteile, vermerkt","l10n_de.tag_de_liabilities_bs_A_I","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0819","0819","Erworbene eigene Anteile","l10n_de.tag_de_liabilities_bs_A_I","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0839","0839","Nachschüsse (Forderungen, Gegenkonto 0845)","l10n_de.tag_de_asset_bs_B_II_4","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0845","0845","Nachschusskapital (Gegenkonto 0839)","l10n_de.tag_de_liabilities_bs_A_II","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0848","0848","Andere Gewinnrücklagen aus dem Erwerb eigener Anteile","l10n_de.tag_de_liabilities_bs_A_III_4","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0849","0849","Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen","l10n_de.tag_de_liabilities_bs_A_III_4","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0852","0852","Andere Ergebnisrücklagen","l10n_de.tag_de_liabilities_bs_A_III_3","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0853","0853","Gewinnrücklagen aus den Übergangsvorschriften BilMoG","l10n_de.tag_de_liabilities_bs_A_III_4","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0854","0854","Gewinnrücklagen aus den Übergangsvorschriften BilMoG (Zuschreibung Sachanlagevermögen)","l10n_de.tag_de_liabilities_bs_A_III_4","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0857","0857","Gewinnrücklagen aus den Übergangsvorschriften BilMoG (Zuschreibung Finanzanlagevermögen)","l10n_de.tag_de_liabilities_bs_A_III_4","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0858","0858","Gewinnrücklagen aus den Übergangsvorschriften BilMoG (Auflösung der Sonderposten mit Rücklageanteil)","l10n_de.tag_de_liabilities_bs_A_III_4","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0859","0859","Latente Steuern (Gewinnrücklage Haben) aus erfolgsneutralen Verrechnungen","l10n_de.tag_de_liabilities_bs_A_III_4","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0865","0865","Gewinnvortrag vor Verwendung","l10n_de.tag_de_liabilities_bs_A_IV","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0867","0867","Verlustvortrag vor Verwendung","l10n_de.tag_de_liabilities_bs_A_IV","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0870","0870","Festkapital (EK)","l10n_de.tag_de_liabilities_bs_A_I","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0880","0880","Variables Kapital (EK)","l10n_de.tag_de_liabilities_bs_A_I","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0890","0890","Gesellschafter-Darlehen (FK)","l10n_de.tag_de_liabilities_bs_A_I","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0900","0900","Kommandit-Kapital (EK)","l10n_de.tag_de_liabilities_bs_A_I","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0910","0910","Verlustausgleich (EK)","l10n_de.tag_de_liabilities_bs_A_I","equity","l10n_de_skr03.l10n_de_chart_template","False" "account_0920","0920","Gesellschafter-Darlehen (FK)","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0950","0950","Pensions-und ähnliche Rückstellungen","l10n_de.tag_de_liabilities_bs_B_1","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0951","0951","Rückstellungen für Pensionen und ähnliche Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB","l10n_de.tag_de_liabilities_bs_B_1","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0952","0952","Rückstellungen für Pensionen und ähnliche Verpflichtungen gegenüber Gesellschaftern oder nahestehenden Personen (10% Beteiligung am Kapital)","l10n_de.tag_de_liabilities_bs_B_1","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0953","0953","Rückstellungen für Direktzusagen","l10n_de.tag_de_liabilities_bs_B_1","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0954","0954","Rückstellungen für Zuschussverpflichtungen für Pensionskassen und Lebensversicherungen","l10n_de.tag_de_liabilities_bs_B_1","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0955","0955","Steuerrückstellungen","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0956","0956","Gewerbesteuerrückstellung § 4 Abs. 5b","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0957","0957","Gewerbesteuerrückstellung","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0961","0961","Urlaubsrückstellung","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0962","0962","Steuerrückstellung für Steuerstundung (BStBK)","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0963","0963","Körperschaftsteuerrückstellung","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0964","0964","Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zum langfristigen Verbleib","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0965","0965","Rückstellungen für Personalkosten","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0966","0966","Rückstellungen für Aufbewahrungspflicht","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0967","0967","Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0968","0968","Passive latente Steuern","l10n_de.tag_de_liabilities_bs_E","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0969","0969","Rückstellungen für latente Steuern","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0970","0970","Sonstige Rückstellungen","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0971","0971","Rückstellungen Instandhaltung bis 3 Mon.","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0973","0973","Rückstellungen Abraum-/Abfallbeseit.","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0974","0974","Rückstellungen f. Gewährleistungen","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0976","0976","Rückstellungen f. drohende Verluste","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0977","0977","Rückstellungen für Abschluss u. Prüfung","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0978","0978","Aufwandsrückstellungen gemäß § 249 Abs. 2 HGB a. F.","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0979","0979","Rückstellungen für Umweltschutz","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0980","0980","Aktive Rechnungsabgrenzung","l10n_de.tag_de_asset_bs_C","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0983","0983","Abgrenzung aktive latente Steuern","l10n_de.tag_de_asset_bs_D","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0984","0984","Aufwand Zölle und Verbrauchsteuern","l10n_de.tag_de_asset_bs_C","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0985","0985","Aufwand Umsatzsteuer auf Anzahlungen","l10n_de.tag_de_asset_bs_C","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0986","0986","Damnum/Disagio","l10n_de.tag_de_asset_bs_C","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0987","0987","Rechnungsabgrenzungsposten (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen","l10n_de.tag_de_liabilities_bs_A_III_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0988","0988","Latente Steuern (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen","l10n_de.tag_de_liabilities_bs_A_III_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0989","0989","Latente Steuern (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen","l10n_de.tag_de_liabilities_bs_A_III_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0990","0990","Passive Rechnungsabgrenzung","l10n_de.tag_de_liabilities_bs_D","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0996","0996","Pauschalwertberichtigung Forderg./b.1J","l10n_de.tag_de_asset_bs_B_II_1","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0997","0997","Pauschalwertberichtigung Forderg./g.1J","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0998","0998","Einzelwertberichtigung Forderung(b.1J)","l10n_de.tag_de_asset_bs_B_II_1","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_0999","0999","Einzelwertberichtigung Forderung(g.1J)","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1010","1010","Nebenkasse 1","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1020","1020","Nebenkasse 2","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1100","1100","Bank (Postbank)","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1110","1110","Bank (Postbank 1)","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1120","1120","Bank (Postbank 2)","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1130","1130","Bank (Postbank 3)","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1190","1190","LZB-Guthaben","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1195","1195","Bundesbankguthaben","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1210","1210","Bank 1","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1220","1220","Bank 2","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1230","1230","Bank 3","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1240","1240","Bank 4","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1250","1250","Bank 5","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1290","1290","Finanzmittelanlagen im Rahmen der kurzfristigen Finanzdisposition (nicht im Finanzmittelfonds enthalten)","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1295","1295","Verbindlichkeiten gg. Kreditinstituten","l10n_de.tag_de_asset_bs_B_IV","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1300","1300","Wechsel aus Lieferung und Leistung","l10n_de.tag_de_asset_bs_B_II_1","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1301","1301","Wechsel a. Lieferungen/Leistungen b.1 J","l10n_de.tag_de_asset_bs_B_II_1","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1302","1302","Wechsel a. Lieferungen/Leistungen g.1 J","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1305","1305","Wechsel a. Lieferungen/Leistungen bbf.","l10n_de.tag_de_asset_bs_B_II_1","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1310","1310","Besitzwechsel gegen verbund. Unternehmen","l10n_de.tag_de_asset_bs_B_II_2","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1311","1311","Besitzwechsel gegen verbundene UN (b.1J)","l10n_de.tag_de_asset_bs_B_II_2","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1312","1312","Besitzwechsel gegen verbundene UN (g.1J)","l10n_de.tag_de_asset_bs_B_II_2","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1315","1315","Besitzwechs.gg.verb.UN, bundesbankfähig","l10n_de.tag_de_asset_bs_B_II_2","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1320","1320","Besitzwechsel gg.UN m. Beteiligungsverh.","l10n_de.tag_de_asset_bs_B_II_2","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1321","1321","Besitzwechsel gg.UN m.Beteiligg.verh.b1J","l10n_de.tag_de_asset_bs_B_II_2","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1322","1322","Besitzwechsel gg.UN m.Beteiligg.verh.g1J","l10n_de.tag_de_asset_bs_B_II_2","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1325","1325","Besitzwechsel gg.UN m.Beteiligg.verh.bbf","l10n_de.tag_de_asset_bs_B_II_2","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1327","1327","Finanzwechsel","l10n_de.tag_de_asset_bs_B_III_2","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1329","1329","Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2","l10n_de.tag_de_asset_bs_B_III_2","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1330","1330","Schecks","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1340","1340","Anteile an verbundenen Unternehmen","l10n_de.tag_de_asset_bs_B_III_1","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1344","1344","Anteile a.herrschender Gesellschaft","l10n_de.tag_de_asset_bs_B_III_1","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1348","1348","Sonstige Wertpapiere","l10n_de.tag_de_asset_bs_B_III_2","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1349","1349","Wertpapieranlagen kurzfr. Disposition","l10n_de.tag_de_asset_bs_B_III_2","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1350","1350","GmbH-Anteile z.kurzfristigen Verbleib","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1352","1352","Genossenschaftsanteile z.kfr.Verbleib","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1353","1353","Vermögensgegenstände zur Erfüllung von mit der Altersversorgung vergleichbaren langfristigen Verpflichtungen","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1354","1354","Vermögensgegenstände zur Saldierung mit der Altersversorgung vergleichbaren langfristigen Verpflichtungen nach § 246 Abs. 2 HGB","l10n_de.tag_de_asset_bs_E","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1355","1355","Ansprüche a. Rückdeckungsversicherung","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1356","1356","Vermögensgegenstände zur Erfüllung von Pensionsrückstellungen und ähnlichen Verpflichtungen zum langfristigen Verbleib","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1357","1357","Vermögensgegenstände zur Saldierung mit Pensionsrückstellungen und ähnlichen Verpflichtungen zum langfristigen Verbleib nach § 246 Abs. 2 HGB","l10n_de.tag_de_asset_bs_E","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1370","1370","Gewinnermittlung §4/3 ergebniswirksam","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1371","1371","Gewinnermittlung §4/3 nicht ergebnisw.","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1372","1372","Wirtschaftsgüter Umlaufverm. § 4/3 EStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1373","1373","Forderungen gegen Kommanditisten und atypisch stille Gesellschafter","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1374","1374","Forderungen gegen Kommanditisten und atypisch stille Gesellschafter - Restlaufzeit b. 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1375","1375","Forderungen gegen Kommanditisten und atypisch stille Gesellschafter - Restlaufzeit größer als 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1376","1376","Forderungen gegen typisch stille Gesellschafter","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1377","1377","Forderungen gegen typisch stille Gesellschafter - Restlaufzeit bis 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1378","1378","Forderungen gegen typisch stille Gesellschafter - Restlaufzeit größer 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1380","1380","Überleitung Kostenstellen",l10n_de.tag_de_asset_bs_B_II_4,"asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1381","1381","Forderungen gegen GmbH-Gesellschafter","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1382","1382","Forderungen gegen GmbH-Gesellschafter - Restlaufzeit bis 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1383","1383","Forderungen gegen GmbH-Gesellschafter - Restlaufzeit größer 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1385","1385","Forderungen gegen persönlich haftende Gesellschafter","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1386","1386","Forderungen gegen persönlich haftende Gesellschafter - Restlaufzeit b. 1 J.","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1387","1387","Forderungen gegen persönlich haftende Gesellschafter - Restlaufzeit größer als 1 J.","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1389","1389","Ansprüche aus betrieblicher Altersversorgung und Pensionsansprüche (Mitunternehmer)","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1390","1390","Verrechnung Ist-Versteuerung","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1400","1400","Forderungen aus Lieferungen u.Leistung","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr03.l10n_de_chart_template","True" "account_1401","1401","Forderungen aus Lieferungen u.Leistung","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr03.l10n_de_chart_template","True" "account_1410","1410","Forderungen aus Lieferungen u.Leistung","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr03.l10n_de_chart_template","True" "account_1411","1411","Forderungen aus Lieferungen u.Leistung (PoS)","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr03.l10n_de_chart_template","True" "account_1445","1445","Forderungen aus L+L allgem. Steuersatz","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr03.l10n_de_chart_template","True" "account_1446","1446","Forderungen aus L+L ermäßigt. Steuersatz","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr03.l10n_de_chart_template","True" "account_1447","1447","Forderg. aus stfr., n. steuerbaren L+L","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr03.l10n_de_chart_template","True" "account_1448","1448","Forderungen aus L+L gemäß § 24 UStG","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr03.l10n_de_chart_template","True" "account_1449","1449","Gegenkto Aufteilung der Forderungen L+L","l10n_de.tag_de_asset_bs_B_II_1","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1450","1450","Forderungen nach § 11 EStG für § 4/3","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr03.l10n_de_chart_template","True" "account_1451","1451","Forderg.a. Lieferungen/Leistungen b.1 J","l10n_de.tag_de_asset_bs_B_II_1","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1455","1455","Forderg.a. Lieferungen/Leistungen g.1 J","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1460","1460","Zweifelhafte Forderungen","l10n_de.tag_de_asset_bs_B_II_1","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1461","1461","Zweifelhafte Forderungen (bis 1 Jahr)","l10n_de.tag_de_asset_bs_B_II_1","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1465","1465","Zweifelhafte Forderungen (g. 1 Jahr)","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1470","1470","Forderungen aus L+L gg. verbundenen UN","l10n_de.tag_de_asset_bs_B_II_2","asset_receivable","l10n_de_skr03.l10n_de_chart_template","True" "account_1471","1471","Forderungen aus L+L gg. verbund. UN b.1J","l10n_de.tag_de_asset_bs_B_II_2","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1475","1475","Forderungen aus L+L gg. verbund. UN g.1J","l10n_de.tag_de_asset_bs_B_II_2","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1478","1478","WB Forderungen gg. verbundene UN (b.1J)","l10n_de.tag_de_asset_bs_B_II_2","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1479","1479","WB Forderungen gg. verbundene UN (g.1J)","l10n_de.tag_de_asset_bs_B_II_2","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1480","1480","Forderg. L+L gg.UN m. Beteiligungsverh.","l10n_de.tag_de_asset_bs_B_II_3","asset_receivable","l10n_de_skr03.l10n_de_chart_template","True" "account_1481","1481","Forderg. L+L gg.UN m.Beteiligg.verh.b1J","l10n_de.tag_de_asset_bs_B_II_3","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1485","1485","Forderg. L+L gg.UN m.Beteiligg.verh.g1J","l10n_de.tag_de_asset_bs_B_II_3","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1488","1488","WB Forderg.gg.UN m.Beteiligg.verh. b.1J","l10n_de.tag_de_asset_bs_B_II_3","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1489","1489","WB Forderg.gg.UN m.Beteiligg.verh. g.1J","l10n_de.tag_de_asset_bs_B_II_3","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1490","1490","Forderungen aus L+L gg. Gesellschafter","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr03.l10n_de_chart_template","True" "account_1491","1491","Forderg. aus L+L gg.Gesellschafter b.1 J","l10n_de.tag_de_asset_bs_B_II_1","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1495","1495","Forderg. aus L+L gg.Gesellschafter g.1 J","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1498","1498","Gegenkonto sonst.VG bei Buchung Debitor","l10n_de.tag_de_asset_bs_B_II_1","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1499","1499","Gegenkonto bei Aufteilung Debitoren","l10n_de.tag_de_asset_bs_B_II_1","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1500","1500","Sonstige Vermögensgegenstände","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1501","1501","Sonstige Vermögensgegenstände (b.1 J)","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1502","1502","Sonstige Vermögensgegenstände (g.1 J)","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1503","1503","Forderungen gg. Geschäftsf.(b.1J)","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1504","1504","Forderungen gg. Geschäftsf.(g.1J)","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1505","1505","Forderungen gg. Aufsichtsratsm. (b.1 J)","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1506","1506","Forderungen gg. Aufsichtsratsm. (g.1 J)","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1507","1507","Forderungen gegen sonstige Gesellschafter - Restlaufzeit bis 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1508","1508","Forderungen gegen sonstige Gesellschafter - Restlaufzeit größer 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1510","1510","Geleistete Anzahlungen auf Vorräte","l10n_de.tag_de_asset_bs_B_I_4","asset_prepayments","l10n_de_skr03.l10n_de_chart_template","False" "account_1511","1511","Geleistete Anzahlungen 7% Vorsteuer","l10n_de.tag_de_asset_bs_B_I_4","asset_prepayments","l10n_de_skr03.l10n_de_chart_template","False" "account_1518","1518","Geleistete Anzahlungen 19% Vorsteuer","l10n_de.tag_de_asset_bs_B_I_4","asset_prepayments","l10n_de_skr03.l10n_de_chart_template","False" "account_1519","1519","Forderungen gegen Arbeitsgemeinschaften","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1520","1520","Forderungen gegenüber Krankenkassen aus Aufwendungsausgleichsgesetz","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1521","1521","Agenturwarenabrechnung","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1522","1522","Genussrechte","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1524","1524","Einzahlungsansprüche zu Nebenleistungen oder Zuzahlungen","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1525","1525","Kautionen","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1526","1526","Kautionen (bis 1 J)","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1527","1527","Kautionen (g. 1 J)","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1528","1528","Nachträgl. abz. Vorsteuer § 15a Abs. 2","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1529","1529","Zurückzuzahlende Vorsteuer §15a Abs.2","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1530","1530","Forderg. gg. Personal Lohn- u. Gehalt","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1531","1531","Forderungen gegen Personal (bis 1Jahr)","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1537","1537","Forderungen gegen Personal (g. 1Jahr)","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1538","1538","Körperschaftsteuerguthaben §37 (b.1 J)","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1539","1539","Körperschaftsteuerguthaben §37 (g.1 J)","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1540","1540","Forderungen aus Gewerbesteuerüberzahlungen","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1542","1542","Steuererstattungsansprüche gegenüber anderen Ländern","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1543","1543","Forderg. an FA aus abgeführtem Bauabzug","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1544","1544","Forderungen gegenüber Bundesagentur für Arbeit","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1545","1545","USt-Forderungen","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1547","1547","Forderungen aus Verbrauchsteuern","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1548","1548","Vorsteuer im Folgejahr abziehbar","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1549","1549","Körperschaftsteuerrückforderung","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1550","1550","Darlehen","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1551","1551","Darlehen bis 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1555","1555","Darlehen g. 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1556","1556","Nachträgl. abz. Vorsteuer, bewegl. WG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1557","1557","Zurückzuzahlende Vorsteuer, bewegl.WG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1558","1558","Nachträgl. abz. Vorsteuer, unbewegl. WG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1559","1559","Zurückzuzahl. Vorsteuer, unbewegl. WG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1560","1560","Aufzuteilende Vorsteuer","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1561","1561","Aufzuteilende Vorsteuer 7%","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1562","1562","Aufzuteilende Vorsteuer aus EG-Erwerb","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1563","1563","Aufzuteil. Vorsteuer aus EG-Erwerb 19%","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1566","1566","Aufzuteilende Vorsteuer 19%","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1567","1567","Aufzuteil. Vorsteuer §§ 13a/13b UStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1569","1569","Aufzuteil. Vorsteuer §§13a/13b USt 19%","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1570","1570","Abziehbare Vorsteuer","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1571","1571","Abziehbare Vorsteuer 7%","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1572","1572","Abziehbare Vorsteuer aus EG-Erwerb","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1574","1574","Abziehbare Vorsteuer aus EG-Erwerb 19%","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1576","1576","Abziehbare Vorsteuer 19%","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1577","1577","Abziehbare Vorsteuer § 13b UStG 19%","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1578","1578","Abziehbare Vorsteuer § 13b UStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1580","1580","Gegenkonto Vorsteuer § 4/3 EStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1581","1581","Auflösung Vorsteuer Vorjahr § 4/3 EStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1582","1582","Vorsteuer aus Investitionen § 4/3 EStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1583","1583","Gegenkto. Vorsteuer Durchschnittssätze","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1584","1584","Vorsteuer EG-Erwerb neue Kfz ohne UStID","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1585","1585","Abziehbare Vorsteuer § 13a UStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1587","1587","Vorsteuer allgem. Durchschnittssätze","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1588","1588","Bezahlte Einfuhr-Umsatzsteuer","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1590","1590","Durchlaufende Posten","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1592","1592","Fremdgeld","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1593","1593","Verrechnung erhaltene Anzahlungen","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1594","1594","Forderungen gegen verbund.Unternehmen","l10n_de.tag_de_asset_bs_B_II_2","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1595","1595","Forderungen gg. verbundene UN(b. 1 J)","l10n_de.tag_de_asset_bs_B_II_2","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1596","1596","Forderungen gg. verbundene UN(g. 1 J)","l10n_de.tag_de_asset_bs_B_II_2","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1597","1597","Forderungen gg. UN m. Beteiligungsverh.","l10n_de.tag_de_asset_bs_B_II_3","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1598","1598","Forderg. gg. UN mit Beteiligg.verh. b.1J","l10n_de.tag_de_asset_bs_B_II_3","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1599","1599","Forderg. gg. UN mit Beteiligg.verh. g.1J","l10n_de.tag_de_asset_bs_B_II_3","asset_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1600","1600","Verbindl. aus Lieferungen u. Leistungen","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","l10n_de_skr03.l10n_de_chart_template","True" "account_1601","1601","Verbindl. aus Lieferungen u. Leistungen","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","l10n_de_skr03.l10n_de_chart_template","True" "account_1605","1605","Verbindl. aus L+L allgem. Steuersatz","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","l10n_de_skr03.l10n_de_chart_template","True" "account_1606","1606","Verbindl. aus L+L ermäßigt. Steuersatz","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","l10n_de_skr03.l10n_de_chart_template","True" "account_1607","1607","Verbindl. aus L+L ohne Vorsteuerabzug","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","l10n_de_skr03.l10n_de_chart_template","True" "account_1609","1609","Gegenkto Aufteilung Verbindlichk. L+L","l10n_de.tag_de_liabilities_bs_C_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1610","1610","Verbindl. aus Lieferungen u. Leistungen","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","l10n_de_skr03.l10n_de_chart_template","True" "account_1624","1624","Verbindlichk. Investitionen § 4/3 EStG","l10n_de.tag_de_liabilities_bs_C_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1625","1625","Verbindl.a.Lieferungen/Leistungen b.1 J","l10n_de.tag_de_liabilities_bs_C_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1626","1626","Verbindl.a.Lieferungen/Leistungen 1-5 J","l10n_de.tag_de_liabilities_bs_C_4","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1628","1628","Verbindl.a.Lieferungen/Leistungen g.5 J","l10n_de.tag_de_liabilities_bs_C_4","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1630","1630","Verbindl. aus L+L gg. verbundenen UN","l10n_de.tag_de_liabilities_bs_C_6","liability_payable","l10n_de_skr03.l10n_de_chart_template","True" "account_1631","1631","Verbindl.aus L+L gg.verbundenen UN b. 1J","l10n_de.tag_de_liabilities_bs_C_6","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1635","1635","Verbindl.aus L+L gg.verbundenen UN 1-5 J","l10n_de.tag_de_liabilities_bs_C_6","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1638","1638","Verbindl.aus L+L gg.verbundenen UN g.5 J","l10n_de.tag_de_liabilities_bs_C_6","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1640","1640","Verbindl.aus L+L gg.UN m.Beteiligg.verh.","l10n_de.tag_de_liabilities_bs_C_7","liability_payable","l10n_de_skr03.l10n_de_chart_template","True" "account_1641","1641","Verbindl.aus L+L gg.UN m. Bet.verh. b.1J","l10n_de.tag_de_liabilities_bs_C_7","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1645","1645","Verbindl.aus L+L gg.UN m. Bet.verh. 1-5J","l10n_de.tag_de_liabilities_bs_C_7","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1648","1648","Verbindl.aus L+L gg.UN m. Bet.verh. g.5J","l10n_de.tag_de_liabilities_bs_C_7","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1650","1650","Verbindl. aus L+L gg. Gesellschaftern","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","l10n_de_skr03.l10n_de_chart_template","True" "account_1651","1651","Verbindl. aus L+L gg. Gesellsch. b. 1J","l10n_de.tag_de_liabilities_bs_C_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1655","1655","Verbindl. aus L+L gg. Gesellsch. 1-5 J","l10n_de.tag_de_liabilities_bs_C_4","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1658","1658","Verbindl. aus L+L gg. Gesellsch. g. 5J","l10n_de.tag_de_liabilities_bs_C_4","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1659","1659","Gegenkonto bei Aufteilung Kreditoren","l10n_de.tag_de_liabilities_bs_C_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1660","1660","Schuldwechsel","l10n_de.tag_de_liabilities_bs_C_5","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1661","1661","Schuldwechsel (bis 1 Jahr)","l10n_de.tag_de_liabilities_bs_C_5","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1662","1662","Wechselverbindlichkeiten - Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_C_5","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1663","1663","Wechselverbindlichkeiten - Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_C_5","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1665","1665","Verbindlichkeiten gegenüber GmbH-Gesellschaftern","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1666","1666","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit bis 1 Jahr","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1667","1667","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1668","1668","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1670","1670","Verbindlichkeiten gegenüber GmbH-Gesellschaftern","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1671","1671","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit b. 1 J.","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1672","1672","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit 1-5 J.","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1673","1673","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit größer 5 J.","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1675","1675","Verbindlichkeiten gegenüber Kommanditisten","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1676","1676","Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit b. 1 J.","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1677","1677","Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit 1-5 J.","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1678","1678","Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit größer 5 J.","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1691","1691","Verbindlichkeiten gegenüber Arbeitsgemeinschaften","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1695","1695","Verbindlichkeiten gegenüber stillen Gesellschaftern","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1696","1696","Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit bis 1 Jahr","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1697","1697","Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1698","1698","Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1700","1700","Sonstige Verbindlichkeiten","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1701","1701","Sonstige Verbindlichkeiten (bis 1 J)","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1702","1702","Sonstige Verbindlichkeiten (1-5 J)","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1703","1703","Sonstige Verbindlichkeiten (g. 5 J)","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1704","1704","Sonst. Verbindlichkeiten nach §11 EStG","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1705","1705","Darlehen","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1706","1706","Darlehen bis 1 Jahr","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1707","1707","Darlehen 1-5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1708","1708","Darlehen g. 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1709","1709","Gewinnverfügung stille Gesellschaft.","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1710","1710","Erhaltene Anzahlungen","l10n_de.tag_de_liabilities_bs_C_3","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1711","1711","Erhaltene Anzahlungen 7% USt","l10n_de.tag_de_liabilities_bs_C_3","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1716","1716","Erhaltene Anzahlungen 15% USt","l10n_de.tag_de_liabilities_bs_C_3","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1718","1718","Erhaltene Anzahlungen 19% USt","l10n_de.tag_de_liabilities_bs_C_3","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1719","1719","Erhaltene Anzahlungen (bis 1 Jahr)","l10n_de.tag_de_liabilities_bs_C_3","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1720","1720","Erhaltene Anzahlungen (1-5 Jahre)","l10n_de.tag_de_liabilities_bs_C_3","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1721","1721","Erhaltene Anzahlungen (g. 5 Jahre)","l10n_de.tag_de_liabilities_bs_C_3","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1722","1722","Erhaltene Anzahlungen","l10n_de.tag_de_liabilities_bs_C_3","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1725","1725","Umsatzsteuer in Folgeperiode fällig (§§ 13 Abs. 1 Nr. 6, 13b Abs. 2 UStG)","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1728","1728","Erhaltene Anzahlungen auf Bestellungen (von Vorräten offen abgesetzt)","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1729","1729","Erhaltene Anzahlungen auf Bestellungen (von Vorräten offen abgesetzt)","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1730","1730","Kreditkartenabrechnung","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1731","1731","Agenturwarenabrechnung","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1732","1732","Erhaltene Kautionen","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1733","1733","Erhaltene Kautionen (bis 1 Jahr)","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1734","1734","Erhaltene Kautionen (1-5 Jahre)","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1735","1735","Erhaltene Kautionen (größer 5 Jahre)","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1736","1736","Verbindl. Steuern und Abgaben","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1737","1737","Verbindl. Steuern und Abgaben (b. 1 J)","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1738","1738","Verbindl. Steuern und Abgaben (1-5 J)","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1739","1739","Verbindl. Steuern und Abgaben (g. 5 J)","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1740","1740","Verbindlichkeiten aus Lohn und Gehalt","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1741","1741","Verbindlichk. Lohn- und Kirchensteuer","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1742","1742","Verbindlichkeiten soziale Sicherheit","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1743","1743","Verbindlichk. soziale Sicherheit(b.1J)","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1744","1744","Verbindlichk. soziale Sicherheit(1-5J)","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1745","1745","Verbindlichk. soziale Sicherheit(g.5J)","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1746","1746","Verbindlichkeiten aus Einbehaltungen (KapESt und SolZ auf KapESt) für offene Ausschüttungen","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1747","1747","Verbindlichkeiten für Verbrauchsteuern","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1748","1748","Verbindlichk. Einbehaltung Arbeitnehmer","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1749","1749","Verbindl. an FA abzuführender Bauabzug","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1750","1750","Verbindlichkeiten a. Vermögensbildung","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1751","1751","Verbindlichk. Vermögensbildung(b.1J)","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1752","1752","Verbindlichk. Vermögensbildung(1-5J)","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1753","1753","Verbindlichk. Vermögensbildung(g.5J)","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1754","1754","Steuerzahlungen an andere Länder","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1755","1755","Lohn- und Gehaltsverrechnungen","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1756","1756","Lohn/Gehaltsverrechnung §11 f. 4/3 EStG","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1758","1758","Sonstige Verbindlichkeiten aus genossenschaftlicher Rückvergütung","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1759","1759","Voraus.Beitrag ggb. Sozialversich.träger","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1760","1760","Umsatzsteuer nicht fällig","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1761","1761","Umsatzsteuer nicht fällig 7%","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1762","1762","USt nicht fällig, EG-Lieferungen","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1764","1764","USt nicht fällig, EG-Lieferungen 19%","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1766","1766","Umsatzsteuer nicht fällig 19%","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1767","1767","USt im anderen EG-Land stpfl.Lieferung","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1768","1768","USt im anderen EG-Land s.Leist./Werkl.","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1769","1769","Umsatzsteuer nach § 13a UStG","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1770","1770","Umsatzsteuer","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1771","1771","Umsatzsteuer 7%","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1772","1772","Umsatzsteuer aus EG-Erwerb","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1774","1774","Umsatzsteuer aus EG-Erwerb 19%","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1776","1776","Umsatzsteuer 19%","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1777","1777","Umsatzsteuer EG-Lieferungen","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1778","1778","Umsatzsteuer EG-Lieferungen 19%","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1779","1779","USt aus EG-Erwerb ohne Vorsteuerabzug","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1780","1780","Umsatzsteuervorauszahlungen","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1781","1781","Umsatzsteuervorauszahlungen 1/11","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1782","1782","Nachsteuer","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1783","1783","Unrichtig oder unberechtigt ausgew. USt","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1784","1784","USt EG-Erwerb Neufahrzeuge ohne UStID","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1785","1785","Umsatzsteuer nach § 13b UStG","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1787","1787","Umsatzsteuer nach § 13b UStG 19%","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1788","1788","Aufgeschobene Einfuhr-Umsatzsteuer","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","True" "account_1789","1789","Umsatzsteuer laufendes Jahr","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1790","1790","Umsatzsteuer Vorjahr","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1791","1791","Umsatzsteuer frühere Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1792","1792","Sonstige Verrechnung","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1793","1793","Verrechnung geleistete Anzahlungen","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1794","1794","Umsatzsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1795","1795","Verbindl. soziale Sicherheit §4/3 EStG","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1796","1796","Ausgegebene Geschenkgutscheine","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1797","1797","Verbindlichkeiten aus Umsatzsteuer","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1800","1800","Privatentnahmen allgemein","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1810","1810","Privatsteuern","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1820","1820","Sonderausgaben beschränkt abzugsfähig","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1830","1830","Sonderausgaben unbeschränkt abzugsfähig","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1840","1840","Zuwendungen, Spenden","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1850","1850","Außergewöhnliche Belastungen","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1860","1860","Grundstücksaufwand","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1869","1869","Grundstücksaufwand","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1870","1870","Grundstücksertrag","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1879","1879","Grundstücksertrag","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1880","1880","Unentgeltliche Wertabgaben","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1890","1890","Privateinlagen","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1900","1900","Privatentnahmen allgemein TH","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1910","1910","Privatsteuern TH","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1920","1920","Sonderausgaben beschränkt abzugsf. TH","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1930","1930","Sonderausgaben unbeschränkt abzugsf. TH","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1940","1940","Zuwendungen, Spenden TH","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1950","1950","Außergewöhnliche Belastungen TH","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1960","1960","Grundstücksaufwand TH","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1970","1970","Grundstücksertrag TH","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1980","1980","Unentgeltliche Wertabgaben TH","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_1990","1990","Privateinlagen TH","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr03.l10n_de_chart_template","False" "account_2000","2000","Außerordentliche Aufwendungen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2001","2001","Ao. Aufwendungen finanzwirksam","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2004","2004","Verluste durch Verschmelzung und Umwandlung","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2005","2005","Ao. Aufwendungen nicht finanzwirksam","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2006","2006","Verluste durch außergewöhnliche Schadensfälle","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2007","2007","Aufwendungen für Restrukturierungs- und Sanierungsmaßnahmen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2008","2008","Verluste aus der Veräußerung oder der Aufgabe von Geschäftsaktivitäten nach Steuern","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2010","2010","Betriebsfremde Aufwendungen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2020","2020","Periodenfremde Aufwendungen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2090","2090","Außerordentliche Aufwendungen aus der Anwendung von Übergangsvorschriften","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2091","2091","Außerordentliche Aufwendungen aus der Anwendung von Übergangsvorschriften (Pensionsrückstellungen)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2092","2092","Außerordentliche Aufwendungen aus der Anwendung von Übergangsvorschriften (Bilanzierungshilfen)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2094","2094","Außerordentliche Aufwendungen aus der Anwendung von Übergangsvorschriften (Latente Steuern)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2100","2100","Zinsen und ähnliche Aufwendungen","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2102","2102","Steuerlich nicht abzugsfähige andere Nebenleistungen zu Steuern § 4 Abs. 5b EStG","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2103","2103","Abzugsfäh. and. Nebenleist. zu Steuern","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2104","2104","Nicht abzugsfäh.and.Nebenleist.z.Steuern","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2105","2105","Zinsaufw. § 233a AO,§ 4 Abs. 5b EStG","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2106","2106","Abzinsung KSt-Erhöhungsbetrag § 38","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2107","2107","Zinsaufw. § 233a AO betriebliche Steuern","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2108","2108","Zinsaufwendungen §§ 233a bis 237 AO","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2109","2109","Zinsaufwendungen an verb.Unternehmen","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2110","2110","Zinsaufwendungen f.kfr.Verbindlichkeit.","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2113","2113","Nicht abzugsf. Schuldzinsen § 4/4a","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2114","2114","Zinsen für Gesellschafterdarlehen","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2115","2115","Zinsen und ähnliche Aufwendungen §§ 3 Nr. 40, 3c EStG/§ 8b Abs. 1 und Abs. 4 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2116","2116","Zinsen und ähnliche Aufwendungen an verbundene Unternehmen §§ 3 Nr. 40, 3c EStG/§ 8b Abs. 1 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2117","2117","Zinsen an Gesellschafter mit einer Beteiligung von mehr als 25 % bzw. diesen nahe stehenden Personen","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2118","2118","Zinsen auf Kontokorrentkonten","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2119","2119","Zinsaufwend. f.kfr. Verb.an verbund. UN","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2120","2120","Zinsaufwendungen f.lfr.Verbindlichkeit.","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2123","2123","Abschreibungen auf Disagio/Damnum zur Finanzierung","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2124","2124","Abschreibungen auf Disagio/Damnum zur Finanzierung des Anlagevermögens","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2125","2125","Zinsen für Gebäude im Betriebsvermögen","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2126","2126","Zinsen zur Finanzierung Anlagevermögen","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2127","2127","Renten und dauernde Lasten","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2128","2128","Zinsaufwendungen für Kapitalüberlassung durch Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2129","2129","Zinsaufw. für lfr. Verbindlichk.verb.UN","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2130","2130","Diskontaufwendungen","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2139","2139","Diskontaufwendungen an verbundene UN","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2140","2140","Zinsähnliche Aufwendungen","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2141","2141","Kreditprovisionen und Verwaltungskostenbeiträge","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2142","2142","Zinsanteil der Zuführungen zu Pensionsrückstellungen","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2143","2143","Zinsaufwendungen aus der Abzinsung von Verbindlichkeiten","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2144","2144","Zinsaufwendungen aus der Abzinsung von Rückstellungen","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2145","2145","Zinsaufwendungen aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2146","2146","Zinsaufwendungen aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen zur Verrechnung nach § 246 Abs. 2 HGB","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2147","2147","Aufwendungen aus Vermögensgegenständen zur Verrechnung nach § 246 Abs. 2 HGB","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2148","2148","Steuerlich nicht abzugsfähige Zinsaufwendungen aus der Abzinsung von Rückstellungen","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2149","2149","Zinsähnliche Aufwendungen an verb.UN","l10n_de.tag_de_pl_13","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2150","2150","Aufwendungen aus der Währungsumrechnung","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2151","2151","Aufwendungen aus der Währungsumrechnung (nicht § 256a HGB)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2166","2166","Aufwendg. Bewertung Finanzmittelfonds","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2170","2170","Nicht abziehbare Vorsteuer","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2171","2171","Nicht abziehbare Vorsteuer 7%","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2176","2176","Nicht abziehbare Vorsteuer 19%","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2200","2200","Körperschaftsteuer","l10n_de.tag_de_pl_14","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2203","2203","Körperschaftsteuer für Vorjahre","l10n_de.tag_de_pl_14","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2204","2204","Körperschaftsteuererstattung Vorjahre","l10n_de.tag_de_pl_14","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2208","2208","Solidaritätszuschlag","l10n_de.tag_de_pl_14","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2209","2209","Solidaritätszuschlag für Vorjahre","l10n_de.tag_de_pl_14","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2210","2210","Solidaritätszuschl.-Erstattung Vorjahre","l10n_de.tag_de_pl_14","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2213","2213","Kapitalertragsteuer 25%","l10n_de.tag_de_pl_14","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2216","2216","Sol.z. auf Kapitalertragsteuer 25%","l10n_de.tag_de_pl_14","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2219","2219","Anzurechn. ausländische Quellensteuer","l10n_de.tag_de_pl_14","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2250","2250","Aufw. Zuführg/Auflösung latente Steuern","l10n_de.tag_de_pl_14","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2255","2255","Erträge Zuführg/Auflösg latente Steuern","l10n_de.tag_de_pl_14","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2260","2260","Aufwendungen aus der Zuführung zu Steuerrückstellungen für Steuerstundung (BStBK)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2265","2265","Erträge aus der Auflösung von Steuerrückstellungen für Steuerstundung (BStBK)","l10n_de.tag_de_pl_04","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2280","2280","GewSt-Nachzahlung Vorjahre","l10n_de.tag_de_pl_14","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2281","2281","GewSt-Nachzahlung/-Erstattung VJ §4/5b","l10n_de.tag_de_pl_14","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2282","2282","GewSt-Erstattung Vorjahre","l10n_de.tag_de_pl_14","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2283","2283","Auflösung GewSt-Rückstellg. § 4/5b","l10n_de.tag_de_pl_14","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2284","2284","Auflösung Gewerbesteuerrückstellung","l10n_de.tag_de_pl_14","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2285","2285","Steuernachzahlg. VJ sonstige Steuern","l10n_de.tag_de_pl_15","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2287","2287","Erstattung VJ für sonstige Steuern","l10n_de.tag_de_pl_15","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2289","2289","Auflösung Rückstellung s. Steuern","l10n_de.tag_de_pl_15","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2300","2300","Sonstige Aufwendungen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2307","2307","Sonst.Aufwendungen, betriebsfr.u.regelm.","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2308","2308","Sonstige nicht abziehbare Aufwendungen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2309","2309","Sonstige Aufwendungen unregelmäßig","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2310","2310","Abgänge Sachanlagen Restbuchwert","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2311","2311","Abgänge immat. Vermögensgegenst. RBW (Verlust)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2312","2312","Abgänge Finanzanlagen Restbuchwert (Verlust)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2313","2313","Anlagenabgänge Finanzanlagen § 3 Nr. 40 EStG/§ 8b Abs. 3 KStG (inländische Kap.Ges.) (Restbuchwert bei Buchverlust)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2315","2315","Abgänge Sachanlagen Restbuchwert","l10n_de.tag_de_pl_04","income","l10n_de_skr03.l10n_de_chart_template","False" "account_2316","2316","Abgänge immat. Vermögensgegenst. RBW (Gewinn)","l10n_de.tag_de_pl_04","income","l10n_de_skr03.l10n_de_chart_template","False" "account_2317","2317","Abgänge Finanzanlagen Restbuchwert (Gewinn)","l10n_de.tag_de_pl_04","income","l10n_de_skr03.l10n_de_chart_template","False" "account_2318","2318","Anlagenabgänge Finanzanlagen § 3 Nr. 40 EStG/§ 8b Abs. 2 KStG (inländische Kap.Ges.) (Restbuchwert bei Buchgewinn)","l10n_de.tag_de_pl_04","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2320","2320","Verluste aus Anlagenabgang","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2323","2323","Verluste aus der Veräußerung von Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG/§ 8b Abs. 3 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2325","2325","Verluste aus Abgang von Umlaufvermögen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2326","2326","Verluste aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) § 3 Nr. 40 EStG/§ 8b Abs. 3 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2327","2327","Abgang WG des UV § 4 Abs. 3 EStG","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2328","2328","Abgang von Wirtschaftsgütern des Umlaufvermögens §3 Nr. 40 EStG/§8b Abs. 3 KStG (inl. Kap.ges.) nach §4 Abs. 3 Satz 4 EStG","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2339","2339","Einstellungen in die steuerliche Rücklage nach § 4g EStG","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2340","2340","Einstellungen SoPo mit Rücklage-Anteil","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2341","2341","Einstellungen SoPo § 7g Abs.2 EStG n.F.","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2342","2342","Einstellungen in die steuerliche Rücklage nach § 6b Abs. 3 EStG","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2344","2344","Einstellungen in die Rücklage für Ersatzbeschaffung nach R 6.6 EStR","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2345","2345","Einstellungen in steuerliche Rücklagen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2347","2347","Aufwendungen aus dem Erwerb eigener Anteile","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2350","2350","Grundstücksaufwendungen, neutral","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2375","2375","Grundsteuer","l10n_de.tag_de_pl_15","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2380","2380","Zuwendungen,Spenden steuerl. n. abziehb.","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2381","2381","Zuwendg.Spenden wissensch./kult. Zweck","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2382","2382","Zuwendungen,Spenden mildtätige Zwecke","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2383","2383","Zuwendungen,Spenden kirchl./rel./gemein.","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2384","2384","Zuwendungen,Spenden an politische Partei","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2385","2385","Nicht abziehbare AR-Vergütungen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2386","2386","Abziehbare Aufsichtsratsvergütung","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2387","2387","Zuwendungen, Spenden an Stiftungen für gemeinnützige Zwecke i. S. d. § 52 Abs. 2 Nr. 1-3 AO","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2388","2388","Zuwendungen, Spenden an Stiftungen für gemeinnützige Zwecke i. S. d. § 52 Abs. 2 Nr. 4 AO","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2389","2389","Zuwendg. an Stiftg. kirchl./rel./gemein.","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2390","2390","Zuwendg. an Stiftg. wiss./mildt./kultur.","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2400","2400","Forderungsverluste","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2401","2401","Forderungsverluste 7% USt","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2402","2402","Forder.verlust aus stfr. EG-Lieferungen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2403","2403","Forderungsverluste EG-Lieferungen 7%","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2406","2406","Forderungsverluste 19% USt","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2408","2408","Forderungsverluste EG-Lieferung 19% USt","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2430","2430","Forderungsverluste, unübl. hoch","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2431","2431","Forderungsverluste 7 % USt (soweit unüblich hoch)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2436","2436","Forderungsverluste 19 % USt (soweit unüblich hoch)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2440","2440","Abschreibungen auf Forderungen gegenüber Kapitalgesellschaften, an denen eine Beteiligung besteht (soweit unüblich hoch), § 3c EStG/§ 8b Abs. 3 KStG","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2441","2441","Abschreibungen auf Forderungen gegenüber Gesellschaftern und nahe stehenden Personen (soweit unüblich hoch), § 8b Abs. 3 KStG","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2450","2450","Einstellung in die PWB zu Forderungen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2451","2451","Einstellung in die EWB zu Forderungen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2480","2480","Einstellungen in die Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2481","2481","Einstellungen in die Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2485","2485","Einstellungen in andere Ergebnisrücklagen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2490","2490","Aufwendungen aus Verlustübernahme","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2492","2492","Abgef. Gewinne / Gewinngemeinschaft","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2493","2493","Abgeführte Gewinne an stille Gesellschafter § 8 GewStG","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2494","2494","Abgef. Gewinne / Gewinn-/Teilgewinnabf.","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2498","2498","Einstellungen in die Rücklage für aktivierte eigene Anteile","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_2500","2500","Außerordentliche Erträge","l10n_de.tag_de_pl_08_7","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2501","2501","Ao. Erträge finanzwirksam","l10n_de.tag_de_pl_08_7","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2504","2504","Erträge durch Verschmelzung und Umwandlung","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2505","2505","Ao. Erträge nicht finanzwirksam","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2506","2506","Erträge durch den Verkauf von bedeutenden Beteiligungen","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2507","2507","Erträge durch den Verkauf von bedeutenden Grundstücken","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2508","2508","Gewinn aus der Veräußerung oder der Aufgabe von Geschäftsaktivitäten nach Steuern","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2510","2510","Betriebsfremde Erträge","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2520","2520","Periodenfremde Erträge (soweit nicht außerordentlich)","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2590","2590","Außerordentliche Erträge aus der Anwendung von Übergangsvorschriften","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2591","2591","Außerordentliche Erträge aus der Anwendung von Übergangsvorschriften (Zuschreibung für Sachanlagevermögen)","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2592","2592","Außerordentliche Erträge aus der Anwendung von Übergangsvorschriften (Zuschreibung für Finanzanlagevermögen)","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2593","2593","Außerordentliche Erträge aus der Anwendung von Übergangsvorschriften (Wertpapiere im Umlaufvermögen)","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2594","2594","Außerordentliche Erträge aus der Anwendung von Übergangsvorschriften (latente Steuern)","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2600","2600","Erträge aus Beteiligungen","l10n_de.tag_de_pl_09","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2603","2603","Erträge aus Beteiligungen an Personengesellschaften (verbundene Unternehmen), § 9 GewStG bzw. § 18 EStG","l10n_de.tag_de_pl_09","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2615","2615","Erträge aus Anteilen an Kapitalgesellschaften (Beteiligung) § 3 Nr. 40 EStG/§ 8b Abs. 1 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_09","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2616","2616","Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) § 3 Nr. 40 EStG/§ 8b Abs. 1 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_09","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2617","2617","Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) § 3 Nr. 40 EStG/§ 8b Abs. 1 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_09","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2618","2618","Gewinnanteile aus gewerblichen und selbständigen Mitunternehmerschaften § 9 GewStG bzw. 18 EStG","l10n_de.tag_de_pl_09","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2619","2619","Erträge a.Beteilig. an verbundenen UN","l10n_de.tag_de_pl_09","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2620","2620","Erträge Wertpapiere/Ausleihungen FAV","l10n_de.tag_de_pl_10","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2621","2621","Erträge aus Ausleihungen des Finanzanlagevermögens","l10n_de.tag_de_pl_10","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2622","2622","Erträge aus Ausleihungen des Finanzanlagevermögens an verbundenen Unternehmen","l10n_de.tag_de_pl_10","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2623","2623","Erträge aus Anteilen an Personengesellschaften (Finanzanlagevermögen)","l10n_de.tag_de_pl_10","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2625","2625","Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG/§ 8b Abs. 1 und Abs. 4 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_10","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2626","2626","Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) § 3 Nr. 40 EStG/§ 8b Abs. 1 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_10","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2640","2640","Zins- und Dividendenerträge","l10n_de.tag_de_pl_10","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2641","2641","Erhaltene Ausgleichszahlungen (als außenstehender Aktionär)","l10n_de.tag_de_pl_10","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2646","2646","Erträge aus Anteilen an Personengesellschaften (verbundene Unternehmen)","l10n_de.tag_de_pl_10","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2647","2647","Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Kapitalgesellschaften (verbundene Unternehmen)","l10n_de.tag_de_pl_10","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2648","2648","Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Personengesellschaften (verbundene Unternehmen)","l10n_de.tag_de_pl_10","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2649","2649","Erträge Wertpapiere/FAV-Ausl.verb.UN","l10n_de.tag_de_pl_10","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2650","2650","Sonstige Zinsen und ähnliche Erträge","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2652","2652","Stfr. Aufzinsung Körperschaftsteuerguth.","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2653","2653","Zinserträge § 233a AO, § 4 Abs. 5b EStG, steuerfrei","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2654","2654","Erträge Wertpapiere/Ausleihungen UV","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2655","2655","Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen) § 3 Nr. 40 EStG/§ 8b Abs. 1 und Abs. 4 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2656","2656","Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) § 3 Nr. 40 EStG/§ 8b Abs. 1 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2657","2657","Zinserträge § 233a AO steuerpflichtig","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2658","2658","Zinserträge § 233a AO, steuerfrei (Anlage A KSt)","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2659","2659","Sonst. Zinsen u.ä. Erträge aus verb.UN","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2660","2660","Erträge aus der Währungsumrechnung","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2661","2661","Erträge aus der Währungsumrechnung (nicht § 256a HGB)","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2666","2666","Erträge Bewertung Finanzmittelfonds","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2670","2670","Diskonterträge","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2679","2679","Diskonterträge verbundene Unternehmen","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2680","2680","Zinsähnliche Erträge","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2682","2682","Steuerfreie Zinserträge aus der Abzinsung von Rückstellungen","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2683","2683","Zinserträge aus der Abzinsung von Verbindlichkeiten","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2684","2684","Zinserträge aus der Abzinsung von Rückstellungen","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2685","2685","Zinserträge aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2686","2686","Zinserträge aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen zur Verrechnung nach § 246 Abs. 2 HGB","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2687","2687","Erträge aus Vermögensgegenständen zur Verrechnung nach § 246 Abs. 2 HGB","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2688","2688","Zinserträge Rückzahlung KSt-Erhöhg. §38","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2689","2689","Zinsähnliche Erträge verbundene UN","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2700","2700","Andere betriebs- und/oder periodenfremde (neutrale) sonstige Erträge","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2705","2705","Sonstige betriebliche und regelmäßige Erträge (neutral)","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2707","2707","Sonstige betriebsfr.regelm. Erträge","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2709","2709","Sonstige Erträge unregelmäßig","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2710","2710","Erträge Zuschreibg. Sachanlagevermögen","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2711","2711","Erträge Zuschreibg. immat. Anlagevermög.","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2712","2712","Erträge Zuschreibg. Finanzanlagevermögen","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2713","2713","Erträge aus Zuschreibungen des Finanzanlagevermögens § 3 Nr. 40 EStG/§ 8b Abs. 3 Satz 8 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2714","2714","Erträge aus Zuschreibungen § 3 Nr. 40 EStG/§ 8b Abs. 2 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2715","2715","Erträge Zuschreibung Umlaufvermögen","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2716","2716","Erträge aus Zuschreibungen des Umlaufvermögens § 3 Nr. 40 EStG/§ 8b Abs. 3 Satz 8 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2720","2720","Erträge aus Abgang von AV-Gegenständen","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2723","2723","Erträge aus der Veräußerung von Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG/§ 8b Abs. 2 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2725","2725","Erträge aus Abgang von UV-Gegenständen","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2726","2726","Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) § 3 Nr. 40 EStG/§ 8b Abs. 2 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2727","2727","Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 3 EStG","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2728","2728","Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 10 EStG","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2729","2729","Erträge aus der Auflösung der Rücklage für Ersatzbeschaffung R 6.6 EStR","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2730","2730","Erträge aus Herabsetzung PWB zu Ford.","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2731","2731","Erträge aus Herabsetzung EWB zu Ford.","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2732","2732","Erträge aus abgeschriebenen Forderg.","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2733","2733","Erträge aus der Auflösung einer steuerlichen Rücklage nach §7g Abs 7 EStG a.F. (Existenzgründerrücklage)","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2734","2734","Erträge Bewertung Verbindlichkeiten","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2735","2735","Erträge Auflösung von Rückstellungen","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2736","2736","Erträge aus der Herabsetzung von Verbindlichkeiten","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2738","2738","Erträge aus der Auflösung von steuerlichen Rücklagen nach § 52 Abs. 16 EStG","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2739","2739","Erträge aus der Auflösung von steuerlichen Rücklagen (Ansparabschreibungen nach § 7g Abs. 2 EStG)","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2740","2740","Erträge aus der Auflösung einer steuerlichen Rücklage","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2741","2741","Erträge aus der Auflösung steuerrechtlicher Sonderabschreibungen","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2742","2742","Versicherungsentschädigungen und Schadenersatzleistungen","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2743","2743","Investitionszuschüsse","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2744","2744","Investitionszulage","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2746","2746","Steuerfreie Erträge aus der Auflösung von steuerlichen Rücklagen","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2747","2747","Sonstige steuerfr. Betriebseinnahmen","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2749","2749","Erstattungen Aufwendungsausgleichsgesetz","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2750","2750","Grundstückserträge","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2751","2751","Erlöse aus Vermietung und Verpachtung, umsatzsteuerfrei § 4 Nr. 12 UStG","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2752","2752","Erlöse aus Vermietung und Verpachtung 19% USt","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2760","2760","Erträge aus der Aktivierung unentgeltlich erworbener Vermögensgegenstände","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2762","2762","Kostenerstattungen, Rückvergütungen und Gutschriften für frühere Jahre","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2764","2764","Erträge aus Verwaltungskostenumlagen","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2790","2790","Erträge aus Verlustübernahme","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2792","2792","Gewinne auf Grund Gewinngemeinschaft","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2794","2794","Gewinne auf Grund Gewinn/Teilgewinnabf","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2798","2798","Entnahmen aus der Rücklage für aktivierte eigene Anteile","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2840","2840","Entnahmen aus der Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2841","2841","Entnahmen aus der Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2850","2850","Entnahmen aus anderen Ergebnisrücklagen","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2865","2865","Gewinnvortrag nach Verwendung","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2867","2867","Verlustvortrag nach Verwendung","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2870","2870","Vorabausschüttung","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2890","2890","Verrechneter kalkul.Unternehmerlohn","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2891","2891","Verrechnete kalkul. Miete und Pacht","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2892","2892","Verrechnete kalkulatorische Zinsen","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2893","2893","Verrechnete kalkul. Abschreibungen","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2894","2894","Verrechnete kalkulatorische Wagnisse","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2895","2895","Verrechneter kalk. Lohn, unentgeltl. AN","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_2990","2990","Aufw./Erträge aus Umrechnungsdifferenz","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_3000","3000","Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3010","3010","Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3030","3030","Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3060","3060","Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3062","3062","Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3066","3066","Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb ohne Vorsteuer und 7 % Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3067","3067","Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb ohne Vorsteuer und 19 % Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3070","3070","Einkauf Roh-, Hilfs- und Betriebsstoffe 5,5% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3071","3071","Einkauf Roh-, Hilfs- und Betriebsstoffe 10,7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3075","3075","Einkauf Roh-, Hilfs- und Betriebsstoffe aus einem USt-Lager § 13a UStG 7% Vorsteuer und 7% Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3076","3076","Einkauf Roh-, Hilfs- und Betriebsstoffe aus einem USt-Lager § 13a UStG 19% Vorsteuer und 19% Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3089","3089","Erwerb Roh-, Hilfs- und Betriebsstoffe als letzter Abnehmer innerhalb Dreiecksgeschäft 19% Vorsteuer und 19% Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3090","3090","Energiestoffe","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3091","3091","Energiestoffe (Fertigung) 7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3092","3092","Energiestoffe (Fertigung) 19% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3100","3100","Fremdleistungen","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3106","3106","Fremdleistungen 19% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3108","3108","Fremdleistungen 7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3109","3109","Fremdleistungen ohne Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3110","3110","Bauleistungen § 13b 7% Vorsteuer, 7% USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3113","3113","Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers 7 % Vorsteuer und 7 % Umsatzsteuer","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3115","3115","Leistungen ausl. UN 7% Vorsteuer, 7% USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3120","3120","Bauleistungen § 13b 19% Vorst., 19% USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3123","3123","Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers 19 % Vorsteuer und 19 % Umsatzsteuer","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3125","3125","Leistungen ausl. UN 19% Vorst., 19% USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3130","3130","Bauleistungen § 13b ohne Vorst., 7% USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3133","3133","Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers ohne Vorsteuer und 7 % Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3135","3135","Leistungen ausl. UN ohne Vorst., 7% USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3140","3140","Bauleistungen § 13b ohne Vorst., 19% USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3143","3143","Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers ohne Vorsteuer und 19 % Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3145","3145","Leistungen ausl. UN ohne Vorst., 19% USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3150","3150","Erhaltene Skonti Leistungen §13b UStG","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3151","3151","Erh. Skonti Leistg. § 13b 19% Vorst/USt","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3153","3153","Erh. Skonti Leistg. § 13b o.Vorst/m.USt","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3154","3154","Erh. Skonti Leistg. § 13b o.Vorst/19%USt","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3160","3160","Leistungen nach § 13b UStG mit Vorsteuerabzug","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3165","3165","Leistungen nach § 13b UStG ohne Vorsteuerabzug","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3170","3170","Fremdleistungen (Miet- und Pachtzinsen bewegliche Wirtschaftsgüter)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3175","3175","Fremdleistungen (Miet- und Pachtzinsen unbewegliche Wirtschaftsgüter)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3180","3180","Fremdleistungen (Entgelte für Rechte und Lizenzen)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3185","3185","Fremdleistungen (Vergütungen für die Überlassung von Wirtschaftsgütern - mit Sonderbetriebseinnahme korrespondierend)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3200","3200","Wareneingang","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3300","3300","Wareneingang 7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3349","3349","Wareneingang ohne Vorsteuerabzug","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3400","3400","Wareneingang 19% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3420","3420","EG-Erwerb 7% Vorsteuer und 7% USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3425","3425","EG-Erwerb 19% Vorsteuer und 19% USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3430","3430","EG-Erwerb ohne Vorsteuer und 7% USt","","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3435","3435","EG-Erwerb ohne Vorsteuer und 19% USt","","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3440","3440","EG-Erw. Nfz o.UStID 19% Vorsteuer/USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3505","3505","Wareneingang 5,5% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3540","3540","Wareneingang 10,7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3550","3550","Steuerfreier EG-Erwerb","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3551","3551","Wareneingang, im Drittland steuerbar (19%)","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3552","3552","Erwerb 1. Abnehmer im Dreiecksgeschäft","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3553","3553","Erwerb Waren als letzter Abnehmer innerhalb Dreiecksgeschäft 19% Vorsteuer und 19% Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3557","3557","Wareneingang, im Drittland steuerbar (7%)","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3558","3558","Wareneingang, im anderen EG-Land stb.","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3559","3559","Steuerfreie Einfuhren","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3560","3560","Waren aus USt-Lager 7% Vorsteuer, 7% USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3565","3565","Waren aus USt-Lager 19% Vorst., 19% USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3600","3600","Nicht abziehbare Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3610","3610","Nicht abziehbare Vorsteuer 7%","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3660","3660","Nicht abziehbare Vorsteuer 19%","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3700","3700","Nachlässe","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3701","3701","Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3710","3710","Nachlässe 7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3714","3714","Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3715","3715","Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3717","3717","Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3718","3718","Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb 19% Vorsteuer und 19% Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3720","3720","Nachlässe 19% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3724","3724","Nachlässe EG-Erwerb 7% Vorsteuer/USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3725","3725","Nachlässe EG-Erwerb 19% Vorsteuer/USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3730","3730","Erhaltene Skonti","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3731","3731","Erhaltene Skonti 7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3733","3733","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3734","3734","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3736","3736","Erhaltene Skonti 19% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3738","3738","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3741","3741","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe aus steuerpflichtigem innergemeinschaftlichem Erwerb 19% Vorsteuer und 19% Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3743","3743","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe aus steuerpflichtigem innergemeinschaftlichem Erwerb 7% Vorsteuer und 7% Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3744","3744","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe aus steuerpflichtigem innergemeinschaftlichem Erwerb","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3745","3745","Erhaltene Skonti EG-Erwerb","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3746","3746","Erhalt. Skonti EG-Erwerb 7% Vorst/USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3748","3748","Erhalt. Skonti EG-Erwerb 19% Vorst/USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3750","3750","Erhaltene Boni 7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3753","3753","Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3754","3754","Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3755","3755","Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3760","3760","Erhaltene Boni 19% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3769","3769","Erhaltene Boni","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3770","3770","Erhaltene Rabatte","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3780","3780","Erhaltene Rabatte 7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3783","3783","Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3784","3784","Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3785","3785","Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3788","3788","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 10,7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3790","3790","Erhaltene Rabatte 19% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3792","3792","Erhaltene Skonti aus Erwerb Roh-, Hilfs- und Betriebsstoffe als letzter Abnehmer innerhalb Dreiecksgeschäft 19% Vorsteuer und 19% Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3793","3793","Erhaltene Skonti aus Erwerb Waren als letzter Abnehmer innerhalb Dreiecksgeschäft 19% Vorsteuer und 19% Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3794","3794","Erhaltene Skonti 5,5% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3796","3796","Erhaltene Skonti 10,7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3798","3798","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 5,5% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3800","3800","Bezugsnebenkosten","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3830","3830","Leergut","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3850","3850","Zölle und Einfuhrabgaben","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3950","3950","Bestandsveränderungen Waren","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3955","3955","Bestandsveränderungen Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3960","3960","Bestandsveränd.RHB-Stoffe/bezogene Ware","l10n_de.tag_de_pl_05","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_3970","3970","Bestand Roh-,Hilfs- und Betriebsstoffe","l10n_de.tag_de_asset_bs_B_I_1","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_3980","3980","Bestand Waren","l10n_de.tag_de_asset_bs_B_I_3","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_4100","4100","Löhne und Gehälter","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4110","4110","Löhne","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4120","4120","Gehälter","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4124","4124","Geschäftsführergehälter GmbH-Gesells.","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4125","4125","Ehegattengehalt","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4126","4126","Tantiemen Gesellschafter-Geschäftsführer","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4127","4127","Geschäftsführergehälter","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4128","4128","Vergütungen an angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4129","4129","Tantiemen Arbeitnehmer","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4130","4130","Gesetzliche Sozialaufwendungen","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4137","4137","Gesetzliche Sozialaufwendungen für angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4138","4138","Beiträge zur Berufsgenossenschaft","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4139","4139","Ausgleichsabgabe SchwerbehindertenG","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4140","4140","Freiwillige soziale Aufwendung. LSt-frei","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4141","4141","Sonstige soziale Abgaben","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4144","4144","Soziale Abgaben für Minijobber","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4145","4145","Freiwillige soziale Aufwendung. LSt-pfl.","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4146","4146","Freiwillige Zuwendungen an Minijobber","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4147","4147","Freiwillige Zuwendungen an Gesellschafter-Geschäftsführer","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4148","4148","Freiwillige Zuwendungen an angestellte Mitunternehmer, § 15 EStG","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4149","4149","Pauschale Steuer für Zuschüsse","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4150","4150","Krankengeldzuschüsse","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4151","4151","Sachzuwendungen und Dienstleistungen an Minijobber","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4152","4152","Sachzuwendungen und Dienstleistg. an AN","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4153","4153","Sachzuwendungen und Dienstleistungen an Gesellschafter-Geschäftsführer","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4154","4154","Sachzuwendungen und Dienstleistungen an angestellte Mitunternehmer, § 15 EStG","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4155","4155","Zuschüsse Agenturen für Arbeit","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4156","4156","Aufwendungen aus der Veränderung von Urlaubsrückstellungen","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4157","4157","Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Gesellschafter-Geschäftsführer","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4158","4158","Aufwendungen aus der Veränderung von Urlaubsrückstellungen für angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4159","4159","Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Minijobber","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4160","4160","Versorgungskassen","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4165","4165","Aufwendungen für Altersversorgung","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4166","4166","Aufwendungen für Altersversorgung für Gesellschafter-Geschäftsführer","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4167","4167","Pauschale Steuer für Versicherungen","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4168","4168","Aufwendungen für Altersversorgung für Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4169","4169","Aufwendungen für Unterstützung","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4170","4170","Vermögenswirksame Leistungen","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4175","4175","Fahrtkostenerstatt. Whg./Arbeitsstätte","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4180","4180","Bedienungsgelder","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4190","4190","Aushilfslöhne","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4194","4194","Pauschale Steuern für Minijobber","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4195","4195","Löhne für Minijobs","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4196","4196","Pauschale Steuern und Abgaben für Sachzuwendungen und Dienstleistungen an Geselschafter-Geschäftsführer","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4197","4197","Pauschale Steuern und Abgaben für Sachzuwendungen und Dienstleistungen an angestellte Mitunternehmer, § 15 EStG","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4198","4198","Pauschale Steuern für Arbeitnehmer","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4199","4199","Pauschale Steuer für Aushilfen","l10n_de.tag_de_pl_06","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4200","4200","Raumkosten","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4210","4210","Miete, unbewegliche Wirtschaftsgüter","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4211","4211","Aufwendungen für gemietete oder gepachtete unbewegliche Wirtschaftsgüter, die gewerbesteuerlich hinzuzurechnen sind","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4212","4212","Miete/Aufwendungen für doppelte Haushaltsführung","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4215","4215","Leasing, unbewegliche Wirtschaftsgüter","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4219","4219","Vergütungen an Mitunternehmer für die mietweise Überlassung ihrer unbeweglichen Wirtschaftsgüter § 15 EStG","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4220","4220","Pacht, unbewegliche Wirtschaftsgüter","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4222","4222","Vergütungen an Gesellschafter für die miet- oder pachtweise Überlassung ihrer unbeweglichen Wirtschaftsgüter","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4228","4228","Miet- und Pachtnebenkosten (gewerbesteuerlich nicht zu berücksichtigen)","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4229","4229","Vergütungen an Mitunternehmer für die pachtweise Überlassung ihrer unbeweglichen Wirtschaftsgüter § 15 EStG","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4230","4230","Heizung","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4240","4240","Gas, Strom, Wasser","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4250","4250","Reinigung","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4260","4260","Instandhaltung betrieblicher Räume","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4270","4270","Abgaben betrieblich genutzt. Grundbesitz","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4280","4280","Sonstige Raumkosten","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4288","4288","Aufwendung. Arbeitszimmer, abz. Anteil","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4289","4289","Aufwendung. Arbeitszimmer n.abz. Anteil","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4290","4290","Grundstücksaufwendungen, betrieblich","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4300","4300","Nicht abziehbare Vorsteuer","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4301","4301","Nicht abziehbare Vorsteuer 7%","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4306","4306","Nicht abziehbare Vorsteuer 19%","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4320","4320","Gewerbesteuer","l10n_de.tag_de_pl_14","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4340","4340","Sonstige Betriebssteuern","l10n_de.tag_de_pl_15","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4350","4350","Verbrauchsteuer (sonstige Steuern)","l10n_de.tag_de_pl_15","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4355","4355","Ökosteuer","l10n_de.tag_de_pl_15","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4360","4360","Versicherungen","l10n_de.tag_de_pl_08_2","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4366","4366","Versicherung für Gebäude","l10n_de.tag_de_pl_08_2","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4370","4370","Prämie Rückdeckung f. Versorgungsleistg","l10n_de.tag_de_pl_08_2","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4380","4380","Beiträge","l10n_de.tag_de_pl_08_2","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4390","4390","Sonstige Abgaben","l10n_de.tag_de_pl_08_2","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4396","4396","Abzugsf.Verspätungszuschlag/Zwangsgeld","l10n_de.tag_de_pl_08_2","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4397","4397","Nicht abzf.Verspät.zuschlag/Zwangsgeld","l10n_de.tag_de_pl_08_2","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4500","4500","Fahrzeugkosten","l10n_de.tag_de_pl_08_4","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4510","4510","Kfz-Steuern","l10n_de.tag_de_pl_15","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4520","4520","Kfz-Versicherungen","l10n_de.tag_de_pl_08_4","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4530","4530","Laufende Kfz-Betriebskosten","l10n_de.tag_de_pl_08_4","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4540","4540","Kfz-Reparaturen","l10n_de.tag_de_pl_08_4","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4550","4550","Garagenmieten","l10n_de.tag_de_pl_08_4","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4560","4560","Mautgebühren","l10n_de.tag_de_pl_08_4","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4570","4570","Mietleasing Kfz","l10n_de.tag_de_pl_08_4","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4580","4580","Sonstige Kfz-Kosten","l10n_de.tag_de_pl_08_4","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4590","4590","Kfz-Kosten betriebl.Nutzung Kfz im PV","l10n_de.tag_de_pl_08_4","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4595","4595","Fremdfahrzeugkosten","l10n_de.tag_de_pl_08_4","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4600","4600","Werbekosten","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4605","4605","Streuartikel","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4630","4630","Geschenke abzugsfähig","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4631","4631","Geschenke abzugsfähig mit § 37b EStG","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4632","4632","Pauschale Steuern für Geschenke und Zugaben abzugsfähig","l10n_de.tag_de_pl_15","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4633","4633","Pauschale Steuern für Geschenke und Zugaben abzugsfähig","l10n_de.tag_de_pl_15","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4635","4635","Geschenke nicht abzugsfähig ohne § 37b EStG","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4636","4636","Geschenke nicht abzugsfähig mit § 37b EStG","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4637","4637","Pauschale Steuern für Geschenke und Zuwendungen nicht abzugsfähig","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4638","4638","Geschenke ausschl.betrieblich genutzt","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4639","4639","Zugaben mit § 37b EStG","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4640","4640","Repräsentationskosten","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4650","4650","Bewirtungskosten","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4651","4651","Eingeschr. abziehb.BA, abz. Anteil","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4652","4652","Eingeschr. abziehb.BA, n. abz. Anteil","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4653","4653","Aufmerksamkeiten","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4654","4654","Nicht abzugsfähige Bewirtungskosten","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4655","4655","Nicht abzugsfähige Betriebsausgaben","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4660","4660","Reisekosten Arbeitnehmer","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4663","4663","Reisekosten Arbeitnehmer, Fahrtkosten","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4664","4664","Reisekosten AN Verpfleg.mehraufwand","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4666","4666","Reisekosten AN Übernachtungsaufwand","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4668","4668","Kilometergelderstattung Arbeitnehmer","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4670","4670","Reisekosten Unternehmer","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4672","4672","Reisekosten Unternehmer, n.abz.Anteil","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4673","4673","Reisekosten Unternehmer, Fahrtkosten","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4674","4674","Reisekosten UN Verpfleg.mehraufwand","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4676","4676","Reisekosten Unternehmer Übernachtungsaufwand und Reisenebenkosten","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4678","4678","Fahrten zwischen Wohnung und Betriebsstätte und Familienheimfahrten (abziehbarer Anteil)","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4679","4679","Fahrten zwischen Wohnung und Betriebsstätte und Familienheimfahrten (nicht abziehbarer Anteil)","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4680","4680","Fahrten zwischen Wohnung und Betriebsstätte und Familienheimfahrten (Haben)","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4681","4681","Verpflegungsmehraufwendungen im Rahmen der doppelten Haushaltsführung","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4700","4700","Kosten Warenabgabe","l10n_de.tag_de_pl_08_6","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4710","4710","Verpackungsmaterial","l10n_de.tag_de_pl_08_6","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4730","4730","Ausgangsfrachten","l10n_de.tag_de_pl_08_6","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4750","4750","Transportversicherungen","l10n_de.tag_de_pl_08_6","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4760","4760","Verkaufsprovisionen","l10n_de.tag_de_pl_08_6","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4780","4780","Fremdarbeiten (Vertrieb)","l10n_de.tag_de_pl_08_6","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4790","4790","Aufwand für Gewährleistungen","l10n_de.tag_de_pl_08_6","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4800","4800","Reparatur/Instandh. Anlagen u. Maschinen","l10n_de.tag_de_pl_08_3","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4801","4801","Reparaturen und Instandhaltung von Bauten","l10n_de.tag_de_pl_08_3","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4805","4805","Reparatur/Instandh. Betriebs- u. Gesch.","l10n_de.tag_de_pl_08_3","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4806","4806","Wartungskosten für Hard- und Software","l10n_de.tag_de_pl_08_3","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4808","4808","Zuführung zu Aufwandsrückstellungen","l10n_de.tag_de_pl_08_3","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4809","4809","Sonst. Reparaturen und Instandhaltungen","l10n_de.tag_de_pl_08_3","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4810","4810","Mietleasing (bewegliche Wirtschaftsgüter)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4815","4815","Kaufleasing","l10n_de.tag_de_pl_07","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4820","4820","Abschreibung Ingangsetzung, Erweiterung","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4822","4822","Abschreibung immaterielle VermG","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4823","4823","Abschreibungen auf selbst geschaffene immaterielle Vermögensgegenstände","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4824","4824","Abschr. Geschäfts- oder Firmenwert","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4825","4825","Außerplanmäßige Abschreibungen auf den Geschäfts- oder Firmenwert","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4826","4826","Apl. Abschreibungen immaterielle VermG","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4827","4827","Außerplanmäßige Abschreibungen auf selbst geschaffene immaterielle Vermögensgegenstände","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4830","4830","Abschreibungen auf Sachanlagen","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4831","4831","Abschreibungen auf Gebäude","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4832","4832","Abschreibungen auf Kfz","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4833","4833","Abschreibung Arbeitszimmer","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4840","4840","Apl. Abschreibungen auf Sachanlagen","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4841","4841","Außergewöhnliche Abschreibung Gebäude","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4842","4842","Außergewöhnliche Abschreibung auf Kfz","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4843","4843","Außergewöhnliche Abschreibung so. WG","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4850","4850","Abschreib.Sachanlagen/stl. So-Vorschr.","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4851","4851","Sonderabschreibungen nach § 7g Abs. 5 EStG (ohne Kfz)","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4852","4852","Sonderabschreibungen nach § 7g Abs. 5 EStG (für Kfz)","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4853","4853","Kürzung AHK § 7g Abs. 2 EStG n.F.","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4854","4854","Kürzung AHK für Kfz § 7g Abs. 2 n.F.","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4855","4855","Sofortabschreibung GWG","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4860","4860","Abschreibungen auf aktivierte GWG","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4862","4862","Abschreibung Sammelposten GWG","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4865","4865","Apl. Abschreibungen auf aktivierte GWG","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4866","4866","Abschreibungen auf Finanzanlagen (nicht dauerhaft)","l10n_de.tag_de_pl_12","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4870","4870","Abschreibungen auf Finanzanlagen (dauerhaft)","l10n_de.tag_de_pl_12","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4871","4871","Abschreibungen auf Finanzanlagen § 3 Nr. 40 EStG / § 8b Abs. 3 KStG (inländische Kap.Ges.) (dauerhaft)","l10n_de.tag_de_pl_12","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4872","4872","Aufwendungen auf Grund von Verlustanteilen an gewerblichen und selbständigen Mitunternehmerschaften, § 8 GewStG bzw. § 18 EStG","l10n_de.tag_de_pl_12","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4873","4873","Abschreibungen auf Finanzanlagen auf Grund § 6b EStG-Rücklage, § 3 Nr. 40 EStG/§ 8b Abs. 3 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_12","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4874","4874","Abschreibungen auf Finanzanlagen auf Grund § 6b EStG-Rücklage","l10n_de.tag_de_pl_12","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4875","4875","Abschreibungen Wertpapiere des UV","l10n_de.tag_de_pl_12","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4876","4876","Abschreibungen auf Wertpapiere des Umlaufvermögens § 3 Nr. 40 EStG / § 8b Abs. 3 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_12","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4877","4877","Abschreibungen auf Finanzanlagen - verbundene Unternehmen","l10n_de.tag_de_pl_12","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4878","4878","Abschreibungen auf Wertpapiere des Umlaufvermögens - verbundene Unternehmen","l10n_de.tag_de_pl_12","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4880","4880","Abschreibungen auf sonstige Vermögensgegenstände des Umlaufvermögens (soweit unübliche Höhe)","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4882","4882","Abschreibungen auf UV, steuerr. bedingt","l10n_de.tag_de_pl_07","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4886","4886","Abschreibungen auf Umlaufvermögen","l10n_de.tag_de_pl_07","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4887","4887","Abschreibungen auf UV, steuerr. bedingt","l10n_de.tag_de_pl_07","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4892","4892","Abschreibungen auf Roh-, Hilfs- und Betriebsstoffe/Waren (soweit unüblich hoch)","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4893","4893","Abschreibungen auf fertige und unfertige Erzeugnisse (soweit unüblich hoch)","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr03.l10n_de_chart_template","False" "account_4900","4900","Sonstige betriebliche Aufwendungen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4902","4902","Interimskonto für Aufwendungen in einem anderen Land, bei denen eine Vorsteuervergütung möglich ist","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4905","4905","Sonstige betriebl.u.regelm.Aufwendungen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4909","4909","Fremdleistungen und Fremdarbeiten","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4910","4910","Porto","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4920","4920","Telefon","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4925","4925","Telefax und Internetkosten","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4930","4930","Bürobedarf","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4940","4940","Zeitschriften, Bücher","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4945","4945","Fortbildungskosten","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4946","4946","Freiwillige Sozialleistungen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4948","4948","Vergütungen an Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4949","4949","Haftungsvergütung an Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4950","4950","Rechts- und Beratungskosten","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4955","4955","Buchführungskosten","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4957","4957","Abschluss- und Prüfungskosten","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4958","4958","Vergütungen an Gesellschafter für die miet- oder pachtweise Überlassung ihrer beweglichen Wirtschaftsgüter","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4959","4959","Vergütungen an Mitunternehmer für die miet- oder pachtweise Überlassung ihrer beweglichen Wirtschaftsgüter § 15 EStG","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4960","4960","Mieten für Einrichtungen bewegliche WG","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4961","4961","Pacht (bewegliche Wirtschaftsgüter)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4963","4963","Aufwendungen für gemietete oder gepachtete bewegliche Wirtschaftsgüter, die gewerbesteuerlich hinzuzurechnen sind","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4964","4964","Aufwendungen für Lizenzen, Konzessionen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4965","4965","Mietleasing (bewegliche Wirtschaftsgüter für Betriebs- und Geschäftsausstattung)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4969","4969","Aufwand Abraum-/Abfallbeseitigung","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4970","4970","Nebenkosten des Geldverkehrs","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4975","4975","Aufwendungen aus Anteilen an Kapitalgesellschaften §§ 3 Nr. 40, 3c EStG/§ 8b Abs. 1 und Abs. 4 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4976","4976","Veräußerungskosten § 3 Nr. 40 EStG/§ 8b Abs. 2 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4980","4980","Betriebsbedarf","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4984","4984","Genossenschaftliche Rückvergütung an Mitglieder","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4985","4985","Werkzeuge und Kleingeräte","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4990","4990","Kalkulatorischer Unternehmerlohn","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4991","4991","Kalkulatorische Miete und Pacht","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4992","4992","Kalkulatorische Zinsen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4993","4993","Kalkulatorische Abschreibungen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4994","4994","Kalkulatorische Wagnisse","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4995","4995","Kalkulatorischer Lohn, unentgeltl. AN","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4996","4996","Herstellungskosten","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4997","4997","Verwaltungskosten","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4998","4998","Vertriebskosten","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_4999","4999","Gegenkonto zu 4996 bis 4998","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr03.l10n_de_chart_template","False" "account_7000","7000","Unfertige Erzeugnisse und Leistungen","l10n_de.tag_de_asset_bs_B_I_2","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_7050","7050","Unfertige Erzeugnisse","l10n_de.tag_de_asset_bs_B_I_2","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_7080","7080","Unfertige Leistungen","l10n_de.tag_de_asset_bs_B_I_2","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_7090","7090","In Ausführung befindl. Bauaufträge","l10n_de.tag_de_asset_bs_B_I_2","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_7095","7095","In Arbeit befindliche Aufträge","l10n_de.tag_de_asset_bs_B_I_2","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_7100","7100","Fertige Erzeugnisse und Waren","l10n_de.tag_de_asset_bs_B_I_3","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_7110","7110","Fertige Erzeugnisse","l10n_de.tag_de_asset_bs_B_I_3","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_7140","7140","Waren","l10n_de.tag_de_asset_bs_B_I_3","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_7200","7200","Waren (Bestand)","l10n_de.tag_de_asset_bs_B_I_3","asset_current","l10n_de_skr03.l10n_de_chart_template","False" "account_8100","8100","Steuerfreie Umsätze §4 Nr. 8 ff UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8105","8105","Stfr. Umsätze aus V. § 4 Nr. 12 UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8110","8110","Sonstige steuerfr. Umsätze Inland","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8120","8120","Steuerfreie Umsätze § 4 Nr. 1a UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8125","8125","Steuerfreie EG-Lieferungen §4, 1b UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8130","8130","Innergemeinschaftl. Dreiecksgeschäft","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8135","8135","Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8140","8140","Steuerfreie Umsätze Offshore usw.","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8150","8150","Steuerfreie Umsätze § 4 Nr. 2-7 UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8160","8160","Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend, § 4 UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8165","8165","Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8190","8190","Erlöse gemäß § 24 UStG ","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8191","8191","Umsatzerlöse nach §§ 25 und 25a UStG 19% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8193","8193","Umsatzerlöse nach §§ 25 und 25a UStG ohne USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8194","8194","Umsatzerlöse aus Reiseleistungen § 25 Abs. 2 UStG, steuerfrei","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8195","8195","Erlöse Kleinunternehmer § 19 UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8196","8196","Erlöse Geldspielautomaten 19% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8200","8200","Erlöse","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8300","8300","Erlöse 7% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8310","8310","Erlöse EG-Lieferungen 7% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8315","8315","Erlöse EG-Lieferungen 19% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8320","8320","Im anderen EG-Land stpfl. Lieferungen","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8331","8331","Erlöse aus im anderen EU-Land steuerpflichtigen elektronischen Dienstleistungen","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8335","8335","Erlöse aus Lieferungen von Mobilfunkgeräten/Schaltkreisen, für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8336","8336","Erlöse aus im anderen EU-Land steuerpflichtigen sonstigen Leistungen, für die der Leistungsempfänger die Umsatzsteuer schuldet","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8337","8337","Erlöse aus Leistungen nach § 13b UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8338","8338","Nicht steuerbare Umsätze Drittland","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8339","8339","Nicht steuerbare Umsätze EG-Land","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8400","8400","Erlöse 19% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8410","8410","Erlöse 19% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8499","8499","Nebenerlöse (Bezug zu Materialaufwand)","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8500","8500","Sonderbetriebseinnahmen, Tätigkeitsvergütungen","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8501","8501","Sonderbetriebseinnahmen, Miet- / Pachteinnahmen","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8502","8502","Sonderbetriebseinnahmen, Zinseinnahmen","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8503","8503","Sonderbetriebseinnahmen, Haftungsvergütung","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8504","8504","Sonderbetriebseinnahmen, Pensionszahlungen","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8505","8505","Sonderbetriebseinnahmen, sonstige Sonderbetriebseinnahmen","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8510","8510","Provisionsumsätze","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8514","8514","Provisionsumsätze, steuerfrei § 4 Nr. 8 ff. UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8515","8515","Provisionsumsätze, steuerfrei § 4 Nr.5","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8516","8516","Provisionsumsätze 7% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8519","8519","Provisionsumsätze 19% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8520","8520","Erlöse Abfallverwertung","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8540","8540","Erlöse Leergut","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8570","8570","Sonstige Erträge aus Provisionen, Lizenzen und Patenten","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8574","8574","Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei § 4 Nr. 8 ff. UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8575","8575","Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei § 4 Nr. 5 UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8576","8576","Sonstige Erträge aus Provisionen, Lizenzen und Patenten 7% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8579","8579","Sonstige Erträge aus Provisionen, Lizenzen und Patenten 19% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8589","8589","Gegenkto Aufteilung Erlöse Steuersatz","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8590","8590","Verrechnete sonstige Sachbezüge","l10n_de.tag_de_pl_04","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8591","8591","Sachbezüge 7% USt","l10n_de.tag_de_pl_04","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8595","8595","Sachbezüge 19% USt","l10n_de.tag_de_pl_04","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8600","8600","Sonst. Erlöse betr. u. regelmäßig","l10n_de.tag_de_pl_04","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8603","8603","Sonstige Erlöse betrieblich und regelmäßig","l10n_de.tag_de_pl_04","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8604","8604","Erstattete Vorsteuer anderer Länder","l10n_de.tag_de_pl_04","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8605","8605","Sonst. Erträge betriebl. und regelm.","l10n_de.tag_de_pl_04","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8606","8606","Sonstige betriebliche Erträge von verbundenen Unternehmen","l10n_de.tag_de_pl_04","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8607","8607","Andere Nebenerlöse","l10n_de.tag_de_pl_04","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8609","8609","Sonst. Erlöse betr. u. regelmäßig stfrei","l10n_de.tag_de_pl_04","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8610","8610","Verrechnete sonstige Sachbezüge","l10n_de.tag_de_pl_04","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8611","8611","Verrechnete sonstige Sachbezüge aus Kfz-Gestellung 19 % USt","l10n_de.tag_de_pl_04","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8613","8613","Verrechnete sonstige Sachbezüge 19 % USt","l10n_de.tag_de_pl_04","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8614","8614","Verrechn. sonstige Sachbezüge ohne USt","l10n_de.tag_de_pl_04","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8625","8625","Sonst. Erlöse betr. u. regelmäßig stfr.","l10n_de.tag_de_pl_04","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8630","8630","Sonstige Erlöse betrieblich und regelmäßig 7 % USt","l10n_de.tag_de_pl_04","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8640","8640","Sonstige Erlöse betrieblich und regelmäßig 19 % USt","l10n_de.tag_de_pl_04","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8650","8650","Erlöse Zinsen und Diskontspesen","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8660","8660","Erl.Zinsen /Diskontspesen aus verb.UN","l10n_de.tag_de_pl_11","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8700","8700","Erlösschmälerungen","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8701","8701","Erlösschmälerungen für steuerfreie Umsätze nach § 4 Nr. 8 ff. UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8702","8702","Erlösschmälerungen für steuerfreie Umsätze nach § 4 Nr. 2-7 UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8703","8703","Erlösschmälerungen für sonstige steuerfreie Umsätze ohne Vorsteuerabzug","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8704","8704","Erlösschmälerungen für sonstige steuerfreie Umsätze mit Vorsteuerabzug","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8705","8705","Erlösschmälerungen steuerfrei §4 Nr. 1a","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8710","8710","Erlösschmälerungen 7% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8720","8720","Erlösschmälerungen 19% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8724","8724","Erlösschmälerung EG-Lieferung steuerfrei","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8725","8725","Erlösschmälerung EG-Lieferung 7% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8726","8726","Erlösschmälerung EG-Lieferung 19% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8727","8727","Erlösschmäl.i.and. EG-Land stpfl. Lief.","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8730","8730","Gewährte Skonti","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8731","8731","Gewährte Skonti 7% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8736","8736","Gewährte Skonti 19% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8738","8738","Gewährte Skonti aus Lieferungen von Mobilfunkgeräten/Schaltkreisen, für die der Leistungsempfänger die Umsatzsteuer nach § 13b Abs. 2 Nr. 10 UStG schuldet","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8741","8741","Gewährte Skonti Leistungen §13b UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8742","8742","Gewährte Skonti aus Erlöse aus im anderen EU-Land steuerpflichtigen sonstigen Leistungen, für die der Leistungsempfänger die Umsatzsteuer schuldet","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8743","8743","Gewährte Skonti stfr. EG-Lieferung","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8745","8745","Gewährte Skonti stpfl. EG-Lieferung","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8746","8746","Gewährte Skonti EG-Lieferung 7% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8748","8748","Gewährte Skonti EG-Lieferung 19% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8750","8750","Gewährte Boni 7% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8760","8760","Gewährte Boni 19% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8769","8769","Gewährte Boni","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8770","8770","Gewährte Rabatte","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8780","8780","Gewährte Rabatte 7% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8790","8790","Gewährte Rabatte 19% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr03.l10n_de_chart_template","False" "account_8800","8800","Erlöse Sachanlageverkäufe","l10n_de.tag_de_pl_08_7","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8801","8801","Erlöse Sachanlageverkäufe 19% USt","l10n_de.tag_de_pl_08_7","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8807","8807","Erlöse Sachanlageverkäufe § 4 Nr. 1a (bei Buchverlust)","l10n_de.tag_de_pl_08_7","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8808","8808","Erlöse Sachanlageverkäufe § 4 Nr. 1b (bei Buchverlust)","l10n_de.tag_de_pl_08_7","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8817","8817","Erlöse Verkäufe immat.Vermögensgegenst","l10n_de.tag_de_pl_08_7","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8818","8818","Erlöse a. Verkäufen Finanzanlagen","l10n_de.tag_de_pl_08_7","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8819","8819","Erlöse aus Verkäufen Finanzanlagen § 3 Nr. 40 EStG/§ 8b Abs. 3 KStG (inländische Kap.Ges.) (bei Buchverlust)","l10n_de.tag_de_pl_08_7","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8820","8820","Erlöse Sachanlageverkäufe 19% USt","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8827","8827","Erlöse Sachanlageverkäufe § 4 Nr. 1a (bei Buchgewinn)","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8828","8828","Erlöse Sachanlageverkäufe § 4 Nr. 1b (bei Buchverlust)","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8829","8829","Erlöse Sachanlageverkäufe","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8837","8837","Erlöse Verkäufe immat.Vermögensgegenst","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8838","8838","Erlöse a. Verkäufen Finanzanlagen","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8839","8839","Erlöse aus Verkäufen Finanzanlagen § 3 Nr. 40 EStG/§ 8b Abs. 2 KStG (inländische Kap.Ges.) (bei Buchgewinn)","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8850","8850","Erlöse Verkauf WG des UV §4/3, 19% USt","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8851","8851","Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens umsatzsteuerfrei § 4 Nr. 8 ff. UStG i.V.m. § 4 Abs. 3 Satz 4 EStG","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8852","8852","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/§8b Abs. 2 KStG","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8853","8853","Erlöse Verkauf WG des UV § 4/3 EStG","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8900","8900","Unentgeltliche Wertabgaben","l10n_de.tag_de_pl_01","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8905","8905","Entnahme von Gegenständen ohne USt","l10n_de.tag_de_pl_01","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8906","8906","Verwendung von Gegenständen ohne USt","l10n_de.tag_de_pl_01","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8910","8910","Entnahme Unternehmer (Waren) 19% USt","l10n_de.tag_de_pl_01","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8915","8915","Entnahme Unternehmer (Waren) 7% USt","l10n_de.tag_de_pl_01","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8918","8918","Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens ohne USt (Telefon-Nutzung)","l10n_de.tag_de_pl_01","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8919","8919","Entnahme Unternehmer (Waren) ohne USt","l10n_de.tag_de_pl_01","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8920","8920","Verwendung von Gegenständen 19% USt","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8921","8921","Verwendung von Gegenst. (Kfz) 19% USt","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8922","8922","Verwendung von Gegenst. (Tel) 19% USt","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8924","8924","Verwendung von Gegenst.(Kfz) ohne USt","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8925","8925","Unentgeltl. Erbringung Leist. 19% USt","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8929","8929","Unentgeltl. Erbringung Leist. ohne USt","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8930","8930","Verwendung von Gegenständen 7% USt","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8932","8932","Unentgeltl. Erbringung Leist. 7% USt","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8935","8935","Unentgeltl. Zuwend. Gegenstände 19% USt","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8939","8939","Unentgeltl. Zuwend. Gegenstände ohne USt","l10n_de.tag_de_pl_04","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8940","8940","Unentgeltl. Zuwend. von Waren 19% USt","l10n_de.tag_de_pl_01","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8945","8945","Unentgeltl. Zuwend. von Waren 7% USt","l10n_de.tag_de_pl_01","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8949","8949","Unentgeltl. Zuwend. von Waren ohne USt","l10n_de.tag_de_pl_01","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8950","8950","Nicht steuerbare Umsätze","l10n_de.tag_de_pl_01","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8955","8955","Umsatzsteuervergütungen, z.B. nach § 24 UStG","l10n_de.tag_de_pl_01","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8959","8959","Umsatzsteuervergütungen, z.B. nach § 24 UStG","l10n_de.tag_de_pl_01","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8960","8960","Bestandsveränd.unfertige Erzeugnisse","l10n_de.tag_de_pl_02","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8970","8970","Bestandsveränderung unfertige Leistung","l10n_de.tag_de_pl_02","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8975","8975","Bestandsveränderung Bauaufträge","l10n_de.tag_de_pl_02","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8977","8977","Bestandsveränderung Aufträge in Arbeit","l10n_de.tag_de_pl_02","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8980","8980","Bestandsveränderung fertige Erzeugnisse","l10n_de.tag_de_pl_02","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8990","8990","Andere aktivierte Eigenleistungen","l10n_de.tag_de_pl_03","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8994","8994","Andere aktivierte Eigenleistungen","l10n_de.tag_de_pl_03","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_8995","8995","Aktivierte Eigenleistungen zur Erstellung von selbst geschaffenen immateriellen Vermögensgegenständen","l10n_de.tag_de_pl_03","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_9000","9000","Saldenvorträge- Sachkonten","","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_9001","9001","Saldenvorträge","","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_9008","9008","Saldenvorträge Debitoren","","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_9009","9009","Saldenvorträge Kreditoren","","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_9089","9089","Offene Posten aus 2019","","income_other","l10n_de_skr03.l10n_de_chart_template","False" "account_9090","9090","Summenvortragskonto","","income_other","l10n_de_skr03.l10n_de_chart_template","False"