1 <?xml version="1.0" encoding="utf-8"?>
4 <!-- account templates -->
6 <record id="chart_skr04" model="account.account.template">
7 <field name="code">skr04</field>
8 <field name="name">Deutscher Kontenplan SKR04</field>
9 <field name="type">view</field>
10 <field name="user_type" ref="account.account_type_view"/>
13 <record id="chart_skr04_B" model="account.account.template">
14 <field name="code">B</field>
15 <field name="name">Bilanz</field>
16 <field name="parent_id" ref="chart_skr04"/>
17 <field name="type">view</field>
18 <field name="user_type" ref="account.account_type_view"/>
21 <record id="chart_skr04_BA" model="account.account.template">
22 <field name="code">BA</field>
23 <field name="name">Bilanz - Aktiva</field>
24 <field name="parent_id" ref="chart_skr04_B"/>
25 <field name="type">view</field>
26 <field name="user_type" ref="account.account_type_view"/>
29 <record id="chart_skr04_BP" model="account.account.template">
30 <field name="code">BP</field>
31 <field name="name">Bilanz - Passiva</field>
32 <field name="parent_id" ref="chart_skr04_B"/>
33 <field name="type">view</field>
34 <field name="user_type" ref="account.account_type_view"/>
37 <record id="chart_skr04_G" model="account.account.template">
38 <field name="code">G</field>
39 <field name="name">Gewinn u. Verlust</field>
40 <field name="parent_id" ref="chart_skr04"/>
41 <field name="type">view</field>
42 <field name="user_type" ref="account.account_type_view"/>
45 <record id="chart_skr04_GVA" model="account.account.template">
46 <field name="code">GVA</field>
47 <field name="name">Gewinn u. Verlust - Aufwendungen</field>
48 <field name="parent_id" ref="chart_skr04_G"/>
49 <field name="type">view</field>
50 <field name="user_type" ref="account.account_type_view"/>
53 <record id="chart_skr04_GVE" model="account.account.template">
54 <field name="code">GVE</field>
55 <field name="name">Gewinn u. Verlust - Erträge</field>
56 <field name="parent_id" ref="chart_skr04_G"/>
57 <field name="type">view</field>
58 <field name="user_type" ref="account.account_type_view"/>
61 <record id="chart_skr04_K0BA" model="account.account.template">
62 <field name="code">K0BA</field>
63 <field name="name">Anlagevermögen</field>
64 <field name="parent_id" ref="chart_skr04_BA"/>
65 <field name="type">view</field>
66 <field name="user_type" ref="account.account_type_view"/>
69 <record id="chart_skr04_K1BA" model="account.account.template">
70 <field name="code">K1BA</field>
71 <field name="name">Umlaufvermögen</field>
72 <field name="parent_id" ref="chart_skr04_BA"/>
73 <field name="type">view</field>
74 <field name="user_type" ref="account.account_type_view"/>
77 <record id="chart_skr04_K2BP" model="account.account.template">
78 <field name="code">K2BP</field>
79 <field name="name">Eigenkapital</field>
80 <field name="parent_id" ref="chart_skr04_BP"/>
81 <field name="type">view</field>
82 <field name="user_type" ref="account.account_type_view"/>
85 <record id="chart_skr04_K3BP" model="account.account.template">
86 <field name="code">K3BP</field>
87 <field name="name">Fremdkapital</field>
88 <field name="parent_id" ref="chart_skr04_BP"/>
89 <field name="type">view</field>
90 <field name="user_type" ref="account.account_type_view"/>
93 <record id="chart_skr04_K4GVE" model="account.account.template">
94 <field name="code">K4GVE</field>
95 <field name="name">Betriebliche Erträge</field>
96 <field name="parent_id" ref="chart_skr04_GVE"/>
97 <field name="type">view</field>
98 <field name="user_type" ref="account.account_type_view"/>
101 <record id="chart_skr04_K7GVE" model="account.account.template">
102 <field name="code">K7GVE</field>
103 <field name="name">Weitere Erträge</field>
104 <field name="parent_id" ref="chart_skr04_GVE"/>
105 <field name="type">view</field>
106 <field name="user_type" ref="account.account_type_view"/>
109 <record id="chart_skr04_K5GVA" model="account.account.template">
110 <field name="code">K5GVA</field>
111 <field name="name">Betriebliche Aufwendungen</field>
112 <field name="parent_id" ref="chart_skr04_GVA"/>
113 <field name="type">view</field>
114 <field name="user_type" ref="account.account_type_view"/>
117 <record id="chart_skr04_K6GVA" model="account.account.template">
118 <field name="code">K6GVA</field>
119 <field name="name">Betriebliche Aufwendungen</field>
120 <field name="parent_id" ref="chart_skr04_GVA"/>
121 <field name="type">view</field>
122 <field name="user_type" ref="account.account_type_view"/>
125 <record id="chart_skr04_K7GVA" model="account.account.template">
126 <field name="code">K7GVA</field>
127 <field name="name">Weitere Aufwendungen</field>
128 <field name="parent_id" ref="chart_skr04_GVA"/>
129 <field name="type">view</field>
130 <field name="user_type" ref="account.account_type_view"/>
133 <record id="chart_skr04_K9VKS" model="account.account.template">
134 <field name="code">VKS</field>
135 <field name="name">Vortrags- Kapital- und Statistische Konten</field>
136 <field name="parent_id" ref="chart_skr04_B"/>
137 <field name="type">view</field>
138 <field name="user_type" ref="account.account_type_view"/>
141 <record id="chart_skr04_K0BA1" model="account.account.template">
142 <field name="code">K0BA1</field>
143 <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital</field>
144 <field name="parent_id" ref="chart_skr04_K0BA"/>
145 <field name="type">view</field>
146 <field name="user_type" ref="account.account_type_view"/>
149 <record id="chart_skr04_K0BA11" model="account.account.template">
150 <field name="code">K0BA11</field>
151 <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital</field>
152 <field name="parent_id" ref="chart_skr04_K0BA1"/>
153 <field name="type">view</field>
154 <field name="user_type" ref="account.account_type_view"/>
157 <record id="chart_skr04_1" model="account.account.template">
158 <field name="code">0001</field>
159 <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital- nichteingefordert (Aktivausweis)</field>
160 <field name="parent_id" ref="chart_skr04_K0BA11"/>
161 <field name="reconcile" eval="False"/>
162 <field name="type">other</field>
163 <field name="user_type" ref="account_type_asset_de"/>
166 <record id="chart_skr04_40" model="account.account.template">
167 <field name="code">0040</field>
168 <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital- eingefordert (Aktivausweis)</field>
169 <field name="parent_id" ref="chart_skr04_K0BA11"/>
170 <field name="reconcile" eval="False"/>
171 <field name="type">other</field>
172 <field name="user_type" ref="account_type_asset_de"/>
175 <record id="chart_skr04_K0BA12" model="account.account.template">
176 <field name="code">K0BA12</field>
177 <field name="name">Sonstige Aktiva oder sonstige Passiva</field>
178 <field name="parent_id" ref="chart_skr04_K0BA1"/>
179 <field name="type">view</field>
180 <field name="user_type" ref="account.account_type_view"/>
183 <record id="chart_skr04_50" model="account.account.template">
184 <field name="code">0050</field>
185 <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
186 <field name="parent_id" ref="chart_skr04_K0BA12"/>
187 <field name="reconcile" eval="False"/>
188 <field name="type">other</field>
189 <field name="user_type" ref="account_type_asset_de"/>
192 <record id="chart_skr04_51" model="account.account.template">
193 <field name="code">0051</field>
194 <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
195 <field name="parent_id" ref="chart_skr04_K0BA12"/>
196 <field name="reconcile" eval="False"/>
197 <field name="type">other</field>
198 <field name="user_type" ref="account_type_asset_de"/>
201 <record id="chart_skr04_52" model="account.account.template">
202 <field name="code">0052</field>
203 <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
204 <field name="parent_id" ref="chart_skr04_K0BA12"/>
205 <field name="reconcile" eval="False"/>
206 <field name="type">other</field>
207 <field name="user_type" ref="account_type_asset_de"/>
210 <record id="chart_skr04_53" model="account.account.template">
211 <field name="code">0053</field>
212 <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
213 <field name="parent_id" ref="chart_skr04_K0BA12"/>
214 <field name="reconcile" eval="False"/>
215 <field name="type">other</field>
216 <field name="user_type" ref="account_type_asset_de"/>
219 <record id="chart_skr04_54" model="account.account.template">
220 <field name="code">0054</field>
221 <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
222 <field name="parent_id" ref="chart_skr04_K0BA12"/>
223 <field name="reconcile" eval="False"/>
224 <field name="type">other</field>
225 <field name="user_type" ref="account_type_asset_de"/>
228 <record id="chart_skr04_55" model="account.account.template">
229 <field name="code">0055</field>
230 <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
231 <field name="parent_id" ref="chart_skr04_K0BA12"/>
232 <field name="reconcile" eval="False"/>
233 <field name="type">other</field>
234 <field name="user_type" ref="account_type_asset_de"/>
237 <record id="chart_skr04_56" model="account.account.template">
238 <field name="code">0056</field>
239 <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
240 <field name="parent_id" ref="chart_skr04_K0BA12"/>
241 <field name="reconcile" eval="False"/>
242 <field name="type">other</field>
243 <field name="user_type" ref="account_type_asset_de"/>
246 <record id="chart_skr04_57" model="account.account.template">
247 <field name="code">0057</field>
248 <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
249 <field name="parent_id" ref="chart_skr04_K0BA12"/>
250 <field name="reconcile" eval="False"/>
251 <field name="type">other</field>
252 <field name="user_type" ref="account_type_asset_de"/>
255 <record id="chart_skr04_58" model="account.account.template">
256 <field name="code">0058</field>
257 <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
258 <field name="parent_id" ref="chart_skr04_K0BA12"/>
259 <field name="reconcile" eval="False"/>
260 <field name="type">other</field>
261 <field name="user_type" ref="account_type_asset_de"/>
264 <record id="chart_skr04_59" model="account.account.template">
265 <field name="code">0059</field>
266 <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
267 <field name="parent_id" ref="chart_skr04_K0BA12"/>
268 <field name="reconcile" eval="False"/>
269 <field name="type">other</field>
270 <field name="user_type" ref="account_type_asset_de"/>
273 <record id="chart_skr04_60" model="account.account.template">
274 <field name="code">0060</field>
275 <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
276 <field name="parent_id" ref="chart_skr04_K0BA12"/>
277 <field name="reconcile" eval="False"/>
278 <field name="type">other</field>
279 <field name="user_type" ref="account_type_asset_de"/>
282 <record id="chart_skr04_61" model="account.account.template">
283 <field name="code">0061</field>
284 <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
285 <field name="parent_id" ref="chart_skr04_K0BA12"/>
286 <field name="reconcile" eval="False"/>
287 <field name="type">other</field>
288 <field name="user_type" ref="account_type_asset_de"/>
291 <record id="chart_skr04_62" model="account.account.template">
292 <field name="code">0062</field>
293 <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
294 <field name="parent_id" ref="chart_skr04_K0BA12"/>
295 <field name="reconcile" eval="False"/>
296 <field name="type">other</field>
297 <field name="user_type" ref="account_type_asset_de"/>
300 <record id="chart_skr04_63" model="account.account.template">
301 <field name="code">0063</field>
302 <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
303 <field name="parent_id" ref="chart_skr04_K0BA12"/>
304 <field name="reconcile" eval="False"/>
305 <field name="type">other</field>
306 <field name="user_type" ref="account_type_asset_de"/>
309 <record id="chart_skr04_64" model="account.account.template">
310 <field name="code">0064</field>
311 <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
312 <field name="parent_id" ref="chart_skr04_K0BA12"/>
313 <field name="reconcile" eval="False"/>
314 <field name="type">other</field>
315 <field name="user_type" ref="account_type_asset_de"/>
318 <record id="chart_skr04_65" model="account.account.template">
319 <field name="code">0065</field>
320 <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
321 <field name="parent_id" ref="chart_skr04_K0BA12"/>
322 <field name="reconcile" eval="False"/>
323 <field name="type">other</field>
324 <field name="user_type" ref="account_type_asset_de"/>
327 <record id="chart_skr04_66" model="account.account.template">
328 <field name="code">0066</field>
329 <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
330 <field name="parent_id" ref="chart_skr04_K0BA12"/>
331 <field name="reconcile" eval="False"/>
332 <field name="type">other</field>
333 <field name="user_type" ref="account_type_asset_de"/>
336 <record id="chart_skr04_67" model="account.account.template">
337 <field name="code">0067</field>
338 <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
339 <field name="parent_id" ref="chart_skr04_K0BA12"/>
340 <field name="reconcile" eval="False"/>
341 <field name="type">other</field>
342 <field name="user_type" ref="account_type_asset_de"/>
345 <record id="chart_skr04_68" model="account.account.template">
346 <field name="code">0068</field>
347 <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
348 <field name="parent_id" ref="chart_skr04_K0BA12"/>
349 <field name="reconcile" eval="False"/>
350 <field name="type">other</field>
351 <field name="user_type" ref="account_type_asset_de"/>
354 <record id="chart_skr04_69" model="account.account.template">
355 <field name="code">0069</field>
356 <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
357 <field name="parent_id" ref="chart_skr04_K0BA12"/>
358 <field name="reconcile" eval="False"/>
359 <field name="type">other</field>
360 <field name="user_type" ref="account_type_asset_de"/>
363 <record id="chart_skr04_70" model="account.account.template">
364 <field name="code">0070</field>
365 <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
366 <field name="parent_id" ref="chart_skr04_K0BA12"/>
367 <field name="reconcile" eval="False"/>
368 <field name="type">other</field>
369 <field name="user_type" ref="account_type_asset_de"/>
372 <record id="chart_skr04_71" model="account.account.template">
373 <field name="code">0071</field>
374 <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
375 <field name="parent_id" ref="chart_skr04_K0BA12"/>
376 <field name="reconcile" eval="False"/>
377 <field name="type">other</field>
378 <field name="user_type" ref="account_type_asset_de"/>
381 <record id="chart_skr04_72" model="account.account.template">
382 <field name="code">0072</field>
383 <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
384 <field name="parent_id" ref="chart_skr04_K0BA12"/>
385 <field name="reconcile" eval="False"/>
386 <field name="type">other</field>
387 <field name="user_type" ref="account_type_asset_de"/>
390 <record id="chart_skr04_73" model="account.account.template">
391 <field name="code">0073</field>
392 <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
393 <field name="parent_id" ref="chart_skr04_K0BA12"/>
394 <field name="reconcile" eval="False"/>
395 <field name="type">other</field>
396 <field name="user_type" ref="account_type_asset_de"/>
399 <record id="chart_skr04_74" model="account.account.template">
400 <field name="code">0074</field>
401 <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
402 <field name="parent_id" ref="chart_skr04_K0BA12"/>
403 <field name="reconcile" eval="False"/>
404 <field name="type">other</field>
405 <field name="user_type" ref="account_type_asset_de"/>
408 <record id="chart_skr04_75" model="account.account.template">
409 <field name="code">0075</field>
410 <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
411 <field name="parent_id" ref="chart_skr04_K0BA12"/>
412 <field name="reconcile" eval="False"/>
413 <field name="type">other</field>
414 <field name="user_type" ref="account_type_asset_de"/>
417 <record id="chart_skr04_76" model="account.account.template">
418 <field name="code">0076</field>
419 <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
420 <field name="parent_id" ref="chart_skr04_K0BA12"/>
421 <field name="reconcile" eval="False"/>
422 <field name="type">other</field>
423 <field name="user_type" ref="account_type_asset_de"/>
426 <record id="chart_skr04_77" model="account.account.template">
427 <field name="code">0077</field>
428 <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
429 <field name="parent_id" ref="chart_skr04_K0BA12"/>
430 <field name="reconcile" eval="False"/>
431 <field name="type">other</field>
432 <field name="user_type" ref="account_type_asset_de"/>
435 <record id="chart_skr04_78" model="account.account.template">
436 <field name="code">0078</field>
437 <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
438 <field name="parent_id" ref="chart_skr04_K0BA12"/>
439 <field name="reconcile" eval="False"/>
440 <field name="type">other</field>
441 <field name="user_type" ref="account_type_asset_de"/>
444 <record id="chart_skr04_79" model="account.account.template">
445 <field name="code">0079</field>
446 <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
447 <field name="parent_id" ref="chart_skr04_K0BA12"/>
448 <field name="reconcile" eval="False"/>
449 <field name="type">other</field>
450 <field name="user_type" ref="account_type_asset_de"/>
453 <record id="chart_skr04_80" model="account.account.template">
454 <field name="code">0080</field>
455 <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
456 <field name="parent_id" ref="chart_skr04_K0BA12"/>
457 <field name="reconcile" eval="False"/>
458 <field name="type">other</field>
459 <field name="user_type" ref="account_type_asset_de"/>
462 <record id="chart_skr04_81" model="account.account.template">
463 <field name="code">0081</field>
464 <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
465 <field name="parent_id" ref="chart_skr04_K0BA12"/>
466 <field name="reconcile" eval="False"/>
467 <field name="type">other</field>
468 <field name="user_type" ref="account_type_asset_de"/>
471 <record id="chart_skr04_82" model="account.account.template">
472 <field name="code">0082</field>
473 <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
474 <field name="parent_id" ref="chart_skr04_K0BA12"/>
475 <field name="reconcile" eval="False"/>
476 <field name="type">other</field>
477 <field name="user_type" ref="account_type_asset_de"/>
480 <record id="chart_skr04_83" model="account.account.template">
481 <field name="code">0083</field>
482 <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
483 <field name="parent_id" ref="chart_skr04_K0BA12"/>
484 <field name="reconcile" eval="False"/>
485 <field name="type">other</field>
486 <field name="user_type" ref="account_type_asset_de"/>
489 <record id="chart_skr04_84" model="account.account.template">
490 <field name="code">0084</field>
491 <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
492 <field name="parent_id" ref="chart_skr04_K0BA12"/>
493 <field name="reconcile" eval="False"/>
494 <field name="type">other</field>
495 <field name="user_type" ref="account_type_asset_de"/>
498 <record id="chart_skr04_85" model="account.account.template">
499 <field name="code">0085</field>
500 <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
501 <field name="parent_id" ref="chart_skr04_K0BA12"/>
502 <field name="reconcile" eval="False"/>
503 <field name="type">other</field>
504 <field name="user_type" ref="account_type_asset_de"/>
507 <record id="chart_skr04_86" model="account.account.template">
508 <field name="code">0086</field>
509 <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
510 <field name="parent_id" ref="chart_skr04_K0BA12"/>
511 <field name="reconcile" eval="False"/>
512 <field name="type">other</field>
513 <field name="user_type" ref="account_type_asset_de"/>
516 <record id="chart_skr04_87" model="account.account.template">
517 <field name="code">0087</field>
518 <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
519 <field name="parent_id" ref="chart_skr04_K0BA12"/>
520 <field name="reconcile" eval="False"/>
521 <field name="type">other</field>
522 <field name="user_type" ref="account_type_asset_de"/>
525 <record id="chart_skr04_88" model="account.account.template">
526 <field name="code">0088</field>
527 <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
528 <field name="parent_id" ref="chart_skr04_K0BA12"/>
529 <field name="reconcile" eval="False"/>
530 <field name="type">other</field>
531 <field name="user_type" ref="account_type_asset_de"/>
534 <record id="chart_skr04_89" model="account.account.template">
535 <field name="code">0089</field>
536 <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
537 <field name="parent_id" ref="chart_skr04_K0BA12"/>
538 <field name="reconcile" eval="False"/>
539 <field name="type">other</field>
540 <field name="user_type" ref="account_type_asset_de"/>
543 <record id="chart_skr04_K0BA2" model="account.account.template">
544 <field name="code">K0BA2</field>
545 <field name="name">Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
546 <field name="parent_id" ref="chart_skr04_K0BA"/>
547 <field name="type">view</field>
548 <field name="user_type" ref="account.account_type_view"/>
551 <record id="chart_skr04_K0BA21" model="account.account.template">
552 <field name="code">K0BA21</field>
553 <field name="name">Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
554 <field name="parent_id" ref="chart_skr04_K0BA2"/>
555 <field name="type">view</field>
556 <field name="user_type" ref="account.account_type_view"/>
559 <record id="chart_skr04_95" model="account.account.template">
560 <field name="code">0095</field>
561 <field name="name">Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
562 <field name="parent_id" ref="chart_skr04_K0BA21"/>
563 <field name="reconcile" eval="False"/>
564 <field name="type">other</field>
565 <field name="user_type" ref="account_type_asset_de"/>
568 <record id="chart_skr04_K0BA22" model="account.account.template">
569 <field name="code">K0BA22</field>
570 <field name="name">Aufwendungen für die Währungsumstellung auf den Euro</field>
571 <field name="parent_id" ref="chart_skr04_K0BA2"/>
572 <field name="type">view</field>
573 <field name="user_type" ref="account.account_type_view"/>
576 <record id="chart_skr04_96" model="account.account.template">
577 <field name="code">0096</field>
578 <field name="name">Aufwendungen für die Währungsumstellung auf den Euro</field>
579 <field name="parent_id" ref="chart_skr04_K0BA22"/>
580 <field name="reconcile" eval="False"/>
581 <field name="type">other</field>
582 <field name="user_type" ref="account_type_asset_de"/>
585 <record id="chart_skr04_K0BA3" model="account.account.template">
586 <field name="code">K0BA3</field>
587 <field name="name">Anlagevermögen Immaterielle Vermögensgegenstände</field>
588 <field name="parent_id" ref="chart_skr04_K0BA"/>
589 <field name="type">view</field>
590 <field name="user_type" ref="account.account_type_view"/>
593 <record id="chart_skr04_K0BA31" model="account.account.template">
594 <field name="code">K0BA31</field>
595 <field name="name">Konzessionen- gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</field>
596 <field name="parent_id" ref="chart_skr04_K0BA3"/>
597 <field name="type">view</field>
598 <field name="user_type" ref="account.account_type_view"/>
601 <record id="chart_skr04_100" model="account.account.template">
602 <field name="code">0100</field>
603 <field name="name">Konzessionen- gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</field>
604 <field name="parent_id" ref="chart_skr04_K0BA31"/>
605 <field name="reconcile" eval="False"/>
606 <field name="type">view</field>
607 <field name="user_type" ref="account_type_asset_de"/>
610 <record id="chart_skr04_110" model="account.account.template">
611 <field name="code">0110</field>
612 <field name="name">Konzessionen </field>
613 <field name="parent_id" ref="chart_skr04_100"/>
614 <field name="reconcile" eval="False"/>
615 <field name="type">other</field>
616 <field name="user_type" ref="account_type_asset_de"/>
619 <record id="chart_skr04_120" model="account.account.template">
620 <field name="code">0120</field>
621 <field name="name">Gewerbliche Schutzrechte</field>
622 <field name="parent_id" ref="chart_skr04_100"/>
623 <field name="reconcile" eval="False"/>
624 <field name="type">other</field>
625 <field name="user_type" ref="account_type_asset_de"/>
628 <record id="chart_skr04_130" model="account.account.template">
629 <field name="code">0130</field>
630 <field name="name">ähnliche Rechte und Werte </field>
631 <field name="parent_id" ref="chart_skr04_100"/>
632 <field name="reconcile" eval="False"/>
633 <field name="type">other</field>
634 <field name="user_type" ref="account_type_asset_de"/>
637 <record id="chart_skr04_135" model="account.account.template">
638 <field name="code">0135</field>
639 <field name="name">EDV-Software</field>
640 <field name="parent_id" ref="chart_skr04_100"/>
641 <field name="reconcile" eval="False"/>
642 <field name="type">other</field>
643 <field name="user_type" ref="account_type_asset_de"/>
646 <record id="chart_skr04_140" model="account.account.template">
647 <field name="code">0140</field>
648 <field name="name">Lizenzen an gewerblichen Schutzrechten und ähnlichen Rechten und Werten </field>
649 <field name="parent_id" ref="chart_skr04_100"/>
650 <field name="reconcile" eval="False"/>
651 <field name="type">other</field>
652 <field name="user_type" ref="account_type_asset_de"/>
655 <record id="chart_skr04_K0BA32" model="account.account.template">
656 <field name="code">K0BA32</field>
657 <field name="name">Geschäfts- oder Firmenwert</field>
658 <field name="parent_id" ref="chart_skr04_K0BA3"/>
659 <field name="type">view</field>
660 <field name="user_type" ref="account.account_type_view"/>
663 <record id="chart_skr04_150" model="account.account.template">
664 <field name="code">0150</field>
665 <field name="name">Geschäfts- oder Firmenwert</field>
666 <field name="parent_id" ref="chart_skr04_K0BA32"/>
667 <field name="reconcile" eval="False"/>
668 <field name="type">other</field>
669 <field name="user_type" ref="account_type_asset_de"/>
672 <record id="chart_skr04_K0BA33" model="account.account.template">
673 <field name="code">K0BA33</field>
674 <field name="name">Verschmelzungsmehrwert</field>
675 <field name="parent_id" ref="chart_skr04_K0BA3"/>
676 <field name="type">view</field>
677 <field name="user_type" ref="account.account_type_view"/>
680 <record id="chart_skr04_160" model="account.account.template">
681 <field name="code">0160</field>
682 <field name="name">Verschmelzungsmehrwert</field>
683 <field name="parent_id" ref="chart_skr04_K0BA33"/>
684 <field name="reconcile" eval="False"/>
685 <field name="type">other</field>
686 <field name="user_type" ref="account_type_asset_de"/>
689 <record id="chart_skr04_K0BA34" model="account.account.template">
690 <field name="code">K0BA34</field>
691 <field name="name">Geleistete Anzahlungen</field>
692 <field name="parent_id" ref="chart_skr04_K0BA3"/>
693 <field name="type">view</field>
694 <field name="user_type" ref="account.account_type_view"/>
697 <record id="chart_skr04_170" model="account.account.template">
698 <field name="code">0170</field>
699 <field name="name">Geleistete Anzahlungen auf immaterielle Vermögensgegenstände</field>
700 <field name="parent_id" ref="chart_skr04_K0BA34"/>
701 <field name="reconcile" eval="False"/>
702 <field name="type">other</field>
703 <field name="user_type" ref="account_type_asset_de"/>
706 <record id="chart_skr04_179" model="account.account.template">
707 <field name="code">0179</field>
708 <field name="name">Anzahlungen auf Geschäfts- oder Firmenwert</field>
709 <field name="parent_id" ref="chart_skr04_K0BA34"/>
710 <field name="reconcile" eval="False"/>
711 <field name="type">other</field>
712 <field name="user_type" ref="account_type_asset_de"/>
715 <record id="chart_skr04_K0BA4" model="account.account.template">
716 <field name="code">K0BA4</field>
717 <field name="name">Sachanlagen</field>
718 <field name="parent_id" ref="chart_skr04_K0BA"/>
719 <field name="type">view</field>
720 <field name="user_type" ref="account.account_type_view"/>
723 <record id="chart_skr04_K0BA41" model="account.account.template">
724 <field name="code">K0BA41</field>
725 <field name="name">Grundstücke- grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken</field>
726 <field name="parent_id" ref="chart_skr04_K0BA4"/>
727 <field name="type">view</field>
728 <field name="user_type" ref="account.account_type_view"/>
731 <record id="chart_skr04_200" model="account.account.template">
732 <field name="code">0200</field>
733 <field name="name">Grundstücke- grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken</field>
734 <field name="parent_id" ref="chart_skr04_K0BA41"/>
735 <field name="reconcile" eval="False"/>
736 <field name="type">view</field>
737 <field name="user_type" ref="account_type_asset_de"/>
740 <record id="chart_skr04_210" model="account.account.template">
741 <field name="code">0210</field>
742 <field name="name">Grundstücke und grundstücksgleiche Rechte ohne Bauten</field>
743 <field name="parent_id" ref="chart_skr04_200"/>
744 <field name="reconcile" eval="False"/>
745 <field name="type">other</field>
746 <field name="user_type" ref="account_type_asset_de"/>
749 <record id="chart_skr04_215" model="account.account.template">
750 <field name="code">0215</field>
751 <field name="name">Unbebaute Grundstücke</field>
752 <field name="parent_id" ref="chart_skr04_200"/>
753 <field name="reconcile" eval="False"/>
754 <field name="type">other</field>
755 <field name="user_type" ref="account_type_asset_de"/>
758 <record id="chart_skr04_220" model="account.account.template">
759 <field name="code">0220</field>
760 <field name="name">Grundstücksgleiche Rechte (Erbbaurecht- Dauerwohnrecht)</field>
761 <field name="parent_id" ref="chart_skr04_200"/>
762 <field name="reconcile" eval="False"/>
763 <field name="type">other</field>
764 <field name="user_type" ref="account_type_asset_de"/>
767 <record id="chart_skr04_225" model="account.account.template">
768 <field name="code">0225</field>
769 <field name="name">Grundstücke mit Substanzverzehr</field>
770 <field name="parent_id" ref="chart_skr04_200"/>
771 <field name="reconcile" eval="False"/>
772 <field name="type">other</field>
773 <field name="user_type" ref="account_type_asset_de"/>
776 <record id="chart_skr04_229" model="account.account.template">
777 <field name="code">0229</field>
778 <field name="name">Grundstücksanteil des häuslichen Arbeitszimmers</field>
779 <field name="parent_id" ref="chart_skr04_200"/>
780 <field name="reconcile" eval="False"/>
781 <field name="type">other</field>
782 <field name="user_type" ref="account_type_asset_de"/>
785 <record id="chart_skr04_230" model="account.account.template">
786 <field name="code">0230</field>
787 <field name="name">Bauten auf eigenen Grundstücken und grundstücksgleichen Rechten</field>
788 <field name="parent_id" ref="chart_skr04_200"/>
789 <field name="reconcile" eval="False"/>
790 <field name="type">other</field>
791 <field name="user_type" ref="account_type_asset_de"/>
794 <record id="chart_skr04_235" model="account.account.template">
795 <field name="code">0235</field>
796 <field name="name">Grundstückswerte eigener bebauter Grundstücke</field>
797 <field name="parent_id" ref="chart_skr04_200"/>
798 <field name="reconcile" eval="False"/>
799 <field name="type">other</field>
800 <field name="user_type" ref="account_type_asset_de"/>
803 <record id="chart_skr04_240" model="account.account.template">
804 <field name="code">0240</field>
805 <field name="name">Geschäftsbauten</field>
806 <field name="parent_id" ref="chart_skr04_200"/>
807 <field name="reconcile" eval="False"/>
808 <field name="type">other</field>
809 <field name="user_type" ref="account_type_asset_de"/>
812 <record id="chart_skr04_250" model="account.account.template">
813 <field name="code">0250</field>
814 <field name="name">Fabrikbauten</field>
815 <field name="parent_id" ref="chart_skr04_200"/>
816 <field name="reconcile" eval="False"/>
817 <field name="type">other</field>
818 <field name="user_type" ref="account_type_asset_de"/>
821 <record id="chart_skr04_260" model="account.account.template">
822 <field name="code">0260</field>
823 <field name="name">Andere Bauten</field>
824 <field name="parent_id" ref="chart_skr04_200"/>
825 <field name="reconcile" eval="False"/>
826 <field name="type">other</field>
827 <field name="user_type" ref="account_type_asset_de"/>
830 <record id="chart_skr04_270" model="account.account.template">
831 <field name="code">0270</field>
832 <field name="name">Garagen</field>
833 <field name="parent_id" ref="chart_skr04_200"/>
834 <field name="reconcile" eval="False"/>
835 <field name="type">other</field>
836 <field name="user_type" ref="account_type_asset_de"/>
839 <record id="chart_skr04_280" model="account.account.template">
840 <field name="code">0280</field>
841 <field name="name">Außenanlagen für Geschäfts- Fabrik- und andere Bauten </field>
842 <field name="parent_id" ref="chart_skr04_200"/>
843 <field name="reconcile" eval="False"/>
844 <field name="type">other</field>
845 <field name="user_type" ref="account_type_asset_de"/>
848 <record id="chart_skr04_285" model="account.account.template">
849 <field name="code">0285</field>
850 <field name="name">Hof- und Wegebefestigungen</field>
851 <field name="parent_id" ref="chart_skr04_200"/>
852 <field name="reconcile" eval="False"/>
853 <field name="type">other</field>
854 <field name="user_type" ref="account_type_asset_de"/>
857 <record id="chart_skr04_290" model="account.account.template">
858 <field name="code">0290</field>
859 <field name="name">Einrichtungen für Geschäfts-Fabrik und andere Bauten</field>
860 <field name="parent_id" ref="chart_skr04_200"/>
861 <field name="reconcile" eval="False"/>
862 <field name="type">other</field>
863 <field name="user_type" ref="account_type_asset_de"/>
866 <record id="chart_skr04_300" model="account.account.template">
867 <field name="code">0300</field>
868 <field name="name">Wohnbauten</field>
869 <field name="parent_id" ref="chart_skr04_200"/>
870 <field name="reconcile" eval="False"/>
871 <field name="type">other</field>
872 <field name="user_type" ref="account_type_asset_de"/>
875 <record id="chart_skr04_305" model="account.account.template">
876 <field name="code">0305</field>
877 <field name="name">Garagen</field>
878 <field name="parent_id" ref="chart_skr04_200"/>
879 <field name="reconcile" eval="False"/>
880 <field name="type">other</field>
881 <field name="user_type" ref="account_type_asset_de"/>
884 <record id="chart_skr04_310" model="account.account.template">
885 <field name="code">0310</field>
886 <field name="name">Außenanlagen </field>
887 <field name="parent_id" ref="chart_skr04_200"/>
888 <field name="reconcile" eval="False"/>
889 <field name="type">other</field>
890 <field name="user_type" ref="account_type_asset_de"/>
893 <record id="chart_skr04_315" model="account.account.template">
894 <field name="code">0315</field>
895 <field name="name">Hof- und Wegebefestigungen</field>
896 <field name="parent_id" ref="chart_skr04_200"/>
897 <field name="reconcile" eval="False"/>
898 <field name="type">other</field>
899 <field name="user_type" ref="account_type_asset_de"/>
902 <record id="chart_skr04_320" model="account.account.template">
903 <field name="code">0320</field>
904 <field name="name">Einrichtungen für Wohnbauten</field>
905 <field name="parent_id" ref="chart_skr04_200"/>
906 <field name="reconcile" eval="False"/>
907 <field name="type">other</field>
908 <field name="user_type" ref="account_type_asset_de"/>
911 <record id="chart_skr04_329" model="account.account.template">
912 <field name="code">0329</field>
913 <field name="name">Gebäudeteile des häuslischen Arbeitszimmers</field>
914 <field name="parent_id" ref="chart_skr04_200"/>
915 <field name="reconcile" eval="False"/>
916 <field name="type">other</field>
917 <field name="user_type" ref="account_type_asset_de"/>
920 <record id="chart_skr04_330" model="account.account.template">
921 <field name="code">0330</field>
922 <field name="name">Bauten auf fremden Grundstücken</field>
923 <field name="parent_id" ref="chart_skr04_200"/>
924 <field name="reconcile" eval="False"/>
925 <field name="type">other</field>
926 <field name="user_type" ref="account_type_asset_de"/>
929 <record id="chart_skr04_340" model="account.account.template">
930 <field name="code">0340</field>
931 <field name="name">Geschäftsbauten</field>
932 <field name="parent_id" ref="chart_skr04_200"/>
933 <field name="reconcile" eval="False"/>
934 <field name="type">other</field>
935 <field name="user_type" ref="account_type_asset_de"/>
938 <record id="chart_skr04_350" model="account.account.template">
939 <field name="code">0350</field>
940 <field name="name">Fabrikbauten</field>
941 <field name="parent_id" ref="chart_skr04_200"/>
942 <field name="reconcile" eval="False"/>
943 <field name="type">other</field>
944 <field name="user_type" ref="account_type_asset_de"/>
947 <record id="chart_skr04_360" model="account.account.template">
948 <field name="code">0360</field>
949 <field name="name">Wohnbauten</field>
950 <field name="parent_id" ref="chart_skr04_200"/>
951 <field name="reconcile" eval="False"/>
952 <field name="type">other</field>
953 <field name="user_type" ref="account_type_asset_de"/>
956 <record id="chart_skr04_370" model="account.account.template">
957 <field name="code">0370</field>
958 <field name="name">Andere Bauten</field>
959 <field name="parent_id" ref="chart_skr04_200"/>
960 <field name="reconcile" eval="False"/>
961 <field name="type">other</field>
962 <field name="user_type" ref="account_type_asset_de"/>
965 <record id="chart_skr04_380" model="account.account.template">
966 <field name="code">0380</field>
967 <field name="name">Garagen</field>
968 <field name="parent_id" ref="chart_skr04_200"/>
969 <field name="reconcile" eval="False"/>
970 <field name="type">other</field>
971 <field name="user_type" ref="account_type_asset_de"/>
974 <record id="chart_skr04_390" model="account.account.template">
975 <field name="code">0390</field>
976 <field name="name">Außenanlagen</field>
977 <field name="parent_id" ref="chart_skr04_200"/>
978 <field name="reconcile" eval="False"/>
979 <field name="type">other</field>
980 <field name="user_type" ref="account_type_asset_de"/>
983 <record id="chart_skr04_395" model="account.account.template">
984 <field name="code">0395</field>
985 <field name="name">Hof- und Wegebefestigungen</field>
986 <field name="parent_id" ref="chart_skr04_200"/>
987 <field name="reconcile" eval="False"/>
988 <field name="type">other</field>
989 <field name="user_type" ref="account_type_asset_de"/>
992 <record id="chart_skr04_398" model="account.account.template">
993 <field name="code">0398</field>
994 <field name="name">Einrichtungen für Geschäfts-Fabrik und andere Bauten</field>
995 <field name="parent_id" ref="chart_skr04_200"/>
996 <field name="reconcile" eval="False"/>
997 <field name="type">other</field>
998 <field name="user_type" ref="account_type_asset_de"/>
1001 <record id="chart_skr04_K0BA42" model="account.account.template">
1002 <field name="code">K0BA42</field>
1003 <field name="name">Technische Anlagen und Maschinen</field>
1004 <field name="parent_id" ref="chart_skr04_K0BA4"/>
1005 <field name="type">view</field>
1006 <field name="user_type" ref="account.account_type_view"/>
1009 <record id="chart_skr04_400" model="account.account.template">
1010 <field name="code">0400</field>
1011 <field name="name">Technische Anlagen und Maschinen</field>
1012 <field name="parent_id" ref="chart_skr04_K0BA42"/>
1013 <field name="reconcile" eval="False"/>
1014 <field name="type">view</field>
1015 <field name="user_type" ref="account_type_asset_de"/>
1018 <record id="chart_skr04_420" model="account.account.template">
1019 <field name="code">0420</field>
1020 <field name="name">Technische Anlagen </field>
1021 <field name="parent_id" ref="chart_skr04_400"/>
1022 <field name="reconcile" eval="False"/>
1023 <field name="type">other</field>
1024 <field name="user_type" ref="account_type_asset_de"/>
1027 <record id="chart_skr04_440" model="account.account.template">
1028 <field name="code">0440</field>
1029 <field name="name">Maschinen</field>
1030 <field name="parent_id" ref="chart_skr04_400"/>
1031 <field name="reconcile" eval="False"/>
1032 <field name="type">other</field>
1033 <field name="user_type" ref="account_type_asset_de"/>
1036 <record id="chart_skr04_460" model="account.account.template">
1037 <field name="code">0460</field>
1038 <field name="name">Maschinen gebundene Werkzeuge</field>
1039 <field name="parent_id" ref="chart_skr04_400"/>
1040 <field name="reconcile" eval="False"/>
1041 <field name="type">other</field>
1042 <field name="user_type" ref="account_type_asset_de"/>
1045 <record id="chart_skr04_470" model="account.account.template">
1046 <field name="code">0470</field>
1047 <field name="name">Betriebsvorrichtungen</field>
1048 <field name="parent_id" ref="chart_skr04_400"/>
1049 <field name="reconcile" eval="False"/>
1050 <field name="type">other</field>
1051 <field name="user_type" ref="account_type_asset_de"/>
1054 <record id="chart_skr04_K0BA43" model="account.account.template">
1055 <field name="code">K0BA43</field>
1056 <field name="name">Andere Anlagen- Betriebs- und Geschäftsaustattung</field>
1057 <field name="parent_id" ref="chart_skr04_K0BA4"/>
1058 <field name="type">view</field>
1059 <field name="user_type" ref="account.account_type_view"/>
1062 <record id="chart_skr04_500" model="account.account.template">
1063 <field name="code">0500</field>
1064 <field name="name">Andere Anlagen- Betriebs- und Geschäftsaustattung</field>
1065 <field name="parent_id" ref="chart_skr04_K0BA43"/>
1066 <field name="reconcile" eval="False"/>
1067 <field name="type">view</field>
1068 <field name="user_type" ref="account_type_asset_de"/>
1071 <record id="chart_skr04_510" model="account.account.template">
1072 <field name="code">0510</field>
1073 <field name="name">Andere Anlagen </field>
1074 <field name="parent_id" ref="chart_skr04_500"/>
1075 <field name="reconcile" eval="False"/>
1076 <field name="type">other</field>
1077 <field name="user_type" ref="account_type_asset_de"/>
1080 <record id="chart_skr04_520" model="account.account.template">
1081 <field name="code">0520</field>
1082 <field name="name">Pkw</field>
1083 <field name="parent_id" ref="chart_skr04_500"/>
1084 <field name="reconcile" eval="False"/>
1085 <field name="type">other</field>
1086 <field name="user_type" ref="account_type_asset_de"/>
1089 <record id="chart_skr04_540" model="account.account.template">
1090 <field name="code">0540</field>
1091 <field name="name">Lkw</field>
1092 <field name="parent_id" ref="chart_skr04_500"/>
1093 <field name="reconcile" eval="False"/>
1094 <field name="type">other</field>
1095 <field name="user_type" ref="account_type_asset_de"/>
1098 <record id="chart_skr04_560" model="account.account.template">
1099 <field name="code">0560</field>
1100 <field name="name">Sonstige Transportmittel</field>
1101 <field name="parent_id" ref="chart_skr04_500"/>
1102 <field name="reconcile" eval="False"/>
1103 <field name="type">other</field>
1104 <field name="user_type" ref="account_type_asset_de"/>
1107 <record id="chart_skr04_620" model="account.account.template">
1108 <field name="code">0620</field>
1109 <field name="name">Werkzeuge</field>
1110 <field name="parent_id" ref="chart_skr04_500"/>
1111 <field name="reconcile" eval="False"/>
1112 <field name="type">other</field>
1113 <field name="user_type" ref="account_type_asset_de"/>
1116 <record id="chart_skr04_640" model="account.account.template">
1117 <field name="code">0640</field>
1118 <field name="name">Ladeneinrichtungen</field>
1119 <field name="parent_id" ref="chart_skr04_500"/>
1120 <field name="reconcile" eval="False"/>
1121 <field name="type">other</field>
1122 <field name="user_type" ref="account_type_asset_de"/>
1125 <record id="chart_skr04_650" model="account.account.template">
1126 <field name="code">0650</field>
1127 <field name="name">Büroeinrichtungen</field>
1128 <field name="parent_id" ref="chart_skr04_500"/>
1129 <field name="reconcile" eval="False"/>
1130 <field name="type">other</field>
1131 <field name="user_type" ref="account_type_asset_de"/>
1134 <record id="chart_skr04_660" model="account.account.template">
1135 <field name="code">0660</field>
1136 <field name="name">Gerüst- und Schalungsmaterial</field>
1137 <field name="parent_id" ref="chart_skr04_500"/>
1138 <field name="reconcile" eval="False"/>
1139 <field name="type">other</field>
1140 <field name="user_type" ref="account_type_asset_de"/>
1143 <record id="chart_skr04_670" model="account.account.template">
1144 <field name="code">0670</field>
1145 <field name="name">Geringwertige Wirtschaftsgüter bis 410 Euro</field>
1146 <field name="parent_id" ref="chart_skr04_500"/>
1147 <field name="reconcile" eval="False"/>
1148 <field name="type">other</field>
1149 <field name="user_type" ref="account_type_asset_de"/>
1152 <record id="chart_skr04_680" model="account.account.template">
1153 <field name="code">0680</field>
1154 <field name="name">Einbauten in fremde Grundstücke</field>
1155 <field name="parent_id" ref="chart_skr04_500"/>
1156 <field name="reconcile" eval="False"/>
1157 <field name="type">other</field>
1158 <field name="user_type" ref="account_type_asset_de"/>
1161 <record id="chart_skr04_690" model="account.account.template">
1162 <field name="code">0690</field>
1163 <field name="name">Sonstige Betriebs- und Geschäftsausstattung</field>
1164 <field name="parent_id" ref="chart_skr04_500"/>
1165 <field name="reconcile" eval="False"/>
1166 <field name="type">other</field>
1167 <field name="user_type" ref="account_type_asset_de"/>
1170 <record id="chart_skr04_K0BA44" model="account.account.template">
1171 <field name="code">K0BA44</field>
1172 <field name="name">Geleistete Anzahlungen und Anlagen im Bau</field>
1173 <field name="parent_id" ref="chart_skr04_K0BA4"/>
1174 <field name="type">view</field>
1175 <field name="user_type" ref="account.account_type_view"/>
1178 <record id="chart_skr04_700" model="account.account.template">
1179 <field name="code">0700</field>
1180 <field name="name">Geleistete Anzahlungen und Anlagen im Bau</field>
1181 <field name="parent_id" ref="chart_skr04_K0BA44"/>
1182 <field name="reconcile" eval="False"/>
1183 <field name="type">view</field>
1184 <field name="user_type" ref="account_type_asset_de"/>
1187 <record id="chart_skr04_705" model="account.account.template">
1188 <field name="code">0705</field>
1189 <field name="name">Anzahlungen auf Grundstücke und grundstücksgleiche Rechte ohne Bauten</field>
1190 <field name="parent_id" ref="chart_skr04_700"/>
1191 <field name="reconcile" eval="False"/>
1192 <field name="type">other</field>
1193 <field name="user_type" ref="account_type_asset_de"/>
1196 <record id="chart_skr04_710" model="account.account.template">
1197 <field name="code">0710</field>
1198 <field name="name">Geschäfts- Fabrik- und andere Bauten im Bau auf eingenen Grundstücken</field>
1199 <field name="parent_id" ref="chart_skr04_700"/>
1200 <field name="reconcile" eval="False"/>
1201 <field name="type">other</field>
1202 <field name="user_type" ref="account_type_asset_de"/>
1205 <record id="chart_skr04_720" model="account.account.template">
1206 <field name="code">0720</field>
1207 <field name="name">Anzahlungen auf Geschäfts- Fabrik-und andere Bauten auf eigenen Grundstücken und grundstücksgleichen Rechten </field>
1208 <field name="parent_id" ref="chart_skr04_700"/>
1209 <field name="reconcile" eval="False"/>
1210 <field name="type">other</field>
1211 <field name="user_type" ref="account_type_asset_de"/>
1214 <record id="chart_skr04_725" model="account.account.template">
1215 <field name="code">0725</field>
1216 <field name="name">Wohnbauten im Bau</field>
1217 <field name="parent_id" ref="chart_skr04_700"/>
1218 <field name="reconcile" eval="False"/>
1219 <field name="type">other</field>
1220 <field name="user_type" ref="account_type_asset_de"/>
1223 <record id="chart_skr04_735" model="account.account.template">
1224 <field name="code">0735</field>
1225 <field name="name">Anzahlungen auf Wohnbauten auf eigenen Grundstücken und grundstücksgleichen Rechten</field>
1226 <field name="parent_id" ref="chart_skr04_700"/>
1227 <field name="reconcile" eval="False"/>
1228 <field name="type">other</field>
1229 <field name="user_type" ref="account_type_asset_de"/>
1232 <record id="chart_skr04_740" model="account.account.template">
1233 <field name="code">0740</field>
1234 <field name="name">Geschäfts- Fabrik- und andere Bauten im Bau auf fremden Grundstücken</field>
1235 <field name="parent_id" ref="chart_skr04_700"/>
1236 <field name="reconcile" eval="False"/>
1237 <field name="type">other</field>
1238 <field name="user_type" ref="account_type_asset_de"/>
1241 <record id="chart_skr04_750" model="account.account.template">
1242 <field name="code">0750</field>
1243 <field name="name">Anzahlungen auf Geschäfts- Fabrik- und andere Bauten auf fremden Grundstücken</field>
1244 <field name="parent_id" ref="chart_skr04_700"/>
1245 <field name="reconcile" eval="False"/>
1246 <field name="type">other</field>
1247 <field name="user_type" ref="account_type_asset_de"/>
1250 <record id="chart_skr04_755" model="account.account.template">
1251 <field name="code">0755</field>
1252 <field name="name">Wohnbauten im Bau</field>
1253 <field name="parent_id" ref="chart_skr04_700"/>
1254 <field name="reconcile" eval="False"/>
1255 <field name="type">other</field>
1256 <field name="user_type" ref="account_type_asset_de"/>
1259 <record id="chart_skr04_765" model="account.account.template">
1260 <field name="code">0765</field>
1261 <field name="name">Anzahlungen auf Wohnbauten auf fremden Grundstücken </field>
1262 <field name="parent_id" ref="chart_skr04_700"/>
1263 <field name="reconcile" eval="False"/>
1264 <field name="type">other</field>
1265 <field name="user_type" ref="account_type_asset_de"/>
1268 <record id="chart_skr04_770" model="account.account.template">
1269 <field name="code">0770</field>
1270 <field name="name">Technische Anlagen und Maschinen im Bau </field>
1271 <field name="parent_id" ref="chart_skr04_700"/>
1272 <field name="reconcile" eval="False"/>
1273 <field name="type">other</field>
1274 <field name="user_type" ref="account_type_asset_de"/>
1277 <record id="chart_skr04_780" model="account.account.template">
1278 <field name="code">0780</field>
1279 <field name="name">Anzahlungen auf technische Anlagen und Maschinen</field>
1280 <field name="parent_id" ref="chart_skr04_700"/>
1281 <field name="reconcile" eval="False"/>
1282 <field name="type">other</field>
1283 <field name="user_type" ref="account_type_asset_de"/>
1286 <record id="chart_skr04_785" model="account.account.template">
1287 <field name="code">0785</field>
1288 <field name="name">Andere Anlagen- Betriebs- und Geschäftsaustattung im Bau</field>
1289 <field name="parent_id" ref="chart_skr04_700"/>
1290 <field name="reconcile" eval="False"/>
1291 <field name="type">other</field>
1292 <field name="user_type" ref="account_type_asset_de"/>
1295 <record id="chart_skr04_795" model="account.account.template">
1296 <field name="code">0795</field>
1297 <field name="name">Anzahlungen auf andere Anlagen- Betriebs und Geschäftsausstattung</field>
1298 <field name="parent_id" ref="chart_skr04_700"/>
1299 <field name="reconcile" eval="False"/>
1300 <field name="type">other</field>
1301 <field name="user_type" ref="account_type_asset_de"/>
1304 <record id="chart_skr04_K0BA5" model="account.account.template">
1305 <field name="code">K0BA5</field>
1306 <field name="name">Finanzanlagen</field>
1307 <field name="parent_id" ref="chart_skr04_K0BA"/>
1308 <field name="type">view</field>
1309 <field name="user_type" ref="account.account_type_view"/>
1312 <record id="chart_skr04_K0BA51" model="account.account.template">
1313 <field name="code">K0BA51</field>
1314 <field name="name">Anteile an verbundenen Unternehmen</field>
1315 <field name="parent_id" ref="chart_skr04_K0BA5"/>
1316 <field name="type">view</field>
1317 <field name="user_type" ref="account.account_type_view"/>
1320 <record id="chart_skr04_800" model="account.account.template">
1321 <field name="code">0800</field>
1322 <field name="name">Anteile an verbundenen Unternehmen</field>
1323 <field name="parent_id" ref="chart_skr04_K0BA51"/>
1324 <field name="reconcile" eval="False"/>
1325 <field name="type">other</field>
1326 <field name="user_type" ref="account_type_asset_de"/>
1329 <record id="chart_skr04_809" model="account.account.template">
1330 <field name="code">0809</field>
1331 <field name="name">Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft</field>
1332 <field name="parent_id" ref="chart_skr04_K0BA51"/>
1333 <field name="reconcile" eval="False"/>
1334 <field name="type">other</field>
1335 <field name="user_type" ref="account_type_asset_de"/>
1338 <record id="chart_skr04_K0BA52" model="account.account.template">
1339 <field name="code">K0BA52</field>
1340 <field name="name">Ausleihungen an verbundene Unternehmen</field>
1341 <field name="parent_id" ref="chart_skr04_K0BA5"/>
1342 <field name="type">view</field>
1343 <field name="user_type" ref="account.account_type_view"/>
1346 <record id="chart_skr04_810" model="account.account.template">
1347 <field name="code">0810</field>
1348 <field name="name">Ausleihungen an verbundene Unternehmen</field>
1349 <field name="parent_id" ref="chart_skr04_K0BA52"/>
1350 <field name="reconcile" eval="False"/>
1351 <field name="type">other</field>
1352 <field name="user_type" ref="account_type_asset_de"/>
1355 <record id="chart_skr04_K0BA53" model="account.account.template">
1356 <field name="code">K0BA53</field>
1357 <field name="name">Beteiligungen</field>
1358 <field name="parent_id" ref="chart_skr04_K0BA5"/>
1359 <field name="type">view</field>
1360 <field name="user_type" ref="account.account_type_view"/>
1363 <record id="chart_skr04_820" model="account.account.template">
1364 <field name="code">0820</field>
1365 <field name="name">Beteiligungen</field>
1366 <field name="parent_id" ref="chart_skr04_K0BA53"/>
1367 <field name="reconcile" eval="False"/>
1368 <field name="type">view</field>
1369 <field name="user_type" ref="account_type_asset_de"/>
1372 <record id="chart_skr04_829" model="account.account.template">
1373 <field name="code">0829</field>
1374 <field name="name">Beteiligungen einer GmbH Co. KG an einer Komplementär GmbH</field>
1375 <field name="parent_id" ref="chart_skr04_820"/>
1376 <field name="reconcile" eval="False"/>
1377 <field name="type">other</field>
1378 <field name="user_type" ref="account_type_asset_de"/>
1381 <record id="chart_skr04_830" model="account.account.template">
1382 <field name="code">0830</field>
1383 <field name="name">Typisch stille Beteiligungen</field>
1384 <field name="parent_id" ref="chart_skr04_820"/>
1385 <field name="reconcile" eval="False"/>
1386 <field name="type">other</field>
1387 <field name="user_type" ref="account_type_asset_de"/>
1390 <record id="chart_skr04_840" model="account.account.template">
1391 <field name="code">0840</field>
1392 <field name="name">Atypisch stille Beteiligungen</field>
1393 <field name="parent_id" ref="chart_skr04_820"/>
1394 <field name="reconcile" eval="False"/>
1395 <field name="type">other</field>
1396 <field name="user_type" ref="account_type_asset_de"/>
1399 <record id="chart_skr04_850" model="account.account.template">
1400 <field name="code">0850</field>
1401 <field name="name">Andere Beteiligungen an Kapitalgesellschaften</field>
1402 <field name="parent_id" ref="chart_skr04_820"/>
1403 <field name="reconcile" eval="False"/>
1404 <field name="type">other</field>
1405 <field name="user_type" ref="account_type_asset_de"/>
1408 <record id="chart_skr04_860" model="account.account.template">
1409 <field name="code">0860</field>
1410 <field name="name">Andere Beteilgungen an Personengesellschaften</field>
1411 <field name="parent_id" ref="chart_skr04_820"/>
1412 <field name="reconcile" eval="False"/>
1413 <field name="type">other</field>
1414 <field name="user_type" ref="account_type_asset_de"/>
1417 <record id="chart_skr04_K0BA54" model="account.account.template">
1418 <field name="code">K0BA54</field>
1419 <field name="name">Ausleihungen an Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
1420 <field name="parent_id" ref="chart_skr04_K0BA5"/>
1421 <field name="type">view</field>
1422 <field name="user_type" ref="account.account_type_view"/>
1425 <record id="chart_skr04_880" model="account.account.template">
1426 <field name="code">0880</field>
1427 <field name="name">Ausleihungen an Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
1428 <field name="parent_id" ref="chart_skr04_K0BA54"/>
1429 <field name="reconcile" eval="False"/>
1430 <field name="type">other</field>
1431 <field name="user_type" ref="account_type_asset_de"/>
1434 <record id="chart_skr04_K0BA55" model="account.account.template">
1435 <field name="code">K0BA55</field>
1436 <field name="name">Wertpapiere des Anlagevermögens</field>
1437 <field name="parent_id" ref="chart_skr04_K0BA5"/>
1438 <field name="type">view</field>
1439 <field name="user_type" ref="account.account_type_view"/>
1442 <record id="chart_skr04_900" model="account.account.template">
1443 <field name="code">0900</field>
1444 <field name="name">Wertpapiere des Anlagevermögens</field>
1445 <field name="parent_id" ref="chart_skr04_K0BA55"/>
1446 <field name="reconcile" eval="False"/>
1447 <field name="type">view</field>
1448 <field name="user_type" ref="account_type_asset_de"/>
1451 <record id="chart_skr04_910" model="account.account.template">
1452 <field name="code">0910</field>
1453 <field name="name">Wertpapiere mit Gewinnbeteiligungsansprüchen- die dem Halbeinkünfteverfahren unterliegen</field>
1454 <field name="parent_id" ref="chart_skr04_900"/>
1455 <field name="reconcile" eval="False"/>
1456 <field name="type">other</field>
1457 <field name="user_type" ref="account_type_asset_de"/>
1460 <record id="chart_skr04_920" model="account.account.template">
1461 <field name="code">0920</field>
1462 <field name="name">Festverzinsliche Wertpapiere</field>
1463 <field name="parent_id" ref="chart_skr04_900"/>
1464 <field name="reconcile" eval="False"/>
1465 <field name="type">other</field>
1466 <field name="user_type" ref="account_type_asset_de"/>
1469 <record id="chart_skr04_K0BA56" model="account.account.template">
1470 <field name="code">K0BA56</field>
1471 <field name="name">Sonstige Ausleihungen</field>
1472 <field name="parent_id" ref="chart_skr04_K0BA5"/>
1473 <field name="type">view</field>
1474 <field name="user_type" ref="account.account_type_view"/>
1477 <record id="chart_skr04_930" model="account.account.template">
1478 <field name="code">0930</field>
1479 <field name="name">Sonstige Ausleihungen</field>
1480 <field name="parent_id" ref="chart_skr04_K0BA56"/>
1481 <field name="reconcile" eval="False"/>
1482 <field name="type">view</field>
1483 <field name="user_type" ref="account_type_asset_de"/>
1486 <record id="chart_skr04_940" model="account.account.template">
1487 <field name="code">0940</field>
1488 <field name="name">Darlehen</field>
1489 <field name="parent_id" ref="chart_skr04_930"/>
1490 <field name="reconcile" eval="False"/>
1491 <field name="type">other</field>
1492 <field name="user_type" ref="account_type_asset_de"/>
1495 <record id="chart_skr04_960" model="account.account.template">
1496 <field name="code">0960</field>
1497 <field name="name">Ausleihungen an Gesellschafter</field>
1498 <field name="parent_id" ref="chart_skr04_930"/>
1499 <field name="reconcile" eval="False"/>
1500 <field name="type">other</field>
1501 <field name="user_type" ref="account_type_asset_de"/>
1504 <record id="chart_skr04_970" model="account.account.template">
1505 <field name="code">0970</field>
1506 <field name="name">Ausleihungen an nahe stehende Personen</field>
1507 <field name="parent_id" ref="chart_skr04_930"/>
1508 <field name="reconcile" eval="False"/>
1509 <field name="type">other</field>
1510 <field name="user_type" ref="account_type_asset_de"/>
1513 <record id="chart_skr04_K0BA57" model="account.account.template">
1514 <field name="code">K0BA57</field>
1515 <field name="name">Genossenschaftsanteile</field>
1516 <field name="parent_id" ref="chart_skr04_K0BA5"/>
1517 <field name="type">view</field>
1518 <field name="user_type" ref="account.account_type_view"/>
1521 <record id="chart_skr04_980" model="account.account.template">
1522 <field name="code">0980</field>
1523 <field name="name">Genossenschaftsanteile zum langfristigen Verbleib</field>
1524 <field name="parent_id" ref="chart_skr04_K0BA57"/>
1525 <field name="reconcile" eval="False"/>
1526 <field name="type">other</field>
1527 <field name="user_type" ref="account_type_asset_de"/>
1530 <record id="chart_skr04_K0BA58" model="account.account.template">
1531 <field name="code">K0BA58</field>
1532 <field name="name">Rückdeckungsansprüche aus Lebensversicherungen</field>
1533 <field name="parent_id" ref="chart_skr04_K0BA5"/>
1534 <field name="type">view</field>
1535 <field name="user_type" ref="account.account_type_view"/>
1538 <record id="chart_skr04_990" model="account.account.template">
1539 <field name="code">0990</field>
1540 <field name="name">Rückdeckungsansprüche aus Lebensversicherungen zum langfristigen Verbleib</field>
1541 <field name="parent_id" ref="chart_skr04_K0BA58"/>
1542 <field name="reconcile" eval="False"/>
1543 <field name="type">other</field>
1544 <field name="user_type" ref="account_type_asset_de"/>
1547 <record id="chart_skr04_K1BA1" model="account.account.template">
1548 <field name="code">K1BA1</field>
1549 <field name="name">Vorräte</field>
1550 <field name="parent_id" ref="chart_skr04_K1BA"/>
1551 <field name="type">view</field>
1552 <field name="user_type" ref="account.account_type_view"/>
1555 <record id="chart_skr04_K1BA11" model="account.account.template">
1556 <field name="code">K1BA11</field>
1557 <field name="name">Roh- Hilfs- und Betriebsstoffe</field>
1558 <field name="parent_id" ref="chart_skr04_K1BA1"/>
1559 <field name="type">view</field>
1560 <field name="user_type" ref="account.account_type_view"/>
1563 <record id="chart_skr04_1000" model="account.account.template">
1564 <field name="code">1000</field>
1565 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1566 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1567 <field name="reconcile" eval="False"/>
1568 <field name="type">other</field>
1569 <field name="user_type" ref="account_type_asset_de"/>
1572 <record id="chart_skr04_1001" model="account.account.template">
1573 <field name="code">1001</field>
1574 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1575 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1576 <field name="reconcile" eval="False"/>
1577 <field name="type">other</field>
1578 <field name="user_type" ref="account_type_asset_de"/>
1581 <record id="chart_skr04_1002" model="account.account.template">
1582 <field name="code">1002</field>
1583 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1584 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1585 <field name="reconcile" eval="False"/>
1586 <field name="type">other</field>
1587 <field name="user_type" ref="account_type_asset_de"/>
1590 <record id="chart_skr04_1003" model="account.account.template">
1591 <field name="code">1003</field>
1592 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1593 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1594 <field name="reconcile" eval="False"/>
1595 <field name="type">other</field>
1596 <field name="user_type" ref="account_type_asset_de"/>
1599 <record id="chart_skr04_1004" model="account.account.template">
1600 <field name="code">1004</field>
1601 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1602 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1603 <field name="reconcile" eval="False"/>
1604 <field name="type">other</field>
1605 <field name="user_type" ref="account_type_asset_de"/>
1608 <record id="chart_skr04_1005" model="account.account.template">
1609 <field name="code">1005</field>
1610 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1611 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1612 <field name="reconcile" eval="False"/>
1613 <field name="type">other</field>
1614 <field name="user_type" ref="account_type_asset_de"/>
1617 <record id="chart_skr04_1006" model="account.account.template">
1618 <field name="code">1006</field>
1619 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1620 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1621 <field name="reconcile" eval="False"/>
1622 <field name="type">other</field>
1623 <field name="user_type" ref="account_type_asset_de"/>
1626 <record id="chart_skr04_1007" model="account.account.template">
1627 <field name="code">1007</field>
1628 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1629 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1630 <field name="reconcile" eval="False"/>
1631 <field name="type">other</field>
1632 <field name="user_type" ref="account_type_asset_de"/>
1635 <record id="chart_skr04_1008" model="account.account.template">
1636 <field name="code">1008</field>
1637 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1638 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1639 <field name="reconcile" eval="False"/>
1640 <field name="type">other</field>
1641 <field name="user_type" ref="account_type_asset_de"/>
1644 <record id="chart_skr04_1009" model="account.account.template">
1645 <field name="code">1009</field>
1646 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1647 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1648 <field name="reconcile" eval="False"/>
1649 <field name="type">other</field>
1650 <field name="user_type" ref="account_type_asset_de"/>
1653 <record id="chart_skr04_1010" model="account.account.template">
1654 <field name="code">1010</field>
1655 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1656 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1657 <field name="reconcile" eval="False"/>
1658 <field name="type">other</field>
1659 <field name="user_type" ref="account_type_asset_de"/>
1662 <record id="chart_skr04_1011" model="account.account.template">
1663 <field name="code">1011</field>
1664 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1665 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1666 <field name="reconcile" eval="False"/>
1667 <field name="type">other</field>
1668 <field name="user_type" ref="account_type_asset_de"/>
1671 <record id="chart_skr04_1012" model="account.account.template">
1672 <field name="code">1012</field>
1673 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1674 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1675 <field name="reconcile" eval="False"/>
1676 <field name="type">other</field>
1677 <field name="user_type" ref="account_type_asset_de"/>
1680 <record id="chart_skr04_1013" model="account.account.template">
1681 <field name="code">1013</field>
1682 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1683 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1684 <field name="reconcile" eval="False"/>
1685 <field name="type">other</field>
1686 <field name="user_type" ref="account_type_asset_de"/>
1689 <record id="chart_skr04_1014" model="account.account.template">
1690 <field name="code">1014</field>
1691 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1692 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1693 <field name="reconcile" eval="False"/>
1694 <field name="type">other</field>
1695 <field name="user_type" ref="account_type_asset_de"/>
1698 <record id="chart_skr04_1015" model="account.account.template">
1699 <field name="code">1015</field>
1700 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1701 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1702 <field name="reconcile" eval="False"/>
1703 <field name="type">other</field>
1704 <field name="user_type" ref="account_type_asset_de"/>
1707 <record id="chart_skr04_1016" model="account.account.template">
1708 <field name="code">1016</field>
1709 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1710 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1711 <field name="reconcile" eval="False"/>
1712 <field name="type">other</field>
1713 <field name="user_type" ref="account_type_asset_de"/>
1716 <record id="chart_skr04_1017" model="account.account.template">
1717 <field name="code">1017</field>
1718 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1719 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1720 <field name="reconcile" eval="False"/>
1721 <field name="type">other</field>
1722 <field name="user_type" ref="account_type_asset_de"/>
1725 <record id="chart_skr04_1018" model="account.account.template">
1726 <field name="code">1018</field>
1727 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1728 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1729 <field name="reconcile" eval="False"/>
1730 <field name="type">other</field>
1731 <field name="user_type" ref="account_type_asset_de"/>
1734 <record id="chart_skr04_1019" model="account.account.template">
1735 <field name="code">1019</field>
1736 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1737 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1738 <field name="reconcile" eval="False"/>
1739 <field name="type">other</field>
1740 <field name="user_type" ref="account_type_asset_de"/>
1743 <record id="chart_skr04_1020" model="account.account.template">
1744 <field name="code">1020</field>
1745 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1746 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1747 <field name="reconcile" eval="False"/>
1748 <field name="type">other</field>
1749 <field name="user_type" ref="account_type_asset_de"/>
1752 <record id="chart_skr04_1021" model="account.account.template">
1753 <field name="code">1021</field>
1754 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1755 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1756 <field name="reconcile" eval="False"/>
1757 <field name="type">other</field>
1758 <field name="user_type" ref="account_type_asset_de"/>
1761 <record id="chart_skr04_1022" model="account.account.template">
1762 <field name="code">1022</field>
1763 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1764 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1765 <field name="reconcile" eval="False"/>
1766 <field name="type">other</field>
1767 <field name="user_type" ref="account_type_asset_de"/>
1770 <record id="chart_skr04_1023" model="account.account.template">
1771 <field name="code">1023</field>
1772 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1773 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1774 <field name="reconcile" eval="False"/>
1775 <field name="type">other</field>
1776 <field name="user_type" ref="account_type_asset_de"/>
1779 <record id="chart_skr04_1024" model="account.account.template">
1780 <field name="code">1024</field>
1781 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1782 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1783 <field name="reconcile" eval="False"/>
1784 <field name="type">other</field>
1785 <field name="user_type" ref="account_type_asset_de"/>
1788 <record id="chart_skr04_1025" model="account.account.template">
1789 <field name="code">1025</field>
1790 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1791 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1792 <field name="reconcile" eval="False"/>
1793 <field name="type">other</field>
1794 <field name="user_type" ref="account_type_asset_de"/>
1797 <record id="chart_skr04_1026" model="account.account.template">
1798 <field name="code">1026</field>
1799 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1800 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1801 <field name="reconcile" eval="False"/>
1802 <field name="type">other</field>
1803 <field name="user_type" ref="account_type_asset_de"/>
1806 <record id="chart_skr04_1027" model="account.account.template">
1807 <field name="code">1027</field>
1808 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1809 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1810 <field name="reconcile" eval="False"/>
1811 <field name="type">other</field>
1812 <field name="user_type" ref="account_type_asset_de"/>
1815 <record id="chart_skr04_1028" model="account.account.template">
1816 <field name="code">1028</field>
1817 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1818 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1819 <field name="reconcile" eval="False"/>
1820 <field name="type">other</field>
1821 <field name="user_type" ref="account_type_asset_de"/>
1824 <record id="chart_skr04_1029" model="account.account.template">
1825 <field name="code">1029</field>
1826 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1827 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1828 <field name="reconcile" eval="False"/>
1829 <field name="type">other</field>
1830 <field name="user_type" ref="account_type_asset_de"/>
1833 <record id="chart_skr04_1030" model="account.account.template">
1834 <field name="code">1030</field>
1835 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1836 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1837 <field name="reconcile" eval="False"/>
1838 <field name="type">other</field>
1839 <field name="user_type" ref="account_type_asset_de"/>
1842 <record id="chart_skr04_1031" model="account.account.template">
1843 <field name="code">1031</field>
1844 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1845 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1846 <field name="reconcile" eval="False"/>
1847 <field name="type">other</field>
1848 <field name="user_type" ref="account_type_asset_de"/>
1851 <record id="chart_skr04_1032" model="account.account.template">
1852 <field name="code">1032</field>
1853 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1854 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1855 <field name="reconcile" eval="False"/>
1856 <field name="type">other</field>
1857 <field name="user_type" ref="account_type_asset_de"/>
1860 <record id="chart_skr04_1033" model="account.account.template">
1861 <field name="code">1033</field>
1862 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1863 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1864 <field name="reconcile" eval="False"/>
1865 <field name="type">other</field>
1866 <field name="user_type" ref="account_type_asset_de"/>
1869 <record id="chart_skr04_1034" model="account.account.template">
1870 <field name="code">1034</field>
1871 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1872 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1873 <field name="reconcile" eval="False"/>
1874 <field name="type">other</field>
1875 <field name="user_type" ref="account_type_asset_de"/>
1878 <record id="chart_skr04_1035" model="account.account.template">
1879 <field name="code">1035</field>
1880 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1881 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1882 <field name="reconcile" eval="False"/>
1883 <field name="type">other</field>
1884 <field name="user_type" ref="account_type_asset_de"/>
1887 <record id="chart_skr04_1036" model="account.account.template">
1888 <field name="code">1036</field>
1889 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1890 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1891 <field name="reconcile" eval="False"/>
1892 <field name="type">other</field>
1893 <field name="user_type" ref="account_type_asset_de"/>
1896 <record id="chart_skr04_1037" model="account.account.template">
1897 <field name="code">1037</field>
1898 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1899 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1900 <field name="reconcile" eval="False"/>
1901 <field name="type">other</field>
1902 <field name="user_type" ref="account_type_asset_de"/>
1905 <record id="chart_skr04_1038" model="account.account.template">
1906 <field name="code">1038</field>
1907 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1908 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1909 <field name="reconcile" eval="False"/>
1910 <field name="type">other</field>
1911 <field name="user_type" ref="account_type_asset_de"/>
1914 <record id="chart_skr04_1039" model="account.account.template">
1915 <field name="code">1039</field>
1916 <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
1917 <field name="parent_id" ref="chart_skr04_K1BA11"/>
1918 <field name="reconcile" eval="False"/>
1919 <field name="type">other</field>
1920 <field name="user_type" ref="account_type_asset_de"/>
1923 <record id="chart_skr04_K1BA12" model="account.account.template">
1924 <field name="code">K1BA12</field>
1925 <field name="name">Unfertige Erzeugnisse- unfertige Leistungen</field>
1926 <field name="parent_id" ref="chart_skr04_K1BA1"/>
1927 <field name="type">view</field>
1928 <field name="user_type" ref="account.account_type_view"/>
1931 <record id="chart_skr04_1040" model="account.account.template">
1932 <field name="code">1040</field>
1933 <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
1934 <field name="parent_id" ref="chart_skr04_K1BA12"/>
1935 <field name="reconcile" eval="False"/>
1936 <field name="type">other</field>
1937 <field name="user_type" ref="account_type_asset_de"/>
1940 <record id="chart_skr04_1041" model="account.account.template">
1941 <field name="code">1041</field>
1942 <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
1943 <field name="parent_id" ref="chart_skr04_K1BA12"/>
1944 <field name="reconcile" eval="False"/>
1945 <field name="type">other</field>
1946 <field name="user_type" ref="account_type_asset_de"/>
1949 <record id="chart_skr04_1042" model="account.account.template">
1950 <field name="code">1042</field>
1951 <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
1952 <field name="parent_id" ref="chart_skr04_K1BA12"/>
1953 <field name="reconcile" eval="False"/>
1954 <field name="type">other</field>
1955 <field name="user_type" ref="account_type_asset_de"/>
1958 <record id="chart_skr04_1043" model="account.account.template">
1959 <field name="code">1043</field>
1960 <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
1961 <field name="parent_id" ref="chart_skr04_K1BA12"/>
1962 <field name="reconcile" eval="False"/>
1963 <field name="type">other</field>
1964 <field name="user_type" ref="account_type_asset_de"/>
1967 <record id="chart_skr04_1044" model="account.account.template">
1968 <field name="code">1044</field>
1969 <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
1970 <field name="parent_id" ref="chart_skr04_K1BA12"/>
1971 <field name="reconcile" eval="False"/>
1972 <field name="type">other</field>
1973 <field name="user_type" ref="account_type_asset_de"/>
1976 <record id="chart_skr04_1045" model="account.account.template">
1977 <field name="code">1045</field>
1978 <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
1979 <field name="parent_id" ref="chart_skr04_K1BA12"/>
1980 <field name="reconcile" eval="False"/>
1981 <field name="type">other</field>
1982 <field name="user_type" ref="account_type_asset_de"/>
1985 <record id="chart_skr04_1046" model="account.account.template">
1986 <field name="code">1046</field>
1987 <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
1988 <field name="parent_id" ref="chart_skr04_K1BA12"/>
1989 <field name="reconcile" eval="False"/>
1990 <field name="type">other</field>
1991 <field name="user_type" ref="account_type_asset_de"/>
1994 <record id="chart_skr04_1047" model="account.account.template">
1995 <field name="code">1047</field>
1996 <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
1997 <field name="parent_id" ref="chart_skr04_K1BA12"/>
1998 <field name="reconcile" eval="False"/>
1999 <field name="type">other</field>
2000 <field name="user_type" ref="account_type_asset_de"/>
2003 <record id="chart_skr04_1048" model="account.account.template">
2004 <field name="code">1048</field>
2005 <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
2006 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2007 <field name="reconcile" eval="False"/>
2008 <field name="type">other</field>
2009 <field name="user_type" ref="account_type_asset_de"/>
2012 <record id="chart_skr04_1049" model="account.account.template">
2013 <field name="code">1049</field>
2014 <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
2015 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2016 <field name="reconcile" eval="False"/>
2017 <field name="type">other</field>
2018 <field name="user_type" ref="account_type_asset_de"/>
2021 <record id="chart_skr04_1050" model="account.account.template">
2022 <field name="code">1050</field>
2023 <field name="name">Unfertige Erzeugnisse</field>
2024 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2025 <field name="reconcile" eval="False"/>
2026 <field name="type">other</field>
2027 <field name="user_type" ref="account_type_asset_de"/>
2030 <record id="chart_skr04_1051" model="account.account.template">
2031 <field name="code">1051</field>
2032 <field name="name">Unfertige Erzeugnisse</field>
2033 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2034 <field name="reconcile" eval="False"/>
2035 <field name="type">other</field>
2036 <field name="user_type" ref="account_type_asset_de"/>
2039 <record id="chart_skr04_1052" model="account.account.template">
2040 <field name="code">1052</field>
2041 <field name="name">Unfertige Erzeugnisse</field>
2042 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2043 <field name="reconcile" eval="False"/>
2044 <field name="type">other</field>
2045 <field name="user_type" ref="account_type_asset_de"/>
2048 <record id="chart_skr04_1053" model="account.account.template">
2049 <field name="code">1053</field>
2050 <field name="name">Unfertige Erzeugnisse</field>
2051 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2052 <field name="reconcile" eval="False"/>
2053 <field name="type">other</field>
2054 <field name="user_type" ref="account_type_asset_de"/>
2057 <record id="chart_skr04_1054" model="account.account.template">
2058 <field name="code">1054</field>
2059 <field name="name">Unfertige Erzeugnisse</field>
2060 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2061 <field name="reconcile" eval="False"/>
2062 <field name="type">other</field>
2063 <field name="user_type" ref="account_type_asset_de"/>
2066 <record id="chart_skr04_1055" model="account.account.template">
2067 <field name="code">1055</field>
2068 <field name="name">Unfertige Erzeugnisse</field>
2069 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2070 <field name="reconcile" eval="False"/>
2071 <field name="type">other</field>
2072 <field name="user_type" ref="account_type_asset_de"/>
2075 <record id="chart_skr04_1056" model="account.account.template">
2076 <field name="code">1056</field>
2077 <field name="name">Unfertige Erzeugnisse</field>
2078 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2079 <field name="reconcile" eval="False"/>
2080 <field name="type">other</field>
2081 <field name="user_type" ref="account_type_asset_de"/>
2084 <record id="chart_skr04_1057" model="account.account.template">
2085 <field name="code">1057</field>
2086 <field name="name">Unfertige Erzeugnisse</field>
2087 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2088 <field name="reconcile" eval="False"/>
2089 <field name="type">other</field>
2090 <field name="user_type" ref="account_type_asset_de"/>
2093 <record id="chart_skr04_1058" model="account.account.template">
2094 <field name="code">1058</field>
2095 <field name="name">Unfertige Erzeugnisse</field>
2096 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2097 <field name="reconcile" eval="False"/>
2098 <field name="type">other</field>
2099 <field name="user_type" ref="account_type_asset_de"/>
2102 <record id="chart_skr04_1059" model="account.account.template">
2103 <field name="code">1059</field>
2104 <field name="name">Unfertige Erzeugnisse</field>
2105 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2106 <field name="reconcile" eval="False"/>
2107 <field name="type">other</field>
2108 <field name="user_type" ref="account_type_asset_de"/>
2111 <record id="chart_skr04_1060" model="account.account.template">
2112 <field name="code">1060</field>
2113 <field name="name">Unfertige Erzeugnisse</field>
2114 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2115 <field name="reconcile" eval="False"/>
2116 <field name="type">other</field>
2117 <field name="user_type" ref="account_type_asset_de"/>
2120 <record id="chart_skr04_1061" model="account.account.template">
2121 <field name="code">1061</field>
2122 <field name="name">Unfertige Erzeugnisse</field>
2123 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2124 <field name="reconcile" eval="False"/>
2125 <field name="type">other</field>
2126 <field name="user_type" ref="account_type_asset_de"/>
2129 <record id="chart_skr04_1062" model="account.account.template">
2130 <field name="code">1062</field>
2131 <field name="name">Unfertige Erzeugnisse</field>
2132 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2133 <field name="reconcile" eval="False"/>
2134 <field name="type">other</field>
2135 <field name="user_type" ref="account_type_asset_de"/>
2138 <record id="chart_skr04_1063" model="account.account.template">
2139 <field name="code">1063</field>
2140 <field name="name">Unfertige Erzeugnisse</field>
2141 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2142 <field name="reconcile" eval="False"/>
2143 <field name="type">other</field>
2144 <field name="user_type" ref="account_type_asset_de"/>
2147 <record id="chart_skr04_1064" model="account.account.template">
2148 <field name="code">1064</field>
2149 <field name="name">Unfertige Erzeugnisse</field>
2150 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2151 <field name="reconcile" eval="False"/>
2152 <field name="type">other</field>
2153 <field name="user_type" ref="account_type_asset_de"/>
2156 <record id="chart_skr04_1065" model="account.account.template">
2157 <field name="code">1065</field>
2158 <field name="name">Unfertige Erzeugnisse</field>
2159 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2160 <field name="reconcile" eval="False"/>
2161 <field name="type">other</field>
2162 <field name="user_type" ref="account_type_asset_de"/>
2165 <record id="chart_skr04_1066" model="account.account.template">
2166 <field name="code">1066</field>
2167 <field name="name">Unfertige Erzeugnisse</field>
2168 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2169 <field name="reconcile" eval="False"/>
2170 <field name="type">other</field>
2171 <field name="user_type" ref="account_type_asset_de"/>
2174 <record id="chart_skr04_1067" model="account.account.template">
2175 <field name="code">1067</field>
2176 <field name="name">Unfertige Erzeugnisse</field>
2177 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2178 <field name="reconcile" eval="False"/>
2179 <field name="type">other</field>
2180 <field name="user_type" ref="account_type_asset_de"/>
2183 <record id="chart_skr04_1068" model="account.account.template">
2184 <field name="code">1068</field>
2185 <field name="name">Unfertige Erzeugnisse</field>
2186 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2187 <field name="reconcile" eval="False"/>
2188 <field name="type">other</field>
2189 <field name="user_type" ref="account_type_asset_de"/>
2192 <record id="chart_skr04_1069" model="account.account.template">
2193 <field name="code">1069</field>
2194 <field name="name">Unfertige Erzeugnisse</field>
2195 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2196 <field name="reconcile" eval="False"/>
2197 <field name="type">other</field>
2198 <field name="user_type" ref="account_type_asset_de"/>
2201 <record id="chart_skr04_1070" model="account.account.template">
2202 <field name="code">1070</field>
2203 <field name="name">Unfertige Erzeugnisse</field>
2204 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2205 <field name="reconcile" eval="False"/>
2206 <field name="type">other</field>
2207 <field name="user_type" ref="account_type_asset_de"/>
2210 <record id="chart_skr04_1071" model="account.account.template">
2211 <field name="code">1071</field>
2212 <field name="name">Unfertige Erzeugnisse</field>
2213 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2214 <field name="reconcile" eval="False"/>
2215 <field name="type">other</field>
2216 <field name="user_type" ref="account_type_asset_de"/>
2219 <record id="chart_skr04_1072" model="account.account.template">
2220 <field name="code">1072</field>
2221 <field name="name">Unfertige Erzeugnisse</field>
2222 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2223 <field name="reconcile" eval="False"/>
2224 <field name="type">other</field>
2225 <field name="user_type" ref="account_type_asset_de"/>
2228 <record id="chart_skr04_1073" model="account.account.template">
2229 <field name="code">1073</field>
2230 <field name="name">Unfertige Erzeugnisse</field>
2231 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2232 <field name="reconcile" eval="False"/>
2233 <field name="type">other</field>
2234 <field name="user_type" ref="account_type_asset_de"/>
2237 <record id="chart_skr04_1074" model="account.account.template">
2238 <field name="code">1074</field>
2239 <field name="name">Unfertige Erzeugnisse</field>
2240 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2241 <field name="reconcile" eval="False"/>
2242 <field name="type">other</field>
2243 <field name="user_type" ref="account_type_asset_de"/>
2246 <record id="chart_skr04_1075" model="account.account.template">
2247 <field name="code">1075</field>
2248 <field name="name">Unfertige Erzeugnisse</field>
2249 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2250 <field name="reconcile" eval="False"/>
2251 <field name="type">other</field>
2252 <field name="user_type" ref="account_type_asset_de"/>
2255 <record id="chart_skr04_1076" model="account.account.template">
2256 <field name="code">1076</field>
2257 <field name="name">Unfertige Erzeugnisse</field>
2258 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2259 <field name="reconcile" eval="False"/>
2260 <field name="type">other</field>
2261 <field name="user_type" ref="account_type_asset_de"/>
2264 <record id="chart_skr04_1077" model="account.account.template">
2265 <field name="code">1077</field>
2266 <field name="name">Unfertige Erzeugnisse</field>
2267 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2268 <field name="reconcile" eval="False"/>
2269 <field name="type">other</field>
2270 <field name="user_type" ref="account_type_asset_de"/>
2273 <record id="chart_skr04_1078" model="account.account.template">
2274 <field name="code">1078</field>
2275 <field name="name">Unfertige Erzeugnisse</field>
2276 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2277 <field name="reconcile" eval="False"/>
2278 <field name="type">other</field>
2279 <field name="user_type" ref="account_type_asset_de"/>
2282 <record id="chart_skr04_1079" model="account.account.template">
2283 <field name="code">1079</field>
2284 <field name="name">Unfertige Erzeugnisse</field>
2285 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2286 <field name="reconcile" eval="False"/>
2287 <field name="type">other</field>
2288 <field name="user_type" ref="account_type_asset_de"/>
2291 <record id="chart_skr04_1080" model="account.account.template">
2292 <field name="code">1080</field>
2293 <field name="name">Unfertige Leistungen</field>
2294 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2295 <field name="reconcile" eval="False"/>
2296 <field name="type">other</field>
2297 <field name="user_type" ref="account_type_asset_de"/>
2300 <record id="chart_skr04_1081" model="account.account.template">
2301 <field name="code">1081</field>
2302 <field name="name">Unfertige Leistungen</field>
2303 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2304 <field name="reconcile" eval="False"/>
2305 <field name="type">other</field>
2306 <field name="user_type" ref="account_type_asset_de"/>
2309 <record id="chart_skr04_1082" model="account.account.template">
2310 <field name="code">1082</field>
2311 <field name="name">Unfertige Leistungen</field>
2312 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2313 <field name="reconcile" eval="False"/>
2314 <field name="type">other</field>
2315 <field name="user_type" ref="account_type_asset_de"/>
2318 <record id="chart_skr04_1083" model="account.account.template">
2319 <field name="code">1083</field>
2320 <field name="name">Unfertige Leistungen</field>
2321 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2322 <field name="reconcile" eval="False"/>
2323 <field name="type">other</field>
2324 <field name="user_type" ref="account_type_asset_de"/>
2327 <record id="chart_skr04_1084" model="account.account.template">
2328 <field name="code">1084</field>
2329 <field name="name">Unfertige Leistungen</field>
2330 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2331 <field name="reconcile" eval="False"/>
2332 <field name="type">other</field>
2333 <field name="user_type" ref="account_type_asset_de"/>
2336 <record id="chart_skr04_1085" model="account.account.template">
2337 <field name="code">1085</field>
2338 <field name="name">Unfertige Leistungen</field>
2339 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2340 <field name="reconcile" eval="False"/>
2341 <field name="type">other</field>
2342 <field name="user_type" ref="account_type_asset_de"/>
2345 <record id="chart_skr04_1086" model="account.account.template">
2346 <field name="code">1086</field>
2347 <field name="name">Unfertige Leistungen</field>
2348 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2349 <field name="reconcile" eval="False"/>
2350 <field name="type">other</field>
2351 <field name="user_type" ref="account_type_asset_de"/>
2354 <record id="chart_skr04_1087" model="account.account.template">
2355 <field name="code">1087</field>
2356 <field name="name">Unfertige Leistungen</field>
2357 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2358 <field name="reconcile" eval="False"/>
2359 <field name="type">other</field>
2360 <field name="user_type" ref="account_type_asset_de"/>
2363 <record id="chart_skr04_1088" model="account.account.template">
2364 <field name="code">1088</field>
2365 <field name="name">Unfertige Leistungen</field>
2366 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2367 <field name="reconcile" eval="False"/>
2368 <field name="type">other</field>
2369 <field name="user_type" ref="account_type_asset_de"/>
2372 <record id="chart_skr04_1089" model="account.account.template">
2373 <field name="code">1089</field>
2374 <field name="name">Unfertige Leistungen</field>
2375 <field name="parent_id" ref="chart_skr04_K1BA12"/>
2376 <field name="reconcile" eval="False"/>
2377 <field name="type">other</field>
2378 <field name="user_type" ref="account_type_asset_de"/>
2381 <record id="chart_skr04_K1BA13" model="account.account.template">
2382 <field name="code">K1BA13</field>
2383 <field name="name">In Ausführung befindliche Bauaufträge</field>
2384 <field name="parent_id" ref="chart_skr04_K1BA1"/>
2385 <field name="type">view</field>
2386 <field name="user_type" ref="account.account_type_view"/>
2389 <record id="chart_skr04_1090" model="account.account.template">
2390 <field name="code">1090</field>
2391 <field name="name">In Ausführung befindliche Bauaufträge</field>
2392 <field name="parent_id" ref="chart_skr04_K1BA13"/>
2393 <field name="reconcile" eval="False"/>
2394 <field name="type">other</field>
2395 <field name="user_type" ref="account_type_asset_de"/>
2398 <record id="chart_skr04_1091" model="account.account.template">
2399 <field name="code">1091</field>
2400 <field name="name">In Ausführung befindliche Bauaufträge</field>
2401 <field name="parent_id" ref="chart_skr04_K1BA13"/>
2402 <field name="reconcile" eval="False"/>
2403 <field name="type">other</field>
2404 <field name="user_type" ref="account_type_asset_de"/>
2407 <record id="chart_skr04_1092" model="account.account.template">
2408 <field name="code">1092</field>
2409 <field name="name">In Ausführung befindliche Bauaufträge</field>
2410 <field name="parent_id" ref="chart_skr04_K1BA13"/>
2411 <field name="reconcile" eval="False"/>
2412 <field name="type">other</field>
2413 <field name="user_type" ref="account_type_asset_de"/>
2416 <record id="chart_skr04_1093" model="account.account.template">
2417 <field name="code">1093</field>
2418 <field name="name">In Ausführung befindliche Bauaufträge</field>
2419 <field name="parent_id" ref="chart_skr04_K1BA13"/>
2420 <field name="reconcile" eval="False"/>
2421 <field name="type">other</field>
2422 <field name="user_type" ref="account_type_asset_de"/>
2425 <record id="chart_skr04_1094" model="account.account.template">
2426 <field name="code">1094</field>
2427 <field name="name">In Ausführung befindliche Bauaufträge</field>
2428 <field name="parent_id" ref="chart_skr04_K1BA13"/>
2429 <field name="reconcile" eval="False"/>
2430 <field name="type">other</field>
2431 <field name="user_type" ref="account_type_asset_de"/>
2434 <record id="chart_skr04_K1BA14" model="account.account.template">
2435 <field name="code">K1BA14</field>
2436 <field name="name">In Arbeit befindliche Aufträge </field>
2437 <field name="parent_id" ref="chart_skr04_K1BA1"/>
2438 <field name="type">view</field>
2439 <field name="user_type" ref="account.account_type_view"/>
2442 <record id="chart_skr04_1095" model="account.account.template">
2443 <field name="code">1095</field>
2444 <field name="name">In Arbeit befindliche Aufträge </field>
2445 <field name="parent_id" ref="chart_skr04_K1BA14"/>
2446 <field name="reconcile" eval="False"/>
2447 <field name="type">other</field>
2448 <field name="user_type" ref="account_type_asset_de"/>
2451 <record id="chart_skr04_1096" model="account.account.template">
2452 <field name="code">1096</field>
2453 <field name="name">In Arbeit befindliche Aufträge </field>
2454 <field name="parent_id" ref="chart_skr04_K1BA14"/>
2455 <field name="reconcile" eval="False"/>
2456 <field name="type">other</field>
2457 <field name="user_type" ref="account_type_asset_de"/>
2460 <record id="chart_skr04_1097" model="account.account.template">
2461 <field name="code">1097</field>
2462 <field name="name">In Arbeit befindliche Aufträge </field>
2463 <field name="parent_id" ref="chart_skr04_K1BA14"/>
2464 <field name="reconcile" eval="False"/>
2465 <field name="type">other</field>
2466 <field name="user_type" ref="account_type_asset_de"/>
2469 <record id="chart_skr04_1098" model="account.account.template">
2470 <field name="code">1098</field>
2471 <field name="name">In Arbeit befindliche Aufträge </field>
2472 <field name="parent_id" ref="chart_skr04_K1BA14"/>
2473 <field name="reconcile" eval="False"/>
2474 <field name="type">other</field>
2475 <field name="user_type" ref="account_type_asset_de"/>
2478 <record id="chart_skr04_1099" model="account.account.template">
2479 <field name="code">1099</field>
2480 <field name="name">In Arbeit befindliche Aufträge </field>
2481 <field name="parent_id" ref="chart_skr04_K1BA14"/>
2482 <field name="reconcile" eval="False"/>
2483 <field name="type">other</field>
2484 <field name="user_type" ref="account_type_asset_de"/>
2487 <record id="chart_skr04_K1BA15" model="account.account.template">
2488 <field name="code">K1BA15</field>
2489 <field name="name">Fertige Erzeugnisse und Waren</field>
2490 <field name="parent_id" ref="chart_skr04_K1BA1"/>
2491 <field name="type">view</field>
2492 <field name="user_type" ref="account.account_type_view"/>
2495 <record id="chart_skr04_1100" model="account.account.template">
2496 <field name="code">1100</field>
2497 <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
2498 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2499 <field name="reconcile" eval="False"/>
2500 <field name="type">other</field>
2501 <field name="user_type" ref="account_type_asset_de"/>
2504 <record id="chart_skr04_1101" model="account.account.template">
2505 <field name="code">1101</field>
2506 <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
2507 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2508 <field name="reconcile" eval="False"/>
2509 <field name="type">other</field>
2510 <field name="user_type" ref="account_type_asset_de"/>
2513 <record id="chart_skr04_1102" model="account.account.template">
2514 <field name="code">1102</field>
2515 <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
2516 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2517 <field name="reconcile" eval="False"/>
2518 <field name="type">other</field>
2519 <field name="user_type" ref="account_type_asset_de"/>
2522 <record id="chart_skr04_1103" model="account.account.template">
2523 <field name="code">1103</field>
2524 <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
2525 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2526 <field name="reconcile" eval="False"/>
2527 <field name="type">other</field>
2528 <field name="user_type" ref="account_type_asset_de"/>
2531 <record id="chart_skr04_1104" model="account.account.template">
2532 <field name="code">1104</field>
2533 <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
2534 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2535 <field name="reconcile" eval="False"/>
2536 <field name="type">other</field>
2537 <field name="user_type" ref="account_type_asset_de"/>
2540 <record id="chart_skr04_1105" model="account.account.template">
2541 <field name="code">1105</field>
2542 <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
2543 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2544 <field name="reconcile" eval="False"/>
2545 <field name="type">other</field>
2546 <field name="user_type" ref="account_type_asset_de"/>
2549 <record id="chart_skr04_1106" model="account.account.template">
2550 <field name="code">1106</field>
2551 <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
2552 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2553 <field name="reconcile" eval="False"/>
2554 <field name="type">other</field>
2555 <field name="user_type" ref="account_type_asset_de"/>
2558 <record id="chart_skr04_1107" model="account.account.template">
2559 <field name="code">1107</field>
2560 <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
2561 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2562 <field name="reconcile" eval="False"/>
2563 <field name="type">other</field>
2564 <field name="user_type" ref="account_type_asset_de"/>
2567 <record id="chart_skr04_1108" model="account.account.template">
2568 <field name="code">1108</field>
2569 <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
2570 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2571 <field name="reconcile" eval="False"/>
2572 <field name="type">other</field>
2573 <field name="user_type" ref="account_type_asset_de"/>
2576 <record id="chart_skr04_1109" model="account.account.template">
2577 <field name="code">1109</field>
2578 <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
2579 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2580 <field name="reconcile" eval="False"/>
2581 <field name="type">other</field>
2582 <field name="user_type" ref="account_type_asset_de"/>
2585 <record id="chart_skr04_1110" model="account.account.template">
2586 <field name="code">1110</field>
2587 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2588 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2589 <field name="reconcile" eval="False"/>
2590 <field name="type">other</field>
2591 <field name="user_type" ref="account_type_asset_de"/>
2594 <record id="chart_skr04_1111" model="account.account.template">
2595 <field name="code">1111</field>
2596 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2597 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2598 <field name="reconcile" eval="False"/>
2599 <field name="type">other</field>
2600 <field name="user_type" ref="account_type_asset_de"/>
2603 <record id="chart_skr04_1112" model="account.account.template">
2604 <field name="code">1112</field>
2605 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2606 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2607 <field name="reconcile" eval="False"/>
2608 <field name="type">other</field>
2609 <field name="user_type" ref="account_type_asset_de"/>
2612 <record id="chart_skr04_1113" model="account.account.template">
2613 <field name="code">1113</field>
2614 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2615 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2616 <field name="reconcile" eval="False"/>
2617 <field name="type">other</field>
2618 <field name="user_type" ref="account_type_asset_de"/>
2621 <record id="chart_skr04_1114" model="account.account.template">
2622 <field name="code">1114</field>
2623 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2624 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2625 <field name="reconcile" eval="False"/>
2626 <field name="type">other</field>
2627 <field name="user_type" ref="account_type_asset_de"/>
2630 <record id="chart_skr04_1115" model="account.account.template">
2631 <field name="code">1115</field>
2632 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2633 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2634 <field name="reconcile" eval="False"/>
2635 <field name="type">other</field>
2636 <field name="user_type" ref="account_type_asset_de"/>
2639 <record id="chart_skr04_1116" model="account.account.template">
2640 <field name="code">1116</field>
2641 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2642 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2643 <field name="reconcile" eval="False"/>
2644 <field name="type">other</field>
2645 <field name="user_type" ref="account_type_asset_de"/>
2648 <record id="chart_skr04_1117" model="account.account.template">
2649 <field name="code">1117</field>
2650 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2651 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2652 <field name="reconcile" eval="False"/>
2653 <field name="type">other</field>
2654 <field name="user_type" ref="account_type_asset_de"/>
2657 <record id="chart_skr04_1118" model="account.account.template">
2658 <field name="code">1118</field>
2659 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2660 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2661 <field name="reconcile" eval="False"/>
2662 <field name="type">other</field>
2663 <field name="user_type" ref="account_type_asset_de"/>
2666 <record id="chart_skr04_1119" model="account.account.template">
2667 <field name="code">1119</field>
2668 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2669 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2670 <field name="reconcile" eval="False"/>
2671 <field name="type">other</field>
2672 <field name="user_type" ref="account_type_asset_de"/>
2675 <record id="chart_skr04_1120" model="account.account.template">
2676 <field name="code">1120</field>
2677 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2678 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2679 <field name="reconcile" eval="False"/>
2680 <field name="type">other</field>
2681 <field name="user_type" ref="account_type_asset_de"/>
2684 <record id="chart_skr04_1121" model="account.account.template">
2685 <field name="code">1121</field>
2686 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2687 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2688 <field name="reconcile" eval="False"/>
2689 <field name="type">other</field>
2690 <field name="user_type" ref="account_type_asset_de"/>
2693 <record id="chart_skr04_1122" model="account.account.template">
2694 <field name="code">1122</field>
2695 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2696 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2697 <field name="reconcile" eval="False"/>
2698 <field name="type">other</field>
2699 <field name="user_type" ref="account_type_asset_de"/>
2702 <record id="chart_skr04_1123" model="account.account.template">
2703 <field name="code">1123</field>
2704 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2705 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2706 <field name="reconcile" eval="False"/>
2707 <field name="type">other</field>
2708 <field name="user_type" ref="account_type_asset_de"/>
2711 <record id="chart_skr04_1124" model="account.account.template">
2712 <field name="code">1124</field>
2713 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2714 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2715 <field name="reconcile" eval="False"/>
2716 <field name="type">other</field>
2717 <field name="user_type" ref="account_type_asset_de"/>
2720 <record id="chart_skr04_1125" model="account.account.template">
2721 <field name="code">1125</field>
2722 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2723 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2724 <field name="reconcile" eval="False"/>
2725 <field name="type">other</field>
2726 <field name="user_type" ref="account_type_asset_de"/>
2729 <record id="chart_skr04_1126" model="account.account.template">
2730 <field name="code">1126</field>
2731 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2732 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2733 <field name="reconcile" eval="False"/>
2734 <field name="type">other</field>
2735 <field name="user_type" ref="account_type_asset_de"/>
2738 <record id="chart_skr04_1127" model="account.account.template">
2739 <field name="code">1127</field>
2740 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2741 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2742 <field name="reconcile" eval="False"/>
2743 <field name="type">other</field>
2744 <field name="user_type" ref="account_type_asset_de"/>
2747 <record id="chart_skr04_1128" model="account.account.template">
2748 <field name="code">1128</field>
2749 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2750 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2751 <field name="reconcile" eval="False"/>
2752 <field name="type">other</field>
2753 <field name="user_type" ref="account_type_asset_de"/>
2756 <record id="chart_skr04_1129" model="account.account.template">
2757 <field name="code">1129</field>
2758 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2759 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2760 <field name="reconcile" eval="False"/>
2761 <field name="type">other</field>
2762 <field name="user_type" ref="account_type_asset_de"/>
2765 <record id="chart_skr04_1130" model="account.account.template">
2766 <field name="code">1130</field>
2767 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2768 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2769 <field name="reconcile" eval="False"/>
2770 <field name="type">other</field>
2771 <field name="user_type" ref="account_type_asset_de"/>
2774 <record id="chart_skr04_1131" model="account.account.template">
2775 <field name="code">1131</field>
2776 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2777 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2778 <field name="reconcile" eval="False"/>
2779 <field name="type">other</field>
2780 <field name="user_type" ref="account_type_asset_de"/>
2783 <record id="chart_skr04_1132" model="account.account.template">
2784 <field name="code">1132</field>
2785 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2786 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2787 <field name="reconcile" eval="False"/>
2788 <field name="type">other</field>
2789 <field name="user_type" ref="account_type_asset_de"/>
2792 <record id="chart_skr04_1133" model="account.account.template">
2793 <field name="code">1133</field>
2794 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2795 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2796 <field name="reconcile" eval="False"/>
2797 <field name="type">other</field>
2798 <field name="user_type" ref="account_type_asset_de"/>
2801 <record id="chart_skr04_1134" model="account.account.template">
2802 <field name="code">1134</field>
2803 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2804 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2805 <field name="reconcile" eval="False"/>
2806 <field name="type">other</field>
2807 <field name="user_type" ref="account_type_asset_de"/>
2810 <record id="chart_skr04_1135" model="account.account.template">
2811 <field name="code">1135</field>
2812 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2813 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2814 <field name="reconcile" eval="False"/>
2815 <field name="type">other</field>
2816 <field name="user_type" ref="account_type_asset_de"/>
2819 <record id="chart_skr04_1136" model="account.account.template">
2820 <field name="code">1136</field>
2821 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2822 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2823 <field name="reconcile" eval="False"/>
2824 <field name="type">other</field>
2825 <field name="user_type" ref="account_type_asset_de"/>
2828 <record id="chart_skr04_1137" model="account.account.template">
2829 <field name="code">1137</field>
2830 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2831 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2832 <field name="reconcile" eval="False"/>
2833 <field name="type">other</field>
2834 <field name="user_type" ref="account_type_asset_de"/>
2837 <record id="chart_skr04_1138" model="account.account.template">
2838 <field name="code">1138</field>
2839 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2840 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2841 <field name="reconcile" eval="False"/>
2842 <field name="type">other</field>
2843 <field name="user_type" ref="account_type_asset_de"/>
2846 <record id="chart_skr04_1139" model="account.account.template">
2847 <field name="code">1139</field>
2848 <field name="name">Fertige Erzeugnisse (Bestand)</field>
2849 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2850 <field name="reconcile" eval="False"/>
2851 <field name="type">other</field>
2852 <field name="user_type" ref="account_type_asset_de"/>
2855 <record id="chart_skr04_1140" model="account.account.template">
2856 <field name="code">1140</field>
2857 <field name="name">Waren (Bestand)</field>
2858 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2859 <field name="reconcile" eval="False"/>
2860 <field name="type">other</field>
2861 <field name="user_type" ref="account_type_asset_de"/>
2864 <record id="chart_skr04_1141" model="account.account.template">
2865 <field name="code">1141</field>
2866 <field name="name">* Lager Bestandswert Korrektur</field>
2867 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2868 <field name="reconcile" eval="False"/>
2869 <field name="type">other</field>
2870 <field name="user_type" ref="account_type_asset_de"/>
2873 <record id="chart_skr04_1142" model="account.account.template">
2874 <field name="code">1142</field>
2875 <field name="name">* Lager Differenzkorrektur Gewinn / Verlust</field>
2876 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2877 <field name="reconcile" eval="False"/>
2878 <field name="type">other</field>
2879 <field name="user_type" ref="account_type_asset_de"/>
2882 <record id="chart_skr04_1143" model="account.account.template">
2883 <field name="code">1143</field>
2884 <field name="name">* Lager Differenzkorrektur Marktwert</field>
2885 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2886 <field name="reconcile" eval="False"/>
2887 <field name="type">other</field>
2888 <field name="user_type" ref="account_type_asset_de"/>
2891 <record id="chart_skr04_1144" model="account.account.template">
2892 <field name="code">1144</field>
2893 <field name="name">* Lager Bestand Zwischenkonto</field>
2894 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2895 <field name="reconcile" eval="False"/>
2896 <field name="type">other</field>
2897 <field name="user_type" ref="account_type_asset_de"/>
2900 <record id="chart_skr04_1145" model="account.account.template">
2901 <field name="code">1145</field>
2902 <field name="name">Waren (Bestand)</field>
2903 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2904 <field name="reconcile" eval="False"/>
2905 <field name="type">other</field>
2906 <field name="user_type" ref="account_type_asset_de"/>
2909 <record id="chart_skr04_1146" model="account.account.template">
2910 <field name="code">1146</field>
2911 <field name="name">Waren (Bestand)</field>
2912 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2913 <field name="reconcile" eval="False"/>
2914 <field name="type">other</field>
2915 <field name="user_type" ref="account_type_asset_de"/>
2918 <record id="chart_skr04_1147" model="account.account.template">
2919 <field name="code">1147</field>
2920 <field name="name">Waren (Bestand)</field>
2921 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2922 <field name="reconcile" eval="False"/>
2923 <field name="type">other</field>
2924 <field name="user_type" ref="account_type_asset_de"/>
2927 <record id="chart_skr04_1148" model="account.account.template">
2928 <field name="code">1148</field>
2929 <field name="name">Waren (Bestand)</field>
2930 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2931 <field name="reconcile" eval="False"/>
2932 <field name="type">other</field>
2933 <field name="user_type" ref="account_type_asset_de"/>
2936 <record id="chart_skr04_1149" model="account.account.template">
2937 <field name="code">1149</field>
2938 <field name="name">Waren (Bestand)</field>
2939 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2940 <field name="reconcile" eval="False"/>
2941 <field name="type">other</field>
2942 <field name="user_type" ref="account_type_asset_de"/>
2945 <record id="chart_skr04_1150" model="account.account.template">
2946 <field name="code">1150</field>
2947 <field name="name">Waren (Bestand)</field>
2948 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2949 <field name="reconcile" eval="False"/>
2950 <field name="type">other</field>
2951 <field name="user_type" ref="account_type_asset_de"/>
2954 <record id="chart_skr04_1151" model="account.account.template">
2955 <field name="code">1151</field>
2956 <field name="name">Waren (Bestand)</field>
2957 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2958 <field name="reconcile" eval="False"/>
2959 <field name="type">other</field>
2960 <field name="user_type" ref="account_type_asset_de"/>
2963 <record id="chart_skr04_1152" model="account.account.template">
2964 <field name="code">1152</field>
2965 <field name="name">Waren (Bestand)</field>
2966 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2967 <field name="reconcile" eval="False"/>
2968 <field name="type">other</field>
2969 <field name="user_type" ref="account_type_asset_de"/>
2972 <record id="chart_skr04_1153" model="account.account.template">
2973 <field name="code">1153</field>
2974 <field name="name">Waren (Bestand)</field>
2975 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2976 <field name="reconcile" eval="False"/>
2977 <field name="type">other</field>
2978 <field name="user_type" ref="account_type_asset_de"/>
2981 <record id="chart_skr04_1154" model="account.account.template">
2982 <field name="code">1154</field>
2983 <field name="name">Waren (Bestand)</field>
2984 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2985 <field name="reconcile" eval="False"/>
2986 <field name="type">other</field>
2987 <field name="user_type" ref="account_type_asset_de"/>
2990 <record id="chart_skr04_1155" model="account.account.template">
2991 <field name="code">1155</field>
2992 <field name="name">Waren (Bestand)</field>
2993 <field name="parent_id" ref="chart_skr04_K1BA15"/>
2994 <field name="reconcile" eval="False"/>
2995 <field name="type">other</field>
2996 <field name="user_type" ref="account_type_asset_de"/>
2999 <record id="chart_skr04_1156" model="account.account.template">
3000 <field name="code">1156</field>
3001 <field name="name">Waren (Bestand)</field>
3002 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3003 <field name="reconcile" eval="False"/>
3004 <field name="type">other</field>
3005 <field name="user_type" ref="account_type_asset_de"/>
3008 <record id="chart_skr04_1157" model="account.account.template">
3009 <field name="code">1157</field>
3010 <field name="name">Waren (Bestand)</field>
3011 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3012 <field name="reconcile" eval="False"/>
3013 <field name="type">other</field>
3014 <field name="user_type" ref="account_type_asset_de"/>
3017 <record id="chart_skr04_1158" model="account.account.template">
3018 <field name="code">1158</field>
3019 <field name="name">Waren (Bestand)</field>
3020 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3021 <field name="reconcile" eval="False"/>
3022 <field name="type">other</field>
3023 <field name="user_type" ref="account_type_asset_de"/>
3026 <record id="chart_skr04_1159" model="account.account.template">
3027 <field name="code">1159</field>
3028 <field name="name">Waren (Bestand)</field>
3029 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3030 <field name="reconcile" eval="False"/>
3031 <field name="type">other</field>
3032 <field name="user_type" ref="account_type_asset_de"/>
3035 <record id="chart_skr04_1160" model="account.account.template">
3036 <field name="code">1160</field>
3037 <field name="name">Waren (Bestand)</field>
3038 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3039 <field name="reconcile" eval="False"/>
3040 <field name="type">other</field>
3041 <field name="user_type" ref="account_type_asset_de"/>
3044 <record id="chart_skr04_1161" model="account.account.template">
3045 <field name="code">1161</field>
3046 <field name="name">Waren (Bestand)</field>
3047 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3048 <field name="reconcile" eval="False"/>
3049 <field name="type">other</field>
3050 <field name="user_type" ref="account_type_asset_de"/>
3053 <record id="chart_skr04_1162" model="account.account.template">
3054 <field name="code">1162</field>
3055 <field name="name">Waren (Bestand)</field>
3056 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3057 <field name="reconcile" eval="False"/>
3058 <field name="type">other</field>
3059 <field name="user_type" ref="account_type_asset_de"/>
3062 <record id="chart_skr04_1163" model="account.account.template">
3063 <field name="code">1163</field>
3064 <field name="name">Waren (Bestand)</field>
3065 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3066 <field name="reconcile" eval="False"/>
3067 <field name="type">other</field>
3068 <field name="user_type" ref="account_type_asset_de"/>
3071 <record id="chart_skr04_1164" model="account.account.template">
3072 <field name="code">1164</field>
3073 <field name="name">Waren (Bestand)</field>
3074 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3075 <field name="reconcile" eval="False"/>
3076 <field name="type">other</field>
3077 <field name="user_type" ref="account_type_asset_de"/>
3080 <record id="chart_skr04_1165" model="account.account.template">
3081 <field name="code">1165</field>
3082 <field name="name">Waren (Bestand)</field>
3083 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3084 <field name="reconcile" eval="False"/>
3085 <field name="type">other</field>
3086 <field name="user_type" ref="account_type_asset_de"/>
3089 <record id="chart_skr04_1166" model="account.account.template">
3090 <field name="code">1166</field>
3091 <field name="name">Waren (Bestand)</field>
3092 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3093 <field name="reconcile" eval="False"/>
3094 <field name="type">other</field>
3095 <field name="user_type" ref="account_type_asset_de"/>
3098 <record id="chart_skr04_1167" model="account.account.template">
3099 <field name="code">1167</field>
3100 <field name="name">Waren (Bestand)</field>
3101 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3102 <field name="reconcile" eval="False"/>
3103 <field name="type">other</field>
3104 <field name="user_type" ref="account_type_asset_de"/>
3107 <record id="chart_skr04_1168" model="account.account.template">
3108 <field name="code">1168</field>
3109 <field name="name">Waren (Bestand)</field>
3110 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3111 <field name="reconcile" eval="False"/>
3112 <field name="type">other</field>
3113 <field name="user_type" ref="account_type_asset_de"/>
3116 <record id="chart_skr04_1169" model="account.account.template">
3117 <field name="code">1169</field>
3118 <field name="name">Waren (Bestand)</field>
3119 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3120 <field name="reconcile" eval="False"/>
3121 <field name="type">other</field>
3122 <field name="user_type" ref="account_type_asset_de"/>
3125 <record id="chart_skr04_1170" model="account.account.template">
3126 <field name="code">1170</field>
3127 <field name="name">Waren (Bestand)</field>
3128 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3129 <field name="reconcile" eval="False"/>
3130 <field name="type">other</field>
3131 <field name="user_type" ref="account_type_asset_de"/>
3134 <record id="chart_skr04_1171" model="account.account.template">
3135 <field name="code">1171</field>
3136 <field name="name">Waren (Bestand)</field>
3137 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3138 <field name="reconcile" eval="False"/>
3139 <field name="type">other</field>
3140 <field name="user_type" ref="account_type_asset_de"/>
3143 <record id="chart_skr04_1172" model="account.account.template">
3144 <field name="code">1172</field>
3145 <field name="name">Waren (Bestand)</field>
3146 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3147 <field name="reconcile" eval="False"/>
3148 <field name="type">other</field>
3149 <field name="user_type" ref="account_type_asset_de"/>
3152 <record id="chart_skr04_1173" model="account.account.template">
3153 <field name="code">1173</field>
3154 <field name="name">Waren (Bestand)</field>
3155 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3156 <field name="reconcile" eval="False"/>
3157 <field name="type">other</field>
3158 <field name="user_type" ref="account_type_asset_de"/>
3161 <record id="chart_skr04_1174" model="account.account.template">
3162 <field name="code">1174</field>
3163 <field name="name">Waren (Bestand)</field>
3164 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3165 <field name="reconcile" eval="False"/>
3166 <field name="type">other</field>
3167 <field name="user_type" ref="account_type_asset_de"/>
3170 <record id="chart_skr04_1175" model="account.account.template">
3171 <field name="code">1175</field>
3172 <field name="name">Waren (Bestand)</field>
3173 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3174 <field name="reconcile" eval="False"/>
3175 <field name="type">other</field>
3176 <field name="user_type" ref="account_type_asset_de"/>
3179 <record id="chart_skr04_1176" model="account.account.template">
3180 <field name="code">1176</field>
3181 <field name="name">Waren (Bestand)</field>
3182 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3183 <field name="reconcile" eval="False"/>
3184 <field name="type">other</field>
3185 <field name="user_type" ref="account_type_asset_de"/>
3188 <record id="chart_skr04_1177" model="account.account.template">
3189 <field name="code">1177</field>
3190 <field name="name">Waren (Bestand)</field>
3191 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3192 <field name="reconcile" eval="False"/>
3193 <field name="type">other</field>
3194 <field name="user_type" ref="account_type_asset_de"/>
3197 <record id="chart_skr04_1178" model="account.account.template">
3198 <field name="code">1178</field>
3199 <field name="name">Waren (Bestand)</field>
3200 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3201 <field name="reconcile" eval="False"/>
3202 <field name="type">other</field>
3203 <field name="user_type" ref="account_type_asset_de"/>
3206 <record id="chart_skr04_1179" model="account.account.template">
3207 <field name="code">1179</field>
3208 <field name="name">Waren (Bestand)</field>
3209 <field name="parent_id" ref="chart_skr04_K1BA15"/>
3210 <field name="reconcile" eval="False"/>
3211 <field name="type">other</field>
3212 <field name="user_type" ref="account_type_asset_de"/>
3215 <record id="chart_skr04_K1BA16" model="account.account.template">
3216 <field name="code">K1BA16</field>
3217 <field name="name">Geleistete Anzahlungen </field>
3218 <field name="parent_id" ref="chart_skr04_K1BA1"/>
3219 <field name="type">view</field>
3220 <field name="user_type" ref="account.account_type_view"/>
3223 <record id="chart_skr04_1180" model="account.account.template">
3224 <field name="code">1180</field>
3225 <field name="name">Geleistete Anzahlungen auf Vorräte</field>
3226 <field name="parent_id" ref="chart_skr04_K1BA16"/>
3227 <field name="reconcile" eval="False"/>
3228 <field name="type">view</field>
3229 <field name="user_type" ref="account_type_asset_de"/>
3232 <record id="chart_skr04_1181" model="account.account.template">
3233 <field name="code">1181</field>
3234 <field name="name">Geleistete Anzahlungen 7% Vorsteuer</field>
3235 <field name="parent_id" ref="chart_skr04_1180"/>
3236 <field name="reconcile" eval="False"/>
3237 <field name="type">other</field>
3238 <field name="user_type" ref="account_type_asset_de"/>
3241 <record id="chart_skr04_1184" model="account.account.template">
3242 <field name="code">1184</field>
3243 <field name="name">Geleistete Anzahlungen 16% Vorsteuer</field>
3244 <field name="parent_id" ref="chart_skr04_1180"/>
3245 <field name="reconcile" eval="False"/>
3246 <field name="type">other</field>
3247 <field name="user_type" ref="account_type_asset_de"/>
3250 <record id="chart_skr04_1185" model="account.account.template">
3251 <field name="code">1185</field>
3252 <field name="name">Geleistete Anzahlungen 15% Vorsteuer</field>
3253 <field name="parent_id" ref="chart_skr04_1180"/>
3254 <field name="reconcile" eval="False"/>
3255 <field name="type">other</field>
3256 <field name="user_type" ref="account_type_asset_de"/>
3259 <record id="chart_skr04_1186" model="account.account.template">
3260 <field name="code">1186</field>
3261 <field name="name">Geleistete Anzahlungen 19% Vorsteuer</field>
3262 <field name="parent_id" ref="chart_skr04_1180"/>
3263 <field name="reconcile" eval="False"/>
3264 <field name="type">other</field>
3265 <field name="user_type" ref="account_type_asset_de"/>
3268 <record id="chart_skr04_K1BA17" model="account.account.template">
3269 <field name="code">K1BA17</field>
3270 <field name="name">Erhaltene Anzahlungen auf Bestellungen</field>
3271 <field name="parent_id" ref="chart_skr04_K1BA1"/>
3272 <field name="type">view</field>
3273 <field name="user_type" ref="account.account_type_view"/>
3276 <record id="chart_skr04_1190" model="account.account.template">
3277 <field name="code">1190</field>
3278 <field name="name">Erhaltene Anzahlungen auf Bestellungen (</field>
3279 <field name="parent_id" ref="chart_skr04_K1BA17"/>
3280 <field name="reconcile" eval="False"/>
3281 <field name="type">other</field>
3282 <field name="user_type" ref="account_type_asset_de"/>
3285 <record id="chart_skr04_K1BA2" model="account.account.template">
3286 <field name="code">K1BA2</field>
3287 <field name="name">Forderungen und sonstige Vermögensgegenstände</field>
3288 <field name="parent_id" ref="chart_skr04_K1BA"/>
3289 <field name="type">view</field>
3290 <field name="user_type" ref="account.account_type_view"/>
3293 <record id="chart_skr04_K1BA21" model="account.account.template">
3294 <field name="code">K1BA21</field>
3295 <field name="name">Forderungen aus Lieferungen und Leistungen oder sonstige Verbindlichkeiten</field>
3296 <field name="parent_id" ref="chart_skr04_K1BA2"/>
3297 <field name="type">view</field>
3298 <field name="user_type" ref="account.account_type_view"/>
3301 <record id="chart_skr04_1200" model="account.account.template">
3302 <field name="code">1200</field>
3303 <field name="name">Forderungen aus Lieferungen und Leistungen </field>
3304 <field name="parent_id" ref="chart_skr04_K1BA21"/>
3305 <field name="reconcile" eval="True"/>
3306 <field name="type">view</field>
3307 <field name="user_type" ref="account_type_asset_de"/>
3310 <record id="chart_skr04_1206" model="account.account.template">
3311 <field name="code">1206</field>
3312 <field name="name">Forderungen aus Dienstleistungen</field>
3313 <field name="parent_id" ref="chart_skr04_1200"/>
3314 <field name="reconcile" eval="True"/>
3315 <field name="type">receivable</field>
3316 <field name="user_type" ref="account_type_receivable_de"/>
3319 <record id="chart_skr04_1210" model="account.account.template">
3320 <field name="code">1210</field>
3321 <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent</field>
3322 <field name="parent_id" ref="chart_skr04_1200"/>
3323 <field name="reconcile" eval="True"/>
3324 <field name="type">view</field>
3325 <field name="user_type" ref="account_type_asset_de"/>
3328 <record id="chart_skr04_1211" model="account.account.template">
3329 <field name="code">1211</field>
3330 <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent</field>
3331 <field name="parent_id" ref="chart_skr04_1200"/>
3332 <field name="reconcile" eval="True"/>
3333 <field name="type">other</field>
3334 <field name="user_type" ref="account_type_asset_de"/>
3337 <record id="chart_skr04_1212" model="account.account.template">
3338 <field name="code">1212</field>
3339 <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent</field>
3340 <field name="parent_id" ref="chart_skr04_1200"/>
3341 <field name="reconcile" eval="True"/>
3342 <field name="type">other</field>
3343 <field name="user_type" ref="account_type_asset_de"/>
3346 <record id="chart_skr04_1213" model="account.account.template">
3347 <field name="code">1213</field>
3348 <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent</field>
3349 <field name="parent_id" ref="chart_skr04_1200"/>
3350 <field name="reconcile" eval="True"/>
3351 <field name="type">other</field>
3352 <field name="user_type" ref="account_type_asset_de"/>
3355 <record id="chart_skr04_1214" model="account.account.template">
3356 <field name="code">1214</field>
3357 <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent</field>
3358 <field name="parent_id" ref="chart_skr04_1200"/>
3359 <field name="reconcile" eval="True"/>
3360 <field name="type">other</field>
3361 <field name="user_type" ref="account_type_asset_de"/>
3364 <record id="chart_skr04_1215" model="account.account.template">
3365 <field name="code">1215</field>
3366 <field name="name">Forderungen aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz oder eines Kleinunternehmers (EüR)</field>
3367 <field name="parent_id" ref="chart_skr04_1200"/>
3368 <field name="reconcile" eval="True"/>
3369 <field name="type">receivable</field>
3370 <field name="user_type" ref="account_type_receivable_de"/>
3373 <record id="chart_skr04_1216" model="account.account.template">
3374 <field name="code">1216</field>
3375 <field name="name">Forderungen aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz (EüR)</field>
3376 <field name="parent_id" ref="chart_skr04_1200"/>
3377 <field name="reconcile" eval="True"/>
3378 <field name="type">receivable</field>
3379 <field name="user_type" ref="account_type_receivable_de"/>
3382 <record id="chart_skr04_1217" model="account.account.template">
3383 <field name="code">1217</field>
3384 <field name="name">Forderungen aus steuerfreien oder nicht steuerbaren Lieferungen und Leistungen (EüR)</field>
3385 <field name="parent_id" ref="chart_skr04_1200"/>
3386 <field name="reconcile" eval="True"/>
3387 <field name="type">receivable</field>
3388 <field name="user_type" ref="account_type_receivable_de"/>
3391 <record id="chart_skr04_1218" model="account.account.template">
3392 <field name="code">1218</field>
3393 <field name="name">Forderungen aus Lieferungen und Leistungen nach Durchschnittssätzen gemäß §24 UStG (EüR)</field>
3394 <field name="parent_id" ref="chart_skr04_1200"/>
3395 <field name="reconcile" eval="True"/>
3396 <field name="type">receivable</field>
3397 <field name="user_type" ref="account_type_receivable_de"/>
3400 <record id="chart_skr04_1219" model="account.account.template">
3401 <field name="code">1219</field>
3402 <field name="name">Gegenkonto 1215-1218 bei Aufteilung der Forderungen nach Steuersätzen (EüR)</field>
3403 <field name="parent_id" ref="chart_skr04_1200"/>
3404 <field name="reconcile" eval="True"/>
3405 <field name="type">receivable</field>
3406 <field name="user_type" ref="account_type_receivable_de"/>
3409 <record id="chart_skr04_1220" model="account.account.template">
3410 <field name="code">1220</field>
3411 <field name="name">Forderungen nach §11 Abs. 1 Satz 2 EStG für § 4/3 EStG</field>
3412 <field name="parent_id" ref="chart_skr04_1200"/>
3413 <field name="reconcile" eval="True"/>
3414 <field name="type">receivable</field>
3415 <field name="user_type" ref="account_type_receivable_de"/>
3418 <record id="chart_skr04_1221" model="account.account.template">
3419 <field name="code">1221</field>
3420 <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent - Restlaufzeit bis 1 Jahr</field>
3421 <field name="parent_id" ref="chart_skr04_1200"/>
3422 <field name="reconcile" eval="False"/>
3423 <field name="type">other</field>
3424 <field name="user_type" ref="account_type_asset_de"/>
3427 <record id="chart_skr04_1225" model="account.account.template">
3428 <field name="code">1225</field>
3429 <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent - Restlaufzeit größer 1 Jahr.</field>
3430 <field name="parent_id" ref="chart_skr04_1200"/>
3431 <field name="reconcile" eval="False"/>
3432 <field name="type">other</field>
3433 <field name="user_type" ref="account_type_asset_de"/>
3436 <record id="chart_skr04_1230" model="account.account.template">
3437 <field name="code">1230</field>
3438 <field name="name">Wechsel aus Lieferungen und Leistungen</field>
3439 <field name="parent_id" ref="chart_skr04_1200"/>
3440 <field name="reconcile" eval="False"/>
3441 <field name="type">other</field>
3442 <field name="user_type" ref="account_type_asset_de"/>
3445 <record id="chart_skr04_1231" model="account.account.template">
3446 <field name="code">1231</field>
3447 <field name="name">Wechsel aus Lieferungen und Leistungen Restlaufzeit bis 1 Jahr</field>
3448 <field name="parent_id" ref="chart_skr04_1200"/>
3449 <field name="reconcile" eval="False"/>
3450 <field name="type">other</field>
3451 <field name="user_type" ref="account_type_asset_de"/>
3454 <record id="chart_skr04_1232" model="account.account.template">
3455 <field name="code">1232</field>
3456 <field name="name">Wechsel aus Lieferungen und Leistungen Restlaufzeit größer 1 Jahr</field>
3457 <field name="parent_id" ref="chart_skr04_1200"/>
3458 <field name="reconcile" eval="False"/>
3459 <field name="type">other</field>
3460 <field name="user_type" ref="account_type_asset_de"/>
3463 <record id="chart_skr04_1235" model="account.account.template">
3464 <field name="code">1235</field>
3465 <field name="name">Wechsel aus Lieferungen und Leistungen- bundesbankfähig.</field>
3466 <field name="parent_id" ref="chart_skr04_1200"/>
3467 <field name="reconcile" eval="False"/>
3468 <field name="type">other</field>
3469 <field name="user_type" ref="account_type_asset_de"/>
3472 <record id="chart_skr04_1240" model="account.account.template">
3473 <field name="code">1240</field>
3474 <field name="name">Zweifelhafte Forderungen</field>
3475 <field name="parent_id" ref="chart_skr04_1200"/>
3476 <field name="reconcile" eval="False"/>
3477 <field name="type">other</field>
3478 <field name="user_type" ref="account_type_asset_de"/>
3481 <record id="chart_skr04_1241" model="account.account.template">
3482 <field name="code">1241</field>
3483 <field name="name">Zweifelhafte Forderungen - Restlaufzeit bis 1 Jahr</field>
3484 <field name="parent_id" ref="chart_skr04_1200"/>
3485 <field name="reconcile" eval="False"/>
3486 <field name="type">other</field>
3487 <field name="user_type" ref="account_type_asset_de"/>
3490 <record id="chart_skr04_1245" model="account.account.template">
3491 <field name="code">1245</field>
3492 <field name="name">Zweifelhafte Forderungen - Restlaufzeit größer 1 Jahr</field>
3493 <field name="parent_id" ref="chart_skr04_1200"/>
3494 <field name="reconcile" eval="False"/>
3495 <field name="type">other</field>
3496 <field name="user_type" ref="account_type_asset_de"/>
3499 <record id="chart_skr04_K1BA22" model="account.account.template">
3500 <field name="code">K1BA22</field>
3501 <field name="name">Forderungen aus Lieferungen und Leistungen H-Saldo</field>
3502 <field name="parent_id" ref="chart_skr04_K1BA2"/>
3503 <field name="type">view</field>
3504 <field name="user_type" ref="account.account_type_view"/>
3507 <record id="chart_skr04_1246" model="account.account.template">
3508 <field name="code">1246</field>
3509 <field name="name">Einzelwertberechtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr</field>
3510 <field name="parent_id" ref="chart_skr04_K1BA22"/>
3511 <field name="reconcile" eval="False"/>
3512 <field name="type">other</field>
3513 <field name="user_type" ref="account_type_asset_de"/>
3516 <record id="chart_skr04_1247" model="account.account.template">
3517 <field name="code">1247</field>
3518 <field name="name">Einzelwertberechtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr</field>
3519 <field name="parent_id" ref="chart_skr04_K1BA22"/>
3520 <field name="reconcile" eval="False"/>
3521 <field name="type">other</field>
3522 <field name="user_type" ref="account_type_asset_de"/>
3525 <record id="chart_skr04_1248" model="account.account.template">
3526 <field name="code">1248</field>
3527 <field name="name">Pauschalwertberichtigung zu Forderung mit einer Restlaufzeit bis zu 1 Jahr</field>
3528 <field name="parent_id" ref="chart_skr04_K1BA22"/>
3529 <field name="reconcile" eval="False"/>
3530 <field name="type">other</field>
3531 <field name="user_type" ref="account_type_asset_de"/>
3534 <record id="chart_skr04_1249" model="account.account.template">
3535 <field name="code">1249</field>
3536 <field name="name">Pauschalwertberichtigung zu Forderung mit einer Restlaufzeit von mehr als 1 Jahr</field>
3537 <field name="parent_id" ref="chart_skr04_K1BA22"/>
3538 <field name="reconcile" eval="False"/>
3539 <field name="type">other</field>
3540 <field name="user_type" ref="account_type_asset_de"/>
3543 <record id="chart_skr04_1250" model="account.account.template">
3544 <field name="code">1250</field>
3545 <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter</field>
3546 <field name="parent_id" ref="chart_skr04_K1BA21"/>
3547 <field name="reconcile" eval="True"/>
3548 <field name="type">receivable</field>
3549 <field name="user_type" ref="account_type_receivable_de"/>
3552 <record id="chart_skr04_1251" model="account.account.template">
3553 <field name="code">1251</field>
3554 <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr</field>
3555 <field name="parent_id" ref="chart_skr04_K1BA21"/>
3556 <field name="reconcile" eval="False"/>
3557 <field name="type">other</field>
3558 <field name="user_type" ref="account_type_asset_de"/>
3561 <record id="chart_skr04_1255" model="account.account.template">
3562 <field name="code">1255</field>
3563 <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit größer 1 Jahr</field>
3564 <field name="parent_id" ref="chart_skr04_K1BA21"/>
3565 <field name="reconcile" eval="False"/>
3566 <field name="type">other</field>
3567 <field name="user_type" ref="account_type_asset_de"/>
3570 <record id="chart_skr04_1258" model="account.account.template">
3571 <field name="code">1258</field>
3572 <field name="name">Gegenkonto zu sonstigen Vermögensgegenständen bei Buchungen über Debitorenkonto</field>
3573 <field name="parent_id" ref="chart_skr04_K1BA22"/>
3574 <field name="reconcile" eval="False"/>
3575 <field name="type">other</field>
3576 <field name="user_type" ref="account_type_asset_de"/>
3579 <record id="chart_skr04_K1BA23" model="account.account.template">
3580 <field name="code">K1BA23</field>
3581 <field name="name">Forderungen aus Lieferungen und Leistungen H-Saldo oder sonstige Verbindlichkeiten S-Saldo</field>
3582 <field name="parent_id" ref="chart_skr04_K1BA2"/>
3583 <field name="type">view</field>
3584 <field name="user_type" ref="account.account_type_view"/>
3587 <record id="chart_skr04_1259" model="account.account.template">
3588 <field name="code">1259</field>
3589 <field name="name">Gegenkonto 1221-1229- 1240-1245- 1250-1257- 1270-1279- 1290-1297 bei Aufteilung Debitorenkonto</field>
3590 <field name="parent_id" ref="chart_skr04_K1BA23"/>
3591 <field name="reconcile" eval="False"/>
3592 <field name="type">other</field>
3593 <field name="user_type" ref="account_type_asset_de"/>
3596 <record id="chart_skr04_K1BA24" model="account.account.template">
3597 <field name="code">K1BA24</field>
3598 <field name="name">Forderungen gegen verbundene Unternehmen oder Verbindlichkeiten gegenüber verbundenen Unternehmen</field>
3599 <field name="parent_id" ref="chart_skr04_K1BA2"/>
3600 <field name="type">view</field>
3601 <field name="user_type" ref="account.account_type_view"/>
3604 <record id="chart_skr04_1260" model="account.account.template">
3605 <field name="code">1260</field>
3606 <field name="name">Forderungen gegen verbundene Unternehmen </field>
3607 <field name="parent_id" ref="chart_skr04_K1BA24"/>
3608 <field name="reconcile" eval="True"/>
3609 <field name="type">view</field>
3610 <field name="user_type" ref="account_type_asset_de"/>
3613 <record id="chart_skr04_1261" model="account.account.template">
3614 <field name="code">1261</field>
3615 <field name="name">Forderungen gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr. </field>
3616 <field name="parent_id" ref="chart_skr04_1260"/>
3617 <field name="reconcile" eval="False"/>
3618 <field name="type">other</field>
3619 <field name="user_type" ref="account_type_asset_de"/>
3622 <record id="chart_skr04_1265" model="account.account.template">
3623 <field name="code">1265</field>
3624 <field name="name">Forderungen gegen verbundene Unternehmen - Restlaufzeit größer 1 Jahr. </field>
3625 <field name="parent_id" ref="chart_skr04_1260"/>
3626 <field name="reconcile" eval="False"/>
3627 <field name="type">other</field>
3628 <field name="user_type" ref="account_type_asset_de"/>
3631 <record id="chart_skr04_1266" model="account.account.template">
3632 <field name="code">1266</field>
3633 <field name="name">Besitzwechsel gegen verbundene Unternehmen</field>
3634 <field name="parent_id" ref="chart_skr04_1260"/>
3635 <field name="reconcile" eval="False"/>
3636 <field name="type">other</field>
3637 <field name="user_type" ref="account_type_asset_de"/>
3640 <record id="chart_skr04_1267" model="account.account.template">
3641 <field name="code">1267</field>
3642 <field name="name">Besitzwechsel gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr</field>
3643 <field name="parent_id" ref="chart_skr04_1260"/>
3644 <field name="reconcile" eval="False"/>
3645 <field name="type">other</field>
3646 <field name="user_type" ref="account_type_asset_de"/>
3649 <record id="chart_skr04_1268" model="account.account.template">
3650 <field name="code">1268</field>
3651 <field name="name">Besitzwechsel gegen verbundene Unternehmen - Restlaufzeit größer Jahr</field>
3652 <field name="parent_id" ref="chart_skr04_1260"/>
3653 <field name="reconcile" eval="False"/>
3654 <field name="type">other</field>
3655 <field name="user_type" ref="account_type_asset_de"/>
3658 <record id="chart_skr04_1269" model="account.account.template">
3659 <field name="code">1269</field>
3660 <field name="name">Besitzwechsel gegen verbundene Unternehmen- bundesbankfähig</field>
3661 <field name="parent_id" ref="chart_skr04_1260"/>
3662 <field name="reconcile" eval="False"/>
3663 <field name="type">other</field>
3664 <field name="user_type" ref="account_type_asset_de"/>
3667 <record id="chart_skr04_1270" model="account.account.template">
3668 <field name="code">1270</field>
3669 <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen</field>
3670 <field name="parent_id" ref="chart_skr04_1260"/>
3671 <field name="reconcile" eval="True"/>
3672 <field name="type">receivable</field>
3673 <field name="user_type" ref="account_type_receivable_de"/>
3676 <record id="chart_skr04_1271" model="account.account.template">
3677 <field name="code">1271</field>
3678 <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen - Restlaufzeit bis 1 Jahr</field>
3679 <field name="parent_id" ref="chart_skr04_1260"/>
3680 <field name="reconcile" eval="False"/>
3681 <field name="type">other</field>
3682 <field name="user_type" ref="account_type_asset_de"/>
3685 <record id="chart_skr04_1275" model="account.account.template">
3686 <field name="code">1275</field>
3687 <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen - Restlaufzeit größer 1 Jahr</field>
3688 <field name="parent_id" ref="chart_skr04_1260"/>
3689 <field name="reconcile" eval="False"/>
3690 <field name="type">other</field>
3691 <field name="user_type" ref="account_type_asset_de"/>
3694 <record id="chart_skr04_K1BA25" model="account.account.template">
3695 <field name="code">K1BA25</field>
3696 <field name="name">Forderungen gegen verbundene Unternehmen H-Saldo</field>
3697 <field name="parent_id" ref="chart_skr04_K1BA2"/>
3698 <field name="type">view</field>
3699 <field name="user_type" ref="account.account_type_view"/>
3702 <record id="chart_skr04_1276" model="account.account.template">
3703 <field name="code">1276</field>
3704 <field name="name">Wertberichtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen verbundene Unternehmen</field>
3705 <field name="parent_id" ref="chart_skr04_K1BA25"/>
3706 <field name="reconcile" eval="False"/>
3707 <field name="type">other</field>
3708 <field name="user_type" ref="account_type_asset_de"/>
3711 <record id="chart_skr04_1277" model="account.account.template">
3712 <field name="code">1277</field>
3713 <field name="name">Wertberichtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr gegen verbundene Unternehmen</field>
3714 <field name="parent_id" ref="chart_skr04_K1BA25"/>
3715 <field name="reconcile" eval="False"/>
3716 <field name="type">other</field>
3717 <field name="user_type" ref="account_type_asset_de"/>
3720 <record id="chart_skr04_K1BA26" model="account.account.template">
3721 <field name="code">K1BA26</field>
3722 <field name="name">Forderungen geg. Untern.- m. d. e. Beteiligungsverhältnis besteht od. Verbindl. gegen Untern. - mit denen ein Beteiligungsverhältnis besteht</field>
3723 <field name="parent_id" ref="chart_skr04_K1BA2"/>
3724 <field name="type">view</field>
3725 <field name="user_type" ref="account.account_type_view"/>
3728 <record id="chart_skr04_1280" model="account.account.template">
3729 <field name="code">1280</field>
3730 <field name="name">Forderungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
3731 <field name="parent_id" ref="chart_skr04_K1BA26"/>
3732 <field name="reconcile" eval="True"/>
3733 <field name="type">view</field>
3734 <field name="user_type" ref="account_type_asset_de"/>
3737 <record id="chart_skr04_1281" model="account.account.template">
3738 <field name="code">1281</field>
3739 <field name="name">Forderungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr</field>
3740 <field name="parent_id" ref="chart_skr04_1280"/>
3741 <field name="reconcile" eval="False"/>
3742 <field name="type">other</field>
3743 <field name="user_type" ref="account_type_asset_de"/>
3746 <record id="chart_skr04_1285" model="account.account.template">
3747 <field name="code">1285</field>
3748 <field name="name">Forderungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 1 Jahr</field>
3749 <field name="parent_id" ref="chart_skr04_1280"/>
3750 <field name="reconcile" eval="False"/>
3751 <field name="type">other</field>
3752 <field name="user_type" ref="account_type_asset_de"/>
3755 <record id="chart_skr04_1286" model="account.account.template">
3756 <field name="code">1286</field>
3757 <field name="name">Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
3758 <field name="parent_id" ref="chart_skr04_1280"/>
3759 <field name="reconcile" eval="False"/>
3760 <field name="type">other</field>
3761 <field name="user_type" ref="account_type_asset_de"/>
3764 <record id="chart_skr04_1287" model="account.account.template">
3765 <field name="code">1287</field>
3766 <field name="name">Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr</field>
3767 <field name="parent_id" ref="chart_skr04_1280"/>
3768 <field name="reconcile" eval="False"/>
3769 <field name="type">other</field>
3770 <field name="user_type" ref="account_type_asset_de"/>
3773 <record id="chart_skr04_1288" model="account.account.template">
3774 <field name="code">1288</field>
3775 <field name="name">Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 1 Jahr</field>
3776 <field name="parent_id" ref="chart_skr04_1280"/>
3777 <field name="reconcile" eval="False"/>
3778 <field name="type">other</field>
3779 <field name="user_type" ref="account_type_asset_de"/>
3782 <record id="chart_skr04_1289" model="account.account.template">
3783 <field name="code">1289</field>
3784 <field name="name">Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht- bundesbankfähig</field>
3785 <field name="parent_id" ref="chart_skr04_1280"/>
3786 <field name="reconcile" eval="False"/>
3787 <field name="type">other</field>
3788 <field name="user_type" ref="account_type_asset_de"/>
3791 <record id="chart_skr04_1290" model="account.account.template">
3792 <field name="code">1290</field>
3793 <field name="name">Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
3794 <field name="parent_id" ref="chart_skr04_1280"/>
3795 <field name="reconcile" eval="True"/>
3796 <field name="type">receivable</field>
3797 <field name="user_type" ref="account_type_receivable_de"/>
3800 <record id="chart_skr04_1291" model="account.account.template">
3801 <field name="code">1291</field>
3802 <field name="name">Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr</field>
3803 <field name="parent_id" ref="chart_skr04_1280"/>
3804 <field name="reconcile" eval="False"/>
3805 <field name="type">other</field>
3806 <field name="user_type" ref="account_type_asset_de"/>
3809 <record id="chart_skr04_1295" model="account.account.template">
3810 <field name="code">1295</field>
3811 <field name="name">Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 1 Jahr</field>
3812 <field name="parent_id" ref="chart_skr04_1280"/>
3813 <field name="reconcile" eval="False"/>
3814 <field name="type">other</field>
3815 <field name="user_type" ref="account_type_asset_de"/>
3818 <record id="chart_skr04_K1BA27" model="account.account.template">
3819 <field name="code">K1BA27</field>
3820 <field name="name">Forderungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht H-Saldo</field>
3821 <field name="parent_id" ref="chart_skr04_K1BA2"/>
3822 <field name="type">view</field>
3823 <field name="user_type" ref="account.account_type_view"/>
3826 <record id="chart_skr04_1296" model="account.account.template">
3827 <field name="code">1296</field>
3828 <field name="name">Wertberichtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen Unternhemen- mit denen ein Beteiligungsverhältnis besteht</field>
3829 <field name="parent_id" ref="chart_skr04_K1BA27"/>
3830 <field name="reconcile" eval="False"/>
3831 <field name="type">other</field>
3832 <field name="user_type" ref="account_type_asset_de"/>
3835 <record id="chart_skr04_1297" model="account.account.template">
3836 <field name="code">1297</field>
3837 <field name="name">Wertberichtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr gegen Unternhemen- mit denen ein Beteiligungsverhältnis besteht</field>
3838 <field name="parent_id" ref="chart_skr04_K1BA27"/>
3839 <field name="reconcile" eval="False"/>
3840 <field name="type">other</field>
3841 <field name="user_type" ref="account_type_asset_de"/>
3844 <record id="chart_skr04_K1BA28" model="account.account.template">
3845 <field name="code">K1BA28</field>
3846 <field name="name">Eingeforderte- noch ausstehende Kapitaleinlagen</field>
3847 <field name="parent_id" ref="chart_skr04_K1BA2"/>
3848 <field name="type">view</field>
3849 <field name="user_type" ref="account.account_type_view"/>
3852 <record id="chart_skr04_1298" model="account.account.template">
3853 <field name="code">1298</field>
3854 <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital- eingefordert (Forderungen- nicht eingeforderte ausstehende Einlagen s. Konto 2910)</field>
3855 <field name="parent_id" ref="chart_skr04_K1BA28"/>
3856 <field name="reconcile" eval="False"/>
3857 <field name="type">other</field>
3858 <field name="user_type" ref="account_type_asset_de"/>
3861 <record id="chart_skr04_K1BA29" model="account.account.template">
3862 <field name="code">K1BA29</field>
3863 <field name="name">Eingeforderte Nachschüsse</field>
3864 <field name="parent_id" ref="chart_skr04_K1BA2"/>
3865 <field name="type">view</field>
3866 <field name="user_type" ref="account.account_type_view"/>
3869 <record id="chart_skr04_1299" model="account.account.template">
3870 <field name="code">1299</field>
3871 <field name="name">Eingeforderte Nachschüsse (gegenkonto 2929)</field>
3872 <field name="parent_id" ref="chart_skr04_K1BA29"/>
3873 <field name="reconcile" eval="False"/>
3874 <field name="type">other</field>
3875 <field name="user_type" ref="account_type_asset_de"/>
3878 <record id="chart_skr04_K1BA2a" model="account.account.template">
3879 <field name="code">K1BA2a</field>
3880 <field name="name">Sonstige Vermögensgegenstände</field>
3881 <field name="parent_id" ref="chart_skr04_K1BA2"/>
3882 <field name="type">view</field>
3883 <field name="user_type" ref="account.account_type_view"/>
3886 <record id="chart_skr04_1300" model="account.account.template">
3887 <field name="code">1300</field>
3888 <field name="name">Sonstige Vermögensgegenstände</field>
3889 <field name="parent_id" ref="chart_skr04_K1BA2a"/>
3890 <field name="reconcile" eval="False"/>
3891 <field name="type">view</field>
3892 <field name="user_type" ref="account_type_asset_de"/>
3895 <record id="chart_skr04_1301" model="account.account.template">
3896 <field name="code">1301</field>
3897 <field name="name">Sonstige Vermögensgegenstände - Restlaufzeit bis 1 Jahr</field>
3898 <field name="parent_id" ref="chart_skr04_1300"/>
3899 <field name="reconcile" eval="False"/>
3900 <field name="type">other</field>
3901 <field name="user_type" ref="account_type_asset_de"/>
3904 <record id="chart_skr04_1305" model="account.account.template">
3905 <field name="code">1305</field>
3906 <field name="name">Sonstige Vermögensgegenstände - Restlaufzeit größer 1 Jahr</field>
3907 <field name="parent_id" ref="chart_skr04_1300"/>
3908 <field name="reconcile" eval="False"/>
3909 <field name="type">other</field>
3910 <field name="user_type" ref="account_type_asset_de"/>
3913 <record id="chart_skr04_1310" model="account.account.template">
3914 <field name="code">1310</field>
3915 <field name="name">Forderungen gegen Vorstandsmitglieder und Geschäftsführer</field>
3916 <field name="parent_id" ref="chart_skr04_1300"/>
3917 <field name="reconcile" eval="True"/>
3918 <field name="type">other</field>
3919 <field name="user_type" ref="account_type_asset_de"/>
3922 <record id="chart_skr04_1311" model="account.account.template">
3923 <field name="code">1311</field>
3924 <field name="name">Forderungen gegen Vorstandsmitglieder und Geschäftsführer - Restlaufzeit bis 1 Jahr</field>
3925 <field name="parent_id" ref="chart_skr04_1300"/>
3926 <field name="reconcile" eval="False"/>
3927 <field name="type">other</field>
3928 <field name="user_type" ref="account_type_asset_de"/>
3931 <record id="chart_skr04_1315" model="account.account.template">
3932 <field name="code">1315</field>
3933 <field name="name">Forderungen gegen Vorstandsmitglieder und Geschäftsführer - Restlaufzeit größer 1 Jahr</field>
3934 <field name="parent_id" ref="chart_skr04_1300"/>
3935 <field name="reconcile" eval="False"/>
3936 <field name="type">other</field>
3937 <field name="user_type" ref="account_type_asset_de"/>
3940 <record id="chart_skr04_1320" model="account.account.template">
3941 <field name="code">1320</field>
3942 <field name="name">Forderung gegen Aufsichtsrats- und Beirats- Mitglieder</field>
3943 <field name="parent_id" ref="chart_skr04_1300"/>
3944 <field name="reconcile" eval="True"/>
3945 <field name="type">other</field>
3946 <field name="user_type" ref="account_type_asset_de"/>
3949 <record id="chart_skr04_1321" model="account.account.template">
3950 <field name="code">1321</field>
3951 <field name="name">Forderung gegen Aufsichtsrats- und Beirats- Mitglieder - Restlaufzeit bis 1 Jahr</field>
3952 <field name="parent_id" ref="chart_skr04_1300"/>
3953 <field name="reconcile" eval="False"/>
3954 <field name="type">other</field>
3955 <field name="user_type" ref="account_type_asset_de"/>
3958 <record id="chart_skr04_1325" model="account.account.template">
3959 <field name="code">1325</field>
3960 <field name="name">Forderung gegen Aufsichtsrats- und Beirats- Mitglieder - Restlaufzeit größer 1 Jahr</field>
3961 <field name="parent_id" ref="chart_skr04_1300"/>
3962 <field name="reconcile" eval="False"/>
3963 <field name="type">other</field>
3964 <field name="user_type" ref="account_type_asset_de"/>
3967 <record id="chart_skr04_1330" model="account.account.template">
3968 <field name="code">1330</field>
3969 <field name="name">Forderungen gegen Gesellschafter</field>
3970 <field name="parent_id" ref="chart_skr04_1300"/>
3971 <field name="reconcile" eval="True"/>
3972 <field name="type">other</field>
3973 <field name="user_type" ref="account_type_asset_de"/>
3976 <record id="chart_skr04_1331" model="account.account.template">
3977 <field name="code">1331</field>
3978 <field name="name">Forderungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr</field>
3979 <field name="parent_id" ref="chart_skr04_1300"/>
3980 <field name="reconcile" eval="False"/>
3981 <field name="type">other</field>
3982 <field name="user_type" ref="account_type_asset_de"/>
3985 <record id="chart_skr04_1335" model="account.account.template">
3986 <field name="code">1335</field>
3987 <field name="name">Forderungen gegen Gesellschafter - Restlaufzeit größer 1 Jahr</field>
3988 <field name="parent_id" ref="chart_skr04_1300"/>
3989 <field name="reconcile" eval="False"/>
3990 <field name="type">other</field>
3991 <field name="user_type" ref="account_type_asset_de"/>
3994 <record id="chart_skr04_1340" model="account.account.template">
3995 <field name="code">1340</field>
3996 <field name="name">Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung</field>
3997 <field name="parent_id" ref="chart_skr04_1300"/>
3998 <field name="reconcile" eval="True"/>
3999 <field name="type">other</field>
4000 <field name="user_type" ref="account_type_asset_de"/>
4003 <record id="chart_skr04_1341" model="account.account.template">
4004 <field name="code">1341</field>
4005 <field name="name">Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit bis 1 Jahr</field>
4006 <field name="parent_id" ref="chart_skr04_1300"/>
4007 <field name="reconcile" eval="False"/>
4008 <field name="type">other</field>
4009 <field name="user_type" ref="account_type_asset_de"/>
4012 <record id="chart_skr04_1345" model="account.account.template">
4013 <field name="code">1345</field>
4014 <field name="name">Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit größer 1 Jahr</field>
4015 <field name="parent_id" ref="chart_skr04_1300"/>
4016 <field name="reconcile" eval="False"/>
4017 <field name="type">other</field>
4018 <field name="user_type" ref="account_type_asset_de"/>
4021 <record id="chart_skr04_1350" model="account.account.template">
4022 <field name="code">1350</field>
4023 <field name="name">Kautionen </field>
4024 <field name="parent_id" ref="chart_skr04_1300"/>
4025 <field name="reconcile" eval="False"/>
4026 <field name="type">other</field>
4027 <field name="user_type" ref="account_type_asset_de"/>
4030 <record id="chart_skr04_1351" model="account.account.template">
4031 <field name="code">1351</field>
4032 <field name="name">Kautionen - Restlaufzeit bis 1 Jahr</field>
4033 <field name="parent_id" ref="chart_skr04_1300"/>
4034 <field name="reconcile" eval="False"/>
4035 <field name="type">other</field>
4036 <field name="user_type" ref="account_type_asset_de"/>
4039 <record id="chart_skr04_1355" model="account.account.template">
4040 <field name="code">1355</field>
4041 <field name="name">Kautionen - Restlaufzeit größer 1 Jar</field>
4042 <field name="parent_id" ref="chart_skr04_1300"/>
4043 <field name="reconcile" eval="False"/>
4044 <field name="type">other</field>
4045 <field name="user_type" ref="account_type_asset_de"/>
4048 <record id="chart_skr04_1360" model="account.account.template">
4049 <field name="code">1360</field>
4050 <field name="name">Darlehen</field>
4051 <field name="parent_id" ref="chart_skr04_1300"/>
4052 <field name="reconcile" eval="False"/>
4053 <field name="type">other</field>
4054 <field name="user_type" ref="account_type_asset_de"/>
4057 <record id="chart_skr04_1361" model="account.account.template">
4058 <field name="code">1361</field>
4059 <field name="name">Darlehen - Restlaufzeit bis 1 jahr</field>
4060 <field name="parent_id" ref="chart_skr04_1300"/>
4061 <field name="reconcile" eval="False"/>
4062 <field name="type">other</field>
4063 <field name="user_type" ref="account_type_asset_de"/>
4066 <record id="chart_skr04_1365" model="account.account.template">
4067 <field name="code">1365</field>
4068 <field name="name">Darlehen - Restlaufzeit größer 1 jahr</field>
4069 <field name="parent_id" ref="chart_skr04_1300"/>
4070 <field name="reconcile" eval="False"/>
4071 <field name="type">other</field>
4072 <field name="user_type" ref="account_type_asset_de"/>
4075 <record id="chart_skr04_K1BA2b" model="account.account.template">
4076 <field name="code">K1BA2b</field>
4077 <field name="name">Sonstige Vermögensgegenstände oder sonstige Verbindlichkeiten</field>
4078 <field name="parent_id" ref="chart_skr04_K1BA2"/>
4079 <field name="type">view</field>
4080 <field name="user_type" ref="account.account_type_view"/>
4083 <record id="chart_skr04_1370" model="account.account.template">
4084 <field name="code">1370</field>
4085 <field name="name">Durchlaufende Posten</field>
4086 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4087 <field name="reconcile" eval="True"/>
4088 <field name="type">other</field>
4089 <field name="user_type" ref="account_type_asset_de"/>
4092 <record id="chart_skr04_1374" model="account.account.template">
4093 <field name="code">1374</field>
4094 <field name="name">Fremdgeld</field>
4095 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4096 <field name="reconcile" eval="False"/>
4097 <field name="type">other</field>
4098 <field name="user_type" ref="account_type_asset_de"/>
4101 <record id="chart_skr04_1375" model="account.account.template">
4102 <field name="code">1375</field>
4103 <field name="name">Agenturwarenabrechnung</field>
4104 <field name="parent_id" ref="chart_skr04_K1BA2a"/>
4105 <field name="reconcile" eval="False"/>
4106 <field name="type">other</field>
4107 <field name="user_type" ref="account_type_asset_de"/>
4110 <record id="chart_skr04_1376" model="account.account.template">
4111 <field name="code">1376</field>
4112 <field name="name">Nachträglich abziehbare Vorsteuer- § 15a Abs. 2 UStG</field>
4113 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4114 <field name="reconcile" eval="False"/>
4115 <field name="type">other</field>
4116 <field name="user_type" ref="account_type_asset_de"/>
4119 <record id="chart_skr04_1377" model="account.account.template">
4120 <field name="code">1377</field>
4121 <field name="name">Zurückzuzahlende Vorsteuer- § 15a Abs. 2 UStG</field>
4122 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4123 <field name="reconcile" eval="False"/>
4124 <field name="type">other</field>
4125 <field name="user_type" ref="account_type_asset_de"/>
4128 <record id="chart_skr04_1378" model="account.account.template">
4129 <field name="code">1378</field>
4130 <field name="name">Ansprüche aus Rückdeckungsversicherungen</field>
4131 <field name="parent_id" ref="chart_skr04_K1BA2a"/>
4132 <field name="reconcile" eval="False"/>
4133 <field name="type">other</field>
4134 <field name="user_type" ref="account_type_asset_de"/>
4137 <record id="chart_skr04_1390" model="account.account.template">
4138 <field name="code">1390</field>
4139 <field name="name">GmbH-Anteile zum kurzfristigen Verbleib</field>
4140 <field name="parent_id" ref="chart_skr04_K1BA2a"/>
4141 <field name="reconcile" eval="False"/>
4142 <field name="type">other</field>
4143 <field name="user_type" ref="account_type_asset_de"/>
4146 <record id="chart_skr04_1395" model="account.account.template">
4147 <field name="code">1395</field>
4148 <field name="name">Genossenschaftsanteile zum kurzfristigen Verbleib</field>
4149 <field name="parent_id" ref="chart_skr04_K1BA2a"/>
4150 <field name="reconcile" eval="False"/>
4151 <field name="type">other</field>
4152 <field name="user_type" ref="account_type_asset_de"/>
4155 <record id="chart_skr04_1396" model="account.account.template">
4156 <field name="code">1396</field>
4157 <field name="name">Nachträglich abziehbare Vorsteuer- § 15a Abs. 1 UStG- bewegliche Wirtschaftsgüter</field>
4158 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4159 <field name="reconcile" eval="False"/>
4160 <field name="type">other</field>
4161 <field name="user_type" ref="account_type_asset_de"/>
4164 <record id="chart_skr04_1397" model="account.account.template">
4165 <field name="code">1397</field>
4166 <field name="name">Zurückzuzahlende Vorsteuer- § 15a Abs. 1 UStG- bewegliche Wirtschaftsgüter</field>
4167 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4168 <field name="reconcile" eval="False"/>
4169 <field name="type">other</field>
4170 <field name="user_type" ref="account_type_asset_de"/>
4173 <record id="chart_skr04_1398" model="account.account.template">
4174 <field name="code">1398</field>
4175 <field name="name">Natürlich abziehbare Vorsteuer- § 15a Abs. 1 UStG- unbewegliche Wirtschaftsgüter</field>
4176 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4177 <field name="reconcile" eval="False"/>
4178 <field name="type">other</field>
4179 <field name="user_type" ref="account_type_asset_de"/>
4182 <record id="chart_skr04_1399" model="account.account.template">
4183 <field name="code">1399</field>
4184 <field name="name">Zurückzahlende Vorsteuer- § 15a Abs. 1 UStG- unbewegliche Wirtschaftsgüter</field>
4185 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4186 <field name="reconcile" eval="False"/>
4187 <field name="type">other</field>
4188 <field name="user_type" ref="account_type_asset_de"/>
4191 <record id="chart_skr04_1400" model="account.account.template">
4192 <field name="code">1400</field>
4193 <field name="name">Abziehbare Vorsteuer</field>
4194 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4195 <field name="reconcile" eval="False"/>
4196 <field name="type">other</field>
4197 <field name="user_type" ref="account_type_asset_de"/>
4200 <record id="chart_skr04_1401" model="account.account.template">
4201 <field name="code">1401</field>
4202 <field name="name">Abziehbare Vorsteuer 7%</field>
4203 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4204 <field name="reconcile" eval="False"/>
4205 <field name="type">other</field>
4206 <field name="user_type" ref="account_type_asset_de"/>
4209 <record id="chart_skr04_1402" model="account.account.template">
4210 <field name="code">1402</field>
4211 <field name="name">Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</field>
4212 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4213 <field name="reconcile" eval="False"/>
4214 <field name="type">other</field>
4215 <field name="user_type" ref="account_type_asset_de"/>
4218 <record id="chart_skr04_1403" model="account.account.template">
4219 <field name="code">1403</field>
4220 <field name="name">Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 16%</field>
4221 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4222 <field name="reconcile" eval="False"/>
4223 <field name="type">other</field>
4224 <field name="user_type" ref="account_type_asset_de"/>
4227 <record id="chart_skr04_1404" model="account.account.template">
4228 <field name="code">1404</field>
4229 <field name="name">Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 19%</field>
4230 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4231 <field name="reconcile" eval="False"/>
4232 <field name="type">other</field>
4233 <field name="user_type" ref="account_type_asset_de"/>
4236 <record id="chart_skr04_1405" model="account.account.template">
4237 <field name="code">1405</field>
4238 <field name="name">Abziehbare Vorsteuer 16%</field>
4239 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4240 <field name="reconcile" eval="False"/>
4241 <field name="type">other</field>
4242 <field name="user_type" ref="account_type_asset_de"/>
4245 <record id="chart_skr04_1406" model="account.account.template">
4246 <field name="code">1406</field>
4247 <field name="name">Abziehbare Vorsteuer 19%</field>
4248 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4249 <field name="reconcile" eval="False"/>
4250 <field name="type">other</field>
4251 <field name="user_type" ref="account_type_asset_de"/>
4254 <record id="chart_skr04_1407" model="account.account.template">
4255 <field name="code">1407</field>
4256 <field name="name">Abziehbare Vorsteuer nach § 13b UStG 19%</field>
4257 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4258 <field name="reconcile" eval="False"/>
4259 <field name="type">other</field>
4260 <field name="user_type" ref="account_type_asset_de"/>
4263 <record id="chart_skr04_1408" model="account.account.template">
4264 <field name="code">1408</field>
4265 <field name="name">Abziehbare Vorsteuer nach § 13b UStG </field>
4266 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4267 <field name="reconcile" eval="False"/>
4268 <field name="type">other</field>
4269 <field name="user_type" ref="account_type_asset_de"/>
4272 <record id="chart_skr04_1409" model="account.account.template">
4273 <field name="code">1409</field>
4274 <field name="name">Abziehbare Vorsteuer nach § 13b UStG 16%</field>
4275 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4276 <field name="reconcile" eval="False"/>
4277 <field name="type">other</field>
4278 <field name="user_type" ref="account_type_asset_de"/>
4281 <record id="chart_skr04_1410" model="account.account.template">
4282 <field name="code">1410</field>
4283 <field name="name">Aufzuteilende Vorsteuer</field>
4284 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4285 <field name="reconcile" eval="False"/>
4286 <field name="type">other</field>
4287 <field name="user_type" ref="account_type_asset_de"/>
4290 <record id="chart_skr04_1411" model="account.account.template">
4291 <field name="code">1411</field>
4292 <field name="name">Aufzuteilende Vorsteuer 7%</field>
4293 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4294 <field name="reconcile" eval="False"/>
4295 <field name="type">other</field>
4296 <field name="user_type" ref="account_type_asset_de"/>
4299 <record id="chart_skr04_1412" model="account.account.template">
4300 <field name="code">1412</field>
4301 <field name="name">Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb</field>
4302 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4303 <field name="reconcile" eval="False"/>
4304 <field name="type">other</field>
4305 <field name="user_type" ref="account_type_asset_de"/>
4308 <record id="chart_skr04_1413" model="account.account.template">
4309 <field name="code">1413</field>
4310 <field name="name">Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb 19%</field>
4311 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4312 <field name="reconcile" eval="False"/>
4313 <field name="type">other</field>
4314 <field name="user_type" ref="account_type_asset_de"/>
4317 <record id="chart_skr04_1415" model="account.account.template">
4318 <field name="code">1415</field>
4319 <field name="name">Aufzuteilende Vorsteuer 16%</field>
4320 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4321 <field name="reconcile" eval="False"/>
4322 <field name="type">other</field>
4323 <field name="user_type" ref="account_type_asset_de"/>
4326 <record id="chart_skr04_1416" model="account.account.template">
4327 <field name="code">1416</field>
4328 <field name="name">Aufzuteilende Vorsteuer 19%</field>
4329 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4330 <field name="reconcile" eval="False"/>
4331 <field name="type">other</field>
4332 <field name="user_type" ref="account_type_asset_de"/>
4335 <record id="chart_skr04_1417" model="account.account.template">
4336 <field name="code">1417</field>
4337 <field name="name">Aufzuteilende Vorsteuer nach §§ 13a/13b UStG</field>
4338 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4339 <field name="reconcile" eval="False"/>
4340 <field name="type">other</field>
4341 <field name="user_type" ref="account_type_asset_de"/>
4344 <record id="chart_skr04_1418" model="account.account.template">
4345 <field name="code">1418</field>
4346 <field name="name">Aufzuteilende Vorsteuer nach §§ 13a/13b UStG 16%</field>
4347 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4348 <field name="reconcile" eval="False"/>
4349 <field name="type">other</field>
4350 <field name="user_type" ref="account_type_asset_de"/>
4353 <record id="chart_skr04_1419" model="account.account.template">
4354 <field name="code">1419</field>
4355 <field name="name">Aufzuteilende Vorsteuer nach §§ 13a/13b UStG 19%</field>
4356 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4357 <field name="reconcile" eval="False"/>
4358 <field name="type">other</field>
4359 <field name="user_type" ref="account_type_asset_de"/>
4362 <record id="chart_skr04_1420" model="account.account.template">
4363 <field name="code">1420</field>
4364 <field name="name">Umsatzsteuerforderung</field>
4365 <field name="parent_id" ref="chart_skr04_K1BA2a"/>
4366 <field name="reconcile" eval="False"/>
4367 <field name="type">other</field>
4368 <field name="user_type" ref="account_type_asset_de"/>
4371 <record id="chart_skr04_1421" model="account.account.template">
4372 <field name="code">1421</field>
4373 <field name="name">Umsatzsteuerforderungen laufendes Jahr</field>
4374 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4375 <field name="reconcile" eval="False"/>
4376 <field name="type">other</field>
4377 <field name="user_type" ref="account_type_asset_de"/>
4380 <record id="chart_skr04_1422" model="account.account.template">
4381 <field name="code">1422</field>
4382 <field name="name">Umsatzsteuerforderungen Vorjahr</field>
4383 <field name="parent_id" ref="chart_skr04_K1BA2a"/>
4384 <field name="reconcile" eval="False"/>
4385 <field name="type">other</field>
4386 <field name="user_type" ref="account_type_asset_de"/>
4389 <record id="chart_skr04_1425" model="account.account.template">
4390 <field name="code">1425</field>
4391 <field name="name">Umsatzsteuerforderungen frühere Jahre</field>
4392 <field name="parent_id" ref="chart_skr04_K1BA2a"/>
4393 <field name="reconcile" eval="False"/>
4394 <field name="type">other</field>
4395 <field name="user_type" ref="account_type_asset_de"/>
4398 <record id="chart_skr04_1427" model="account.account.template">
4399 <field name="code">1427</field>
4400 <field name="name">Forderungen aus einrichteten Verbrauchsteuern</field>
4401 <field name="parent_id" ref="chart_skr04_K1BA2a"/>
4402 <field name="reconcile" eval="False"/>
4403 <field name="type">other</field>
4404 <field name="user_type" ref="account_type_asset_de"/>
4407 <record id="chart_skr04_1431" model="account.account.template">
4408 <field name="code">1431</field>
4409 <field name="name">Abziehbare Vorsteuer aus der Auslagerung von Gegenständen aus einem Unsatzsteuerlager</field>
4410 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4411 <field name="reconcile" eval="False"/>
4412 <field name="type">other</field>
4413 <field name="user_type" ref="account_type_asset_de"/>
4416 <record id="chart_skr04_1432" model="account.account.template">
4417 <field name="code">1432</field>
4418 <field name="name">Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Ust-Identifikationsnummer</field>
4419 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4420 <field name="reconcile" eval="False"/>
4421 <field name="type">other</field>
4422 <field name="user_type" ref="account_type_asset_de"/>
4425 <record id="chart_skr04_1433" model="account.account.template">
4426 <field name="code">1433</field>
4427 <field name="name">Bezahlte Einfuhrumsatzsteuer</field>
4428 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4429 <field name="reconcile" eval="False"/>
4430 <field name="type">other</field>
4431 <field name="user_type" ref="account_type_asset_de"/>
4434 <record id="chart_skr04_1434" model="account.account.template">
4435 <field name="code">1434</field>
4436 <field name="name">Vorsteuer im Folgejahr abziehbar</field>
4437 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4438 <field name="reconcile" eval="False"/>
4439 <field name="type">other</field>
4440 <field name="user_type" ref="account_type_asset_de"/>
4443 <record id="chart_skr04_1435" model="account.account.template">
4444 <field name="code">1435</field>
4445 <field name="name">Steuerüberzahlungen</field>
4446 <field name="parent_id" ref="chart_skr04_K1BA2a"/>
4447 <field name="reconcile" eval="False"/>
4448 <field name="type">other</field>
4449 <field name="user_type" ref="account_type_asset_de"/>
4452 <record id="chart_skr04_1440" model="account.account.template">
4453 <field name="code">1440</field>
4454 <field name="name">Steuererstattungsanspruch gegenüber andere EG-Ländern</field>
4455 <field name="parent_id" ref="chart_skr04_K1BA2a"/>
4456 <field name="reconcile" eval="False"/>
4457 <field name="type">other</field>
4458 <field name="user_type" ref="account_type_asset_de"/>
4461 <record id="chart_skr04_1450" model="account.account.template">
4462 <field name="code">1450</field>
4463 <field name="name">Körperschaftsteuerrückforderung</field>
4464 <field name="parent_id" ref="chart_skr04_K1BA2a"/>
4465 <field name="reconcile" eval="False"/>
4466 <field name="type">other</field>
4467 <field name="user_type" ref="account_type_asset_de"/>
4470 <record id="chart_skr04_1452" model="account.account.template">
4471 <field name="code">1452</field>
4472 <field name="name">Körperschaftsteuerguthaben nach § 37 KStG - Restlaufzeit bis 1 Jahr</field>
4473 <field name="parent_id" ref="chart_skr04_K1BA2a"/>
4474 <field name="reconcile" eval="False"/>
4475 <field name="type">other</field>
4476 <field name="user_type" ref="account_type_asset_de"/>
4479 <record id="chart_skr04_1453" model="account.account.template">
4480 <field name="code">1453</field>
4481 <field name="name">Körperschaftsteuerguthaben nach § 37 KStG - Restlaufzeit größer 1 Jahr</field>
4482 <field name="parent_id" ref="chart_skr04_K1BA2a"/>
4483 <field name="reconcile" eval="False"/>
4484 <field name="type">other</field>
4485 <field name="user_type" ref="account_type_asset_de"/>
4488 <record id="chart_skr04_1456" model="account.account.template">
4489 <field name="code">1456</field>
4490 <field name="name">Forderungen an das Finanzamt aus abgeführtem Bauabzugsbetrag</field>
4491 <field name="parent_id" ref="chart_skr04_K1BA2a"/>
4492 <field name="reconcile" eval="False"/>
4493 <field name="type">other</field>
4494 <field name="user_type" ref="account_type_asset_de"/>
4497 <record id="chart_skr04_1460" model="account.account.template">
4498 <field name="code">1460</field>
4499 <field name="name">Geldtransit</field>
4500 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4501 <field name="reconcile" eval="True"/>
4502 <field name="type">liquidity</field>
4503 <field name="user_type" ref="account_type_asset_de"/>
4506 <record id="chart_skr04_1480" model="account.account.template">
4507 <field name="code">1480</field>
4508 <field name="name">Gegenkonto Vorsteuer § 4/3 EStG</field>
4509 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4510 <field name="reconcile" eval="False"/>
4511 <field name="type">other</field>
4512 <field name="user_type" ref="account_type_asset_de"/>
4515 <record id="chart_skr04_1481" model="account.account.template">
4516 <field name="code">1481</field>
4517 <field name="name">Auflösung Vorsteuer aus Vorjahr § 4/3 EStG</field>
4518 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4519 <field name="reconcile" eval="False"/>
4520 <field name="type">other</field>
4521 <field name="user_type" ref="account_type_asset_de"/>
4524 <record id="chart_skr04_1482" model="account.account.template">
4525 <field name="code">1482</field>
4526 <field name="name">Vorsteuer aus Investitionen § 4/3 EStG</field>
4527 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4528 <field name="reconcile" eval="False"/>
4529 <field name="type">other</field>
4530 <field name="user_type" ref="account_type_asset_de"/>
4533 <record id="chart_skr04_1483" model="account.account.template">
4534 <field name="code">1483</field>
4535 <field name="name">Gegenkonto für Vorsteuer nach Durchschnittssätzen für § 4 Abs. 3 EStG</field>
4536 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4537 <field name="reconcile" eval="False"/>
4538 <field name="type">other</field>
4539 <field name="user_type" ref="account_type_asset_de"/>
4542 <record id="chart_skr04_1484" model="account.account.template">
4543 <field name="code">1484</field>
4544 <field name="name">Vorsteuer nach allgemeinen Durchschnittssätzen UStVA Kz. 63</field>
4545 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4546 <field name="reconcile" eval="False"/>
4547 <field name="type">other</field>
4548 <field name="user_type" ref="account_type_asset_de"/>
4551 <record id="chart_skr04_1485" model="account.account.template">
4552 <field name="code">1485</field>
4553 <field name="name">Verrechnungskonto Gewinnermittlung § 4/3 EStG- ergebniswirksam</field>
4554 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4555 <field name="reconcile" eval="False"/>
4556 <field name="type">other</field>
4557 <field name="user_type" ref="account_type_asset_de"/>
4560 <record id="chart_skr04_1486" model="account.account.template">
4561 <field name="code">1486</field>
4562 <field name="name">Verrechnungskonto Gewinnermittlung § 4/3 EStG- nicht ergebniswirksam</field>
4563 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4564 <field name="reconcile" eval="False"/>
4565 <field name="type">other</field>
4566 <field name="user_type" ref="account_type_asset_de"/>
4569 <record id="chart_skr04_1487" model="account.account.template">
4570 <field name="code">1487</field>
4571 <field name="name">Wirtschaftsgüter des Umlaufvermögens gemäß §4 Abs. 3 Satz 4 EStG</field>
4572 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4573 <field name="reconcile" eval="False"/>
4574 <field name="type">other</field>
4575 <field name="user_type" ref="account_type_asset_de"/>
4578 <record id="chart_skr04_1490" model="account.account.template">
4579 <field name="code">1490</field>
4580 <field name="name">Verrechnungskonto Ist-Versteuerung</field>
4581 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4582 <field name="reconcile" eval="False"/>
4583 <field name="type">other</field>
4584 <field name="user_type" ref="account_type_asset_de"/>
4587 <record id="chart_skr04_K1BA2c" model="account.account.template">
4588 <field name="code">K1BA2c</field>
4589 <field name="name">Sonstige Verbindlichkeiten S-Saldo</field>
4590 <field name="parent_id" ref="chart_skr04_K1BA2"/>
4591 <field name="type">view</field>
4592 <field name="user_type" ref="account.account_type_view"/>
4595 <record id="chart_skr04_1495" model="account.account.template">
4596 <field name="code">1495</field>
4597 <field name="name">Verrechnungskonto erhaltene Anzahlungen bei Buchungen über Debitorenkonto</field>
4598 <field name="parent_id" ref="chart_skr04_K1BA2c"/>
4599 <field name="reconcile" eval="False"/>
4600 <field name="type">other</field>
4601 <field name="user_type" ref="account_type_asset_de"/>
4604 <record id="chart_skr04_1498" model="account.account.template">
4605 <field name="code">1498</field>
4606 <field name="name">überleitungskonto Kostenstellen</field>
4607 <field name="parent_id" ref="chart_skr04_K1BA2b"/>
4608 <field name="reconcile" eval="False"/>
4609 <field name="type">other</field>
4610 <field name="user_type" ref="account_type_asset_de"/>
4613 <record id="chart_skr04_K1BA3" model="account.account.template">
4614 <field name="code">K1BA3</field>
4615 <field name="name">Wertpapiere</field>
4616 <field name="parent_id" ref="chart_skr04_K1BA"/>
4617 <field name="type">view</field>
4618 <field name="user_type" ref="account.account_type_view"/>
4621 <record id="chart_skr04_K1BA31" model="account.account.template">
4622 <field name="code">K1BA31</field>
4623 <field name="name">Anteile an verbundenen Unternehmen</field>
4624 <field name="parent_id" ref="chart_skr04_K1BA3"/>
4625 <field name="type">view</field>
4626 <field name="user_type" ref="account.account_type_view"/>
4629 <record id="chart_skr04_1500" model="account.account.template">
4630 <field name="code">1500</field>
4631 <field name="name">Anteile an verbundenen Unternehmen (Umlaufvermögen)</field>
4632 <field name="parent_id" ref="chart_skr04_K1BA31"/>
4633 <field name="reconcile" eval="False"/>
4634 <field name="type">other</field>
4635 <field name="user_type" ref="account_type_asset_de"/>
4638 <record id="chart_skr04_1504" model="account.account.template">
4639 <field name="code">1504</field>
4640 <field name="name">Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft</field>
4641 <field name="parent_id" ref="chart_skr04_K1BA31"/>
4642 <field name="reconcile" eval="False"/>
4643 <field name="type">other</field>
4644 <field name="user_type" ref="account_type_asset_de"/>
4647 <record id="chart_skr04_K1BA32" model="account.account.template">
4648 <field name="code">K1BA32</field>
4649 <field name="name">Eigene Anteile </field>
4650 <field name="parent_id" ref="chart_skr04_K1BA3"/>
4651 <field name="type">view</field>
4652 <field name="user_type" ref="account.account_type_view"/>
4655 <record id="chart_skr04_1505" model="account.account.template">
4656 <field name="code">1505</field>
4657 <field name="name">Eigene Anteile </field>
4658 <field name="parent_id" ref="chart_skr04_K1BA32"/>
4659 <field name="reconcile" eval="False"/>
4660 <field name="type">other</field>
4661 <field name="user_type" ref="account_type_asset_de"/>
4664 <record id="chart_skr04_K1BA33" model="account.account.template">
4665 <field name="code">K1BA33</field>
4666 <field name="name">Sonstige Wertpapiere</field>
4667 <field name="parent_id" ref="chart_skr04_K1BA3"/>
4668 <field name="type">view</field>
4669 <field name="user_type" ref="account.account_type_view"/>
4672 <record id="chart_skr04_1510" model="account.account.template">
4673 <field name="code">1510</field>
4674 <field name="name">Sonstige Wertpapiere</field>
4675 <field name="parent_id" ref="chart_skr04_K1BA33"/>
4676 <field name="reconcile" eval="False"/>
4677 <field name="type">view</field>
4678 <field name="user_type" ref="account_type_asset_de"/>
4681 <record id="chart_skr04_1520" model="account.account.template">
4682 <field name="code">1520</field>
4683 <field name="name">Finanzwechsel</field>
4684 <field name="parent_id" ref="chart_skr04_1510"/>
4685 <field name="reconcile" eval="False"/>
4686 <field name="type">other</field>
4687 <field name="user_type" ref="account_type_asset_de"/>
4690 <record id="chart_skr04_1525" model="account.account.template">
4691 <field name="code">1525</field>
4692 <field name="name">Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2</field>
4693 <field name="parent_id" ref="chart_skr04_1510"/>
4694 <field name="reconcile" eval="False"/>
4695 <field name="type">other</field>
4696 <field name="user_type" ref="account_type_asset_de"/>
4699 <record id="chart_skr04_1530" model="account.account.template">
4700 <field name="code">1530</field>
4701 <field name="name">Wertpapieranlagen im Rahmen der Kurzfristigen Finanzdisposition </field>
4702 <field name="parent_id" ref="chart_skr04_1510"/>
4703 <field name="reconcile" eval="False"/>
4704 <field name="type">other</field>
4705 <field name="user_type" ref="account_type_asset_de"/>
4708 <record id="chart_skr04_K1BA4" model="account.account.template">
4709 <field name="code">K1BA4</field>
4710 <field name="name">Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks</field>
4711 <field name="parent_id" ref="chart_skr04_K1BA"/>
4712 <field name="type">view</field>
4713 <field name="user_type" ref="account.account_type_view"/>
4716 <record id="chart_skr04_K1BA41" model="account.account.template">
4717 <field name="code">K1BA41</field>
4718 <field name="name">Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks</field>
4719 <field name="parent_id" ref="chart_skr04_K1BA4"/>
4720 <field name="type">view</field>
4721 <field name="user_type" ref="account.account_type_view"/>
4724 <record id="chart_skr04_1550" model="account.account.template">
4725 <field name="code">1550</field>
4726 <field name="name">Schecks</field>
4727 <field name="parent_id" ref="chart_skr04_K1BA41"/>
4728 <field name="reconcile" eval="True"/>
4729 <field name="type">other</field>
4730 <field name="user_type" ref="account_type_asset_de"/>
4733 <record id="chart_skr04_1600" model="account.account.template">
4734 <field name="code">1600</field>
4735 <field name="name">Kasse </field>
4736 <field name="parent_id" ref="chart_skr04_K1BA41"/>
4737 <field name="reconcile" eval="True"/>
4738 <field name="type">view</field>
4739 <field name="user_type" ref="account_type_asset_de"/>
4742 <record id="chart_skr04_1610" model="account.account.template">
4743 <field name="code">1610</field>
4744 <field name="name">Nebenkasse 1</field>
4745 <field name="parent_id" ref="chart_skr04_1600"/>
4746 <field name="reconcile" eval="True"/>
4747 <field name="type">liquidity</field>
4748 <field name="user_type" ref="account_type_asset_de"/>
4751 <record id="chart_skr04_1620" model="account.account.template">
4752 <field name="code">1620</field>
4753 <field name="name">Nebenkasse 2</field>
4754 <field name="parent_id" ref="chart_skr04_1600"/>
4755 <field name="reconcile" eval="True"/>
4756 <field name="type">liquidity</field>
4757 <field name="user_type" ref="account_type_asset_de"/>
4760 <record id="chart_skr04_K1BA42" model="account.account.template">
4761 <field name="code">K1BA42</field>
4762 <field name="name">Kassenbestand - Bundesbankguthaben - Guthaben b. Kreditinstit. u. Schecks o. Verbindlichk. geg. Kreditinstituten</field>
4763 <field name="parent_id" ref="chart_skr04_K1BA4"/>
4764 <field name="type">view</field>
4765 <field name="user_type" ref="account.account_type_view"/>
4768 <record id="chart_skr04_1700" model="account.account.template">
4769 <field name="code">1700</field>
4770 <field name="name">Postbank</field>
4771 <field name="parent_id" ref="chart_skr04_K1BA42"/>
4772 <field name="reconcile" eval="True"/>
4773 <field name="type">liquidity</field>
4774 <field name="user_type" ref="account_type_asset_de"/>
4777 <record id="chart_skr04_1710" model="account.account.template">
4778 <field name="code">1710</field>
4779 <field name="name">Postbank 1</field>
4780 <field name="parent_id" ref="chart_skr04_K1BA42"/>
4781 <field name="reconcile" eval="True"/>
4782 <field name="type">liquidity</field>
4783 <field name="user_type" ref="account_type_asset_de"/>
4786 <record id="chart_skr04_1720" model="account.account.template">
4787 <field name="code">1720</field>
4788 <field name="name">Postbank 2</field>
4789 <field name="parent_id" ref="chart_skr04_K1BA42"/>
4790 <field name="reconcile" eval="True"/>
4791 <field name="type">liquidity</field>
4792 <field name="user_type" ref="account_type_asset_de"/>
4795 <record id="chart_skr04_1730" model="account.account.template">
4796 <field name="code">1730</field>
4797 <field name="name">Postbank 3</field>
4798 <field name="parent_id" ref="chart_skr04_K1BA42"/>
4799 <field name="reconcile" eval="True"/>
4800 <field name="type">liquidity</field>
4801 <field name="user_type" ref="account_type_asset_de"/>
4804 <record id="chart_skr04_1780" model="account.account.template">
4805 <field name="code">1780</field>
4806 <field name="name">LZB-Guthaben</field>
4807 <field name="parent_id" ref="chart_skr04_K1BA42"/>
4808 <field name="reconcile" eval="False"/>
4809 <field name="type">liquidity</field>
4810 <field name="user_type" ref="account_type_asset_de"/>
4813 <record id="chart_skr04_1790" model="account.account.template">
4814 <field name="code">1790</field>
4815 <field name="name">Bundesbankguthaben</field>
4816 <field name="parent_id" ref="chart_skr04_K1BA42"/>
4817 <field name="reconcile" eval="False"/>
4818 <field name="type">liquidity</field>
4819 <field name="user_type" ref="account_type_asset_de"/>
4822 <record id="chart_skr04_1800" model="account.account.template">
4823 <field name="code">1800</field>
4824 <field name="name">Bank</field>
4825 <field name="parent_id" ref="chart_skr04_K1BA42"/>
4826 <field name="reconcile" eval="True"/>
4827 <field name="type">liquidity</field>
4828 <field name="user_type" ref="account_type_asset_de"/>
4832 <record id="chart_skr04_1810" model="account.account.template">
4833 <field name="code">1810</field>
4834 <field name="name">Bank 1</field>
4835 <field name="parent_id" ref="chart_skr04_K1BA42"/>
4836 <field name="reconcile" eval="True"/>
4837 <field name="type">liquidity</field>
4838 <field name="user_type" ref="account_type_asset_de"/>
4841 <record id="chart_skr04_1820" model="account.account.template">
4842 <field name="code">1820</field>
4843 <field name="name">Bank 2</field>
4844 <field name="parent_id" ref="chart_skr04_K1BA42"/>
4845 <field name="reconcile" eval="True"/>
4846 <field name="type">liquidity</field>
4847 <field name="user_type" ref="account_type_asset_de"/>
4850 <record id="chart_skr04_1830" model="account.account.template">
4851 <field name="code">1830</field>
4852 <field name="name">Bank 3</field>
4853 <field name="parent_id" ref="chart_skr04_K1BA42"/>
4854 <field name="reconcile" eval="True"/>
4855 <field name="type">liquidity</field>
4856 <field name="user_type" ref="account_type_asset_de"/>
4859 <record id="chart_skr04_1840" model="account.account.template">
4860 <field name="code">1840</field>
4861 <field name="name">Bank 4</field>
4862 <field name="parent_id" ref="chart_skr04_K1BA42"/>
4863 <field name="reconcile" eval="True"/>
4864 <field name="type">liquidity</field>
4865 <field name="user_type" ref="account_type_asset_de"/>
4868 <record id="chart_skr04_1850" model="account.account.template">
4869 <field name="code">1850</field>
4870 <field name="name">Bank 5</field>
4871 <field name="parent_id" ref="chart_skr04_K1BA42"/>
4872 <field name="reconcile" eval="True"/>
4873 <field name="type">liquidity</field>
4874 <field name="user_type" ref="account_type_asset_de"/>
4877 <record id="chart_skr04_1890" model="account.account.template">
4878 <field name="code">1890</field>
4879 <field name="name">Finanzmittelanlagen im Rahmen der Kurzfristigen Finanzdisposition</field>
4880 <field name="parent_id" ref="chart_skr04_K1BA42"/>
4881 <field name="reconcile" eval="True"/>
4882 <field name="type">other</field>
4883 <field name="user_type" ref="account_type_asset_de"/>
4886 <record id="chart_skr04_1895" model="account.account.template">
4887 <field name="code">1895</field>
4888 <field name="name">Verbindlichkeiten gegenüber Kreditinstituten (nicht im Finanzmittelfonds enthalten)</field>
4889 <field name="parent_id" ref="chart_skr04_K1BA42"/>
4890 <field name="reconcile" eval="False"/>
4891 <field name="type">other</field>
4892 <field name="user_type" ref="account_type_asset_de"/>
4895 <record id="chart_skr04_K1BA5" model="account.account.template">
4896 <field name="code">K1BA5</field>
4897 <field name="name">Abgrenzungsposten</field>
4898 <field name="parent_id" ref="chart_skr04_K1BA"/>
4899 <field name="type">view</field>
4900 <field name="user_type" ref="account.account_type_view"/>
4903 <record id="chart_skr04_K1BA51" model="account.account.template">
4904 <field name="code">K1BA51</field>
4905 <field name="name">Rechnungsabgrenzungsposten</field>
4906 <field name="parent_id" ref="chart_skr04_K1BA5"/>
4907 <field name="type">view</field>
4908 <field name="user_type" ref="account.account_type_view"/>
4911 <record id="chart_skr04_1900" model="account.account.template">
4912 <field name="code">1900</field>
4913 <field name="name">Aktive Rechnungsabgrenzung</field>
4914 <field name="parent_id" ref="chart_skr04_K1BA51"/>
4915 <field name="reconcile" eval="False"/>
4916 <field name="type">view</field>
4917 <field name="user_type" ref="account_type_asset_de"/>
4920 <record id="chart_skr04_1920" model="account.account.template">
4921 <field name="code">1920</field>
4922 <field name="name">Als Aufwand berücksichtigte Zölle und Verbrauchsteuern auf Vorräte</field>
4923 <field name="parent_id" ref="chart_skr04_1900"/>
4924 <field name="reconcile" eval="False"/>
4925 <field name="type">other</field>
4926 <field name="user_type" ref="account_type_asset_de"/>
4929 <record id="chart_skr04_1930" model="account.account.template">
4930 <field name="code">1930</field>
4931 <field name="name">Als Aufwand berücksichtigte Umstazsteuer auf Anzahlungen</field>
4932 <field name="parent_id" ref="chart_skr04_1900"/>
4933 <field name="reconcile" eval="False"/>
4934 <field name="type">other</field>
4935 <field name="user_type" ref="account_type_asset_de"/>
4938 <record id="chart_skr04_1940" model="account.account.template">
4939 <field name="code">1940</field>
4940 <field name="name">Damnum/Disagio</field>
4941 <field name="parent_id" ref="chart_skr04_1900"/>
4942 <field name="reconcile" eval="False"/>
4943 <field name="type">other</field>
4944 <field name="user_type" ref="account_type_asset_de"/>
4947 <record id="chart_skr04_K1BA52" model="account.account.template">
4948 <field name="code">K1BA52</field>
4949 <field name="name">Abgrenzung latenter Steuern</field>
4950 <field name="parent_id" ref="chart_skr04_K1BA5"/>
4951 <field name="type">view</field>
4952 <field name="user_type" ref="account.account_type_view"/>
4955 <record id="chart_skr04_1950" model="account.account.template">
4956 <field name="code">1950</field>
4957 <field name="name">Abgrenzung aktive latente Steuern </field>
4958 <field name="parent_id" ref="chart_skr04_K1BA52"/>
4959 <field name="reconcile" eval="False"/>
4960 <field name="type">other</field>
4961 <field name="user_type" ref="account_type_asset_de"/>
4964 <record id="chart_skr04_K2BP1" model="account.account.template">
4965 <field name="code">K2BP1</field>
4966 <field name="name">Kapital Vollhafter / Einzelunternehmer</field>
4967 <field name="parent_id" ref="chart_skr04_K2BP"/>
4968 <field name="type">view</field>
4969 <field name="user_type" ref="account.account_type_view"/>
4972 <record id="chart_skr04_2000" model="account.account.template">
4973 <field name="code">2000</field>
4974 <field name="name">Festkapital</field>
4975 <field name="parent_id" ref="chart_skr04_K2BP1"/>
4976 <field name="reconcile" eval="False"/>
4977 <field name="type">other</field>
4978 <field name="user_type" ref="account_type_liability_de"/>
4981 <record id="chart_skr04_2010" model="account.account.template">
4982 <field name="code">2010</field>
4983 <field name="name">Variables Kapital</field>
4984 <field name="parent_id" ref="chart_skr04_K2BP1"/>
4985 <field name="reconcile" eval="False"/>
4986 <field name="type">other</field>
4987 <field name="user_type" ref="account_type_liability_de"/>
4990 <record id="chart_skr04_2020" model="account.account.template">
4991 <field name="code">2020</field>
4992 <field name="name">Gesellschafter-Darlehen</field>
4993 <field name="parent_id" ref="chart_skr04_K2BP1"/>
4994 <field name="reconcile" eval="False"/>
4995 <field name="type">other</field>
4996 <field name="user_type" ref="account_type_liability_de"/>
4999 <record id="chart_skr04_2030" model="account.account.template">
5000 <field name="code">2030</field>
5001 <field name="name">(zur freien Verfügung )</field>
5002 <field name="parent_id" ref="chart_skr04_K2BP1"/>
5003 <field name="reconcile" eval="False"/>
5004 <field name="type">other</field>
5005 <field name="user_type" ref="account_type_liability_de"/>
5008 <record id="chart_skr04_K2BP2" model="account.account.template">
5009 <field name="code">K2BP2</field>
5010 <field name="name">Kapital Teilhaber</field>
5011 <field name="parent_id" ref="chart_skr04_K2BP"/>
5012 <field name="type">view</field>
5013 <field name="user_type" ref="account.account_type_view"/>
5016 <record id="chart_skr04_2050" model="account.account.template">
5017 <field name="code">2050</field>
5018 <field name="name">Kommandit-Kapital</field>
5019 <field name="parent_id" ref="chart_skr04_K2BP2"/>
5020 <field name="reconcile" eval="False"/>
5021 <field name="type">other</field>
5022 <field name="user_type" ref="account_type_liability_de"/>
5025 <record id="chart_skr04_2060" model="account.account.template">
5026 <field name="code">2060</field>
5027 <field name="name">Verlustausgleichskonto</field>
5028 <field name="parent_id" ref="chart_skr04_K2BP2"/>
5029 <field name="reconcile" eval="False"/>
5030 <field name="type">other</field>
5031 <field name="user_type" ref="account_type_liability_de"/>
5034 <record id="chart_skr04_2070" model="account.account.template">
5035 <field name="code">2070</field>
5036 <field name="name">Gesellschafter-Darlehen</field>
5037 <field name="parent_id" ref="chart_skr04_K2BP2"/>
5038 <field name="reconcile" eval="False"/>
5039 <field name="type">other</field>
5040 <field name="user_type" ref="account_type_liability_de"/>
5043 <record id="chart_skr04_2080" model="account.account.template">
5044 <field name="code">2080</field>
5045 <field name="name">(zur freien Verfügung )</field>
5046 <field name="parent_id" ref="chart_skr04_K2BP2"/>
5047 <field name="reconcile" eval="False"/>
5048 <field name="type">other</field>
5049 <field name="user_type" ref="account_type_liability_de"/>
5052 <record id="chart_skr04_K2BP3" model="account.account.template">
5053 <field name="code">K2BP3</field>
5054 <field name="name">Privat Vollhafter/ Einzelunternehmer</field>
5055 <field name="parent_id" ref="chart_skr04_K2BP"/>
5056 <field name="type">view</field>
5057 <field name="user_type" ref="account.account_type_view"/>
5060 <record id="chart_skr04_2100" model="account.account.template">
5061 <field name="code">2100</field>
5062 <field name="name">Privatentnahmen allgemein</field>
5063 <field name="parent_id" ref="chart_skr04_K2BP3"/>
5064 <field name="reconcile" eval="False"/>
5065 <field name="type">other</field>
5066 <field name="user_type" ref="account_type_liability_de"/>
5069 <record id="chart_skr04_2130" model="account.account.template">
5070 <field name="code">2130</field>
5071 <field name="name">Unentgeltliche Wertabgaben</field>
5072 <field name="parent_id" ref="chart_skr04_K2BP3"/>
5073 <field name="reconcile" eval="False"/>
5074 <field name="type">other</field>
5075 <field name="user_type" ref="account_type_liability_de"/>
5078 <record id="chart_skr04_2150" model="account.account.template">
5079 <field name="code">2150</field>
5080 <field name="name">Privatsteuern</field>
5081 <field name="parent_id" ref="chart_skr04_K2BP3"/>
5082 <field name="reconcile" eval="False"/>
5083 <field name="type">other</field>
5084 <field name="user_type" ref="account_type_liability_de"/>
5087 <record id="chart_skr04_2180" model="account.account.template">
5088 <field name="code">2180</field>
5089 <field name="name">Privateinlagen</field>
5090 <field name="parent_id" ref="chart_skr04_K2BP3"/>
5091 <field name="reconcile" eval="False"/>
5092 <field name="type">other</field>
5093 <field name="user_type" ref="account_type_liability_de"/>
5096 <record id="chart_skr04_2200" model="account.account.template">
5097 <field name="code">2200</field>
5098 <field name="name">Sonderausgaben beschränkt abzugsfähig</field>
5099 <field name="parent_id" ref="chart_skr04_K2BP3"/>
5100 <field name="reconcile" eval="False"/>
5101 <field name="type">other</field>
5102 <field name="user_type" ref="account_type_liability_de"/>
5105 <record id="chart_skr04_2230" model="account.account.template">
5106 <field name="code">2230</field>
5107 <field name="name">Sonderausgaben unbeschränkt abzugsfähig </field>
5108 <field name="parent_id" ref="chart_skr04_K2BP3"/>
5109 <field name="reconcile" eval="False"/>
5110 <field name="type">other</field>
5111 <field name="user_type" ref="account_type_liability_de"/>
5114 <record id="chart_skr04_2250" model="account.account.template">
5115 <field name="code">2250</field>
5116 <field name="name">Zuwendungen- Spenden</field>
5117 <field name="parent_id" ref="chart_skr04_K2BP3"/>
5118 <field name="reconcile" eval="False"/>
5119 <field name="type">other</field>
5120 <field name="user_type" ref="account_type_liability_de"/>
5123 <record id="chart_skr04_2280" model="account.account.template">
5124 <field name="code">2280</field>
5125 <field name="name">Ausgewöhnliche Belastungen</field>
5126 <field name="parent_id" ref="chart_skr04_K2BP3"/>
5127 <field name="reconcile" eval="False"/>
5128 <field name="type">other</field>
5129 <field name="user_type" ref="account_type_liability_de"/>
5132 <record id="chart_skr04_2300" model="account.account.template">
5133 <field name="code">2300</field>
5134 <field name="name">Grundstücksaufwand</field>
5135 <field name="parent_id" ref="chart_skr04_K2BP3"/>
5136 <field name="reconcile" eval="False"/>
5137 <field name="type">other</field>
5138 <field name="user_type" ref="account_type_liability_de"/>
5141 <record id="chart_skr04_2349" model="account.account.template">
5142 <field name="code">2349</field>
5143 <field name="name">Grundstücksaufwand (Umsatzsteuerschlüssel möglich)</field>
5144 <field name="parent_id" ref="chart_skr04_K2BP3"/>
5145 <field name="reconcile" eval="False"/>
5146 <field name="type">other</field>
5147 <field name="user_type" ref="account_type_liability_de"/>
5150 <record id="chart_skr04_2350" model="account.account.template">
5151 <field name="code">2350</field>
5152 <field name="name">Grundstücksertrag</field>
5153 <field name="parent_id" ref="chart_skr04_K2BP3"/>
5154 <field name="reconcile" eval="False"/>
5155 <field name="type">other</field>
5156 <field name="user_type" ref="account_type_liability_de"/>
5159 <record id="chart_skr04_2399" model="account.account.template">
5160 <field name="code">2399</field>
5161 <field name="name">Grundstücksertrag ( Umsatzsteuerschlüssel möglich)</field>
5162 <field name="parent_id" ref="chart_skr04_K2BP3"/>
5163 <field name="reconcile" eval="False"/>
5164 <field name="type">other</field>
5165 <field name="user_type" ref="account_type_liability_de"/>
5168 <record id="chart_skr04_K2BP4" model="account.account.template">
5169 <field name="code">K2BP4</field>
5170 <field name="name">Privat Teilhafter</field>
5171 <field name="parent_id" ref="chart_skr04_K2BP"/>
5172 <field name="type">view</field>
5173 <field name="user_type" ref="account.account_type_view"/>
5176 <record id="chart_skr04_2500" model="account.account.template">
5177 <field name="code">2500</field>
5178 <field name="name">Privatentnahmen allgemein</field>
5179 <field name="parent_id" ref="chart_skr04_K2BP4"/>
5180 <field name="reconcile" eval="False"/>
5181 <field name="type">other</field>
5182 <field name="user_type" ref="account_type_liability_de"/>
5185 <record id="chart_skr04_2530" model="account.account.template">
5186 <field name="code">2530</field>
5187 <field name="name">Unentgeltliche Wertabgaben</field>
5188 <field name="parent_id" ref="chart_skr04_K2BP4"/>
5189 <field name="reconcile" eval="False"/>
5190 <field name="type">other</field>
5191 <field name="user_type" ref="account_type_liability_de"/>
5194 <record id="chart_skr04_2550" model="account.account.template">
5195 <field name="code">2550</field>
5196 <field name="name">Privatsteuern</field>
5197 <field name="parent_id" ref="chart_skr04_K2BP4"/>
5198 <field name="reconcile" eval="False"/>
5199 <field name="type">other</field>
5200 <field name="user_type" ref="account_type_liability_de"/>
5203 <record id="chart_skr04_2580" model="account.account.template">
5204 <field name="code">2580</field>
5205 <field name="name">Privateinlagen</field>
5206 <field name="parent_id" ref="chart_skr04_K2BP4"/>
5207 <field name="reconcile" eval="False"/>
5208 <field name="type">other</field>
5209 <field name="user_type" ref="account_type_liability_de"/>
5212 <record id="chart_skr04_2600" model="account.account.template">
5213 <field name="code">2600</field>
5214 <field name="name">Sonderausgaben beschränkt abzugsfähig</field>
5215 <field name="parent_id" ref="chart_skr04_K2BP4"/>
5216 <field name="reconcile" eval="False"/>
5217 <field name="type">other</field>
5218 <field name="user_type" ref="account_type_liability_de"/>
5221 <record id="chart_skr04_2630" model="account.account.template">
5222 <field name="code">2630</field>
5223 <field name="name">Sonderausgaben unbeschränkt abzugsfähig </field>
5224 <field name="parent_id" ref="chart_skr04_K2BP4"/>
5225 <field name="reconcile" eval="False"/>
5226 <field name="type">other</field>
5227 <field name="user_type" ref="account_type_liability_de"/>
5230 <record id="chart_skr04_2650" model="account.account.template">
5231 <field name="code">2650</field>
5232 <field name="name">Zuwendungen- Spenden</field>
5233 <field name="parent_id" ref="chart_skr04_K2BP4"/>
5234 <field name="reconcile" eval="False"/>
5235 <field name="type">other</field>
5236 <field name="user_type" ref="account_type_liability_de"/>
5239 <record id="chart_skr04_2680" model="account.account.template">
5240 <field name="code">2680</field>
5241 <field name="name">Ausgewöhnliche Belastungen</field>
5242 <field name="parent_id" ref="chart_skr04_K2BP4"/>
5243 <field name="reconcile" eval="False"/>
5244 <field name="type">other</field>
5245 <field name="user_type" ref="account_type_liability_de"/>
5248 <record id="chart_skr04_2700" model="account.account.template">
5249 <field name="code">2700</field>
5250 <field name="name">Grundstücksaufwand</field>
5251 <field name="parent_id" ref="chart_skr04_K2BP4"/>
5252 <field name="reconcile" eval="False"/>
5253 <field name="type">other</field>
5254 <field name="user_type" ref="account_type_liability_de"/>
5257 <record id="chart_skr04_2750" model="account.account.template">
5258 <field name="code">2750</field>
5259 <field name="name">Grundstücksertrag</field>
5260 <field name="parent_id" ref="chart_skr04_K2BP4"/>
5261 <field name="reconcile" eval="False"/>
5262 <field name="type">other</field>
5263 <field name="user_type" ref="account_type_liability_de"/>
5266 <record id="chart_skr04_K2BP5" model="account.account.template">
5267 <field name="code">K2BP5</field>
5268 <field name="name">Gezeichnetes Kapital</field>
5269 <field name="parent_id" ref="chart_skr04_K2BP"/>
5270 <field name="type">view</field>
5271 <field name="user_type" ref="account.account_type_view"/>
5274 <record id="chart_skr04_K2BP51" model="account.account.template">
5275 <field name="code">K2BP51</field>
5276 <field name="name">Gezeichnetes Kapital</field>
5277 <field name="parent_id" ref="chart_skr04_K2BP5"/>
5278 <field name="type">view</field>
5279 <field name="user_type" ref="account.account_type_view"/>
5282 <record id="chart_skr04_2900" model="account.account.template">
5283 <field name="code">2900</field>
5284 <field name="name">Gezeichnetes Kapital</field>
5285 <field name="parent_id" ref="chart_skr04_K2BP51"/>
5286 <field name="reconcile" eval="False"/>
5287 <field name="type">other</field>
5288 <field name="user_type" ref="account_type_liability_de"/>
5291 <record id="chart_skr04_K2BP52" model="account.account.template">
5292 <field name="code">K2BP52</field>
5293 <field name="name">Nicht eingeforderte ausstehende Einlagen</field>
5294 <field name="parent_id" ref="chart_skr04_K2BP5"/>
5295 <field name="type">view</field>
5296 <field name="user_type" ref="account.account_type_view"/>
5299 <record id="chart_skr04_2910" model="account.account.template">
5300 <field name="code">2910</field>
5301 <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital- nicht eingefordert (Passivausweis- von gezeichnetem Kapital offen abgesetzt eingeforderte ausstehende Einlagen s. Konto 1298)</field>
5302 <field name="parent_id" ref="chart_skr04_K2BP52"/>
5303 <field name="reconcile" eval="False"/>
5304 <field name="type">other</field>
5305 <field name="user_type" ref="account_type_liability_de"/>
5308 <record id="chart_skr04_K2BP6" model="account.account.template">
5309 <field name="code">K2BP6</field>
5310 <field name="name">Kapitalrücklage</field>
5311 <field name="parent_id" ref="chart_skr04_K2BP"/>
5312 <field name="type">view</field>
5313 <field name="user_type" ref="account.account_type_view"/>
5316 <record id="chart_skr04_K2BP61" model="account.account.template">
5317 <field name="code">K2BP61</field>
5318 <field name="name">Kapitalrücklage</field>
5319 <field name="parent_id" ref="chart_skr04_K2BP6"/>
5320 <field name="type">view</field>
5321 <field name="user_type" ref="account.account_type_view"/>
5324 <record id="chart_skr04_2920" model="account.account.template">
5325 <field name="code">2920</field>
5326 <field name="name">Kapitalrücklage</field>
5327 <field name="parent_id" ref="chart_skr04_K2BP61"/>
5328 <field name="reconcile" eval="False"/>
5329 <field name="type">view</field>
5330 <field name="user_type" ref="account_type_liability_de"/>
5333 <record id="chart_skr04_2925" model="account.account.template">
5334 <field name="code">2925</field>
5335 <field name="name">Kapitalrücklage durch Ausgabe von Anteilen über Nennbetrag</field>
5336 <field name="parent_id" ref="chart_skr04_2920"/>
5337 <field name="reconcile" eval="False"/>
5338 <field name="type">other</field>
5339 <field name="user_type" ref="account_type_liability_de"/>
5342 <record id="chart_skr04_2926" model="account.account.template">
5343 <field name="code">2926</field>
5344 <field name="name">Kapitalrücklage durch Ausgabe von Schuldverschreibungen für Wandlungsrechte und Optionsrechte zum Erwerb von Anteilen</field>
5345 <field name="parent_id" ref="chart_skr04_2920"/>
5346 <field name="reconcile" eval="False"/>
5347 <field name="type">other</field>
5348 <field name="user_type" ref="account_type_liability_de"/>
5351 <record id="chart_skr04_2927" model="account.account.template">
5352 <field name="code">2927</field>
5353 <field name="name">Kapitalrücklage durch Zuzahlungen gegen Gewährung eines Vorzugs für Anteile</field>
5354 <field name="parent_id" ref="chart_skr04_2920"/>
5355 <field name="reconcile" eval="False"/>
5356 <field name="type">other</field>
5357 <field name="user_type" ref="account_type_liability_de"/>
5360 <record id="chart_skr04_2928" model="account.account.template">
5361 <field name="code">2928</field>
5362 <field name="name">Andere Zuzahlungen in das Eigenkapital </field>
5363 <field name="parent_id" ref="chart_skr04_2920"/>
5364 <field name="reconcile" eval="False"/>
5365 <field name="type">other</field>
5366 <field name="user_type" ref="account_type_liability_de"/>
5369 <record id="chart_skr04_2929" model="account.account.template">
5370 <field name="code">2929</field>
5371 <field name="name">Eingefordertes Nachschusskapital (Gegenkonto 1299)</field>
5372 <field name="parent_id" ref="chart_skr04_2920"/>
5373 <field name="reconcile" eval="False"/>
5374 <field name="type">other</field>
5375 <field name="user_type" ref="account_type_liability_de"/>
5378 <record id="chart_skr04_K2BP7" model="account.account.template">
5379 <field name="code">K2BP7</field>
5380 <field name="name">Gewinnrücklagen</field>
5381 <field name="parent_id" ref="chart_skr04_K2BP"/>
5382 <field name="type">view</field>
5383 <field name="user_type" ref="account.account_type_view"/>
5386 <record id="chart_skr04_K2BP71" model="account.account.template">
5387 <field name="code">K2BP71</field>
5388 <field name="name">Gesetzliche Rücklagen</field>
5389 <field name="parent_id" ref="chart_skr04_K2BP7"/>
5390 <field name="type">view</field>
5391 <field name="user_type" ref="account.account_type_view"/>
5394 <record id="chart_skr04_2930" model="account.account.template">
5395 <field name="code">2930</field>
5396 <field name="name">Gesetzliche Rücklagen</field>
5397 <field name="parent_id" ref="chart_skr04_K2BP71"/>
5398 <field name="reconcile" eval="False"/>
5399 <field name="type">other</field>
5400 <field name="user_type" ref="account_type_liability_de"/>
5403 <record id="chart_skr04_K2BP72" model="account.account.template">
5404 <field name="code">K2BP72</field>
5405 <field name="name">Rücklage für Eigene Anteile</field>
5406 <field name="parent_id" ref="chart_skr04_K2BP7"/>
5407 <field name="type">view</field>
5408 <field name="user_type" ref="account.account_type_view"/>
5411 <record id="chart_skr04_2940" model="account.account.template">
5412 <field name="code">2940</field>
5413 <field name="name">Rücklage für Eigene Anteile</field>
5414 <field name="parent_id" ref="chart_skr04_K2BP72"/>
5415 <field name="reconcile" eval="False"/>
5416 <field name="type">other</field>
5417 <field name="user_type" ref="account_type_liability_de"/>
5420 <record id="chart_skr04_K2BP73" model="account.account.template">
5421 <field name="code">K2BP73</field>
5422 <field name="name">Satzungsmäßige Rücklagen</field>
5423 <field name="parent_id" ref="chart_skr04_K2BP7"/>
5424 <field name="type">view</field>
5425 <field name="user_type" ref="account.account_type_view"/>
5428 <record id="chart_skr04_2950" model="account.account.template">
5429 <field name="code">2950</field>
5430 <field name="name">Satzungsmäßige Rücklagen</field>
5431 <field name="parent_id" ref="chart_skr04_K2BP73"/>
5432 <field name="reconcile" eval="False"/>
5433 <field name="type">other</field>
5434 <field name="user_type" ref="account_type_liability_de"/>
5437 <record id="chart_skr04_K2BP74" model="account.account.template">
5438 <field name="code">K2BP74</field>
5439 <field name="name">Andere Gewinnrücklagen</field>
5440 <field name="parent_id" ref="chart_skr04_K2BP7"/>
5441 <field name="type">view</field>
5442 <field name="user_type" ref="account.account_type_view"/>
5445 <record id="chart_skr04_2960" model="account.account.template">
5446 <field name="code">2960</field>
5447 <field name="name">Andere Gewinnrücklagen </field>
5448 <field name="parent_id" ref="chart_skr04_K2BP74"/>
5449 <field name="reconcile" eval="False"/>
5450 <field name="type">view</field>
5451 <field name="user_type" ref="account_type_liability_de"/>
5454 <record id="chart_skr04_2962" model="account.account.template">
5455 <field name="code">2962</field>
5456 <field name="name">Eigenkapitalanteil von Wertaufholungen</field>
5457 <field name="parent_id" ref="chart_skr04_2960"/>
5458 <field name="reconcile" eval="False"/>
5459 <field name="type">other</field>
5460 <field name="user_type" ref="account_type_liability_de"/>
5463 <record id="chart_skr04_K2BP8" model="account.account.template">
5464 <field name="code">K2BP8</field>
5465 <field name="name">Gewinnvortrag / Verlustvortrag vor Verwendung</field>
5466 <field name="parent_id" ref="chart_skr04_K2BP"/>
5467 <field name="type">view</field>
5468 <field name="user_type" ref="account.account_type_view"/>
5471 <record id="chart_skr04_K2BP81" model="account.account.template">
5472 <field name="code">K2BP81</field>
5473 <field name="name">Gewinnvortrag / Verlustvortrag</field>
5474 <field name="parent_id" ref="chart_skr04_K2BP8"/>
5475 <field name="type">view</field>
5476 <field name="user_type" ref="account.account_type_view"/>
5479 <record id="chart_skr04_2970" model="account.account.template">
5480 <field name="code">2970</field>
5481 <field name="name">Gewinnvortrag vor Verwendung</field>
5482 <field name="parent_id" ref="chart_skr04_K2BP81"/>
5483 <field name="reconcile" eval="False"/>
5484 <field name="type">other</field>
5485 <field name="user_type" ref="account_type_liability_de"/>
5488 <record id="chart_skr04_2978" model="account.account.template">
5489 <field name="code">2978</field>
5490 <field name="name">Verlustvortrag vor Verwendung</field>
5491 <field name="parent_id" ref="chart_skr04_K2BP81"/>
5492 <field name="reconcile" eval="False"/>
5493 <field name="type">other</field>
5494 <field name="user_type" ref="account_type_liability_de"/>
5497 <record id="chart_skr04_K2BP82" model="account.account.template">
5498 <field name="code">K2BP82</field>
5499 <field name="name">Vortrag auf neue Rechnung </field>
5500 <field name="parent_id" ref="chart_skr04_K2BP8"/>
5501 <field name="type">view</field>
5502 <field name="user_type" ref="account.account_type_view"/>
5505 <record id="chart_skr04_2979" model="account.account.template">
5506 <field name="code">2979</field>
5507 <field name="name">Vortrag auf neue Rechnung (Bilanz)</field>
5508 <field name="parent_id" ref="chart_skr04_K2BP82"/>
5509 <field name="reconcile" eval="False"/>
5510 <field name="type">other</field>
5511 <field name="user_type" ref="account_type_liability_de"/>
5514 <record id="chart_skr04_K2BP9" model="account.account.template">
5515 <field name="code">K2BP9</field>
5516 <field name="name">Sonderposten mit Rücklageanteil</field>
5517 <field name="parent_id" ref="chart_skr04_K2BP"/>
5518 <field name="type">view</field>
5519 <field name="user_type" ref="account.account_type_view"/>
5522 <record id="chart_skr04_K2BP91" model="account.account.template">
5523 <field name="code">K2BP91</field>
5524 <field name="name">Sonderposten mit Rücklageanteil</field>
5525 <field name="parent_id" ref="chart_skr04_K2BP9"/>
5526 <field name="type">view</field>
5527 <field name="user_type" ref="account.account_type_view"/>
5530 <record id="chart_skr04_2980" model="account.account.template">
5531 <field name="code">2980</field>
5532 <field name="name">Sonderposten mit Rücklageanteil steuerfreie Rücklagen</field>
5533 <field name="parent_id" ref="chart_skr04_K2BP91"/>
5534 <field name="reconcile" eval="False"/>
5535 <field name="type">other</field>
5536 <field name="user_type" ref="account_type_liability_de"/>
5539 <record id="chart_skr04_2981" model="account.account.template">
5540 <field name="code">2981</field>
5541 <field name="name">Sonderposten mit Rücklageanteil nach § 6b EStG</field>
5542 <field name="parent_id" ref="chart_skr04_K2BP91"/>
5543 <field name="reconcile" eval="False"/>
5544 <field name="type">other</field>
5545 <field name="user_type" ref="account_type_liability_de"/>
5548 <record id="chart_skr04_2982" model="account.account.template">
5549 <field name="code">2982</field>
5550 <field name="name">Sonderposten mit Rücklageanteil nach Abschnitt 35 EStG</field>
5551 <field name="parent_id" ref="chart_skr04_K2BP91"/>
5552 <field name="reconcile" eval="False"/>
5553 <field name="type">other</field>
5554 <field name="user_type" ref="account_type_liability_de"/>
5557 <record id="chart_skr04_2983" model="account.account.template">
5558 <field name="code">2983</field>
5559 <field name="name">Sonderposten mit Rücklageanteil nach § 6d EStG</field>
5560 <field name="parent_id" ref="chart_skr04_K2BP91"/>
5561 <field name="reconcile" eval="False"/>
5562 <field name="type">other</field>
5563 <field name="user_type" ref="account_type_liability_de"/>
5566 <record id="chart_skr04_2984" model="account.account.template">
5567 <field name="code">2984</field>
5568 <field name="name">Sonderposten mit Rücklageanteil nach § 1 EntwLStG</field>
5569 <field name="parent_id" ref="chart_skr04_K2BP91"/>
5570 <field name="reconcile" eval="False"/>
5571 <field name="type">other</field>
5572 <field name="user_type" ref="account_type_liability_de"/>
5575 <record id="chart_skr04_K2BP92" model="account.account.template">
5576 <field name="code">K2BP92</field>
5577 <field name="name">Sonderposten aus der Währungsumstellung auf den Euro</field>
5578 <field name="parent_id" ref="chart_skr04_K2BP9"/>
5579 <field name="type">view</field>
5580 <field name="user_type" ref="account.account_type_view"/>
5583 <record id="chart_skr04_2985" model="account.account.template">
5584 <field name="code">2985</field>
5585 <field name="name">Sonderposten aus der Währungsumstellung auf den Euro</field>
5586 <field name="parent_id" ref="chart_skr04_K2BP92"/>
5587 <field name="reconcile" eval="False"/>
5588 <field name="type">other</field>
5589 <field name="user_type" ref="account_type_liability_de"/>
5592 <record id="chart_skr04_2986" model="account.account.template">
5593 <field name="code">2986</field>
5594 <field name="name">Sonderposten mit Rücklageanteil nach § 7d EStG</field>
5595 <field name="parent_id" ref="chart_skr04_K2BP91"/>
5596 <field name="reconcile" eval="False"/>
5597 <field name="type">other</field>
5598 <field name="user_type" ref="account_type_liability_de"/>
5601 <record id="chart_skr04_2987" model="account.account.template">
5602 <field name="code">2987</field>
5603 <field name="name">Sonderposten mit Rücklageanteil nach § 79 EStDV</field>
5604 <field name="parent_id" ref="chart_skr04_K2BP91"/>
5605 <field name="reconcile" eval="False"/>
5606 <field name="type">other</field>
5607 <field name="user_type" ref="account_type_liability_de"/>
5610 <record id="chart_skr04_2988" model="account.account.template">
5611 <field name="code">2988</field>
5612 <field name="name">Sonderposten mit Rücklageanteil nach § 80 EStDV</field>
5613 <field name="parent_id" ref="chart_skr04_K2BP91"/>
5614 <field name="reconcile" eval="False"/>
5615 <field name="type">other</field>
5616 <field name="user_type" ref="account_type_liability_de"/>
5619 <record id="chart_skr04_2989" model="account.account.template">
5620 <field name="code">2989</field>
5621 <field name="name">Sonderposten mit Rücklageanteil nach § 52 Abs. 16 EStG</field>
5622 <field name="parent_id" ref="chart_skr04_K2BP91"/>
5623 <field name="reconcile" eval="False"/>
5624 <field name="type">other</field>
5625 <field name="user_type" ref="account_type_liability_de"/>
5628 <record id="chart_skr04_2990" model="account.account.template">
5629 <field name="code">2990</field>
5630 <field name="name">Sonderposten mit Rücklageanteil- Sonderabschreibung</field>
5631 <field name="parent_id" ref="chart_skr04_K2BP91"/>
5632 <field name="reconcile" eval="False"/>
5633 <field name="type">other</field>
5634 <field name="user_type" ref="account_type_liability_de"/>
5637 <record id="chart_skr04_2991" model="account.account.template">
5638 <field name="code">2991</field>
5639 <field name="name">Sonderposten mit Rücklageanteil nach § 82a EStDV</field>
5640 <field name="parent_id" ref="chart_skr04_K2BP91"/>
5641 <field name="reconcile" eval="False"/>
5642 <field name="type">other</field>
5643 <field name="user_type" ref="account_type_liability_de"/>
5646 <record id="chart_skr04_2992" model="account.account.template">
5647 <field name="code">2992</field>
5648 <field name="name">Sonderposten mit Rücklageanteil nach § 82d EStDV</field>
5649 <field name="parent_id" ref="chart_skr04_K2BP91"/>
5650 <field name="reconcile" eval="False"/>
5651 <field name="type">other</field>
5652 <field name="user_type" ref="account_type_liability_de"/>
5655 <record id="chart_skr04_2993" model="account.account.template">
5656 <field name="code">2993</field>
5657 <field name="name">Sonderposten mit Rücklageanteil nach § 82e EStDV</field>
5658 <field name="parent_id" ref="chart_skr04_K2BP91"/>
5659 <field name="reconcile" eval="False"/>
5660 <field name="type">other</field>
5661 <field name="user_type" ref="account_type_liability_de"/>
5664 <record id="chart_skr04_2994" model="account.account.template">
5665 <field name="code">2994</field>
5666 <field name="name">Sonderposten mit Rücklageanteil nach § 14 BerlinFG</field>
5667 <field name="parent_id" ref="chart_skr04_K2BP91"/>
5668 <field name="reconcile" eval="False"/>
5669 <field name="type">other</field>
5670 <field name="user_type" ref="account_type_liability_de"/>
5673 <record id="chart_skr04_2995" model="account.account.template">
5674 <field name="code">2995</field>
5675 <field name="name">Sonderposten mit Rücklageanteil für Förderung nach § 3 ZonenRFG / §4-6 FördergebietsG</field>
5676 <field name="parent_id" ref="chart_skr04_K2BP91"/>
5677 <field name="reconcile" eval="False"/>
5678 <field name="type">other</field>
5679 <field name="user_type" ref="account_type_liability_de"/>
5682 <record id="chart_skr04_2996" model="account.account.template">
5683 <field name="code">2996</field>
5684 <field name="name">Sonderposten mit Rücklageanteil nach § 4d EStG</field>
5685 <field name="parent_id" ref="chart_skr04_K2BP91"/>
5686 <field name="reconcile" eval="False"/>
5687 <field name="type">other</field>
5688 <field name="user_type" ref="account_type_liability_de"/>
5691 <record id="chart_skr04_2997" model="account.account.template">
5692 <field name="code">2997</field>
5693 <field name="name">Sonderposten mit Rücklageanteil nach § 7g Abs. 1 EStG</field>
5694 <field name="parent_id" ref="chart_skr04_K2BP91"/>
5695 <field name="reconcile" eval="False"/>
5696 <field name="type">other</field>
5697 <field name="user_type" ref="account_type_liability_de"/>
5700 <record id="chart_skr04_2998" model="account.account.template">
5701 <field name="code">2998</field>
5702 <field name="name">Sonderposten mit Rücklageanteil nach § 7g Abs. 3 u. 7 EStG</field>
5703 <field name="parent_id" ref="chart_skr04_K2BP91"/>
5704 <field name="reconcile" eval="False"/>
5705 <field name="type">other</field>
5706 <field name="user_type" ref="account_type_liability_de"/>
5709 <record id="chart_skr04_K2BP93" model="account.account.template">
5710 <field name="code">K2BP93</field>
5711 <field name="name">Sonderposten für Zuschüsse und Zulagen</field>
5712 <field name="parent_id" ref="chart_skr04_K2BP9"/>
5713 <field name="type">view</field>
5714 <field name="user_type" ref="account.account_type_view"/>
5717 <record id="chart_skr04_2999" model="account.account.template">
5718 <field name="code">2999</field>
5719 <field name="name">Sonderposten für Zuschüsse und Zulagen</field>
5720 <field name="parent_id" ref="chart_skr04_K2BP93"/>
5721 <field name="reconcile" eval="False"/>
5722 <field name="type">other</field>
5723 <field name="user_type" ref="account_type_liability_de"/>
5726 <record id="chart_skr04_K3BP1" model="account.account.template">
5727 <field name="code">K3BP1</field>
5728 <field name="name">Rückstellungen </field>
5729 <field name="parent_id" ref="chart_skr04_K3BP"/>
5730 <field name="type">view</field>
5731 <field name="user_type" ref="account.account_type_view"/>
5734 <record id="chart_skr04_K3BP11" model="account.account.template">
5735 <field name="code">K3BP11</field>
5736 <field name="name">Rückstellungen für Pensionen und ähnliche Verpflichtungen</field>
5737 <field name="parent_id" ref="chart_skr04_K3BP1"/>
5738 <field name="type">view</field>
5739 <field name="user_type" ref="account.account_type_view"/>
5742 <record id="chart_skr04_3000" model="account.account.template">
5743 <field name="code">3000</field>
5744 <field name="name">Rückstellungen für Pensionen und ähnliche Verpflichtungen</field>
5745 <field name="parent_id" ref="chart_skr04_K3BP11"/>
5746 <field name="reconcile" eval="False"/>
5747 <field name="type">view</field>
5748 <field name="user_type" ref="account_type_liability_de"/>
5751 <record id="chart_skr04_3010" model="account.account.template">
5752 <field name="code">3010</field>
5753 <field name="name">Pensionsrückstellungen</field>
5754 <field name="parent_id" ref="chart_skr04_3000"/>
5755 <field name="reconcile" eval="False"/>
5756 <field name="type">other</field>
5757 <field name="user_type" ref="account_type_liability_de"/>
5760 <record id="chart_skr04_3015" model="account.account.template">
5761 <field name="code">3015</field>
5762 <field name="name">Rückstellungen für Pensionsähnliche Verpflichtungen</field>
5763 <field name="parent_id" ref="chart_skr04_3000"/>
5764 <field name="reconcile" eval="False"/>
5765 <field name="type">other</field>
5766 <field name="user_type" ref="account_type_liability_de"/>
5769 <record id="chart_skr04_K3BP12" model="account.account.template">
5770 <field name="code">K3BP12</field>
5771 <field name="name">Steuerrückstellungen</field>
5772 <field name="parent_id" ref="chart_skr04_K3BP1"/>
5773 <field name="type">view</field>
5774 <field name="user_type" ref="account.account_type_view"/>
5777 <record id="chart_skr04_3020" model="account.account.template">
5778 <field name="code">3020</field>
5779 <field name="name">Steuerrückstellungen</field>
5780 <field name="parent_id" ref="chart_skr04_K3BP12"/>
5781 <field name="reconcile" eval="False"/>
5782 <field name="type">view</field>
5783 <field name="user_type" ref="account_type_liability_de"/>
5786 <record id="chart_skr04_3030" model="account.account.template">
5787 <field name="code">3030</field>
5788 <field name="name">Gewerbesteuerrückstellung</field>
5789 <field name="parent_id" ref="chart_skr04_3020"/>
5790 <field name="reconcile" eval="False"/>
5791 <field name="type">other</field>
5792 <field name="user_type" ref="account_type_liability_de"/>
5795 <record id="chart_skr04_3040" model="account.account.template">
5796 <field name="code">3040</field>
5797 <field name="name">Körperschaftsteuerrückstellung</field>
5798 <field name="parent_id" ref="chart_skr04_3020"/>
5799 <field name="reconcile" eval="False"/>
5800 <field name="type">other</field>
5801 <field name="user_type" ref="account_type_liability_de"/>
5804 <record id="chart_skr04_3060" model="account.account.template">
5805 <field name="code">3060</field>
5806 <field name="name">Rückstellung für latente Steuern </field>
5807 <field name="parent_id" ref="chart_skr04_3020"/>
5808 <field name="reconcile" eval="False"/>
5809 <field name="type">other</field>
5810 <field name="user_type" ref="account_type_liability_de"/>
5813 <record id="chart_skr04_K3BP13" model="account.account.template">
5814 <field name="code">K3BP13</field>
5815 <field name="name">Sonstige Rückstellungen</field>
5816 <field name="parent_id" ref="chart_skr04_K3BP1"/>
5817 <field name="type">view</field>
5818 <field name="user_type" ref="account.account_type_view"/>
5821 <record id="chart_skr04_3070" model="account.account.template">
5822 <field name="code">3070</field>
5823 <field name="name">Sonstige Rückstellungen</field>
5824 <field name="parent_id" ref="chart_skr04_K3BP13"/>
5825 <field name="reconcile" eval="False"/>
5826 <field name="type">view</field>
5827 <field name="user_type" ref="account_type_liability_de"/>
5830 <record id="chart_skr04_3074" model="account.account.template">
5831 <field name="code">3074</field>
5832 <field name="name">Rückstellungen für Personelkosten</field>
5833 <field name="parent_id" ref="chart_skr04_3070"/>
5834 <field name="reconcile" eval="False"/>
5835 <field name="type">other</field>
5836 <field name="user_type" ref="account_type_liability_de"/>
5839 <record id="chart_skr04_3075" model="account.account.template">
5840 <field name="code">3075</field>
5841 <field name="name">Rückstellungen für unterlassene Aufwendungenn für Instandhaltung- Nachholung in den ersten drei Monaten</field>
5842 <field name="parent_id" ref="chart_skr04_3070"/>
5843 <field name="reconcile" eval="False"/>
5844 <field name="type">other</field>
5845 <field name="user_type" ref="account_type_liability_de"/>
5848 <record id="chart_skr04_3080" model="account.account.template">
5849 <field name="code">3080</field>
5850 <field name="name">Rückstellungen für unterlassene Aufwendungenn für Instandhaltung- Nachholung innerhalb des 4. bis 12. Monats</field>
5851 <field name="parent_id" ref="chart_skr04_3070"/>
5852 <field name="reconcile" eval="False"/>
5853 <field name="type">other</field>
5854 <field name="user_type" ref="account_type_liability_de"/>
5857 <record id="chart_skr04_3085" model="account.account.template">
5858 <field name="code">3085</field>
5859 <field name="name">Rückstellungen für Abraum- und Abfallbeseitigung</field>
5860 <field name="parent_id" ref="chart_skr04_3070"/>
5861 <field name="reconcile" eval="False"/>
5862 <field name="type">other</field>
5863 <field name="user_type" ref="account_type_liability_de"/>
5866 <record id="chart_skr04_3090" model="account.account.template">
5867 <field name="code">3090</field>
5868 <field name="name">Rückstellungen für Gewährleistungen (Gegenkonto 6790)</field>
5869 <field name="parent_id" ref="chart_skr04_3070"/>
5870 <field name="reconcile" eval="False"/>
5871 <field name="type">other</field>
5872 <field name="user_type" ref="account_type_liability_de"/>
5875 <record id="chart_skr04_3092" model="account.account.template">
5876 <field name="code">3092</field>
5877 <field name="name">Rückstellungen für drohende Verluste aus schwebenden Geschäften</field>
5878 <field name="parent_id" ref="chart_skr04_3070"/>
5879 <field name="reconcile" eval="False"/>
5880 <field name="type">other</field>
5881 <field name="user_type" ref="account_type_liability_de"/>
5884 <record id="chart_skr04_3095" model="account.account.template">
5885 <field name="code">3095</field>
5886 <field name="name">Rückstellungen für Abschluss- und Prüfungskosten</field>
5887 <field name="parent_id" ref="chart_skr04_3070"/>
5888 <field name="reconcile" eval="False"/>
5889 <field name="type">other</field>
5890 <field name="user_type" ref="account_type_liability_de"/>
5893 <record id="chart_skr04_3096" model="account.account.template">
5894 <field name="code">3096</field>
5895 <field name="name">Rückstellungen zur Erfüllung der Aufbewahrungspflichten</field>
5896 <field name="parent_id" ref="chart_skr04_3070"/>
5897 <field name="reconcile" eval="False"/>
5898 <field name="type">other</field>
5899 <field name="user_type" ref="account_type_liability_de"/>
5902 <record id="chart_skr04_3098" model="account.account.template">
5903 <field name="code">3098</field>
5904 <field name="name">Aufwandsrückstellungen gemäß § 249 Abs. 2 HGB</field>
5905 <field name="parent_id" ref="chart_skr04_3070"/>
5906 <field name="reconcile" eval="False"/>
5907 <field name="type">other</field>
5908 <field name="user_type" ref="account_type_liability_de"/>
5911 <record id="chart_skr04_3099" model="account.account.template">
5912 <field name="code">3099</field>
5913 <field name="name">Rückstellungen für Umweltschutz</field>
5914 <field name="parent_id" ref="chart_skr04_3070"/>
5915 <field name="reconcile" eval="False"/>
5916 <field name="type">other</field>
5917 <field name="user_type" ref="account_type_liability_de"/>
5920 <record id="chart_skr04_K3BP2" model="account.account.template">
5921 <field name="code">K3BP2</field>
5922 <field name="name">Verbindlichkeiten </field>
5923 <field name="parent_id" ref="chart_skr04_K3BP"/>
5924 <field name="type">view</field>
5925 <field name="user_type" ref="account.account_type_view"/>
5928 <record id="chart_skr04_K3BP21" model="account.account.template">
5929 <field name="code">K3BP21</field>
5930 <field name="name">Anleihen</field>
5931 <field name="parent_id" ref="chart_skr04_K3BP2"/>
5932 <field name="type">view</field>
5933 <field name="user_type" ref="account.account_type_view"/>
5936 <record id="chart_skr04_3100" model="account.account.template">
5937 <field name="code">3100</field>
5938 <field name="name">Anleihen- nicht konvertibel</field>
5939 <field name="parent_id" ref="chart_skr04_K3BP21"/>
5940 <field name="reconcile" eval="False"/>
5941 <field name="type">view</field>
5942 <field name="user_type" ref="account_type_liability_de"/>
5945 <record id="chart_skr04_3101" model="account.account.template">
5946 <field name="code">3101</field>
5947 <field name="name">Anleihen- nicht konvertibel Restlaufzeit bis 1 Jahr</field>
5948 <field name="parent_id" ref="chart_skr04_3100"/>
5949 <field name="reconcile" eval="False"/>
5950 <field name="type">other</field>
5951 <field name="user_type" ref="account_type_liability_de"/>
5954 <record id="chart_skr04_3105" model="account.account.template">
5955 <field name="code">3105</field>
5956 <field name="name">Anleihen- nicht konvertibel Restlaufzeit 1 bis 5 Jahre</field>
5957 <field name="parent_id" ref="chart_skr04_3100"/>
5958 <field name="reconcile" eval="False"/>
5959 <field name="type">other</field>
5960 <field name="user_type" ref="account_type_liability_de"/>
5963 <record id="chart_skr04_3110" model="account.account.template">
5964 <field name="code">3110</field>
5965 <field name="name">Anleihen- nicht konvertibel Restlaufzeit größer 5 Jahre </field>
5966 <field name="parent_id" ref="chart_skr04_3100"/>
5967 <field name="reconcile" eval="False"/>
5968 <field name="type">other</field>
5969 <field name="user_type" ref="account_type_liability_de"/>
5972 <record id="chart_skr04_3120" model="account.account.template">
5973 <field name="code">3120</field>
5974 <field name="name">Anleihen- konvertibel</field>
5975 <field name="parent_id" ref="chart_skr04_3100"/>
5976 <field name="reconcile" eval="False"/>
5977 <field name="type">other</field>
5978 <field name="user_type" ref="account_type_liability_de"/>
5981 <record id="chart_skr04_3121" model="account.account.template">
5982 <field name="code">3121</field>
5983 <field name="name">Anleihen- konvertibel Restlaufzeit bis 1 Jahr</field>
5984 <field name="parent_id" ref="chart_skr04_3100"/>
5985 <field name="reconcile" eval="False"/>
5986 <field name="type">other</field>
5987 <field name="user_type" ref="account_type_liability_de"/>
5990 <record id="chart_skr04_3125" model="account.account.template">
5991 <field name="code">3125</field>
5992 <field name="name">Anleihen- konvertibel Restlaufzeit 1 bis 5 Jahre</field>
5993 <field name="parent_id" ref="chart_skr04_3100"/>
5994 <field name="reconcile" eval="False"/>
5995 <field name="type">other</field>
5996 <field name="user_type" ref="account_type_liability_de"/>
5999 <record id="chart_skr04_3130" model="account.account.template">
6000 <field name="code">3130</field>
6001 <field name="name">Anleihen- konvertibel Restlaufzeit größer 5 Jahr</field>
6002 <field name="parent_id" ref="chart_skr04_3100"/>
6003 <field name="reconcile" eval="False"/>
6004 <field name="type">other</field>
6005 <field name="user_type" ref="account_type_liability_de"/>
6008 <record id="chart_skr04_K3BP22" model="account.account.template">
6009 <field name="code">K3BP22</field>
6010 <field name="name">Verbindlichkeiten gegenüber Kreditinstituten oder Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks</field>
6011 <field name="parent_id" ref="chart_skr04_K3BP2"/>
6012 <field name="type">view</field>
6013 <field name="user_type" ref="account.account_type_view"/>
6016 <record id="chart_skr04_3150" model="account.account.template">
6017 <field name="code">3150</field>
6018 <field name="name">Verbindlichkeiten gegenüber Kreditinstituten </field>
6019 <field name="parent_id" ref="chart_skr04_K3BP22"/>
6020 <field name="reconcile" eval="False"/>
6021 <field name="type">view</field>
6022 <field name="user_type" ref="account_type_liability_de"/>
6025 <record id="chart_skr04_3151" model="account.account.template">
6026 <field name="code">3151</field>
6027 <field name="name">Verbindlichkeiten gegenüber Kreditinstituten Restlaufzeit bis 1 Jahr</field>
6028 <field name="parent_id" ref="chart_skr04_3150"/>
6029 <field name="reconcile" eval="False"/>
6030 <field name="type">other</field>
6031 <field name="user_type" ref="account_type_liability_de"/>
6034 <record id="chart_skr04_3160" model="account.account.template">
6035 <field name="code">3160</field>
6036 <field name="name">Verbindlichkeiten gegenüber Kreditinstituten Restlaufzeit 1 bis 5 Jahre</field>
6037 <field name="parent_id" ref="chart_skr04_3150"/>
6038 <field name="reconcile" eval="False"/>
6039 <field name="type">other</field>
6040 <field name="user_type" ref="account_type_liability_de"/>
6043 <record id="chart_skr04_3170" model="account.account.template">
6044 <field name="code">3170</field>
6045 <field name="name">Verbindlichkeiten gegenüber Kreditinstituten Restlaufzeit größer 5 Jahre</field>
6046 <field name="parent_id" ref="chart_skr04_3150"/>
6047 <field name="reconcile" eval="False"/>
6048 <field name="type">other</field>
6049 <field name="user_type" ref="account_type_liability_de"/>
6052 <record id="chart_skr04_3180" model="account.account.template">
6053 <field name="code">3180</field>
6054 <field name="name">Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen</field>
6055 <field name="parent_id" ref="chart_skr04_3150"/>
6056 <field name="reconcile" eval="False"/>
6057 <field name="type">other</field>
6058 <field name="user_type" ref="account_type_liability_de"/>
6061 <record id="chart_skr04_3181" model="account.account.template">
6062 <field name="code">3181</field>
6063 <field name="name">Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen Restlaufzeit bis 1 Jahr</field>
6064 <field name="parent_id" ref="chart_skr04_3150"/>
6065 <field name="reconcile" eval="False"/>
6066 <field name="type">other</field>
6067 <field name="user_type" ref="account_type_liability_de"/>
6070 <record id="chart_skr04_3190" model="account.account.template">
6071 <field name="code">3190</field>
6072 <field name="name">Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen Restlaufzeit 1 bis 5 Jahre</field>
6073 <field name="parent_id" ref="chart_skr04_3150"/>
6074 <field name="reconcile" eval="False"/>
6075 <field name="type">other</field>
6076 <field name="user_type" ref="account_type_liability_de"/>
6079 <record id="chart_skr04_3200" model="account.account.template">
6080 <field name="code">3200</field>
6081 <field name="name">Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen Restlaufzeit größer 5 Jahre</field>
6082 <field name="parent_id" ref="chart_skr04_3150"/>
6083 <field name="reconcile" eval="False"/>
6084 <field name="type">other</field>
6085 <field name="user_type" ref="account_type_liability_de"/>
6088 <record id="chart_skr04_3210" model="account.account.template">
6089 <field name="code">3210</field>
6090 <field name="name">(frei- in Bilanz kein Restlaufzeit vermerkt)</field>
6091 <field name="parent_id" ref="chart_skr04_3150"/>
6092 <field name="reconcile" eval="False"/>
6093 <field name="type">other</field>
6094 <field name="user_type" ref="account_type_liability_de"/>
6097 <record id="chart_skr04_K3BP23" model="account.account.template">
6098 <field name="code">K3BP23</field>
6099 <field name="name">Verbindlichkeiten gegenüber Kreditinstituten </field>
6100 <field name="parent_id" ref="chart_skr04_K3BP2"/>
6101 <field name="type">view</field>
6102 <field name="user_type" ref="account.account_type_view"/>
6105 <record id="chart_skr04_3249" model="account.account.template">
6106 <field name="code">3249</field>
6107 <field name="name">Gegenkonto 3159-3209 bei Aufteilung der Konten 3210-3248</field>
6108 <field name="parent_id" ref="chart_skr04_K3BP23"/>
6109 <field name="reconcile" eval="False"/>
6110 <field name="type">other</field>
6111 <field name="user_type" ref="account_type_liability_de"/>
6114 <record id="chart_skr04_K3BP24" model="account.account.template">
6115 <field name="code">K3BP24</field>
6116 <field name="name">Erhaltene Anzahlungen auf Bestellungen</field>
6117 <field name="parent_id" ref="chart_skr04_K3BP2"/>
6118 <field name="type">view</field>
6119 <field name="user_type" ref="account.account_type_view"/>
6122 <record id="chart_skr04_3250" model="account.account.template">
6123 <field name="code">3250</field>
6124 <field name="name">Erhaltene Anzahlungen auf Bestellungen</field>
6125 <field name="parent_id" ref="chart_skr04_K3BP24"/>
6126 <field name="reconcile" eval="False"/>
6127 <field name="type">view</field>
6128 <field name="user_type" ref="account_type_liability_de"/>
6131 <record id="chart_skr04_3260" model="account.account.template">
6132 <field name="code">3260</field>
6133 <field name="name">Erhaltene Anzahlungen 7% USt</field>
6134 <field name="parent_id" ref="chart_skr04_3250"/>
6135 <field name="reconcile" eval="False"/>
6136 <field name="type">other</field>
6137 <field name="user_type" ref="account_type_liability_de"/>
6140 <record id="chart_skr04_3270" model="account.account.template">
6141 <field name="code">3270</field>
6142 <field name="name">Erhaltene Anzahlungen 16% USt</field>
6143 <field name="parent_id" ref="chart_skr04_3250"/>
6144 <field name="reconcile" eval="False"/>
6145 <field name="type">other</field>
6146 <field name="user_type" ref="account_type_liability_de"/>
6149 <record id="chart_skr04_3271" model="account.account.template">
6150 <field name="code">3271</field>
6151 <field name="name">Erhaltene Anzahlungen 15% USt</field>
6152 <field name="parent_id" ref="chart_skr04_3250"/>
6153 <field name="reconcile" eval="False"/>
6154 <field name="type">other</field>
6155 <field name="user_type" ref="account_type_liability_de"/>
6158 <record id="chart_skr04_3272" model="account.account.template">
6159 <field name="code">3272</field>
6160 <field name="name">Erhaltene- versteuerte Anzahlungen 19% Ust (Verbindlichkeiten)</field>
6161 <field name="parent_id" ref="chart_skr04_3250"/>
6162 <field name="reconcile" eval="False"/>
6163 <field name="type">other</field>
6164 <field name="user_type" ref="account_type_liability_de"/>
6167 <record id="chart_skr04_3280" model="account.account.template">
6168 <field name="code">3280</field>
6169 <field name="name">Erhaltene Anzahlungen Restlaufzeit bis 1 Jahr</field>
6170 <field name="parent_id" ref="chart_skr04_3250"/>
6171 <field name="reconcile" eval="False"/>
6172 <field name="type">other</field>
6173 <field name="user_type" ref="account_type_liability_de"/>
6176 <record id="chart_skr04_3284" model="account.account.template">
6177 <field name="code">3284</field>
6178 <field name="name">Erhaltene Anzahlungen Restlaufzeit 1 bis 5 Jahre</field>
6179 <field name="parent_id" ref="chart_skr04_3250"/>
6180 <field name="reconcile" eval="False"/>
6181 <field name="type">other</field>
6182 <field name="user_type" ref="account_type_liability_de"/>
6185 <record id="chart_skr04_3285" model="account.account.template">
6186 <field name="code">3285</field>
6187 <field name="name">Erhaltene Anzahlungen Restlaufzeit größer 5 Jahre</field>
6188 <field name="parent_id" ref="chart_skr04_3250"/>
6189 <field name="reconcile" eval="False"/>
6190 <field name="type">other</field>
6191 <field name="user_type" ref="account_type_liability_de"/>
6194 <record id="chart_skr04_K3BP25" model="account.account.template">
6195 <field name="code">K3BP25</field>
6196 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen oder sonstige Vermögensgegenstände</field>
6197 <field name="parent_id" ref="chart_skr04_K3BP2"/>
6198 <field name="type">view</field>
6199 <field name="user_type" ref="account.account_type_view"/>
6202 <record id="chart_skr04_3300" model="account.account.template">
6203 <field name="code">3300</field>
6204 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen </field>
6205 <field name="parent_id" ref="chart_skr04_K3BP25"/>
6206 <field name="reconcile" eval="True"/>
6207 <field name="type">view</field>
6208 <field name="user_type" ref="account_type_liability_de"/>
6211 <record id="chart_skr04_3301" model="account.account.template">
6212 <field name="code">3301</field>
6213 <field name="name">Lieferanten Verbindlichkeiten Dienstleistungen</field>
6214 <field name="parent_id" ref="chart_skr04_3300"/>
6215 <field name="reconcile" eval="True"/>
6216 <field name="type">payable</field>
6217 <field name="user_type" ref="account_type_payable_de"/>
6220 <record id="chart_skr04_3305" model="account.account.template">
6221 <field name="code">3305</field>
6222 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz (EüR)</field>
6223 <field name="parent_id" ref="chart_skr04_3300"/>
6224 <field name="reconcile" eval="True"/>
6225 <field name="type">payable</field>
6226 <field name="user_type" ref="account_type_payable_de"/>
6229 <record id="chart_skr04_3306" model="account.account.template">
6230 <field name="code">3306</field>
6231 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz (EüR)</field>
6232 <field name="parent_id" ref="chart_skr04_3300"/>
6233 <field name="reconcile" eval="False"/>
6234 <field name="type">payable</field>
6235 <field name="user_type" ref="account_type_payable_de"/>
6238 <record id="chart_skr04_3307" model="account.account.template">
6239 <field name="code">3307</field>
6240 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer (EüR)</field>
6241 <field name="parent_id" ref="chart_skr04_3300"/>
6242 <field name="reconcile" eval="False"/>
6243 <field name="type">payable</field>
6244 <field name="user_type" ref="account_type_payable_de"/>
6247 <record id="chart_skr04_3309" model="account.account.template">
6248 <field name="code">3309</field>
6249 <field name="name">Gegenkonto 3305-3307 bei Aufteilung der Verbindlichkeiten nach Steuersätzen (EüR)</field>
6250 <field name="parent_id" ref="chart_skr04_3300"/>
6251 <field name="reconcile" eval="False"/>
6252 <field name="type">other</field>
6253 <field name="user_type" ref="account_type_liability_de"/>
6256 <record id="chart_skr04_3310" model="account.account.template">
6257 <field name="code">3310</field>
6258 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent </field>
6259 <field name="parent_id" ref="chart_skr04_3300"/>
6260 <field name="reconcile" eval="True"/>
6261 <field name="type">other</field>
6262 <field name="user_type" ref="account_type_liability_de"/>
6265 <record id="chart_skr04_3334" model="account.account.template">
6266 <field name="code">3334</field>
6267 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen für Investitionen für § 4/3 EStG</field>
6268 <field name="parent_id" ref="chart_skr04_3300"/>
6269 <field name="reconcile" eval="False"/>
6270 <field name="type">payable</field>
6271 <field name="user_type" ref="account_type_payable_de"/>
6274 <record id="chart_skr04_3335" model="account.account.template">
6275 <field name="code">3335</field>
6276 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit bis 1 Jahr</field>
6277 <field name="parent_id" ref="chart_skr04_3300"/>
6278 <field name="reconcile" eval="False"/>
6279 <field name="type">other</field>
6280 <field name="user_type" ref="account_type_liability_de"/>
6283 <record id="chart_skr04_3337" model="account.account.template">
6284 <field name="code">3337</field>
6285 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit 1 bis 5 Jahre</field>
6286 <field name="parent_id" ref="chart_skr04_3300"/>
6287 <field name="reconcile" eval="False"/>
6288 <field name="type">other</field>
6289 <field name="user_type" ref="account_type_liability_de"/>
6292 <record id="chart_skr04_3338" model="account.account.template">
6293 <field name="code">3338</field>
6294 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit größer 5 Jahre</field>
6295 <field name="parent_id" ref="chart_skr04_3300"/>
6296 <field name="reconcile" eval="False"/>
6297 <field name="type">other</field>
6298 <field name="user_type" ref="account_type_liability_de"/>
6301 <record id="chart_skr04_3340" model="account.account.template">
6302 <field name="code">3340</field>
6303 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern </field>
6304 <field name="parent_id" ref="chart_skr04_3300"/>
6305 <field name="reconcile" eval="True"/>
6306 <field name="type">payable</field>
6307 <field name="user_type" ref="account_type_payable_de"/>
6310 <record id="chart_skr04_3341" model="account.account.template">
6311 <field name="code">3341</field>
6312 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern Restlaufzeit bis 1 Jahr</field>
6313 <field name="parent_id" ref="chart_skr04_3300"/>
6314 <field name="reconcile" eval="False"/>
6315 <field name="type">other</field>
6316 <field name="user_type" ref="account_type_liability_de"/>
6319 <record id="chart_skr04_3345" model="account.account.template">
6320 <field name="code">3345</field>
6321 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern Restlaufzeit 1 bis 5 Jahre</field>
6322 <field name="parent_id" ref="chart_skr04_3300"/>
6323 <field name="reconcile" eval="False"/>
6324 <field name="type">other</field>
6325 <field name="user_type" ref="account_type_liability_de"/>
6328 <record id="chart_skr04_3348" model="account.account.template">
6329 <field name="code">3348</field>
6330 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern Restlaufzeit größer 5 Jahre</field>
6331 <field name="parent_id" ref="chart_skr04_3300"/>
6332 <field name="reconcile" eval="False"/>
6333 <field name="type">other</field>
6334 <field name="user_type" ref="account_type_liability_de"/>
6337 <record id="chart_skr04_K3BP26" model="account.account.template">
6338 <field name="code">K3BP26</field>
6339 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen S-Saldo oder sonstige Vermögensgegenstände H-Saldo</field>
6340 <field name="parent_id" ref="chart_skr04_K3BP2"/>
6341 <field name="type">view</field>
6342 <field name="user_type" ref="account.account_type_view"/>
6345 <record id="chart_skr04_3349" model="account.account.template">
6346 <field name="code">3349</field>
6347 <field name="name">Gegenkonto 3335-3348- 3420-3449- 3470-3499 bei Aufteilung Kreditorenkonto</field>
6348 <field name="parent_id" ref="chart_skr04_K3BP26"/>
6349 <field name="reconcile" eval="False"/>
6350 <field name="type">other</field>
6351 <field name="user_type" ref="account_type_liability_de"/>
6354 <record id="chart_skr04_K3BP27" model="account.account.template">
6355 <field name="code">K3BP27</field>
6356 <field name="name">Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel</field>
6357 <field name="parent_id" ref="chart_skr04_K3BP2"/>
6358 <field name="type">view</field>
6359 <field name="user_type" ref="account.account_type_view"/>
6362 <record id="chart_skr04_3350" model="account.account.template">
6363 <field name="code">3350</field>
6364 <field name="name">Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel</field>
6365 <field name="parent_id" ref="chart_skr04_K3BP27"/>
6366 <field name="reconcile" eval="False"/>
6367 <field name="type">view</field>
6368 <field name="user_type" ref="account_type_liability_de"/>
6371 <record id="chart_skr04_3351" model="account.account.template">
6372 <field name="code">3351</field>
6373 <field name="name">Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit bis 1 Jahr</field>
6374 <field name="parent_id" ref="chart_skr04_3350"/>
6375 <field name="reconcile" eval="False"/>
6376 <field name="type">other</field>
6377 <field name="user_type" ref="account_type_liability_de"/>
6380 <record id="chart_skr04_3380" model="account.account.template">
6381 <field name="code">3380</field>
6382 <field name="name">Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit 1 bis 5 Jahre</field>
6383 <field name="parent_id" ref="chart_skr04_3350"/>
6384 <field name="reconcile" eval="False"/>
6385 <field name="type">other</field>
6386 <field name="user_type" ref="account_type_liability_de"/>
6389 <record id="chart_skr04_3390" model="account.account.template">
6390 <field name="code">3390</field>
6391 <field name="name">Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit größer 5 Jahre</field>
6392 <field name="parent_id" ref="chart_skr04_3350"/>
6393 <field name="reconcile" eval="False"/>
6394 <field name="type">other</field>
6395 <field name="user_type" ref="account_type_liability_de"/>
6398 <record id="chart_skr04_K3BP28" model="account.account.template">
6399 <field name="code">K3BP28</field>
6400 <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen oder Forderungen gegen verbundene Unternehmen</field>
6401 <field name="parent_id" ref="chart_skr04_K3BP2"/>
6402 <field name="type">view</field>
6403 <field name="user_type" ref="account.account_type_view"/>
6406 <record id="chart_skr04_3400" model="account.account.template">
6407 <field name="code">3400</field>
6408 <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen</field>
6409 <field name="parent_id" ref="chart_skr04_K3BP28"/>
6410 <field name="reconcile" eval="True"/>
6411 <field name="type">view</field>
6412 <field name="user_type" ref="account_type_liability_de"/>
6415 <record id="chart_skr04_3401" model="account.account.template">
6416 <field name="code">3401</field>
6417 <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen Restlaufzeit bis 1 Jahr</field>
6418 <field name="parent_id" ref="chart_skr04_3400"/>
6419 <field name="reconcile" eval="False"/>
6420 <field name="type">other</field>
6421 <field name="user_type" ref="account_type_liability_de"/>
6424 <record id="chart_skr04_3405" model="account.account.template">
6425 <field name="code">3405</field>
6426 <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen Restlaufzeit 1 bis 5 Jahre</field>
6427 <field name="parent_id" ref="chart_skr04_3400"/>
6428 <field name="reconcile" eval="False"/>
6429 <field name="type">other</field>
6430 <field name="user_type" ref="account_type_liability_de"/>
6433 <record id="chart_skr04_3410" model="account.account.template">
6434 <field name="code">3410</field>
6435 <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen Restlaufzeit größer 5 Jahre</field>
6436 <field name="parent_id" ref="chart_skr04_3400"/>
6437 <field name="reconcile" eval="False"/>
6438 <field name="type">other</field>
6439 <field name="user_type" ref="account_type_liability_de"/>
6442 <record id="chart_skr04_3420" model="account.account.template">
6443 <field name="code">3420</field>
6444 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen</field>
6445 <field name="parent_id" ref="chart_skr04_3400"/>
6446 <field name="reconcile" eval="True"/>
6447 <field name="type">payable</field>
6448 <field name="user_type" ref="account_type_payable_de"/>
6451 <record id="chart_skr04_3421" model="account.account.template">
6452 <field name="code">3421</field>
6453 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen Restlaufzeit bis 1 Jahr</field>
6454 <field name="parent_id" ref="chart_skr04_3400"/>
6455 <field name="reconcile" eval="False"/>
6456 <field name="type">other</field>
6457 <field name="user_type" ref="account_type_liability_de"/>
6460 <record id="chart_skr04_3425" model="account.account.template">
6461 <field name="code">3425</field>
6462 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen Restlaufzeit 1 bis 5 Jahre</field>
6463 <field name="parent_id" ref="chart_skr04_3400"/>
6464 <field name="reconcile" eval="False"/>
6465 <field name="type">other</field>
6466 <field name="user_type" ref="account_type_liability_de"/>
6469 <record id="chart_skr04_3430" model="account.account.template">
6470 <field name="code">3430</field>
6471 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen Restlaufzeit größer 5 Jahre</field>
6472 <field name="parent_id" ref="chart_skr04_3400"/>
6473 <field name="reconcile" eval="False"/>
6474 <field name="type">other</field>
6475 <field name="user_type" ref="account_type_liability_de"/>
6478 <record id="chart_skr04_K3BP29" model="account.account.template">
6479 <field name="code">K3BP29</field>
6480 <field name="name">Verbindlichkeiten gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht oder Forderungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
6481 <field name="parent_id" ref="chart_skr04_K3BP2"/>
6482 <field name="type">view</field>
6483 <field name="user_type" ref="account.account_type_view"/>
6486 <record id="chart_skr04_3450" model="account.account.template">
6487 <field name="code">3450</field>
6488 <field name="name">Verbindlichkeiten gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht </field>
6489 <field name="parent_id" ref="chart_skr04_K3BP29"/>
6490 <field name="reconcile" eval="True"/>
6491 <field name="type">view</field>
6492 <field name="user_type" ref="account_type_liability_de"/>
6495 <record id="chart_skr04_3451" model="account.account.template">
6496 <field name="code">3451</field>
6497 <field name="name">Verbindlichkeiten gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht Restlaufzeit bis 1 Jahr</field>
6498 <field name="parent_id" ref="chart_skr04_3450"/>
6499 <field name="reconcile" eval="False"/>
6500 <field name="type">other</field>
6501 <field name="user_type" ref="account_type_liability_de"/>
6504 <record id="chart_skr04_3455" model="account.account.template">
6505 <field name="code">3455</field>
6506 <field name="name">Verbindlichkeiten gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht Restlaufzeit 1 bis 5 Jahre</field>
6507 <field name="parent_id" ref="chart_skr04_3450"/>
6508 <field name="reconcile" eval="False"/>
6509 <field name="type">other</field>
6510 <field name="user_type" ref="account_type_liability_de"/>
6513 <record id="chart_skr04_3460" model="account.account.template">
6514 <field name="code">3460</field>
6515 <field name="name">Verbindlichkeiten gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht Restlaufzeit größer 5 Jahre</field>
6516 <field name="parent_id" ref="chart_skr04_3450"/>
6517 <field name="reconcile" eval="False"/>
6518 <field name="type">other</field>
6519 <field name="user_type" ref="account_type_liability_de"/>
6522 <record id="chart_skr04_3470" model="account.account.template">
6523 <field name="code">3470</field>
6524 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
6525 <field name="parent_id" ref="chart_skr04_3450"/>
6526 <field name="reconcile" eval="True"/>
6527 <field name="type">payable</field>
6528 <field name="user_type" ref="account_type_payable_de"/>
6531 <record id="chart_skr04_3471" model="account.account.template">
6532 <field name="code">3471</field>
6533 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr</field>
6534 <field name="parent_id" ref="chart_skr04_3450"/>
6535 <field name="reconcile" eval="False"/>
6536 <field name="type">other</field>
6537 <field name="user_type" ref="account_type_liability_de"/>
6540 <record id="chart_skr04_3475" model="account.account.template">
6541 <field name="code">3475</field>
6542 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit 1 bis 5 Jahre</field>
6543 <field name="parent_id" ref="chart_skr04_3450"/>
6544 <field name="reconcile" eval="False"/>
6545 <field name="type">other</field>
6546 <field name="user_type" ref="account_type_liability_de"/>
6549 <record id="chart_skr04_3480" model="account.account.template">
6550 <field name="code">3480</field>
6551 <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 5 Jahre</field>
6552 <field name="parent_id" ref="chart_skr04_3450"/>
6553 <field name="reconcile" eval="False"/>
6554 <field name="type">other</field>
6555 <field name="user_type" ref="account_type_liability_de"/>
6558 <record id="chart_skr04_K3BP2a" model="account.account.template">
6559 <field name="code">K3BP2a</field>
6560 <field name="name">Sonstige Verbindlichkeiten </field>
6561 <field name="parent_id" ref="chart_skr04_K3BP2"/>
6562 <field name="type">view</field>
6563 <field name="user_type" ref="account.account_type_view"/>
6566 <record id="chart_skr04_3500" model="account.account.template">
6567 <field name="code">3500</field>
6568 <field name="name">Sonstige Verbindlichkeiten</field>
6569 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
6570 <field name="reconcile" eval="False"/>
6571 <field name="type">view</field>
6572 <field name="user_type" ref="account_type_liability_de"/>
6575 <record id="chart_skr04_3501" model="account.account.template">
6576 <field name="code">3501</field>
6577 <field name="name">Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr</field>
6578 <field name="parent_id" ref="chart_skr04_3500"/>
6579 <field name="reconcile" eval="False"/>
6580 <field name="type">other</field>
6581 <field name="user_type" ref="account_type_liability_de"/>
6584 <record id="chart_skr04_3504" model="account.account.template">
6585 <field name="code">3504</field>
6586 <field name="name">Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre</field>
6587 <field name="parent_id" ref="chart_skr04_3500"/>
6588 <field name="reconcile" eval="False"/>
6589 <field name="type">other</field>
6590 <field name="user_type" ref="account_type_liability_de"/>
6593 <record id="chart_skr04_3507" model="account.account.template">
6594 <field name="code">3507</field>
6595 <field name="name">Sonstige Verbindlichkeiten - Restlaufzeit größer 5 Jahre</field>
6596 <field name="parent_id" ref="chart_skr04_3500"/>
6597 <field name="reconcile" eval="False"/>
6598 <field name="type">other</field>
6599 <field name="user_type" ref="account_type_liability_de"/>
6602 <record id="chart_skr04_3509" model="account.account.template">
6603 <field name="code">3509</field>
6604 <field name="name">Sonstige Verbindlichkeiten z.B. nach § 11 Abs. 2 Satz 2 EStG für § 4/3 EStG</field>
6605 <field name="parent_id" ref="chart_skr04_3500"/>
6606 <field name="reconcile" eval="False"/>
6607 <field name="type">other</field>
6608 <field name="user_type" ref="account_type_liability_de"/>
6611 <record id="chart_skr04_3510" model="account.account.template">
6612 <field name="code">3510</field>
6613 <field name="name">Verbindlichkeiten gegenüber Gesellschaftern </field>
6614 <field name="parent_id" ref="chart_skr04_3500"/>
6615 <field name="reconcile" eval="True"/>
6616 <field name="type">other</field>
6617 <field name="user_type" ref="account_type_liability_de"/>
6620 <record id="chart_skr04_3511" model="account.account.template">
6621 <field name="code">3511</field>
6622 <field name="name">Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit bis 1 Jahr</field>
6623 <field name="parent_id" ref="chart_skr04_3500"/>
6624 <field name="reconcile" eval="False"/>
6625 <field name="type">other</field>
6626 <field name="user_type" ref="account_type_liability_de"/>
6629 <record id="chart_skr04_3514" model="account.account.template">
6630 <field name="code">3514</field>
6631 <field name="name">Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre</field>
6632 <field name="parent_id" ref="chart_skr04_3500"/>
6633 <field name="reconcile" eval="False"/>
6634 <field name="type">other</field>
6635 <field name="user_type" ref="account_type_liability_de"/>
6638 <record id="chart_skr04_3517" model="account.account.template">
6639 <field name="code">3517</field>
6640 <field name="name">Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit größer 5 Jahre</field>
6641 <field name="parent_id" ref="chart_skr04_3500"/>
6642 <field name="reconcile" eval="False"/>
6643 <field name="type">other</field>
6644 <field name="user_type" ref="account_type_liability_de"/>
6647 <record id="chart_skr04_3519" model="account.account.template">
6648 <field name="code">3519</field>
6649 <field name="name">Verbindlichkeiten gegenüber Gesellschaftern für offene Ausschüttungen</field>
6650 <field name="parent_id" ref="chart_skr04_3500"/>
6651 <field name="reconcile" eval="False"/>
6652 <field name="type">other</field>
6653 <field name="user_type" ref="account_type_liability_de"/>
6656 <record id="chart_skr04_3520" model="account.account.template">
6657 <field name="code">3520</field>
6658 <field name="name">Darlehen typisch stiller Gesellschaftler</field>
6659 <field name="parent_id" ref="chart_skr04_3500"/>
6660 <field name="reconcile" eval="False"/>
6661 <field name="type">other</field>
6662 <field name="user_type" ref="account_type_liability_de"/>
6665 <record id="chart_skr04_3521" model="account.account.template">
6666 <field name="code">3521</field>
6667 <field name="name">Darlehen typisch stiller Gesellschaftler - Restlaufzeit bis 1 Jahr</field>
6668 <field name="parent_id" ref="chart_skr04_3500"/>
6669 <field name="reconcile" eval="False"/>
6670 <field name="type">other</field>
6671 <field name="user_type" ref="account_type_liability_de"/>
6674 <record id="chart_skr04_3524" model="account.account.template">
6675 <field name="code">3524</field>
6676 <field name="name">Darlehen typisch stiller Gesellschaftler - Restlaufzeit 1 bis 5 Jahre</field>
6677 <field name="parent_id" ref="chart_skr04_3500"/>
6678 <field name="reconcile" eval="False"/>
6679 <field name="type">other</field>
6680 <field name="user_type" ref="account_type_liability_de"/>
6683 <record id="chart_skr04_3527" model="account.account.template">
6684 <field name="code">3527</field>
6685 <field name="name">Darlehen typisch stiller Gesellschaftler - Restlaufzeit größer 5 Jahre</field>
6686 <field name="parent_id" ref="chart_skr04_3500"/>
6687 <field name="reconcile" eval="False"/>
6688 <field name="type">other</field>
6689 <field name="user_type" ref="account_type_liability_de"/>
6692 <record id="chart_skr04_3530" model="account.account.template">
6693 <field name="code">3530</field>
6694 <field name="name">Darlehen atypisch stiller Gesellschaftler </field>
6695 <field name="parent_id" ref="chart_skr04_3500"/>
6696 <field name="reconcile" eval="False"/>
6697 <field name="type">other</field>
6698 <field name="user_type" ref="account_type_liability_de"/>
6701 <record id="chart_skr04_3531" model="account.account.template">
6702 <field name="code">3531</field>
6703 <field name="name">Darlehen atypisch stiller Gesellschaftler - Restlaufzeit bis 1 Jahr</field>
6704 <field name="parent_id" ref="chart_skr04_3500"/>
6705 <field name="reconcile" eval="False"/>
6706 <field name="type">other</field>
6707 <field name="user_type" ref="account_type_liability_de"/>
6710 <record id="chart_skr04_3534" model="account.account.template">
6711 <field name="code">3534</field>
6712 <field name="name">Darlehen atypisch stiller Gesellschaftler - Restlaufzeit 1 bis 5 Jahre</field>
6713 <field name="parent_id" ref="chart_skr04_3500"/>
6714 <field name="reconcile" eval="False"/>
6715 <field name="type">other</field>
6716 <field name="user_type" ref="account_type_liability_de"/>
6719 <record id="chart_skr04_3537" model="account.account.template">
6720 <field name="code">3537</field>
6721 <field name="name">Darlehen atypisch stiller Gesellschaftler - Restlaufzeit größer 5 Jahre</field>
6722 <field name="parent_id" ref="chart_skr04_3500"/>
6723 <field name="reconcile" eval="False"/>
6724 <field name="type">other</field>
6725 <field name="user_type" ref="account_type_liability_de"/>
6728 <record id="chart_skr04_3540" model="account.account.template">
6729 <field name="code">3540</field>
6730 <field name="name">Partiarische Darlehen</field>
6731 <field name="parent_id" ref="chart_skr04_3500"/>
6732 <field name="reconcile" eval="False"/>
6733 <field name="type">other</field>
6734 <field name="user_type" ref="account_type_liability_de"/>
6737 <record id="chart_skr04_3541" model="account.account.template">
6738 <field name="code">3541</field>
6739 <field name="name">Partiarische Darlehen - Restlaufzeit bis 1 Jahr</field>
6740 <field name="parent_id" ref="chart_skr04_3500"/>
6741 <field name="reconcile" eval="False"/>
6742 <field name="type">other</field>
6743 <field name="user_type" ref="account_type_liability_de"/>
6746 <record id="chart_skr04_3544" model="account.account.template">
6747 <field name="code">3544</field>
6748 <field name="name">Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre</field>
6749 <field name="parent_id" ref="chart_skr04_3500"/>
6750 <field name="reconcile" eval="False"/>
6751 <field name="type">other</field>
6752 <field name="user_type" ref="account_type_liability_de"/>
6755 <record id="chart_skr04_3547" model="account.account.template">
6756 <field name="code">3547</field>
6757 <field name="name">Partiarische Darlehen - Restlaufzeit größer 5 Jahre</field>
6758 <field name="parent_id" ref="chart_skr04_3500"/>
6759 <field name="reconcile" eval="False"/>
6760 <field name="type">other</field>
6761 <field name="user_type" ref="account_type_liability_de"/>
6764 <record id="chart_skr04_3550" model="account.account.template">
6765 <field name="code">3550</field>
6766 <field name="name">Erhaltene Kautionen</field>
6767 <field name="parent_id" ref="chart_skr04_3500"/>
6768 <field name="reconcile" eval="False"/>
6769 <field name="type">other</field>
6770 <field name="user_type" ref="account_type_liability_de"/>
6773 <record id="chart_skr04_3551" model="account.account.template">
6774 <field name="code">3551</field>
6775 <field name="name">Erhaltene Kautionen - Restlaufzeit bis 1 Jahr</field>
6776 <field name="parent_id" ref="chart_skr04_3500"/>
6777 <field name="reconcile" eval="False"/>
6778 <field name="type">other</field>
6779 <field name="user_type" ref="account_type_liability_de"/>
6782 <record id="chart_skr04_3554" model="account.account.template">
6783 <field name="code">3554</field>
6784 <field name="name">Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre</field>
6785 <field name="parent_id" ref="chart_skr04_3500"/>
6786 <field name="reconcile" eval="False"/>
6787 <field name="type">other</field>
6788 <field name="user_type" ref="account_type_liability_de"/>
6791 <record id="chart_skr04_3557" model="account.account.template">
6792 <field name="code">3557</field>
6793 <field name="name">Erhaltene Kautionen - Restlaufzeit größer 5 Jahre</field>
6794 <field name="parent_id" ref="chart_skr04_3500"/>
6795 <field name="reconcile" eval="False"/>
6796 <field name="type">other</field>
6797 <field name="user_type" ref="account_type_liability_de"/>
6800 <record id="chart_skr04_3560" model="account.account.template">
6801 <field name="code">3560</field>
6802 <field name="name">Darlehen</field>
6803 <field name="parent_id" ref="chart_skr04_3500"/>
6804 <field name="reconcile" eval="False"/>
6805 <field name="type">other</field>
6806 <field name="user_type" ref="account_type_liability_de"/>
6809 <record id="chart_skr04_3561" model="account.account.template">
6810 <field name="code">3561</field>
6811 <field name="name">Darlehen - Restlaufzeit bis 1 jahr</field>
6812 <field name="parent_id" ref="chart_skr04_3500"/>
6813 <field name="reconcile" eval="False"/>
6814 <field name="type">other</field>
6815 <field name="user_type" ref="account_type_liability_de"/>
6818 <record id="chart_skr04_3564" model="account.account.template">
6819 <field name="code">3564</field>
6820 <field name="name">Darlehen - Restlaufzeit 1 bis 5 jahre</field>
6821 <field name="parent_id" ref="chart_skr04_3500"/>
6822 <field name="reconcile" eval="False"/>
6823 <field name="type">other</field>
6824 <field name="user_type" ref="account_type_liability_de"/>
6827 <record id="chart_skr04_3567" model="account.account.template">
6828 <field name="code">3567</field>
6829 <field name="name">Darlehen - Restlaufzeit größer 5 jahre</field>
6830 <field name="parent_id" ref="chart_skr04_3500"/>
6831 <field name="reconcile" eval="False"/>
6832 <field name="type">other</field>
6833 <field name="user_type" ref="account_type_liability_de"/>
6836 <record id="chart_skr04_3570" model="account.account.template">
6837 <field name="code">3570</field>
6838 <field name="name">(frei- in Bilanz kein Restlaufzeit vermerkt)</field>
6839 <field name="parent_id" ref="chart_skr04_3500"/>
6840 <field name="reconcile" eval="False"/>
6841 <field name="type">other</field>
6842 <field name="user_type" ref="account_type_liability_de"/>
6845 <record id="chart_skr04_3599" model="account.account.template">
6846 <field name="code">3599</field>
6847 <field name="name">Gegenkonto 3500-3569 bei Aufteilung der Konten 3570-3598</field>
6848 <field name="parent_id" ref="chart_skr04_3500"/>
6849 <field name="reconcile" eval="False"/>
6850 <field name="type">other</field>
6851 <field name="user_type" ref="account_type_liability_de"/>
6854 <record id="chart_skr04_3600" model="account.account.template">
6855 <field name="code">3600</field>
6856 <field name="name">Agenturwarenabrechnungen</field>
6857 <field name="parent_id" ref="chart_skr04_3500"/>
6858 <field name="reconcile" eval="False"/>
6859 <field name="type">other</field>
6860 <field name="user_type" ref="account_type_liability_de"/>
6863 <record id="chart_skr04_3610" model="account.account.template">
6864 <field name="code">3610</field>
6865 <field name="name">Kreditkartenabrechnung</field>
6866 <field name="parent_id" ref="chart_skr04_3500"/>
6867 <field name="reconcile" eval="False"/>
6868 <field name="type">other</field>
6869 <field name="user_type" ref="account_type_liability_de"/>
6872 <record id="chart_skr04_K3BP2b" model="account.account.template">
6873 <field name="code">K3BP2b</field>
6874 <field name="name">Sonstige Vermögensgegenstände oder sonstige Verbindlichkeiten</field>
6875 <field name="parent_id" ref="chart_skr04_K3BP2"/>
6876 <field name="type">view</field>
6877 <field name="user_type" ref="account.account_type_view"/>
6880 <record id="chart_skr04_3620" model="account.account.template">
6881 <field name="code">3620</field>
6882 <field name="name">Gewinnverfügungskonto stille Gesellschafter</field>
6883 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
6884 <field name="reconcile" eval="False"/>
6885 <field name="type">other</field>
6886 <field name="user_type" ref="account_type_liability_de"/>
6889 <record id="chart_skr04_3630" model="account.account.template">
6890 <field name="code">3630</field>
6891 <field name="name">Sonstige Verrechnungskonten (Interimskonto)</field>
6892 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
6893 <field name="reconcile" eval="True"/>
6894 <field name="type">other</field>
6895 <field name="user_type" ref="account_type_liability_de"/>
6898 <record id="chart_skr04_K3BP2c" model="account.account.template">
6899 <field name="code">K3BP2c</field>
6900 <field name="name">Sonstige Vermögensgegenstände H-Saldo</field>
6901 <field name="parent_id" ref="chart_skr04_K3BP2"/>
6902 <field name="type">view</field>
6903 <field name="user_type" ref="account.account_type_view"/>
6906 <record id="chart_skr04_3695" model="account.account.template">
6907 <field name="code">3695</field>
6908 <field name="name">Verrechnungskonto geleistete Anzahlungen bei Buchung über Kreditorenkonto</field>
6909 <field name="parent_id" ref="chart_skr04_K3BP2c"/>
6910 <field name="reconcile" eval="False"/>
6911 <field name="type">other</field>
6912 <field name="user_type" ref="account_type_liability_de"/>
6915 <record id="chart_skr04_3700" model="account.account.template">
6916 <field name="code">3700</field>
6917 <field name="name">Verbindlichkeiten aus Betriebssteuern und -abgaben</field>
6918 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
6919 <field name="reconcile" eval="False"/>
6920 <field name="type">other</field>
6921 <field name="user_type" ref="account_type_liability_de"/>
6924 <record id="chart_skr04_3701" model="account.account.template">
6925 <field name="code">3701</field>
6926 <field name="name">Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit bis 1 Jahr</field>
6927 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
6928 <field name="reconcile" eval="False"/>
6929 <field name="type">other</field>
6930 <field name="user_type" ref="account_type_liability_de"/>
6933 <record id="chart_skr04_3710" model="account.account.template">
6934 <field name="code">3710</field>
6935 <field name="name">Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit 1 bis 5 Jahre</field>
6936 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
6937 <field name="reconcile" eval="False"/>
6938 <field name="type">other</field>
6939 <field name="user_type" ref="account_type_liability_de"/>
6942 <record id="chart_skr04_3715" model="account.account.template">
6943 <field name="code">3715</field>
6944 <field name="name">Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit größer 5 Jahre</field>
6945 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
6946 <field name="reconcile" eval="False"/>
6947 <field name="type">other</field>
6948 <field name="user_type" ref="account_type_liability_de"/>
6951 <record id="chart_skr04_3720" model="account.account.template">
6952 <field name="code">3720</field>
6953 <field name="name">Verbindlichkeiten aus Lohn und Gehalt</field>
6954 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
6955 <field name="reconcile" eval="False"/>
6956 <field name="type">other</field>
6957 <field name="user_type" ref="account_type_liability_de"/>
6960 <record id="chart_skr04_3725" model="account.account.template">
6961 <field name="code">3725</field>
6962 <field name="name">Verbindlichkeiten für Einbehaltungen von Arbeitnehmern</field>
6963 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
6964 <field name="reconcile" eval="False"/>
6965 <field name="type">other</field>
6966 <field name="user_type" ref="account_type_liability_de"/>
6969 <record id="chart_skr04_3726" model="account.account.template">
6970 <field name="code">3726</field>
6971 <field name="name">Verbindlichkeiten an das Finanzamt aus abzuführendem Bauabzugsbetrag</field>
6972 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
6973 <field name="reconcile" eval="False"/>
6974 <field name="type">other</field>
6975 <field name="user_type" ref="account_type_liability_de"/>
6978 <record id="chart_skr04_3730" model="account.account.template">
6979 <field name="code">3730</field>
6980 <field name="name">Verbindlichkeiten aus Lohn- und Kirchensteuer</field>
6981 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
6982 <field name="reconcile" eval="False"/>
6983 <field name="type">other</field>
6984 <field name="user_type" ref="account_type_liability_de"/>
6987 <record id="chart_skr04_3740" model="account.account.template">
6988 <field name="code">3740</field>
6989 <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit</field>
6990 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
6991 <field name="reconcile" eval="False"/>
6992 <field name="type">other</field>
6993 <field name="user_type" ref="account_type_liability_de"/>
6996 <record id="chart_skr04_3741" model="account.account.template">
6997 <field name="code">3741</field>
6998 <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit bis 1 Jahr</field>
6999 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
7000 <field name="reconcile" eval="False"/>
7001 <field name="type">other</field>
7002 <field name="user_type" ref="account_type_liability_de"/>
7005 <record id="chart_skr04_3750" model="account.account.template">
7006 <field name="code">3750</field>
7007 <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit 1 bis 5 Jahre</field>
7008 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
7009 <field name="reconcile" eval="False"/>
7010 <field name="type">other</field>
7011 <field name="user_type" ref="account_type_liability_de"/>
7014 <record id="chart_skr04_3755" model="account.account.template">
7015 <field name="code">3755</field>
7016 <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit größer 5 Jahre</field>
7017 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
7018 <field name="reconcile" eval="False"/>
7019 <field name="type">other</field>
7020 <field name="user_type" ref="account_type_liability_de"/>
7023 <record id="chart_skr04_3759" model="account.account.template">
7024 <field name="code">3759</field>
7025 <field name="name">Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern</field>
7026 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
7027 <field name="reconcile" eval="False"/>
7028 <field name="type">other</field>
7029 <field name="user_type" ref="account_type_liability_de"/>
7032 <record id="chart_skr04_3760" model="account.account.template">
7033 <field name="code">3760</field>
7034 <field name="name">Verbindlichkeiten aus Einbehaltungen (KapESt und Solz auf KapESt)</field>
7035 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
7036 <field name="reconcile" eval="False"/>
7037 <field name="type">other</field>
7038 <field name="user_type" ref="account_type_liability_de"/>
7041 <record id="chart_skr04_3761" model="account.account.template">
7042 <field name="code">3761</field>
7043 <field name="name">Verbindlichkeiten für Verbrauchsteuern</field>
7044 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
7045 <field name="reconcile" eval="False"/>
7046 <field name="type">other</field>
7047 <field name="user_type" ref="account_type_liability_de"/>
7050 <record id="chart_skr04_3770" model="account.account.template">
7051 <field name="code">3770</field>
7052 <field name="name">Verbindlichkeiten aus Vermögensbildung </field>
7053 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
7054 <field name="reconcile" eval="False"/>
7055 <field name="type">other</field>
7056 <field name="user_type" ref="account_type_liability_de"/>
7059 <record id="chart_skr04_3771" model="account.account.template">
7060 <field name="code">3771</field>
7061 <field name="name">Verbindlichkeiten aus Vermögensbildung - Restlaufzeit bis 1 Jahr</field>
7062 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
7063 <field name="reconcile" eval="False"/>
7064 <field name="type">other</field>
7065 <field name="user_type" ref="account_type_liability_de"/>
7068 <record id="chart_skr04_3780" model="account.account.template">
7069 <field name="code">3780</field>
7070 <field name="name">Verbindlichkeiten aus Vermögensbildung - Restlaufzeit 1 bis 5 Jahre</field>
7071 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
7072 <field name="reconcile" eval="False"/>
7073 <field name="type">other</field>
7074 <field name="user_type" ref="account_type_liability_de"/>
7077 <record id="chart_skr04_3785" model="account.account.template">
7078 <field name="code">3785</field>
7079 <field name="name">Verbindlichkeiten aus Vermögensbildung - Restlaufzeit größer 5 Jahre</field>
7080 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
7081 <field name="reconcile" eval="False"/>
7082 <field name="type">other</field>
7083 <field name="user_type" ref="account_type_liability_de"/>
7086 <record id="chart_skr04_3790" model="account.account.template">
7087 <field name="code">3790</field>
7088 <field name="name">Lohn- und Gehaltsverrechnungskonto</field>
7089 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7090 <field name="reconcile" eval="False"/>
7091 <field name="type">view</field>
7092 <field name="user_type" ref="account_type_liability_de"/>
7095 <record id="chart_skr04_3791" model="account.account.template">
7096 <field name="code">3791</field>
7097 <field name="name">Lohn- und Gehaltsverrechnung § 11 Abs. 2 EStG für § a Abs. 3 EStG</field>
7098 <field name="parent_id" ref="chart_skr04_3790"/>
7099 <field name="reconcile" eval="False"/>
7100 <field name="type">other</field>
7101 <field name="user_type" ref="account_type_liability_de"/>
7104 <record id="chart_skr04_3796" model="account.account.template">
7105 <field name="code">3796</field>
7106 <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit (für § 4/3 EStG)</field>
7107 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
7108 <field name="reconcile" eval="False"/>
7109 <field name="type">other</field>
7110 <field name="user_type" ref="account_type_liability_de"/>
7113 <record id="chart_skr04_3800" model="account.account.template">
7114 <field name="code">3800</field>
7115 <field name="name">Umsatzsteuer</field>
7116 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7117 <field name="reconcile" eval="False"/>
7118 <field name="type">other</field>
7119 <field name="user_type" ref="account_type_liability_de"/>
7122 <record id="chart_skr04_3801" model="account.account.template">
7123 <field name="code">3801</field>
7124 <field name="name">Umsatzsteuer 7%</field>
7125 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7126 <field name="reconcile" eval="False"/>
7127 <field name="type">other</field>
7128 <field name="user_type" ref="account_type_liability_de"/>
7131 <record id="chart_skr04_3802" model="account.account.template">
7132 <field name="code">3802</field>
7133 <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb </field>
7134 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7135 <field name="reconcile" eval="False"/>
7136 <field name="type">other</field>
7137 <field name="user_type" ref="account_type_liability_de"/>
7140 <record id="chart_skr04_3803" model="account.account.template">
7141 <field name="code">3803</field>
7142 <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb 16%</field>
7143 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7144 <field name="reconcile" eval="False"/>
7145 <field name="type">other</field>
7146 <field name="user_type" ref="account_type_liability_de"/>
7149 <record id="chart_skr04_3804" model="account.account.template">
7150 <field name="code">3804</field>
7151 <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb 19%</field>
7152 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7153 <field name="reconcile" eval="False"/>
7154 <field name="type">other</field>
7155 <field name="user_type" ref="account_type_liability_de"/>
7158 <record id="chart_skr04_3805" model="account.account.template">
7159 <field name="code">3805</field>
7160 <field name="name">Umsatzsteuer 16%</field>
7161 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7162 <field name="reconcile" eval="False"/>
7163 <field name="type">other</field>
7164 <field name="user_type" ref="account_type_liability_de"/>
7167 <record id="chart_skr04_3806" model="account.account.template">
7168 <field name="code">3806</field>
7169 <field name="name">Umsatzsteuer 19%</field>
7170 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7171 <field name="reconcile" eval="False"/>
7172 <field name="type">other</field>
7173 <field name="user_type" ref="account_type_liability_de"/>
7176 <record id="chart_skr04_3807" model="account.account.template">
7177 <field name="code">3807</field>
7178 <field name="name">Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen</field>
7179 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7180 <field name="reconcile" eval="False"/>
7181 <field name="type">other</field>
7182 <field name="user_type" ref="account_type_liability_de"/>
7185 <record id="chart_skr04_3808" model="account.account.template">
7186 <field name="code">3808</field>
7187 <field name="name">Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen 19%</field>
7188 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7189 <field name="reconcile" eval="False"/>
7190 <field name="type">other</field>
7191 <field name="user_type" ref="account_type_liability_de"/>
7194 <record id="chart_skr04_3809" model="account.account.template">
7195 <field name="code">3809</field>
7196 <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</field>
7197 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7198 <field name="reconcile" eval="False"/>
7199 <field name="type">other</field>
7200 <field name="user_type" ref="account_type_liability_de"/>
7203 <record id="chart_skr04_K3BP2d" model="account.account.template">
7204 <field name="code">K3BP2d</field>
7205 <field name="name">Steuerrückstellungen oder sonstige Vermögensgegenstände </field>
7206 <field name="parent_id" ref="chart_skr04_K3BP2"/>
7207 <field name="type">view</field>
7208 <field name="user_type" ref="account.account_type_view"/>
7211 <record id="chart_skr04_3810" model="account.account.template">
7212 <field name="code">3810</field>
7213 <field name="name">Umsatzsteuer nicht fällig</field>
7214 <field name="parent_id" ref="chart_skr04_K3BP2d"/>
7215 <field name="reconcile" eval="False"/>
7216 <field name="type">other</field>
7217 <field name="user_type" ref="account_type_liability_de"/>
7220 <record id="chart_skr04_3811" model="account.account.template">
7221 <field name="code">3811</field>
7222 <field name="name">Umsatzsteuer nicht fällig 7%</field>
7223 <field name="parent_id" ref="chart_skr04_K3BP2d"/>
7224 <field name="reconcile" eval="False"/>
7225 <field name="type">other</field>
7226 <field name="user_type" ref="account_type_liability_de"/>
7229 <record id="chart_skr04_3812" model="account.account.template">
7230 <field name="code">3812</field>
7231 <field name="name">Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen</field>
7232 <field name="parent_id" ref="chart_skr04_K3BP2d"/>
7233 <field name="reconcile" eval="False"/>
7234 <field name="type">other</field>
7235 <field name="user_type" ref="account_type_liability_de"/>
7238 <record id="chart_skr04_3813" model="account.account.template">
7239 <field name="code">3813</field>
7240 <field name="name">Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen 16%</field>
7241 <field name="parent_id" ref="chart_skr04_K3BP2d"/>
7242 <field name="reconcile" eval="False"/>
7243 <field name="type">other</field>
7244 <field name="user_type" ref="account_type_liability_de"/>
7247 <record id="chart_skr04_3814" model="account.account.template">
7248 <field name="code">3814</field>
7249 <field name="name">Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen 19%</field>
7250 <field name="parent_id" ref="chart_skr04_K3BP2d"/>
7251 <field name="reconcile" eval="False"/>
7252 <field name="type">other</field>
7253 <field name="user_type" ref="account_type_liability_de"/>
7256 <record id="chart_skr04_3815" model="account.account.template">
7257 <field name="code">3815</field>
7258 <field name="name">Umsatzsteuer nicht fällig 16%</field>
7259 <field name="parent_id" ref="chart_skr04_K3BP2d"/>
7260 <field name="reconcile" eval="False"/>
7261 <field name="type">other</field>
7262 <field name="user_type" ref="account_type_liability_de"/>
7265 <record id="chart_skr04_3816" model="account.account.template">
7266 <field name="code">3816</field>
7267 <field name="name">Umsatzsteuer nicht fällig 19%</field>
7268 <field name="parent_id" ref="chart_skr04_K3BP2d"/>
7269 <field name="reconcile" eval="False"/>
7270 <field name="type">other</field>
7271 <field name="user_type" ref="account_type_liability_de"/>
7274 <record id="chart_skr04_3817" model="account.account.template">
7275 <field name="code">3817</field>
7276 <field name="name">Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen</field>
7277 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
7278 <field name="reconcile" eval="False"/>
7279 <field name="type">other</field>
7280 <field name="user_type" ref="account_type_liability_de"/>
7283 <record id="chart_skr04_3818" model="account.account.template">
7284 <field name="code">3818</field>
7285 <field name="name">Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen/Werlieferungen</field>
7286 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
7287 <field name="reconcile" eval="False"/>
7288 <field name="type">other</field>
7289 <field name="user_type" ref="account_type_liability_de"/>
7292 <record id="chart_skr04_3820" model="account.account.template">
7293 <field name="code">3820</field>
7294 <field name="name">Umsatzsteuer- Vorauszahlungen</field>
7295 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7296 <field name="reconcile" eval="False"/>
7297 <field name="type">other</field>
7298 <field name="user_type" ref="account_type_liability_de"/>
7301 <record id="chart_skr04_3830" model="account.account.template">
7302 <field name="code">3830</field>
7303 <field name="name">Umsatzsteuer- Vorauszahlungen 1/11</field>
7304 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7305 <field name="reconcile" eval="False"/>
7306 <field name="type">other</field>
7307 <field name="user_type" ref="account_type_liability_de"/>
7310 <record id="chart_skr04_3832" model="account.account.template">
7311 <field name="code">3832</field>
7312 <field name="name">Nachsteuer- UStVA Kz. 65</field>
7313 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7314 <field name="reconcile" eval="False"/>
7315 <field name="type">other</field>
7316 <field name="user_type" ref="account_type_liability_de"/>
7319 <record id="chart_skr04_3834" model="account.account.template">
7320 <field name="code">3834</field>
7321 <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer</field>
7322 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7323 <field name="reconcile" eval="False"/>
7324 <field name="type">other</field>
7325 <field name="user_type" ref="account_type_liability_de"/>
7328 <record id="chart_skr04_3835" model="account.account.template">
7329 <field name="code">3835</field>
7330 <field name="name">Umsatzsteuer nach §13b UStG</field>
7331 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7332 <field name="reconcile" eval="False"/>
7333 <field name="type">other</field>
7334 <field name="user_type" ref="account_type_liability_de"/>
7337 <record id="chart_skr04_3836" model="account.account.template">
7338 <field name="code">3836</field>
7339 <field name="name">Umsatzsteuer nach §13b UStG 16%</field>
7340 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7341 <field name="reconcile" eval="False"/>
7342 <field name="type">other</field>
7343 <field name="user_type" ref="account_type_liability_de"/>
7346 <record id="chart_skr04_3837" model="account.account.template">
7347 <field name="code">3837</field>
7348 <field name="name">Umsatzsteuer nach §13b UStG 19%</field>
7349 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7350 <field name="reconcile" eval="False"/>
7351 <field name="type">other</field>
7352 <field name="user_type" ref="account_type_liability_de"/>
7355 <record id="chart_skr04_3839" model="account.account.template">
7356 <field name="code">3839</field>
7357 <field name="name">Umsatzsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager</field>
7358 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7359 <field name="reconcile" eval="False"/>
7360 <field name="type">other</field>
7361 <field name="user_type" ref="account_type_liability_de"/>
7364 <record id="chart_skr04_3840" model="account.account.template">
7365 <field name="code">3840</field>
7366 <field name="name">Umsatzsteuer laufendes Jahr</field>
7367 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7368 <field name="reconcile" eval="False"/>
7369 <field name="type">other</field>
7370 <field name="user_type" ref="account_type_liability_de"/>
7373 <record id="chart_skr04_3841" model="account.account.template">
7374 <field name="code">3841</field>
7375 <field name="name">Umsatzsteuer Vorjahr</field>
7376 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7377 <field name="reconcile" eval="False"/>
7378 <field name="type">other</field>
7379 <field name="user_type" ref="account_type_liability_de"/>
7382 <record id="chart_skr04_3845" model="account.account.template">
7383 <field name="code">3845</field>
7384 <field name="name">Umsatzsteuer frühere Jahre</field>
7385 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7386 <field name="reconcile" eval="False"/>
7387 <field name="type">other</field>
7388 <field name="user_type" ref="account_type_liability_de"/>
7391 <record id="chart_skr04_3850" model="account.account.template">
7392 <field name="code">3850</field>
7393 <field name="name">Einfuhrumsatzsteuer aufgeschoben bis</field>
7394 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7395 <field name="reconcile" eval="False"/>
7396 <field name="type">other</field>
7397 <field name="user_type" ref="account_type_liability_de"/>
7400 <record id="chart_skr04_3851" model="account.account.template">
7401 <field name="code">3851</field>
7402 <field name="name">In Rechnung unrichtig oder unberechtigt ausgewiesene Steuerbeträge- UStVA Kz. 69</field>
7403 <field name="parent_id" ref="chart_skr04_K3BP2b"/>
7404 <field name="reconcile" eval="False"/>
7405 <field name="type">other</field>
7406 <field name="user_type" ref="account_type_liability_de"/>
7409 <record id="chart_skr04_3854" model="account.account.template">
7410 <field name="code">3854</field>
7411 <field name="name">Steuerzahlungen an andere EG-Länder</field>
7412 <field name="parent_id" ref="chart_skr04_K3BP2a"/>
7413 <field name="reconcile" eval="False"/>
7414 <field name="type">other</field>
7415 <field name="user_type" ref="account_type_liability_de"/>
7418 <record id="chart_skr04_K3BP3" model="account.account.template">
7419 <field name="code">K3BP3</field>
7420 <field name="name">Rechnungsabgrenzungsposten</field>
7421 <field name="parent_id" ref="chart_skr04_K3BP"/>
7422 <field name="type">view</field>
7423 <field name="user_type" ref="account.account_type_view"/>
7426 <record id="chart_skr04_K3BP31" model="account.account.template">
7427 <field name="code">K3BP31</field>
7428 <field name="name">Rechnungsabgrenzungsposten</field>
7429 <field name="parent_id" ref="chart_skr04_K3BP3"/>
7430 <field name="type">view</field>
7431 <field name="user_type" ref="account.account_type_view"/>
7434 <record id="chart_skr04_3900" model="account.account.template">
7435 <field name="code">3900</field>
7436 <field name="name">Passive Rechnungsabgrenzung</field>
7437 <field name="parent_id" ref="chart_skr04_K3BP31"/>
7438 <field name="reconcile" eval="False"/>
7439 <field name="type">other</field>
7440 <field name="user_type" ref="account_type_liability_de"/>
7443 <record id="chart_skr04_K3BP32" model="account.account.template">
7444 <field name="code">K3BP32</field>
7445 <field name="name">Sonstige Passiva oder sontige Aktiva</field>
7446 <field name="parent_id" ref="chart_skr04_K3BP3"/>
7447 <field name="type">view</field>
7448 <field name="user_type" ref="account.account_type_view"/>
7451 <record id="chart_skr04_3950" model="account.account.template">
7452 <field name="code">3950</field>
7453 <field name="name">Abgrenzungen zur unterjährigen Kostenverrechnung für BWA</field>
7454 <field name="parent_id" ref="chart_skr04_K3BP32"/>
7455 <field name="reconcile" eval="False"/>
7456 <field name="type">other</field>
7457 <field name="user_type" ref="account_type_liability_de"/>
7460 <record id="chart_skr04_K4GVE1" model="account.account.template">
7461 <field name="code">K4GVE1</field>
7462 <field name="name">Umsatzerlöse</field>
7463 <field name="parent_id" ref="chart_skr04_K4GVE"/>
7464 <field name="type">view</field>
7465 <field name="user_type" ref="account.account_type_view"/>
7468 <record id="chart_skr04_K4GVE11" model="account.account.template">
7469 <field name="code">K4GVE11</field>
7470 <field name="name">Umsatzerlöse</field>
7471 <field name="parent_id" ref="chart_skr04_K4GVE1"/>
7472 <field name="type">view</field>
7473 <field name="user_type" ref="account.account_type_view"/>
7476 <record id="chart_skr04_4000" model="account.account.template">
7477 <field name="code">4000</field>
7478 <field name="name">Umsatzerlöse (zur fr. Verfügung)</field>
7479 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7480 <field name="reconcile" eval="False"/>
7481 <field name="type">other</field>
7482 <field name="user_type" ref="account_type_income_de"/>
7485 <record id="chart_skr04_4100" model="account.account.template">
7486 <field name="code">4100</field>
7487 <field name="name">Steuerfreie Umsätze §4 Nr. 8 ff. UStG</field>
7488 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7489 <field name="reconcile" eval="False"/>
7490 <field name="type">other</field>
7491 <field name="user_type" ref="account_type_income_de"/>
7494 <record id="chart_skr04_4105" model="account.account.template">
7495 <field name="code">4105</field>
7496 <field name="name">Steuerfreie Umsätze nach § 4 Nr. 12 UStG (Vermietung und Verpackung)</field>
7497 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7498 <field name="reconcile" eval="False"/>
7499 <field name="type">other</field>
7500 <field name="user_type" ref="account_type_income_de"/>
7503 <record id="chart_skr04_4110" model="account.account.template">
7504 <field name="code">4110</field>
7505 <field name="name">Sonstige steuerfreie Umsätze Inland</field>
7506 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7507 <field name="reconcile" eval="False"/>
7508 <field name="type">other</field>
7509 <field name="user_type" ref="account_type_income_de"/>
7512 <record id="chart_skr04_4120" model="account.account.template">
7513 <field name="code">4120</field>
7514 <field name="name">Steuerfreie Umsätze §4 Nr. 1a UStG</field>
7515 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7516 <field name="reconcile" eval="False"/>
7517 <field name="type">other</field>
7518 <field name="user_type" ref="account_type_income_de"/>
7521 <record id="chart_skr04_4125" model="account.account.template">
7522 <field name="code">4125</field>
7523 <field name="name">Steuerfreie innergemeinschaftliche Lieferungen §4 Nr. 1b UStG</field>
7524 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7525 <field name="reconcile" eval="False"/>
7526 <field name="type">other</field>
7527 <field name="user_type" ref="account_type_income_de"/>
7530 <record id="chart_skr04_4130" model="account.account.template">
7531 <field name="code">4130</field>
7532 <field name="name">Lieferungen des ersten Abnehmers bei innergemeinschaftlichen Dreiecksgeschäften § 25b abs. UStG</field>
7533 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7534 <field name="reconcile" eval="False"/>
7535 <field name="type">other</field>
7536 <field name="user_type" ref="account_type_income_de"/>
7539 <record id="chart_skr04_4135" model="account.account.template">
7540 <field name="code">4135</field>
7541 <field name="name">Steuerfreie innergemeinschaftliche Lieferungen von Neufahrzeugen an Abnehmer ohne Umsatzsteuer-Identifikationsnummer</field>
7542 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7543 <field name="reconcile" eval="False"/>
7544 <field name="type">other</field>
7545 <field name="user_type" ref="account_type_income_de"/>
7548 <record id="chart_skr04_4140" model="account.account.template">
7549 <field name="code">4140</field>
7550 <field name="name">Steuerfreie Umsätze offshore etc.</field>
7551 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7552 <field name="reconcile" eval="False"/>
7553 <field name="type">other</field>
7554 <field name="user_type" ref="account_type_income_de"/>
7557 <record id="chart_skr04_4150" model="account.account.template">
7558 <field name="code">4150</field>
7559 <field name="name">Sonstige steuerfreie Umsätze (z.B. § 4 Nr. 2-7 UStG)</field>
7560 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7561 <field name="reconcile" eval="False"/>
7562 <field name="type">other</field>
7563 <field name="user_type" ref="account_type_income_de"/>
7566 <record id="chart_skr04_4160" model="account.account.template">
7567 <field name="code">4160</field>
7568 <field name="name">Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend</field>
7569 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7570 <field name="reconcile" eval="False"/>
7571 <field name="type">other</field>
7572 <field name="user_type" ref="account_type_income_de"/>
7575 <record id="chart_skr04_4180" model="account.account.template">
7576 <field name="code">4180</field>
7577 <field name="name">Erlöse. Die mit den Durchschnittssätzen des § 24 UStG versteuert werden</field>
7578 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7579 <field name="reconcile" eval="False"/>
7580 <field name="type">other</field>
7581 <field name="user_type" ref="account_type_income_de"/>
7584 <record id="chart_skr04_4185" model="account.account.template">
7585 <field name="code">4185</field>
7586 <field name="name">Erlöse als Kleinunternehmer i.S.d. § 19 Abs. 1 UStG</field>
7587 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7588 <field name="reconcile" eval="False"/>
7589 <field name="type">other</field>
7590 <field name="user_type" ref="account_type_income_de"/>
7593 <record id="chart_skr04_4186" model="account.account.template">
7594 <field name="code">4186</field>
7595 <field name="name">Erlöse aus Geldspielautomaten 19% USt</field>
7596 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7597 <field name="reconcile" eval="False"/>
7598 <field name="type">other</field>
7599 <field name="user_type" ref="account_type_income_de"/>
7602 <record id="chart_skr04_4187" model="account.account.template">
7603 <field name="code">4187</field>
7604 <field name="name">Erlöse aus Geldspielautomaten 16% USt</field>
7605 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7606 <field name="reconcile" eval="False"/>
7607 <field name="type">other</field>
7608 <field name="user_type" ref="account_type_income_de"/>
7611 <record id="chart_skr04_4200" model="account.account.template">
7612 <field name="code">4200</field>
7613 <field name="name">Erlöse</field>
7614 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7615 <field name="reconcile" eval="False"/>
7616 <field name="type">other</field>
7617 <field name="user_type" ref="account_type_income_de"/>
7620 <record id="chart_skr04_4300" model="account.account.template">
7621 <field name="code">4300</field>
7622 <field name="name">Erlöse 7% USt</field>
7623 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7624 <field name="reconcile" eval="False"/>
7625 <field name="type">other</field>
7626 <field name="user_type" ref="account_type_income_de"/>
7629 <record id="chart_skr04_4310" model="account.account.template">
7630 <field name="code">4310</field>
7631 <field name="name">Erlöse aus im Inland steuerpflichtigen EG-Lieferungen 7% USt</field>
7632 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7633 <field name="reconcile" eval="False"/>
7634 <field name="type">other</field>
7635 <field name="user_type" ref="account_type_income_de"/>
7638 <record id="chart_skr04_4315" model="account.account.template">
7639 <field name="code">4315</field>
7640 <field name="name">Erlöse aus im Inland steuerpflichtigen EG-Lieferungen 19% USt</field>
7641 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7642 <field name="reconcile" eval="False"/>
7643 <field name="type">other</field>
7644 <field name="user_type" ref="account_type_income_de"/>
7647 <record id="chart_skr04_4320" model="account.account.template">
7648 <field name="code">4320</field>
7649 <field name="name">Erlöse aus im anderen EG-Land steuerpflichtigen Lieferungen</field>
7650 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7651 <field name="reconcile" eval="False"/>
7652 <field name="type">other</field>
7653 <field name="user_type" ref="account_type_income_de"/>
7656 <record id="chart_skr04_4330" model="account.account.template">
7657 <field name="code">4330</field>
7658 <field name="name">Erlöse aus im Inland steuerpflichtigen EG-Lieferungen 16% USt</field>
7659 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7660 <field name="reconcile" eval="False"/>
7661 <field name="type">other</field>
7662 <field name="user_type" ref="account_type_income_de"/>
7665 <record id="chart_skr04_4337" model="account.account.template">
7666 <field name="code">4337</field>
7667 <field name="name">Erlöse aus Leistungen- für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet</field>
7668 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7669 <field name="reconcile" eval="False"/>
7670 <field name="type">other</field>
7671 <field name="user_type" ref="account_type_income_de"/>
7674 <record id="chart_skr04_4338" model="account.account.template">
7675 <field name="code">4338</field>
7676 <field name="name">Erlöse aus im Drittland steuerbaren Leistungen- im Inland ncht steuerbare Umsätze</field>
7677 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7678 <field name="reconcile" eval="False"/>
7679 <field name="type">other</field>
7680 <field name="user_type" ref="account_type_income_de"/>
7683 <record id="chart_skr04_4339" model="account.account.template">
7684 <field name="code">4339</field>
7685 <field name="name">Erlöse aus im anderen EG-Land steuerbaren Leistungen- im Inland nicht steuerbare Umsätze</field>
7686 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7687 <field name="reconcile" eval="False"/>
7688 <field name="type">other</field>
7689 <field name="user_type" ref="account_type_income_de"/>
7692 <record id="chart_skr04_4340" model="account.account.template">
7693 <field name="code">4340</field>
7694 <field name="name">Erlöse 16% USt</field>
7695 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7696 <field name="reconcile" eval="False"/>
7697 <field name="type">other</field>
7698 <field name="user_type" ref="account_type_income_de"/>
7701 <record id="chart_skr04_4400" model="account.account.template">
7702 <field name="code">4400</field>
7703 <field name="name">Erlöse 19% USt</field>
7704 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7705 <field name="reconcile" eval="False"/>
7706 <field name="type">other</field>
7707 <field name="user_type" ref="account_type_income_de"/>
7710 <record id="chart_skr04_4401" model="account.account.template">
7711 <field name="code">4401</field>
7712 <field name="name">* Vorausberechnete Einnahmen</field>
7713 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7714 <field name="reconcile" eval="False"/>
7715 <field name="type">other</field>
7716 <field name="user_type" ref="account_type_income_de"/>
7719 <record id="chart_skr04_4402" model="account.account.template">
7720 <field name="code">4402</field>
7721 <field name="name">* Sonstige Einnahmen</field>
7722 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7723 <field name="reconcile" eval="False"/>
7724 <field name="type">other</field>
7725 <field name="user_type" ref="account_type_income_de"/>
7728 <record id="chart_skr04_4403" model="account.account.template">
7729 <field name="code">4403</field>
7730 <field name="name">* Konto Kasse Ertrag</field>
7731 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7732 <field name="reconcile" eval="False"/>
7733 <field name="type">other</field>
7734 <field name="user_type" ref="account_type_income_de"/>
7737 <record id="chart_skr04_4410" model="account.account.template">
7738 <field name="code">4410</field>
7739 <field name="name">Erlöse 19% USt</field>
7740 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7741 <field name="reconcile" eval="False"/>
7742 <field name="type">other</field>
7743 <field name="user_type" ref="account_type_income_de"/>
7746 <record id="chart_skr04_4499" model="account.account.template">
7747 <field name="code">4499</field>
7748 <field name="name">Nicht abgerechnete Einnahmen</field>
7749 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7750 <field name="reconcile" eval="False"/>
7751 <field name="type">other</field>
7752 <field name="user_type" ref="account_type_income_de"/>
7755 <record id="chart_skr04_4510" model="account.account.template">
7756 <field name="code">4510</field>
7757 <field name="name">Erlöse Abfallverwertung</field>
7758 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7759 <field name="reconcile" eval="False"/>
7760 <field name="type">other</field>
7761 <field name="user_type" ref="account_type_income_de"/>
7764 <record id="chart_skr04_4520" model="account.account.template">
7765 <field name="code">4520</field>
7766 <field name="name">Erlöse Leergut</field>
7767 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7768 <field name="reconcile" eval="False"/>
7769 <field name="type">other</field>
7770 <field name="user_type" ref="account_type_income_de"/>
7773 <record id="chart_skr04_4560" model="account.account.template">
7774 <field name="code">4560</field>
7775 <field name="name">Provisionsumsätze</field>
7776 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7777 <field name="reconcile" eval="False"/>
7778 <field name="type">other</field>
7779 <field name="user_type" ref="account_type_income_de"/>
7782 <record id="chart_skr04_4564" model="account.account.template">
7783 <field name="code">4564</field>
7784 <field name="name">Provisionsumsätze- steuerfrei (§4 Nr. 8 ff. UStG)</field>
7785 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7786 <field name="reconcile" eval="False"/>
7787 <field name="type">other</field>
7788 <field name="user_type" ref="account_type_income_de"/>
7791 <record id="chart_skr04_4565" model="account.account.template">
7792 <field name="code">4565</field>
7793 <field name="name">Provisionsumsätze- steuerfrei (§4 Nr. 5 UStG)</field>
7794 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7795 <field name="reconcile" eval="False"/>
7796 <field name="type">other</field>
7797 <field name="user_type" ref="account_type_income_de"/>
7800 <record id="chart_skr04_4566" model="account.account.template">
7801 <field name="code">4566</field>
7802 <field name="name">Provisionsumsätze 7% USt</field>
7803 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7804 <field name="reconcile" eval="False"/>
7805 <field name="type">other</field>
7806 <field name="user_type" ref="account_type_income_de"/>
7809 <record id="chart_skr04_4568" model="account.account.template">
7810 <field name="code">4568</field>
7811 <field name="name">Provisionsumsätze 16% USt</field>
7812 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7813 <field name="reconcile" eval="False"/>
7814 <field name="type">other</field>
7815 <field name="user_type" ref="account_type_income_de"/>
7818 <record id="chart_skr04_4569" model="account.account.template">
7819 <field name="code">4569</field>
7820 <field name="name">Provisionsumsätze 19% USt</field>
7821 <field name="parent_id" ref="chart_skr04_K4GVE11"/>
7822 <field name="reconcile" eval="False"/>
7823 <field name="type">other</field>
7824 <field name="user_type" ref="account_type_income_de"/>
7827 <record id="chart_skr04_K4GVE12" model="account.account.template">
7828 <field name="code">K4GVE12</field>
7829 <field name="name">Sotige betriebliche Erträge</field>
7830 <field name="parent_id" ref="chart_skr04_K4GVE1"/>
7831 <field name="type">view</field>
7832 <field name="user_type" ref="account.account_type_view"/>
7835 <record id="chart_skr04_4570" model="account.account.template">
7836 <field name="code">4570</field>
7837 <field name="name">Provision- sonstige Erträge</field>
7838 <field name="parent_id" ref="chart_skr04_K4GVE12"/>
7839 <field name="reconcile" eval="False"/>
7840 <field name="type">other</field>
7841 <field name="user_type" ref="account_type_income_de"/>
7844 <record id="chart_skr04_4574" model="account.account.template">
7845 <field name="code">4574</field>
7846 <field name="name">Provision- sonstige Erträge steuerfrei (§ 4 Nr. 8 ff. UStG)</field>
7847 <field name="parent_id" ref="chart_skr04_K4GVE12"/>
7848 <field name="reconcile" eval="False"/>
7849 <field name="type">other</field>
7850 <field name="user_type" ref="account_type_income_de"/>
7853 <record id="chart_skr04_4575" model="account.account.template">
7854 <field name="code">4575</field>
7855 <field name="name">Provision- sonstige Erträge steuerfrei (§ 4 Nr. 5 UStG)</field>
7856 <field name="parent_id" ref="chart_skr04_K4GVE12"/>
7857 <field name="reconcile" eval="False"/>
7858 <field name="type">other</field>
7859 <field name="user_type" ref="account_type_income_de"/>
7862 <record id="chart_skr04_4576" model="account.account.template">
7863 <field name="code">4576</field>
7864 <field name="name">Provision- sonstige Erträge 7% USt</field>
7865 <field name="parent_id" ref="chart_skr04_K4GVE12"/>
7866 <field name="reconcile" eval="False"/>
7867 <field name="type">other</field>
7868 <field name="user_type" ref="account_type_income_de"/>
7871 <record id="chart_skr04_4578" model="account.account.template">
7872 <field name="code">4578</field>
7873 <field name="name">Provision- sonstige Erträge 16% USt</field>
7874 <field name="parent_id" ref="chart_skr04_K4GVE12"/>
7875 <field name="reconcile" eval="False"/>
7876 <field name="type">other</field>
7877 <field name="user_type" ref="account_type_income_de"/>
7880 <record id="chart_skr04_4579" model="account.account.template">
7881 <field name="code">4579</field>
7882 <field name="name">Provision- sonstige Erträge 19% USt</field>
7883 <field name="parent_id" ref="chart_skr04_K4GVE12"/>
7884 <field name="reconcile" eval="False"/>
7885 <field name="type">other</field>
7886 <field name="user_type" ref="account_type_income_de"/>
7889 <record id="chart_skr04_K4GVE2" model="account.account.template">
7890 <field name="code">K4GVE2</field>
7891 <field name="name">Statistische Konten EüR</field>
7892 <field name="parent_id" ref="chart_skr04_K4GVE"/>
7893 <field name="type">view</field>
7894 <field name="user_type" ref="account.account_type_view"/>
7897 <record id="chart_skr04_K4GVE21" model="account.account.template">
7898 <field name="code">K4GVE21</field>
7899 <field name="name">Umsatzerlöse</field>
7900 <field name="parent_id" ref="chart_skr04_K4GVE2"/>
7901 <field name="type">view</field>
7902 <field name="user_type" ref="account.account_type_view"/>
7905 <record id="chart_skr04_4580" model="account.account.template">
7906 <field name="code">4580</field>
7907 <field name="name">Statistisches Konto Erlöse zum allgemeinen Umsatzsteuersatz (EüR)</field>
7908 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
7909 <field name="reconcile" eval="False"/>
7910 <field name="type">other</field>
7911 <field name="user_type" ref="account_type_income_de"/>
7914 <record id="chart_skr04_4581" model="account.account.template">
7915 <field name="code">4581</field>
7916 <field name="name">Statistisches Konto Erlöse zum ermäßigten Umsatzsteuersatz (EüR)</field>
7917 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
7918 <field name="reconcile" eval="False"/>
7919 <field name="type">other</field>
7920 <field name="user_type" ref="account_type_income_de"/>
7923 <record id="chart_skr04_4582" model="account.account.template">
7924 <field name="code">4582</field>
7925 <field name="name">Statistisches konto Erlöse steuerfrei und nicht steuerbar (EüR)</field>
7926 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
7927 <field name="reconcile" eval="False"/>
7928 <field name="type">other</field>
7929 <field name="user_type" ref="account_type_income_de"/>
7932 <record id="chart_skr04_4589" model="account.account.template">
7933 <field name="code">4589</field>
7934 <field name="name">Gegenkonto 4580-4582 bei Aufteilung der Erlöse nach Steuersätzen (EüR)</field>
7935 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
7936 <field name="reconcile" eval="False"/>
7937 <field name="type">other</field>
7938 <field name="user_type" ref="account_type_income_de"/>
7941 <record id="chart_skr04_4600" model="account.account.template">
7942 <field name="code">4600</field>
7943 <field name="name">Unentgeltliche Wertabgaben</field>
7944 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
7945 <field name="reconcile" eval="False"/>
7946 <field name="type">other</field>
7947 <field name="user_type" ref="account_type_income_de"/>
7950 <record id="chart_skr04_4605" model="account.account.template">
7951 <field name="code">4605</field>
7952 <field name="name">Entnahme von Gegensänden ohne USt</field>
7953 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
7954 <field name="reconcile" eval="False"/>
7955 <field name="type">other</field>
7956 <field name="user_type" ref="account_type_income_de"/>
7959 <record id="chart_skr04_4610" model="account.account.template">
7960 <field name="code">4610</field>
7961 <field name="name">Entnahme durh Unternehmer für Zwecke außerhalb des Unternehmens (Waren) 7% USt</field>
7962 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
7963 <field name="reconcile" eval="False"/>
7964 <field name="type">other</field>
7965 <field name="user_type" ref="account_type_income_de"/>
7968 <record id="chart_skr04_4619" model="account.account.template">
7969 <field name="code">4619</field>
7970 <field name="name">Entnahme durch Unternehmer für Zwecke außerhalb des Unternehmens (Waren) ohne USt</field>
7971 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
7972 <field name="reconcile" eval="False"/>
7973 <field name="type">other</field>
7974 <field name="user_type" ref="account_type_income_de"/>
7977 <record id="chart_skr04_4620" model="account.account.template">
7978 <field name="code">4620</field>
7979 <field name="name">Entnahme durch den Unternehmer für Zwecke außerhalb des Unternehmens (Waren) 19% USt</field>
7980 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
7981 <field name="reconcile" eval="False"/>
7982 <field name="type">other</field>
7983 <field name="user_type" ref="account_type_income_de"/>
7986 <record id="chart_skr04_4627" model="account.account.template">
7987 <field name="code">4627</field>
7988 <field name="name">Entnahme durch den Unternehmer für Zwecke außerhalb des Unternehmens (Waren) 16% USt</field>
7989 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
7990 <field name="reconcile" eval="False"/>
7991 <field name="type">other</field>
7992 <field name="user_type" ref="account_type_income_de"/>
7995 <record id="chart_skr04_K4GVE22" model="account.account.template">
7996 <field name="code">K4GVE22</field>
7997 <field name="name">Sonstige betriebliche Erträge</field>
7998 <field name="parent_id" ref="chart_skr04_K4GVE2"/>
7999 <field name="type">view</field>
8000 <field name="user_type" ref="account.account_type_view"/>
8003 <record id="chart_skr04_4630" model="account.account.template">
8004 <field name="code">4630</field>
8005 <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 7% USt</field>
8006 <field name="parent_id" ref="chart_skr04_K4GVE22"/>
8007 <field name="reconcile" eval="False"/>
8008 <field name="type">other</field>
8009 <field name="user_type" ref="account_type_income_de"/>
8012 <record id="chart_skr04_4637" model="account.account.template">
8013 <field name="code">4637</field>
8014 <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens ohne USt</field>
8015 <field name="parent_id" ref="chart_skr04_K4GVE22"/>
8016 <field name="reconcile" eval="False"/>
8017 <field name="type">other</field>
8018 <field name="user_type" ref="account_type_income_de"/>
8021 <record id="chart_skr04_4638" model="account.account.template">
8022 <field name="code">4638</field>
8023 <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens ohne USt (Telefon-Nutzung)</field>
8024 <field name="parent_id" ref="chart_skr04_K4GVE22"/>
8025 <field name="reconcile" eval="False"/>
8026 <field name="type">other</field>
8027 <field name="user_type" ref="account_type_income_de"/>
8030 <record id="chart_skr04_4639" model="account.account.template">
8031 <field name="code">4639</field>
8032 <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens ohne USt (Kfz-Nutzung)</field>
8033 <field name="parent_id" ref="chart_skr04_K4GVE22"/>
8034 <field name="reconcile" eval="False"/>
8035 <field name="type">other</field>
8036 <field name="user_type" ref="account_type_income_de"/>
8039 <record id="chart_skr04_4640" model="account.account.template">
8040 <field name="code">4640</field>
8041 <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 19% USt</field>
8042 <field name="parent_id" ref="chart_skr04_K4GVE22"/>
8043 <field name="reconcile" eval="False"/>
8044 <field name="type">other</field>
8045 <field name="user_type" ref="account_type_income_de"/>
8048 <record id="chart_skr04_4645" model="account.account.template">
8049 <field name="code">4645</field>
8050 <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 19% USt (Kfz-Nutzung)</field>
8051 <field name="parent_id" ref="chart_skr04_K4GVE22"/>
8052 <field name="reconcile" eval="False"/>
8053 <field name="type">other</field>
8054 <field name="user_type" ref="account_type_income_de"/>
8057 <record id="chart_skr04_4646" model="account.account.template">
8058 <field name="code">4646</field>
8059 <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 19% USt (Telefon-Nutzung)</field>
8060 <field name="parent_id" ref="chart_skr04_K4GVE22"/>
8061 <field name="reconcile" eval="False"/>
8062 <field name="type">other</field>
8063 <field name="user_type" ref="account_type_income_de"/>
8066 <record id="chart_skr04_4647" model="account.account.template">
8067 <field name="code">4647</field>
8068 <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 16% USt</field>
8069 <field name="parent_id" ref="chart_skr04_K4GVE22"/>
8070 <field name="reconcile" eval="False"/>
8071 <field name="type">other</field>
8072 <field name="user_type" ref="account_type_income_de"/>
8075 <record id="chart_skr04_4648" model="account.account.template">
8076 <field name="code">4648</field>
8077 <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 16% USt (Kfz-Nutzung)</field>
8078 <field name="parent_id" ref="chart_skr04_K4GVE22"/>
8079 <field name="reconcile" eval="False"/>
8080 <field name="type">other</field>
8081 <field name="user_type" ref="account_type_income_de"/>
8084 <record id="chart_skr04_4649" model="account.account.template">
8085 <field name="code">4649</field>
8086 <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 16% USt (Telefon-Nutzung)</field>
8087 <field name="parent_id" ref="chart_skr04_K4GVE22"/>
8088 <field name="reconcile" eval="False"/>
8089 <field name="type">other</field>
8090 <field name="user_type" ref="account_type_income_de"/>
8093 <record id="chart_skr04_4650" model="account.account.template">
8094 <field name="code">4650</field>
8095 <field name="name">Unentgeltliche Erbringung einer sonstigen Leistung 7% USt</field>
8096 <field name="parent_id" ref="chart_skr04_K4GVE22"/>
8097 <field name="reconcile" eval="False"/>
8098 <field name="type">other</field>
8099 <field name="user_type" ref="account_type_income_de"/>
8102 <record id="chart_skr04_4659" model="account.account.template">
8103 <field name="code">4659</field>
8104 <field name="name">Unentgeltliche Erbringung einer sostigen Leistung ohne USt</field>
8105 <field name="parent_id" ref="chart_skr04_K4GVE22"/>
8106 <field name="reconcile" eval="False"/>
8107 <field name="type">other</field>
8108 <field name="user_type" ref="account_type_income_de"/>
8111 <record id="chart_skr04_4660" model="account.account.template">
8112 <field name="code">4660</field>
8113 <field name="name">Unentgeltliche Erbringung einer sostigen Leistung 19% USt</field>
8114 <field name="parent_id" ref="chart_skr04_K4GVE22"/>
8115 <field name="reconcile" eval="False"/>
8116 <field name="type">other</field>
8117 <field name="user_type" ref="account_type_income_de"/>
8120 <record id="chart_skr04_4667" model="account.account.template">
8121 <field name="code">4667</field>
8122 <field name="name">Unentgeltliche Erbringung einer sostigen Leistung 16% USt</field>
8123 <field name="parent_id" ref="chart_skr04_K4GVE22"/>
8124 <field name="reconcile" eval="False"/>
8125 <field name="type">other</field>
8126 <field name="user_type" ref="account_type_income_de"/>
8129 <record id="chart_skr04_4670" model="account.account.template">
8130 <field name="code">4670</field>
8131 <field name="name">Unentgeltliche Zuwendung von Waren 7% USt</field>
8132 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8133 <field name="reconcile" eval="False"/>
8134 <field name="type">other</field>
8135 <field name="user_type" ref="account_type_income_de"/>
8138 <record id="chart_skr04_4679" model="account.account.template">
8139 <field name="code">4679</field>
8140 <field name="name">Unentgeltliche Zuwendung von Waren ohne USt</field>
8141 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8142 <field name="reconcile" eval="False"/>
8143 <field name="type">other</field>
8144 <field name="user_type" ref="account_type_income_de"/>
8147 <record id="chart_skr04_4680" model="account.account.template">
8148 <field name="code">4680</field>
8149 <field name="name">Unentgeltliche Zuwendung von Waren 19% USt</field>
8150 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8151 <field name="reconcile" eval="False"/>
8152 <field name="type">other</field>
8153 <field name="user_type" ref="account_type_income_de"/>
8156 <record id="chart_skr04_4685" model="account.account.template">
8157 <field name="code">4685</field>
8158 <field name="name">Unentgeltliche Zuwendung von Waren 16% USt</field>
8159 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8160 <field name="reconcile" eval="False"/>
8161 <field name="type">other</field>
8162 <field name="user_type" ref="account_type_income_de"/>
8165 <record id="chart_skr04_4686" model="account.account.template">
8166 <field name="code">4686</field>
8167 <field name="name">Unentgeltliche Zuwendung von Gegenständen 19% USt</field>
8168 <field name="parent_id" ref="chart_skr04_K4GVE22"/>
8169 <field name="reconcile" eval="False"/>
8170 <field name="type">other</field>
8171 <field name="user_type" ref="account_type_income_de"/>
8174 <record id="chart_skr04_4688" model="account.account.template">
8175 <field name="code">4688</field>
8176 <field name="name">Unentgeltliche Zuwendung von Gegenständen 16% USt</field>
8177 <field name="parent_id" ref="chart_skr04_K4GVE22"/>
8178 <field name="reconcile" eval="False"/>
8179 <field name="type">other</field>
8180 <field name="user_type" ref="account_type_income_de"/>
8183 <record id="chart_skr04_4689" model="account.account.template">
8184 <field name="code">4689</field>
8185 <field name="name">Unentgeltliche Zuwendung von Gegenständen ohne USt</field>
8186 <field name="parent_id" ref="chart_skr04_K4GVE22"/>
8187 <field name="reconcile" eval="False"/>
8188 <field name="type">other</field>
8189 <field name="user_type" ref="account_type_income_de"/>
8192 <record id="chart_skr04_4690" model="account.account.template">
8193 <field name="code">4690</field>
8194 <field name="name">Nicht steuerbare umsätze (Innenumsätze)</field>
8195 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8196 <field name="reconcile" eval="False"/>
8197 <field name="type">other</field>
8198 <field name="user_type" ref="account_type_income_de"/>
8201 <record id="chart_skr04_4695" model="account.account.template">
8202 <field name="code">4695</field>
8203 <field name="name">Umsatzsteuervergütung</field>
8204 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8205 <field name="reconcile" eval="False"/>
8206 <field name="type">other</field>
8207 <field name="user_type" ref="account_type_income_de"/>
8210 <record id="chart_skr04_4700" model="account.account.template">
8211 <field name="code">4700</field>
8212 <field name="name">Erlösschmälerungen</field>
8213 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8214 <field name="reconcile" eval="False"/>
8215 <field name="type">other</field>
8216 <field name="user_type" ref="account_type_income_de"/>
8219 <record id="chart_skr04_4705" model="account.account.template">
8220 <field name="code">4705</field>
8221 <field name="name">Erlösschmälerungen aus steuerfreien Umsätzen § 4 Nr. 1a UStG</field>
8222 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8223 <field name="reconcile" eval="False"/>
8224 <field name="type">other</field>
8225 <field name="user_type" ref="account_type_income_de"/>
8228 <record id="chart_skr04_4710" model="account.account.template">
8229 <field name="code">4710</field>
8230 <field name="name">Erlösschmälerungen 7 % USt</field>
8231 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8232 <field name="reconcile" eval="False"/>
8233 <field name="type">other</field>
8234 <field name="user_type" ref="account_type_income_de"/>
8237 <record id="chart_skr04_4720" model="account.account.template">
8238 <field name="code">4720</field>
8239 <field name="name">Erlösschmälerungen 19 % USt</field>
8240 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8241 <field name="reconcile" eval="False"/>
8242 <field name="type">other</field>
8243 <field name="user_type" ref="account_type_income_de"/>
8246 <record id="chart_skr04_4723" model="account.account.template">
8247 <field name="code">4723</field>
8248 <field name="name">Erlösschmälerungen 16 % USt</field>
8249 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8250 <field name="reconcile" eval="False"/>
8251 <field name="type">other</field>
8252 <field name="user_type" ref="account_type_income_de"/>
8255 <record id="chart_skr04_4724" model="account.account.template">
8256 <field name="code">4724</field>
8257 <field name="name">Erlösschmälerungen aus steuerfreien innergemeinschaftlichen Lieferungen</field>
8258 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8259 <field name="reconcile" eval="False"/>
8260 <field name="type">other</field>
8261 <field name="user_type" ref="account_type_income_de"/>
8264 <record id="chart_skr04_4725" model="account.account.template">
8265 <field name="code">4725</field>
8266 <field name="name">Erlösschmälerung aus im Inland steuerpflichtigen EG-lieferungen 7 % USt</field>
8267 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8268 <field name="reconcile" eval="False"/>
8269 <field name="type">other</field>
8270 <field name="user_type" ref="account_type_income_de"/>
8273 <record id="chart_skr04_4726" model="account.account.template">
8274 <field name="code">4726</field>
8275 <field name="name">Erlösschmälerung aus im Inland steuerpflichtigen EG-lieferungen 19% USt</field>
8276 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8277 <field name="reconcile" eval="False"/>
8278 <field name="type">other</field>
8279 <field name="user_type" ref="account_type_income_de"/>
8282 <record id="chart_skr04_4727" model="account.account.template">
8283 <field name="code">4727</field>
8284 <field name="name">Erlösschmälerung aus im anderen EG-lieferungen steuerpflichtigen Lieferungen</field>
8285 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8286 <field name="reconcile" eval="False"/>
8287 <field name="type">other</field>
8288 <field name="user_type" ref="account_type_income_de"/>
8291 <record id="chart_skr04_4729" model="account.account.template">
8292 <field name="code">4729</field>
8293 <field name="name">Erlösschmälerung aus im Inland steuerpflichtigen EG-lieferungen 16% USt</field>
8294 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8295 <field name="reconcile" eval="False"/>
8296 <field name="type">other</field>
8297 <field name="user_type" ref="account_type_income_de"/>
8300 <record id="chart_skr04_4730" model="account.account.template">
8301 <field name="code">4730</field>
8302 <field name="name">Gewährte Skonti</field>
8303 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8304 <field name="reconcile" eval="False"/>
8305 <field name="type">other</field>
8306 <field name="user_type" ref="account_type_income_de"/>
8309 <record id="chart_skr04_4731" model="account.account.template">
8310 <field name="code">4731</field>
8311 <field name="name">Gewährte Skonti 7 % USt</field>
8312 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8313 <field name="reconcile" eval="False"/>
8314 <field name="type">other</field>
8315 <field name="user_type" ref="account_type_income_de"/>
8318 <record id="chart_skr04_4735" model="account.account.template">
8319 <field name="code">4735</field>
8320 <field name="name">Gewährte Skonti 16 % USt</field>
8321 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8322 <field name="reconcile" eval="False"/>
8323 <field name="type">other</field>
8324 <field name="user_type" ref="account_type_income_de"/>
8327 <record id="chart_skr04_4736" model="account.account.template">
8328 <field name="code">4736</field>
8329 <field name="name">Gewährte Skonti 19 % USt</field>
8330 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8331 <field name="reconcile" eval="False"/>
8332 <field name="type">other</field>
8333 <field name="user_type" ref="account_type_income_de"/>
8336 <record id="chart_skr04_4741" model="account.account.template">
8337 <field name="code">4741</field>
8338 <field name="name">Gewährte Skonti aus Leistungen- für die der Leistungsempfänger die umsatzsteuer nach § 13b UStG schuldet</field>
8339 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8340 <field name="reconcile" eval="False"/>
8341 <field name="type">other</field>
8342 <field name="user_type" ref="account_type_income_de"/>
8345 <record id="chart_skr04_4743" model="account.account.template">
8346 <field name="code">4743</field>
8347 <field name="name">Gewährte Skonti aus steuerfreien innergemeinschaftlichen Lieferungen § 4 Nr. 1b UStG</field>
8348 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8349 <field name="reconcile" eval="False"/>
8350 <field name="type">other</field>
8351 <field name="user_type" ref="account_type_income_de"/>
8354 <record id="chart_skr04_4745" model="account.account.template">
8355 <field name="code">4745</field>
8356 <field name="name">Gewährte Skonti aus im Inland steuerpflichtigen EG-Lieferungen</field>
8357 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8358 <field name="reconcile" eval="False"/>
8359 <field name="type">other</field>
8360 <field name="user_type" ref="account_type_income_de"/>
8363 <record id="chart_skr04_4746" model="account.account.template">
8364 <field name="code">4746</field>
8365 <field name="name">Gewährte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 7 % USt</field>
8366 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8367 <field name="reconcile" eval="False"/>
8368 <field name="type">other</field>
8369 <field name="user_type" ref="account_type_income_de"/>
8372 <record id="chart_skr04_4748" model="account.account.template">
8373 <field name="code">4748</field>
8374 <field name="name">Gewährte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 19 % USt</field>
8375 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8376 <field name="reconcile" eval="False"/>
8377 <field name="type">other</field>
8378 <field name="user_type" ref="account_type_income_de"/>
8381 <record id="chart_skr04_4749" model="account.account.template">
8382 <field name="code">4749</field>
8383 <field name="name">Gewährte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 16 % USt</field>
8384 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8385 <field name="reconcile" eval="False"/>
8386 <field name="type">other</field>
8387 <field name="user_type" ref="account_type_income_de"/>
8390 <record id="chart_skr04_4750" model="account.account.template">
8391 <field name="code">4750</field>
8392 <field name="name">Gewährte Boni 7 % USt</field>
8393 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8394 <field name="reconcile" eval="False"/>
8395 <field name="type">other</field>
8396 <field name="user_type" ref="account_type_income_de"/>
8399 <record id="chart_skr04_4760" model="account.account.template">
8400 <field name="code">4760</field>
8401 <field name="name">Gewährte Boni 19 % USt</field>
8402 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8403 <field name="reconcile" eval="False"/>
8404 <field name="type">other</field>
8405 <field name="user_type" ref="account_type_income_de"/>
8408 <record id="chart_skr04_4762" model="account.account.template">
8409 <field name="code">4762</field>
8410 <field name="name">Gewährte Boni 16 % USt</field>
8411 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8412 <field name="reconcile" eval="False"/>
8413 <field name="type">other</field>
8414 <field name="user_type" ref="account_type_income_de"/>
8417 <record id="chart_skr04_4769" model="account.account.template">
8418 <field name="code">4769</field>
8419 <field name="name">Gewährte Boni </field>
8420 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8421 <field name="reconcile" eval="False"/>
8422 <field name="type">other</field>
8423 <field name="user_type" ref="account_type_income_de"/>
8426 <record id="chart_skr04_4770" model="account.account.template">
8427 <field name="code">4770</field>
8428 <field name="name">Gewährte Rabatte</field>
8429 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8430 <field name="reconcile" eval="False"/>
8431 <field name="type">other</field>
8432 <field name="user_type" ref="account_type_expense_de"/>
8435 <record id="chart_skr04_4780" model="account.account.template">
8436 <field name="code">4780</field>
8437 <field name="name">Gewährte Rabatte 7 % USt</field>
8438 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8439 <field name="reconcile" eval="False"/>
8440 <field name="type">other</field>
8441 <field name="user_type" ref="account_type_income_de"/>
8444 <record id="chart_skr04_4790" model="account.account.template">
8445 <field name="code">4790</field>
8446 <field name="name">Gewährte Rabatte 19 % USt</field>
8447 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8448 <field name="reconcile" eval="False"/>
8449 <field name="type">other</field>
8450 <field name="user_type" ref="account_type_income_de"/>
8453 <record id="chart_skr04_4792" model="account.account.template">
8454 <field name="code">4792</field>
8455 <field name="name">Gewährte Rabatte 16 % USt</field>
8456 <field name="parent_id" ref="chart_skr04_K4GVE21"/>
8457 <field name="reconcile" eval="False"/>
8458 <field name="type">other</field>
8459 <field name="user_type" ref="account_type_income_de"/>
8462 <record id="chart_skr04_K4GVE3" model="account.account.template">
8463 <field name="code">K4GVE3</field>
8464 <field name="name">Erhöhung oder Verminderung des Bestands an fertigen und unfertige Erzeugnissen</field>
8465 <field name="parent_id" ref="chart_skr04_K4GVE"/>
8466 <field name="type">view</field>
8467 <field name="user_type" ref="account.account_type_view"/>
8470 <record id="chart_skr04_K4GVE31" model="account.account.template">
8471 <field name="code">K4GVE31</field>
8472 <field name="name">Erhöhung des Bestands an fertigen und unfertigen Erzeugnissen oder Verminderung des Bestands an fertigen und unfertigen Erzeugnissen</field>
8473 <field name="parent_id" ref="chart_skr04_K4GVE3"/>
8474 <field name="type">view</field>
8475 <field name="user_type" ref="account.account_type_view"/>
8478 <record id="chart_skr04_4800" model="account.account.template">
8479 <field name="code">4800</field>
8480 <field name="name">Bestandsveränderungen - fertige Erzeugnisse</field>
8481 <field name="parent_id" ref="chart_skr04_K4GVE31"/>
8482 <field name="reconcile" eval="False"/>
8483 <field name="type">other</field>
8484 <field name="user_type" ref="account_type_income_de"/>
8487 <record id="chart_skr04_4810" model="account.account.template">
8488 <field name="code">4810</field>
8489 <field name="name">Bestandsveränderungen - unfertige Erzeugnisse</field>
8490 <field name="parent_id" ref="chart_skr04_K4GVE31"/>
8491 <field name="reconcile" eval="False"/>
8492 <field name="type">other</field>
8493 <field name="user_type" ref="account_type_income_de"/>
8496 <record id="chart_skr04_4815" model="account.account.template">
8497 <field name="code">4815</field>
8498 <field name="name">Bestandsveränderungen - unfertige Leistungen</field>
8499 <field name="parent_id" ref="chart_skr04_K4GVE31"/>
8500 <field name="reconcile" eval="False"/>
8501 <field name="type">other</field>
8502 <field name="user_type" ref="account_type_income_de"/>
8505 <record id="chart_skr04_K4GVE32" model="account.account.template">
8506 <field name="code">K4GVE32</field>
8507 <field name="name">Erhöhung des Bestands in Ausführung befindlicher Bauafträge oder Verminderung des Bestands in Ausführung befindlicher Bauaufträge</field>
8508 <field name="parent_id" ref="chart_skr04_K4GVE3"/>
8509 <field name="type">view</field>
8510 <field name="user_type" ref="account.account_type_view"/>
8513 <record id="chart_skr04_4816" model="account.account.template">
8514 <field name="code">4816</field>
8515 <field name="name">Bestandsveränderungen in Ausführung befindliche Bauaufträge</field>
8516 <field name="parent_id" ref="chart_skr04_K4GVE32"/>
8517 <field name="reconcile" eval="False"/>
8518 <field name="type">other</field>
8519 <field name="user_type" ref="account_type_income_de"/>
8522 <record id="chart_skr04_K4GVE33" model="account.account.template">
8523 <field name="code">K4GVE33</field>
8524 <field name="name">Erhöhung des Bestands in Arbeit befindlicher Aufträge oder Verminderung des Bestands in Arbeit befindlicher Aufträge</field>
8525 <field name="parent_id" ref="chart_skr04_K4GVE3"/>
8526 <field name="type">view</field>
8527 <field name="user_type" ref="account.account_type_view"/>
8530 <record id="chart_skr04_4818" model="account.account.template">
8531 <field name="code">4818</field>
8532 <field name="name">Bestandsveränderungen in Arbeit befindlicher Aufträge</field>
8533 <field name="parent_id" ref="chart_skr04_K4GVE33"/>
8534 <field name="reconcile" eval="False"/>
8535 <field name="type">other</field>
8536 <field name="user_type" ref="account_type_income_de"/>
8539 <record id="chart_skr04_K4GVE4" model="account.account.template">
8540 <field name="code">K4GVE4</field>
8541 <field name="name">Andere aktivierte Eigenleistungen</field>
8542 <field name="parent_id" ref="chart_skr04_K4GVE"/>
8543 <field name="type">view</field>
8544 <field name="user_type" ref="account.account_type_view"/>
8547 <record id="chart_skr04_K4GVE41" model="account.account.template">
8548 <field name="code">K4GVE41</field>
8549 <field name="name">Andere aktivierte Eigenleistungen</field>
8550 <field name="parent_id" ref="chart_skr04_K4GVE4"/>
8551 <field name="type">view</field>
8552 <field name="user_type" ref="account.account_type_view"/>
8555 <record id="chart_skr04_4820" model="account.account.template">
8556 <field name="code">4820</field>
8557 <field name="name">Andere aktivierte Eigenleistungen</field>
8558 <field name="parent_id" ref="chart_skr04_K4GVE41"/>
8559 <field name="reconcile" eval="False"/>
8560 <field name="type">other</field>
8561 <field name="user_type" ref="account_type_income_de"/>
8564 <record id="chart_skr04_K4GVE5" model="account.account.template">
8565 <field name="code">K4GVE5</field>
8566 <field name="name">Sonstige betriebliche Erträge</field>
8567 <field name="parent_id" ref="chart_skr04_K4GVE"/>
8568 <field name="type">view</field>
8569 <field name="user_type" ref="account.account_type_view"/>
8572 <record id="chart_skr04_K4GVE51" model="account.account.template">
8573 <field name="code">K4GVE51</field>
8574 <field name="name">Sonstige betriebliche Erträge</field>
8575 <field name="parent_id" ref="chart_skr04_K4GVE5"/>
8576 <field name="type">view</field>
8577 <field name="user_type" ref="account.account_type_view"/>
8580 <record id="chart_skr04_4830" model="account.account.template">
8581 <field name="code">4830</field>
8582 <field name="name">Sonstige betriebliche Erträge</field>
8583 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8584 <field name="reconcile" eval="False"/>
8585 <field name="type">other</field>
8586 <field name="user_type" ref="account_type_income_de"/>
8589 <record id="chart_skr04_4834" model="account.account.template">
8590 <field name="code">4834</field>
8591 <field name="name">Sonstige Erträge betrieblich und regelmäßig 16% USt</field>
8592 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8593 <field name="reconcile" eval="False"/>
8594 <field name="type">other</field>
8595 <field name="user_type" ref="account_type_income_de"/>
8598 <record id="chart_skr04_4835" model="account.account.template">
8599 <field name="code">4835</field>
8600 <field name="name">Sonstige Erträge betrieblich und regelmäßig </field>
8601 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8602 <field name="reconcile" eval="False"/>
8603 <field name="type">other</field>
8604 <field name="user_type" ref="account_type_income_de"/>
8607 <record id="chart_skr04_4836" model="account.account.template">
8608 <field name="code">4836</field>
8609 <field name="name">Sonstige Erträge betrieblich und regelmäßig 19% USt </field>
8610 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8611 <field name="reconcile" eval="False"/>
8612 <field name="type">other</field>
8613 <field name="user_type" ref="account_type_income_de"/>
8616 <record id="chart_skr04_4837" model="account.account.template">
8617 <field name="code">4837</field>
8618 <field name="name">Sonstige Erträge betriebsfremd und regelmäßig</field>
8619 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8620 <field name="reconcile" eval="False"/>
8621 <field name="type">other</field>
8622 <field name="user_type" ref="account_type_income_de"/>
8625 <record id="chart_skr04_4839" model="account.account.template">
8626 <field name="code">4839</field>
8627 <field name="name">Sonstige Erträge unregelmßig</field>
8628 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8629 <field name="reconcile" eval="False"/>
8630 <field name="type">other</field>
8631 <field name="user_type" ref="account_type_income_de"/>
8634 <record id="chart_skr04_4840" model="account.account.template">
8635 <field name="code">4840</field>
8636 <field name="name">Erträge aus Kursdifferenzen</field>
8637 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8638 <field name="reconcile" eval="False"/>
8639 <field name="type">other</field>
8640 <field name="user_type" ref="account_type_income_de"/>
8643 <record id="chart_skr04_4843" model="account.account.template">
8644 <field name="code">4843</field>
8645 <field name="name">Erträge aus Bewertung Finanzmittelfonds</field>
8646 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8647 <field name="reconcile" eval="False"/>
8648 <field name="type">other</field>
8649 <field name="user_type" ref="account_type_income_de"/>
8652 <record id="chart_skr04_4844" model="account.account.template">
8653 <field name="code">4844</field>
8654 <field name="name">Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG (bei Buchgewinn)</field>
8655 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8656 <field name="reconcile" eval="False"/>
8657 <field name="type">other</field>
8658 <field name="user_type" ref="account_type_income_de"/>
8661 <record id="chart_skr04_4845" model="account.account.template">
8662 <field name="code">4845</field>
8663 <field name="name">Erlöse aus Verkäufen Sachanlagevermögen 19% USt (bei Buchgewinn)</field>
8664 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8665 <field name="reconcile" eval="False"/>
8666 <field name="type">other</field>
8667 <field name="user_type" ref="account_type_income_de"/>
8670 <record id="chart_skr04_4846" model="account.account.template">
8671 <field name="code">4846</field>
8672 <field name="name">Erlöse aus Verkäufen Sachanlagevermögen 16% USt (bei Buchgewinn)</field>
8673 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8674 <field name="reconcile" eval="False"/>
8675 <field name="type">other</field>
8676 <field name="user_type" ref="account_type_income_de"/>
8679 <record id="chart_skr04_4848" model="account.account.template">
8680 <field name="code">4848</field>
8681 <field name="name">Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG (bei Buchgewinn)</field>
8682 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8683 <field name="reconcile" eval="False"/>
8684 <field name="type">other</field>
8685 <field name="user_type" ref="account_type_income_de"/>
8688 <record id="chart_skr04_4849" model="account.account.template">
8689 <field name="code">4849</field>
8690 <field name="name">Erlöse aus Verkäufen Sachanlagevermögen (bei Buchgewinn)</field>
8691 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8692 <field name="reconcile" eval="False"/>
8693 <field name="type">other</field>
8694 <field name="user_type" ref="account_type_income_de"/>
8697 <record id="chart_skr04_4850" model="account.account.template">
8698 <field name="code">4850</field>
8699 <field name="name">Erlöse aus Verkauf immaterieller Vermögensgegenstände (bei Buchgewinn)</field>
8700 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8701 <field name="reconcile" eval="False"/>
8702 <field name="type">other</field>
8703 <field name="user_type" ref="account_type_income_de"/>
8706 <record id="chart_skr04_4851" model="account.account.template">
8707 <field name="code">4851</field>
8708 <field name="name">Erlöse aus Verkäufen Finanzanlagen (bei Buchgewinn)</field>
8709 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8710 <field name="reconcile" eval="False"/>
8711 <field name="type">other</field>
8712 <field name="user_type" ref="account_type_income_de"/>
8715 <record id="chart_skr04_4852" model="account.account.template">
8716 <field name="code">4852</field>
8717 <field name="name">Erlöse aus Verkäufen Finanzanlagen 100% / 50% steuerfrei (inlandische Kap.Ges.)(bei Buchgewinn)</field>
8718 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8719 <field name="reconcile" eval="False"/>
8720 <field name="type">other</field>
8721 <field name="user_type" ref="account_type_income_de"/>
8724 <record id="chart_skr04_4855" model="account.account.template">
8725 <field name="code">4855</field>
8726 <field name="name">Anlagenabgänge Sachanlagen (Restbuchwert bei Buchgewinn)</field>
8727 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8728 <field name="reconcile" eval="False"/>
8729 <field name="type">other</field>
8730 <field name="user_type" ref="account_type_income_de"/>
8733 <record id="chart_skr04_4856" model="account.account.template">
8734 <field name="code">4856</field>
8735 <field name="name">Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchgewinn)</field>
8736 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8737 <field name="reconcile" eval="False"/>
8738 <field name="type">other</field>
8739 <field name="user_type" ref="account_type_income_de"/>
8742 <record id="chart_skr04_4857" model="account.account.template">
8743 <field name="code">4857</field>
8744 <field name="name">Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchgewinn)</field>
8745 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8746 <field name="reconcile" eval="False"/>
8747 <field name="type">other</field>
8748 <field name="user_type" ref="account_type_income_de"/>
8751 <record id="chart_skr04_4858" model="account.account.template">
8752 <field name="code">4858</field>
8753 <field name="name">Anlagenabgänge Finanzanlagen 100% / 50% steuerfrei (inländische Kap. Ges.)(Restbuchwert bei Buchgewinn)</field>
8754 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8755 <field name="reconcile" eval="False"/>
8756 <field name="type">other</field>
8757 <field name="user_type" ref="account_type_income_de"/>
8760 <record id="chart_skr04_4860" model="account.account.template">
8761 <field name="code">4860</field>
8762 <field name="name">Grundstückserträge</field>
8763 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8764 <field name="reconcile" eval="False"/>
8765 <field name="type">other</field>
8766 <field name="user_type" ref="account_type_income_de"/>
8769 <record id="chart_skr04_4865" model="account.account.template">
8770 <field name="code">4865</field>
8771 <field name="name">Erlöse aus Verkauen von Wirtschaftsgütern des Umlaufvermögens 19% USt für § 4 Abs. 3 Satz 4 EStG</field>
8772 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8773 <field name="reconcile" eval="False"/>
8774 <field name="type">other</field>
8775 <field name="user_type" ref="account_type_income_de"/>
8778 <record id="chart_skr04_4866" model="account.account.template">
8779 <field name="code">4866</field>
8780 <field name="name">Erlöse aus Verkauen von Wirtschaftsgütern des Umlaufvermögens- umsatzsteuerfrei § 4 Nr. 8 ff UStG i. V. m. § 4 Abs. 3 Satz 4 EStG</field>
8781 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8782 <field name="reconcile" eval="False"/>
8783 <field name="type">other</field>
8784 <field name="user_type" ref="account_type_income_de"/>
8787 <record id="chart_skr04_4867" model="account.account.template">
8788 <field name="code">4867</field>
8789 <field name="name">Erl. a. Verk. v. Wirtschaftsg. d. Umlaufv.- umsatzsteuerf. § 4 Nr. 8 ff UStG i. V. m. § 4 Abs. 3 Satz 4 EStG- 100%/50% steuerf.(inlandische Kap. Ges.)</field>
8790 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8791 <field name="reconcile" eval="False"/>
8792 <field name="type">other</field>
8793 <field name="user_type" ref="account_type_income_de"/>
8796 <record id="chart_skr04_4869" model="account.account.template">
8797 <field name="code">4869</field>
8798 <field name="name">Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens nach § 4 Abs. 3 Satz 4 EStG</field>
8799 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8800 <field name="reconcile" eval="False"/>
8801 <field name="type">other</field>
8802 <field name="user_type" ref="account_type_income_de"/>
8805 <record id="chart_skr04_4871" model="account.account.template">
8806 <field name="code">4871</field>
8807 <field name="name">Nicht realisierbare Waehrungsdifferenzen</field>
8808 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8809 <field name="reconcile" eval="False"/>
8810 <field name="type">other</field>
8811 <field name="user_type" ref="account_type_income_de"/>
8814 <record id="chart_skr04_4872" model="account.account.template">
8815 <field name="code">4872</field>
8816 <field name="name">Realisierte Waehrungsdifferenzen</field>
8817 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8818 <field name="reconcile" eval="False"/>
8819 <field name="type">other</field>
8820 <field name="user_type" ref="account_type_income_de"/>
8823 <record id="chart_skr04_4873" model="account.account.template">
8824 <field name="code">4873</field>
8825 <field name="name">Produkt Rechnung Preisdifferenz</field>
8826 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8827 <field name="reconcile" eval="False"/>
8828 <field name="type">other</field>
8829 <field name="user_type" ref="account_type_income_de"/>
8832 <record id="chart_skr04_4874" model="account.account.template">
8833 <field name="code">4874</field>
8834 <field name="name">Realisierte Waehrungsdifferenzen</field>
8835 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8836 <field name="reconcile" eval="False"/>
8837 <field name="type">other</field>
8838 <field name="user_type" ref="account_type_income_de"/>
8841 <record id="chart_skr04_4875" model="account.account.template">
8842 <field name="code">4875</field>
8843 <field name="name">Ertraege a. Waehrungsumstellung auf Euro</field>
8844 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8845 <field name="reconcile" eval="False"/>
8846 <field name="type">other</field>
8847 <field name="user_type" ref="account_type_income_de"/>
8850 <record id="chart_skr04_4877" model="account.account.template">
8851 <field name="code">4877</field>
8852 <field name="name">Bank Waehrungsverlust (Konto)</field>
8853 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8854 <field name="reconcile" eval="False"/>
8855 <field name="type">other</field>
8856 <field name="user_type" ref="account_type_income_de"/>
8859 <record id="chart_skr04_4878" model="account.account.template">
8860 <field name="code">4878</field>
8861 <field name="name">Waehrungsdifferenz zum Kontenausgleich</field>
8862 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8863 <field name="reconcile" eval="False"/>
8864 <field name="type">other</field>
8865 <field name="user_type" ref="account_type_income_de"/>
8868 <record id="chart_skr04_4879" model="account.account.template">
8869 <field name="code">4879</field>
8870 <field name="name">Nicht realisierbare Waehrungsdifferenzen</field>
8871 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8872 <field name="reconcile" eval="False"/>
8873 <field name="type">other</field>
8874 <field name="user_type" ref="account_type_income_de"/>
8877 <record id="chart_skr04_4881" model="account.account.template">
8878 <field name="code">4881</field>
8879 <field name="name">Bank Bewertungsertrag</field>
8880 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8881 <field name="reconcile" eval="False"/>
8882 <field name="type">other</field>
8883 <field name="user_type" ref="account_type_income_de"/>
8886 <record id="chart_skr04_4882" model="account.account.template">
8887 <field name="code">4882</field>
8888 <field name="name">Rundungsdifferenzen</field>
8889 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8890 <field name="reconcile" eval="False"/>
8891 <field name="type">other</field>
8892 <field name="user_type" ref="account_type_income_de"/>
8895 <record id="chart_skr04_4883" model="account.account.template">
8896 <field name="code">4883</field>
8897 <field name="name">Kassendifferenzen</field>
8898 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8899 <field name="reconcile" eval="False"/>
8900 <field name="type">other</field>
8901 <field name="user_type" ref="account_type_income_de"/>
8904 <record id="chart_skr04_4900" model="account.account.template">
8905 <field name="code">4900</field>
8906 <field name="name">Erträge aus dem Abgang von Gegenständen des Anlagevermögens</field>
8907 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8908 <field name="reconcile" eval="False"/>
8909 <field name="type">other</field>
8910 <field name="user_type" ref="account_type_income_de"/>
8913 <record id="chart_skr04_4901" model="account.account.template">
8914 <field name="code">4901</field>
8915 <field name="name">Erträge aus der Veräußerung vo Anteilen an Kapitalgesellschaften 100% / 50% steuerfrei (inlandische Kap. Ges.)</field>
8916 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8917 <field name="reconcile" eval="False"/>
8918 <field name="type">other</field>
8919 <field name="user_type" ref="account_type_income_de"/>
8922 <record id="chart_skr04_4905" model="account.account.template">
8923 <field name="code">4905</field>
8924 <field name="name">Erträge aus dem abgang von Gegenständen des Umlaufvermögens außer Vorräte</field>
8925 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8926 <field name="reconcile" eval="False"/>
8927 <field name="type">other</field>
8928 <field name="user_type" ref="account_type_income_de"/>
8931 <record id="chart_skr04_4906" model="account.account.template">
8932 <field name="code">4906</field>
8933 <field name="name">Erträge aus dem abgang von Gegenständen des Umlaufvermögens (außer Vorräte) 100% / 50%steuerfrei (inlandische Kap.Ges.)</field>
8934 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8935 <field name="reconcile" eval="False"/>
8936 <field name="type">other</field>
8937 <field name="user_type" ref="account_type_income_de"/>
8940 <record id="chart_skr04_4910" model="account.account.template">
8941 <field name="code">4910</field>
8942 <field name="name">Erträge aus Zuschreibungen des Sachanlagevermögens</field>
8943 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8944 <field name="reconcile" eval="False"/>
8945 <field name="type">other</field>
8946 <field name="user_type" ref="account_type_income_de"/>
8949 <record id="chart_skr04_4911" model="account.account.template">
8950 <field name="code">4911</field>
8951 <field name="name">Erträge aus Zuschreibungen des immateriellen Anlagevermögens</field>
8952 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8953 <field name="reconcile" eval="False"/>
8954 <field name="type">other</field>
8955 <field name="user_type" ref="account_type_income_de"/>
8958 <record id="chart_skr04_4912" model="account.account.template">
8959 <field name="code">4912</field>
8960 <field name="name">Erträge aus Zuschreibungen des Finanzanlagevermögens</field>
8961 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8962 <field name="reconcile" eval="False"/>
8963 <field name="type">other</field>
8964 <field name="user_type" ref="account_type_income_de"/>
8967 <record id="chart_skr04_4913" model="account.account.template">
8968 <field name="code">4913</field>
8969 <field name="name">Erträge aus Zuschreibungen des Finanzanlagevermögens 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
8970 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8971 <field name="reconcile" eval="False"/>
8972 <field name="type">other</field>
8973 <field name="user_type" ref="account_type_income_de"/>
8976 <record id="chart_skr04_4914" model="account.account.template">
8977 <field name="code">4914</field>
8978 <field name="name">Erträge aus Zuschreibungen des anderen Anlagevermögens 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
8979 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8980 <field name="reconcile" eval="False"/>
8981 <field name="type">other</field>
8982 <field name="user_type" ref="account_type_income_de"/>
8985 <record id="chart_skr04_4915" model="account.account.template">
8986 <field name="code">4915</field>
8987 <field name="name">Erträge aus Zuschreibungen des Umlaufvermögens außer Vorräten</field>
8988 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8989 <field name="reconcile" eval="False"/>
8990 <field name="type">other</field>
8991 <field name="user_type" ref="account_type_income_de"/>
8994 <record id="chart_skr04_4916" model="account.account.template">
8995 <field name="code">4916</field>
8996 <field name="name">Erträge aus Zuschreibungen des Umlaufvermögens 100% / 50% steuerfrei (inlandische Kap. Ges.)</field>
8997 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
8998 <field name="reconcile" eval="False"/>
8999 <field name="type">other</field>
9000 <field name="user_type" ref="account_type_income_de"/>
9003 <record id="chart_skr04_4920" model="account.account.template">
9004 <field name="code">4920</field>
9005 <field name="name">Erträge aus der Herabsetzung der Pauschalwertberichtigung zu Forderungen</field>
9006 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9007 <field name="reconcile" eval="False"/>
9008 <field name="type">other</field>
9009 <field name="user_type" ref="account_type_income_de"/>
9012 <record id="chart_skr04_4923" model="account.account.template">
9013 <field name="code">4923</field>
9014 <field name="name">Erträge aus der Herabsetzung der Einzelwertberichtigung zu Forderungen</field>
9015 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9016 <field name="reconcile" eval="False"/>
9017 <field name="type">other</field>
9018 <field name="user_type" ref="account_type_income_de"/>
9021 <record id="chart_skr04_4925" model="account.account.template">
9022 <field name="code">4925</field>
9023 <field name="name">Erträge aus abgeschriebenen Forderungen</field>
9024 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9025 <field name="reconcile" eval="False"/>
9026 <field name="type">other</field>
9027 <field name="user_type" ref="account_type_income_de"/>
9030 <record id="chart_skr04_4930" model="account.account.template">
9031 <field name="code">4930</field>
9032 <field name="name">Erträge aus der Auflösung von Rückstellungen</field>
9033 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9034 <field name="reconcile" eval="False"/>
9035 <field name="type">other</field>
9036 <field name="user_type" ref="account_type_income_de"/>
9039 <record id="chart_skr04_4932" model="account.account.template">
9040 <field name="code">4932</field>
9041 <field name="name">Erträge aus der steuerlich niedrigeren Bewertung von Rückstellungen</field>
9042 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9043 <field name="reconcile" eval="False"/>
9044 <field name="type">other</field>
9045 <field name="user_type" ref="account_type_income_de"/>
9048 <record id="chart_skr04_4933" model="account.account.template">
9049 <field name="code">4933</field>
9050 <field name="name">Erträge aus der steuerlich niedrigeren Bewertung von Verbindlichkeiten</field>
9051 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9052 <field name="reconcile" eval="False"/>
9053 <field name="type">other</field>
9054 <field name="user_type" ref="account_type_income_de"/>
9057 <record id="chart_skr04_4934" model="account.account.template">
9058 <field name="code">4934</field>
9059 <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Existenzgründerrücklage)</field>
9060 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9061 <field name="reconcile" eval="False"/>
9062 <field name="type">other</field>
9063 <field name="user_type" ref="account_type_income_de"/>
9066 <record id="chart_skr04_4935" model="account.account.template">
9067 <field name="code">4935</field>
9068 <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (steuerfreie Rücklage)</field>
9069 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9070 <field name="reconcile" eval="False"/>
9071 <field name="type">other</field>
9072 <field name="user_type" ref="account_type_income_de"/>
9075 <record id="chart_skr04_4936" model="account.account.template">
9076 <field name="code">4936</field>
9077 <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Ansparabschreibungen)</field>
9078 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9079 <field name="reconcile" eval="False"/>
9080 <field name="type">other</field>
9081 <field name="user_type" ref="account_type_income_de"/>
9084 <record id="chart_skr04_4937" model="account.account.template">
9085 <field name="code">4937</field>
9086 <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Sonderabschreibungen)</field>
9087 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9088 <field name="reconcile" eval="False"/>
9089 <field name="type">other</field>
9090 <field name="user_type" ref="account_type_income_de"/>
9093 <record id="chart_skr04_4938" model="account.account.template">
9094 <field name="code">4938</field>
9095 <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (aus der Währungsumstellung auf den Euro)</field>
9096 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9097 <field name="reconcile" eval="False"/>
9098 <field name="type">other</field>
9099 <field name="user_type" ref="account_type_income_de"/>
9102 <record id="chart_skr04_4939" model="account.account.template">
9103 <field name="code">4939</field>
9104 <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil nach § 52 Abs. 16 EStG</field>
9105 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9106 <field name="reconcile" eval="False"/>
9107 <field name="type">other</field>
9108 <field name="user_type" ref="account_type_income_de"/>
9111 <record id="chart_skr04_4940" model="account.account.template">
9112 <field name="code">4940</field>
9113 <field name="name">Verrechnete sonstige Sachbezüge (keine Waren)</field>
9114 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9115 <field name="reconcile" eval="False"/>
9116 <field name="type">other</field>
9117 <field name="user_type" ref="account_type_income_de"/>
9120 <record id="chart_skr04_4941" model="account.account.template">
9121 <field name="code">4941</field>
9122 <field name="name">Sachbezüge 7% USt (Waren)</field>
9123 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9124 <field name="reconcile" eval="False"/>
9125 <field name="type">other</field>
9126 <field name="user_type" ref="account_type_income_de"/>
9129 <record id="chart_skr04_4944" model="account.account.template">
9130 <field name="code">4944</field>
9131 <field name="name">Sachbezüge 16% USt (Waren)</field>
9132 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9133 <field name="reconcile" eval="False"/>
9134 <field name="type">other</field>
9135 <field name="user_type" ref="account_type_income_de"/>
9138 <record id="chart_skr04_4945" model="account.account.template">
9139 <field name="code">4945</field>
9140 <field name="name">Sachbezüge 19% USt (Waren)</field>
9141 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9142 <field name="reconcile" eval="False"/>
9143 <field name="type">other</field>
9144 <field name="user_type" ref="account_type_income_de"/>
9147 <record id="chart_skr04_4946" model="account.account.template">
9148 <field name="code">4946</field>
9149 <field name="name">Verrechnete sonstige Sachbezüge </field>
9150 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9151 <field name="reconcile" eval="False"/>
9152 <field name="type">other</field>
9153 <field name="user_type" ref="account_type_income_de"/>
9156 <record id="chart_skr04_4947" model="account.account.template">
9157 <field name="code">4947</field>
9158 <field name="name">Verrechnete sonstige Sachbezüge 19 % USt ( z.B. Kfz-Gestellung)</field>
9159 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9160 <field name="reconcile" eval="False"/>
9161 <field name="type">other</field>
9162 <field name="user_type" ref="account_type_income_de"/>
9165 <record id="chart_skr04_4948" model="account.account.template">
9166 <field name="code">4948</field>
9167 <field name="name">Verrechnete sonstige Sachbezüge 16 % USt ( z.B. Kfz-Gestellung)</field>
9168 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9169 <field name="reconcile" eval="False"/>
9170 <field name="type">other</field>
9171 <field name="user_type" ref="account_type_income_de"/>
9174 <record id="chart_skr04_4949" model="account.account.template">
9175 <field name="code">4949</field>
9176 <field name="name">Verrechnete sonstige Sachbezüge ohne Umsatzsteuer</field>
9177 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9178 <field name="reconcile" eval="False"/>
9179 <field name="type">other</field>
9180 <field name="user_type" ref="account_type_income_de"/>
9183 <record id="chart_skr04_4960" model="account.account.template">
9184 <field name="code">4960</field>
9185 <field name="name">Periodenfremde Erträge (soweit nicht außerordentlich)</field>
9186 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9187 <field name="reconcile" eval="False"/>
9188 <field name="type">other</field>
9189 <field name="user_type" ref="account_type_income_de"/>
9192 <record id="chart_skr04_4970" model="account.account.template">
9193 <field name="code">4970</field>
9194 <field name="name">Versicherungsentschädigungen</field>
9195 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9196 <field name="reconcile" eval="False"/>
9197 <field name="type">other</field>
9198 <field name="user_type" ref="account_type_income_de"/>
9201 <record id="chart_skr04_4975" model="account.account.template">
9202 <field name="code">4975</field>
9203 <field name="name">Investitionszuschüsse (steuerpflichtig)</field>
9204 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9205 <field name="reconcile" eval="False"/>
9206 <field name="type">other</field>
9207 <field name="user_type" ref="account_type_income_de"/>
9210 <record id="chart_skr04_4980" model="account.account.template">
9211 <field name="code">4980</field>
9212 <field name="name">Investitionszulagen (steuerfrei)</field>
9213 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9214 <field name="reconcile" eval="False"/>
9215 <field name="type">other</field>
9216 <field name="user_type" ref="account_type_income_de"/>
9219 <record id="chart_skr04_4981" model="account.account.template">
9220 <field name="code">4981</field>
9221 <field name="name">steuerfreie Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</field>
9222 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9223 <field name="reconcile" eval="False"/>
9224 <field name="type">other</field>
9225 <field name="user_type" ref="account_type_income_de"/>
9228 <record id="chart_skr04_4982" model="account.account.template">
9229 <field name="code">4982</field>
9230 <field name="name">Sonstige steuerfreie Betriebseinnahmen</field>
9231 <field name="parent_id" ref="chart_skr04_K4GVE51"/>
9232 <field name="reconcile" eval="False"/>
9233 <field name="type">other</field>
9234 <field name="user_type" ref="account_type_income_de"/>
9237 <record id="chart_skr04_K5GVA1" model="account.account.template">
9238 <field name="code">K5GVA1</field>
9239 <field name="name">Material- und Stoffverbrauch</field>
9240 <field name="parent_id" ref="chart_skr04_K5GVA"/>
9241 <field name="type">view</field>
9242 <field name="user_type" ref="account.account_type_view"/>
9245 <record id="chart_skr04_K5GVA11" model="account.account.template">
9246 <field name="code">K5GVA11</field>
9247 <field name="name">Aufwendungen für Roh- Hilfs- und Betriebsstoffe und für bezogene Waren</field>
9248 <field name="parent_id" ref="chart_skr04_K5GVA1"/>
9249 <field name="type">view</field>
9250 <field name="user_type" ref="account.account_type_view"/>
9253 <record id="chart_skr04_5000" model="account.account.template">
9254 <field name="code">5000</field>
9255 <field name="name">Aufwendungen für Roh- Hilfs- und Betriebsstoffe und für bezogene Waren</field>
9256 <field name="parent_id" ref="chart_skr04_K5GVA11"/>
9257 <field name="reconcile" eval="False"/>
9258 <field name="type">other</field>
9259 <field name="user_type" ref="account_type_expense_de"/>
9262 <record id="chart_skr04_K5GVA2" model="account.account.template">
9263 <field name="code">K5GVA2</field>
9264 <field name="name">Materialaufwand</field>
9265 <field name="parent_id" ref="chart_skr04_K5GVA"/>
9266 <field name="type">view</field>
9267 <field name="user_type" ref="account.account_type_view"/>
9270 <record id="chart_skr04_K5GVA21" model="account.account.template">
9271 <field name="code">K5GVA21</field>
9272 <field name="name">Aufwendungen für Roh- Hilfs- und Betriebsstoffe und für bezogene Waren</field>
9273 <field name="parent_id" ref="chart_skr04_K5GVA2"/>
9274 <field name="type">view</field>
9275 <field name="user_type" ref="account.account_type_view"/>
9278 <record id="chart_skr04_5100" model="account.account.template">
9279 <field name="code">5100</field>
9280 <field name="name">Einkauf von Roh- Hilfs- und Betriebsstoffen</field>
9281 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9282 <field name="reconcile" eval="False"/>
9283 <field name="type">other</field>
9284 <field name="user_type" ref="account_type_expense_de"/>
9287 <record id="chart_skr04_5190" model="account.account.template">
9288 <field name="code">5190</field>
9289 <field name="name">Energiestoffe (Fertigung)</field>
9290 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9291 <field name="reconcile" eval="False"/>
9292 <field name="type">other</field>
9293 <field name="user_type" ref="account_type_expense_de"/>
9296 <record id="chart_skr04_5200" model="account.account.template">
9297 <field name="code">5200</field>
9298 <field name="name">Wareneingang</field>
9299 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9300 <field name="reconcile" eval="False"/>
9301 <field name="type">other</field>
9302 <field name="user_type" ref="account_type_expense_de"/>
9305 <record id="chart_skr04_5300" model="account.account.template">
9306 <field name="code">5300</field>
9307 <field name="name">Wareneingang 7 % Vorsteuer</field>
9308 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9309 <field name="reconcile" eval="False"/>
9310 <field name="type">other</field>
9311 <field name="user_type" ref="account_type_expense_de"/>
9314 <record id="chart_skr04_5340" model="account.account.template">
9315 <field name="code">5340</field>
9316 <field name="name">Wareneingang 16 % Vorsteuer</field>
9317 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9318 <field name="reconcile" eval="False"/>
9319 <field name="type">other</field>
9320 <field name="user_type" ref="account_type_expense_de"/>
9323 <record id="chart_skr04_5400" model="account.account.template">
9324 <field name="code">5400</field>
9325 <field name="name">Wareneingang 19 % Vorsteuer</field>
9326 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9327 <field name="reconcile" eval="False"/>
9328 <field name="type">other</field>
9329 <field name="user_type" ref="account_type_expense_de"/>
9332 <record id="chart_skr04_5401" model="account.account.template">
9333 <field name="code">5401</field>
9334 <field name="name">* Produkt Ausgaben</field>
9335 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9336 <field name="reconcile" eval="False"/>
9337 <field name="type">other</field>
9338 <field name="user_type" ref="account_type_expense_de"/>
9341 <record id="chart_skr04_5402" model="account.account.template">
9342 <field name="code">5402</field>
9343 <field name="name">* Produkt Vertriebsausgaben</field>
9344 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9345 <field name="reconcile" eval="False"/>
9346 <field name="type">other</field>
9347 <field name="user_type" ref="account_type_expense_de"/>
9350 <record id="chart_skr04_5403" model="account.account.template">
9351 <field name="code">5403</field>
9352 <field name="name">* Konto Kasse Aufwand</field>
9353 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9354 <field name="reconcile" eval="False"/>
9355 <field name="type">other</field>
9356 <field name="user_type" ref="account_type_expense_de"/>
9359 <record id="chart_skr04_5420" model="account.account.template">
9360 <field name="code">5420</field>
9361 <field name="name">Innergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer</field>
9362 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9363 <field name="reconcile" eval="False"/>
9364 <field name="type">other</field>
9365 <field name="user_type" ref="account_type_expense_de"/>
9368 <record id="chart_skr04_5425" model="account.account.template">
9369 <field name="code">5425</field>
9370 <field name="name">Innergemeinschaftlicher Erwerb 19% Vorsteuer und 19% Umsatzsteuer</field>
9371 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9372 <field name="reconcile" eval="False"/>
9373 <field name="type">other</field>
9374 <field name="user_type" ref="account_type_expense_de"/>
9377 <record id="chart_skr04_5430" model="account.account.template">
9378 <field name="code">5430</field>
9379 <field name="name">Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug- 7% Umsatzsteuer</field>
9380 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9381 <field name="reconcile" eval="False"/>
9382 <field name="type">other</field>
9383 <field name="user_type" ref="account_type_expense_de"/>
9386 <record id="chart_skr04_5433" model="account.account.template">
9387 <field name="code">5433</field>
9388 <field name="name">Innergemeinschaftlicher Erwerb 16% Vorsteuer und 16% Umsatzsteuer</field>
9389 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9390 <field name="reconcile" eval="False"/>
9391 <field name="type">other</field>
9392 <field name="user_type" ref="account_type_expense_de"/>
9395 <record id="chart_skr04_5435" model="account.account.template">
9396 <field name="code">5435</field>
9397 <field name="name">Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 19% Umsatzsteuer</field>
9398 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9399 <field name="reconcile" eval="False"/>
9400 <field name="type">other</field>
9401 <field name="user_type" ref="account_type_expense_de"/>
9404 <record id="chart_skr04_5436" model="account.account.template">
9405 <field name="code">5436</field>
9406 <field name="name">Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 16% Umsatzsteuer</field>
9407 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9408 <field name="reconcile" eval="False"/>
9409 <field name="type">other</field>
9410 <field name="user_type" ref="account_type_expense_de"/>
9413 <record id="chart_skr04_5440" model="account.account.template">
9414 <field name="code">5440</field>
9415 <field name="name">Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer 19% Vorsteuer und 19% Umsatzsteuer</field>
9416 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9417 <field name="reconcile" eval="False"/>
9418 <field name="type">other</field>
9419 <field name="user_type" ref="account_type_expense_de"/>
9422 <record id="chart_skr04_5441" model="account.account.template">
9423 <field name="code">5441</field>
9424 <field name="name">Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer 16% Vorsteuer und 16% Umsatzsteuer</field>
9425 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9426 <field name="reconcile" eval="False"/>
9427 <field name="type">other</field>
9428 <field name="user_type" ref="account_type_expense_de"/>
9431 <record id="chart_skr04_5500" model="account.account.template">
9432 <field name="code">5500</field>
9433 <field name="name">Wareneingang 5 % Vorsteuer</field>
9434 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9435 <field name="reconcile" eval="False"/>
9436 <field name="type">other</field>
9437 <field name="user_type" ref="account_type_expense_de"/>
9440 <record id="chart_skr04_5505" model="account.account.template">
9441 <field name="code">5505</field>
9442 <field name="name">Wareneingang 5-5 % Vorsteuer</field>
9443 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9444 <field name="reconcile" eval="False"/>
9445 <field name="type">other</field>
9446 <field name="user_type" ref="account_type_expense_de"/>
9449 <record id="chart_skr04_5530" model="account.account.template">
9450 <field name="code">5530</field>
9451 <field name="name">Wareneingang 9 % Vorsteuer</field>
9452 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9453 <field name="reconcile" eval="False"/>
9454 <field name="type">other</field>
9455 <field name="user_type" ref="account_type_expense_de"/>
9458 <record id="chart_skr04_5540" model="account.account.template">
9459 <field name="code">5540</field>
9460 <field name="name">Wareneingang 10-7 % Vorsteuer</field>
9461 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9462 <field name="reconcile" eval="False"/>
9463 <field name="type">other</field>
9464 <field name="user_type" ref="account_type_expense_de"/>
9467 <record id="chart_skr04_5550" model="account.account.template">
9468 <field name="code">5550</field>
9469 <field name="name">Steuerfreier innergemeinschaftlicher Erwerb</field>
9470 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9471 <field name="reconcile" eval="False"/>
9472 <field name="type">other</field>
9473 <field name="user_type" ref="account_type_expense_de"/>
9476 <record id="chart_skr04_5559" model="account.account.template">
9477 <field name="code">5559</field>
9478 <field name="name">Steuerfreie Einfuhren</field>
9479 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9480 <field name="reconcile" eval="False"/>
9481 <field name="type">other</field>
9482 <field name="user_type" ref="account_type_expense_de"/>
9485 <record id="chart_skr04_5560" model="account.account.template">
9486 <field name="code">5560</field>
9487 <field name="name">Waren aus einem Umsatzsteuerlager- § 13a UStG 7% Vorsteuer und 7% Umsatzsteuer</field>
9488 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9489 <field name="reconcile" eval="False"/>
9490 <field name="type">other</field>
9491 <field name="user_type" ref="account_type_expense_de"/>
9494 <record id="chart_skr04_5565" model="account.account.template">
9495 <field name="code">5565</field>
9496 <field name="name">Waren aus einem Umsatzsteuerlager- § 13a UStG 19% Vorsteuer und 19% Umsatzsteuer</field>
9497 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9498 <field name="reconcile" eval="False"/>
9499 <field name="type">other</field>
9500 <field name="user_type" ref="account_type_expense_de"/>
9503 <record id="chart_skr04_5566" model="account.account.template">
9504 <field name="code">5566</field>
9505 <field name="name">Waren aus einem Umsatzsteuerlager- § 13a UStG 16% Vorsteuer und 16% Umsatzsteuer</field>
9506 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9507 <field name="reconcile" eval="False"/>
9508 <field name="type">other</field>
9509 <field name="user_type" ref="account_type_expense_de"/>
9512 <record id="chart_skr04_5600" model="account.account.template">
9513 <field name="code">5600</field>
9514 <field name="name">Nicht abziehbare Vorsteuer </field>
9515 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9516 <field name="reconcile" eval="False"/>
9517 <field name="type">other</field>
9518 <field name="user_type" ref="account_type_expense_de"/>
9521 <record id="chart_skr04_5610" model="account.account.template">
9522 <field name="code">5610</field>
9523 <field name="name">Nicht abziehbare Vorsteuer 7%</field>
9524 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9525 <field name="reconcile" eval="False"/>
9526 <field name="type">other</field>
9527 <field name="user_type" ref="account_type_expense_de"/>
9530 <record id="chart_skr04_5650" model="account.account.template">
9531 <field name="code">5650</field>
9532 <field name="name">Nicht abziehbare Vorsteuer 16%</field>
9533 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9534 <field name="reconcile" eval="False"/>
9535 <field name="type">other</field>
9536 <field name="user_type" ref="account_type_expense_de"/>
9539 <record id="chart_skr04_5660" model="account.account.template">
9540 <field name="code">5660</field>
9541 <field name="name">Nicht abziehbare Vorsteuer 19%</field>
9542 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9543 <field name="reconcile" eval="False"/>
9544 <field name="type">other</field>
9545 <field name="user_type" ref="account_type_expense_de"/>
9548 <record id="chart_skr04_5700" model="account.account.template">
9549 <field name="code">5700</field>
9550 <field name="name">Nachlässe</field>
9551 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9552 <field name="reconcile" eval="False"/>
9553 <field name="type">other</field>
9554 <field name="user_type" ref="account_type_expense_de"/>
9557 <record id="chart_skr04_5710" model="account.account.template">
9558 <field name="code">5710</field>
9559 <field name="name">Nachlässe 7 % Vorsteuer </field>
9560 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9561 <field name="reconcile" eval="False"/>
9562 <field name="type">other</field>
9563 <field name="user_type" ref="account_type_expense_de"/>
9566 <record id="chart_skr04_5720" model="account.account.template">
9567 <field name="code">5720</field>
9568 <field name="name">Nachlässe 19 % Vorsteuer </field>
9569 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9570 <field name="reconcile" eval="False"/>
9571 <field name="type">other</field>
9572 <field name="user_type" ref="account_type_expense_de"/>
9575 <record id="chart_skr04_5722" model="account.account.template">
9576 <field name="code">5722</field>
9577 <field name="name">Nachlässe 16 % Vorsteuer </field>
9578 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9579 <field name="reconcile" eval="False"/>
9580 <field name="type">other</field>
9581 <field name="user_type" ref="account_type_expense_de"/>
9584 <record id="chart_skr04_5723" model="account.account.template">
9585 <field name="code">5723</field>
9586 <field name="name">Nachlässe 15 % Vorsteuer </field>
9587 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9588 <field name="reconcile" eval="False"/>
9589 <field name="type">other</field>
9590 <field name="user_type" ref="account_type_expense_de"/>
9593 <record id="chart_skr04_5724" model="account.account.template">
9594 <field name="code">5724</field>
9595 <field name="name">Nachlässe aus innergemeinschaftlichem Erwerb 7% Vorsteuer und 7% Umsatzsteuer</field>
9596 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9597 <field name="reconcile" eval="False"/>
9598 <field name="type">other</field>
9599 <field name="user_type" ref="account_type_expense_de"/>
9602 <record id="chart_skr04_5725" model="account.account.template">
9603 <field name="code">5725</field>
9604 <field name="name">Nachlässe aus innergemeinschaftlichem Erwerb 19% Vorsteuer und 19% Umsatzsteuer</field>
9605 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9606 <field name="reconcile" eval="False"/>
9607 <field name="type">other</field>
9608 <field name="user_type" ref="account_type_expense_de"/>
9611 <record id="chart_skr04_5726" model="account.account.template">
9612 <field name="code">5726</field>
9613 <field name="name">Nachlässe aus innergemeinschaftlichem Erwerb 16% Vorsteuer und 16% Umsatzsteuer</field>
9614 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9615 <field name="reconcile" eval="False"/>
9616 <field name="type">other</field>
9617 <field name="user_type" ref="account_type_expense_de"/>
9620 <record id="chart_skr04_5727" model="account.account.template">
9621 <field name="code">5727</field>
9622 <field name="name">Nachlässe aus innergemeinschaftlichem Erwerb 15% Vorsteuer und 15% Umsatzsteuer</field>
9623 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9624 <field name="reconcile" eval="False"/>
9625 <field name="type">other</field>
9626 <field name="user_type" ref="account_type_expense_de"/>
9629 <record id="chart_skr04_5730" model="account.account.template">
9630 <field name="code">5730</field>
9631 <field name="name">Erhaltene Skonti </field>
9632 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9633 <field name="reconcile" eval="False"/>
9634 <field name="type">other</field>
9635 <field name="user_type" ref="account_type_expense_de"/>
9638 <record id="chart_skr04_5731" model="account.account.template">
9639 <field name="code">5731</field>
9640 <field name="name">Erhaltene Skonti 7% Vorsteuer</field>
9641 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9642 <field name="reconcile" eval="False"/>
9643 <field name="type">other</field>
9644 <field name="user_type" ref="account_type_expense_de"/>
9647 <record id="chart_skr04_5735" model="account.account.template">
9648 <field name="code">5735</field>
9649 <field name="name">Erhaltene Skonti 16% Vorsteuer</field>
9650 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9651 <field name="reconcile" eval="False"/>
9652 <field name="type">other</field>
9653 <field name="user_type" ref="account_type_expense_de"/>
9656 <record id="chart_skr04_5736" model="account.account.template">
9657 <field name="code">5736</field>
9658 <field name="name">Erhaltene Skonti 19% Vorsteuer</field>
9659 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9660 <field name="reconcile" eval="False"/>
9661 <field name="type">other</field>
9662 <field name="user_type" ref="account_type_expense_de"/>
9665 <record id="chart_skr04_5745" model="account.account.template">
9666 <field name="code">5745</field>
9667 <field name="name">Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb </field>
9668 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9669 <field name="reconcile" eval="False"/>
9670 <field name="type">other</field>
9671 <field name="user_type" ref="account_type_expense_de"/>
9674 <record id="chart_skr04_5746" model="account.account.template">
9675 <field name="code">5746</field>
9676 <field name="name">Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 7% Vorsteuer und 7% Umsatzsteuer</field>
9677 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9678 <field name="reconcile" eval="False"/>
9679 <field name="type">other</field>
9680 <field name="user_type" ref="account_type_expense_de"/>
9683 <record id="chart_skr04_5748" model="account.account.template">
9684 <field name="code">5748</field>
9685 <field name="name">Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 19% Vorsteuer und 19% Umsatzsteuer</field>
9686 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9687 <field name="reconcile" eval="False"/>
9688 <field name="type">other</field>
9689 <field name="user_type" ref="account_type_expense_de"/>
9692 <record id="chart_skr04_5749" model="account.account.template">
9693 <field name="code">5749</field>
9694 <field name="name">Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 16% Vorsteuer und 16% Umsatzsteuer</field>
9695 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9696 <field name="reconcile" eval="False"/>
9697 <field name="type">other</field>
9698 <field name="user_type" ref="account_type_expense_de"/>
9701 <record id="chart_skr04_5750" model="account.account.template">
9702 <field name="code">5750</field>
9703 <field name="name">Erhaltene Boni 7% Vorsteuer</field>
9704 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9705 <field name="reconcile" eval="False"/>
9706 <field name="type">other</field>
9707 <field name="user_type" ref="account_type_expense_de"/>
9710 <record id="chart_skr04_5760" model="account.account.template">
9711 <field name="code">5760</field>
9712 <field name="name">Erhaltene Boni 19% Vorsteuer</field>
9713 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9714 <field name="reconcile" eval="False"/>
9715 <field name="type">other</field>
9716 <field name="user_type" ref="account_type_expense_de"/>
9719 <record id="chart_skr04_5764" model="account.account.template">
9720 <field name="code">5764</field>
9721 <field name="name">Erhaltene Boni 16% Vorsteuer</field>
9722 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9723 <field name="reconcile" eval="False"/>
9724 <field name="type">other</field>
9725 <field name="user_type" ref="account_type_expense_de"/>
9728 <record id="chart_skr04_5769" model="account.account.template">
9729 <field name="code">5769</field>
9730 <field name="name">Erhaltene Boni </field>
9731 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9732 <field name="reconcile" eval="False"/>
9733 <field name="type">other</field>
9734 <field name="user_type" ref="account_type_expense_de"/>
9737 <record id="chart_skr04_5770" model="account.account.template">
9738 <field name="code">5770</field>
9739 <field name="name">Erhaltene Rabatte</field>
9740 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9741 <field name="reconcile" eval="False"/>
9742 <field name="type">other</field>
9743 <field name="user_type" ref="account_type_expense_de"/>
9746 <record id="chart_skr04_5780" model="account.account.template">
9747 <field name="code">5780</field>
9748 <field name="name">Erhaltene Rabatte 7% Vorsteuer</field>
9749 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9750 <field name="reconcile" eval="False"/>
9751 <field name="type">other</field>
9752 <field name="user_type" ref="account_type_expense_de"/>
9755 <record id="chart_skr04_5790" model="account.account.template">
9756 <field name="code">5790</field>
9757 <field name="name">Erhaltene Rabatte 19% Vorsteuer</field>
9758 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9759 <field name="reconcile" eval="False"/>
9760 <field name="type">other</field>
9761 <field name="user_type" ref="account_type_expense_de"/>
9764 <record id="chart_skr04_5794" model="account.account.template">
9765 <field name="code">5794</field>
9766 <field name="name">Erhaltene Rabatte 16% Vorsteuer</field>
9767 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9768 <field name="reconcile" eval="False"/>
9769 <field name="type">other</field>
9770 <field name="user_type" ref="account_type_expense_de"/>
9773 <record id="chart_skr04_5800" model="account.account.template">
9774 <field name="code">5800</field>
9775 <field name="name">Bezugsnebenkosten</field>
9776 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9777 <field name="reconcile" eval="False"/>
9778 <field name="type">other</field>
9779 <field name="user_type" ref="account_type_expense_de"/>
9782 <record id="chart_skr04_5820" model="account.account.template">
9783 <field name="code">5820</field>
9784 <field name="name">Leergut</field>
9785 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9786 <field name="reconcile" eval="False"/>
9787 <field name="type">other</field>
9788 <field name="user_type" ref="account_type_expense_de"/>
9791 <record id="chart_skr04_5840" model="account.account.template">
9792 <field name="code">5840</field>
9793 <field name="name">Zölle und Einfuhrabgaben</field>
9794 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9795 <field name="reconcile" eval="False"/>
9796 <field name="type">other</field>
9797 <field name="user_type" ref="account_type_expense_de"/>
9800 <record id="chart_skr04_5860" model="account.account.template">
9801 <field name="code">5860</field>
9802 <field name="name">Verrechnete Stoffkosten (Gegenkonto 5000-99)</field>
9803 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9804 <field name="reconcile" eval="False"/>
9805 <field name="type">other</field>
9806 <field name="user_type" ref="account_type_expense_de"/>
9809 <record id="chart_skr04_5880" model="account.account.template">
9810 <field name="code">5880</field>
9811 <field name="name">Bestandsveränderungen Roh- Hilfs- und Betriebsstoffe/Waren</field>
9812 <field name="parent_id" ref="chart_skr04_K5GVA21"/>
9813 <field name="reconcile" eval="False"/>
9814 <field name="type">other</field>
9815 <field name="user_type" ref="account_type_expense_de"/>
9818 <record id="chart_skr04_K5GVA3" model="account.account.template">
9819 <field name="code">K5GVA3</field>
9820 <field name="name">Aufwendungen für bezogene Leistungen</field>
9821 <field name="parent_id" ref="chart_skr04_K5GVA"/>
9822 <field name="type">view</field>
9823 <field name="user_type" ref="account.account_type_view"/>
9826 <record id="chart_skr04_K5GVA31" model="account.account.template">
9827 <field name="code">K5GVA31</field>
9828 <field name="name">Aufwendungen für bezogene Leistungen</field>
9829 <field name="parent_id" ref="chart_skr04_K5GVA3"/>
9830 <field name="type">view</field>
9831 <field name="user_type" ref="account.account_type_view"/>
9834 <record id="chart_skr04_5900" model="account.account.template">
9835 <field name="code">5900</field>
9836 <field name="name">Fremdleistungen</field>
9837 <field name="parent_id" ref="chart_skr04_K5GVA31"/>
9838 <field name="reconcile" eval="False"/>
9839 <field name="type">other</field>
9840 <field name="user_type" ref="account_type_expense_de"/>
9843 <record id="chart_skr04_K5GVA4" model="account.account.template">
9844 <field name="code">K5GVA4</field>
9845 <field name="name">Umsätze- für die als Leistungsempfänger die Steuer nach § 13b Abs. 2 UStG geschuldet wird</field>
9846 <field name="parent_id" ref="chart_skr04_K5GVA"/>
9847 <field name="type">view</field>
9848 <field name="user_type" ref="account.account_type_view"/>
9851 <record id="chart_skr04_K5GVA41" model="account.account.template">
9852 <field name="code">K5GVA41</field>
9853 <field name="name">Aufwendungen für bezogene Leistungen</field>
9854 <field name="parent_id" ref="chart_skr04_K5GVA4"/>
9855 <field name="type">view</field>
9856 <field name="user_type" ref="account.account_type_view"/>
9859 <record id="chart_skr04_5910" model="account.account.template">
9860 <field name="code">5910</field>
9861 <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</field>
9862 <field name="parent_id" ref="chart_skr04_K5GVA41"/>
9863 <field name="reconcile" eval="False"/>
9864 <field name="type">other</field>
9865 <field name="user_type" ref="account_type_expense_de"/>
9868 <record id="chart_skr04_5915" model="account.account.template">
9869 <field name="code">5915</field>
9870 <field name="name">Leistungen eines im Ausland ansässigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</field>
9871 <field name="parent_id" ref="chart_skr04_K5GVA41"/>
9872 <field name="reconcile" eval="False"/>
9873 <field name="type">other</field>
9874 <field name="user_type" ref="account_type_expense_de"/>
9877 <record id="chart_skr04_5920" model="account.account.template">
9878 <field name="code">5920</field>
9879 <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer</field>
9880 <field name="parent_id" ref="chart_skr04_K5GVA41"/>
9881 <field name="reconcile" eval="False"/>
9882 <field name="type">other</field>
9883 <field name="user_type" ref="account_type_expense_de"/>
9886 <record id="chart_skr04_5922" model="account.account.template">
9887 <field name="code">5922</field>
9888 <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer</field>
9889 <field name="parent_id" ref="chart_skr04_K5GVA41"/>
9890 <field name="reconcile" eval="False"/>
9891 <field name="type">other</field>
9892 <field name="user_type" ref="account_type_expense_de"/>
9895 <record id="chart_skr04_5925" model="account.account.template">
9896 <field name="code">5925</field>
9897 <field name="name">Leistungen eines im Ausland ansässigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer</field>
9898 <field name="parent_id" ref="chart_skr04_K5GVA41"/>
9899 <field name="reconcile" eval="False"/>
9900 <field name="type">other</field>
9901 <field name="user_type" ref="account_type_expense_de"/>
9904 <record id="chart_skr04_5927" model="account.account.template">
9905 <field name="code">5927</field>
9906 <field name="name">Leistungen eines im Ausland ansässigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer</field>
9907 <field name="parent_id" ref="chart_skr04_K5GVA41"/>
9908 <field name="reconcile" eval="False"/>
9909 <field name="type">other</field>
9910 <field name="user_type" ref="account_type_expense_de"/>
9913 <record id="chart_skr04_5930" model="account.account.template">
9914 <field name="code">5930</field>
9915 <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</field>
9916 <field name="parent_id" ref="chart_skr04_K5GVA41"/>
9917 <field name="reconcile" eval="False"/>
9918 <field name="type">other</field>
9919 <field name="user_type" ref="account_type_expense_de"/>
9922 <record id="chart_skr04_5935" model="account.account.template">
9923 <field name="code">5935</field>
9924 <field name="name">Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</field>
9925 <field name="parent_id" ref="chart_skr04_K5GVA41"/>
9926 <field name="reconcile" eval="False"/>
9927 <field name="type">other</field>
9928 <field name="user_type" ref="account_type_expense_de"/>
9931 <record id="chart_skr04_5940" model="account.account.template">
9932 <field name="code">5940</field>
9933 <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 19% Umsatzsteuer</field>
9934 <field name="parent_id" ref="chart_skr04_K5GVA41"/>
9935 <field name="reconcile" eval="False"/>
9936 <field name="type">other</field>
9937 <field name="user_type" ref="account_type_expense_de"/>
9940 <record id="chart_skr04_5942" model="account.account.template">
9941 <field name="code">5942</field>
9942 <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer</field>
9943 <field name="parent_id" ref="chart_skr04_K5GVA41"/>
9944 <field name="reconcile" eval="False"/>
9945 <field name="type">other</field>
9946 <field name="user_type" ref="account_type_expense_de"/>
9949 <record id="chart_skr04_5945" model="account.account.template">
9950 <field name="code">5945</field>
9951 <field name="name">Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 19% Umsatzsteuer</field>
9952 <field name="parent_id" ref="chart_skr04_K5GVA41"/>
9953 <field name="reconcile" eval="False"/>
9954 <field name="type">other</field>
9955 <field name="user_type" ref="account_type_expense_de"/>
9958 <record id="chart_skr04_5947" model="account.account.template">
9959 <field name="code">5947</field>
9960 <field name="name">Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer</field>
9961 <field name="parent_id" ref="chart_skr04_K5GVA41"/>
9962 <field name="reconcile" eval="False"/>
9963 <field name="type">other</field>
9964 <field name="user_type" ref="account_type_expense_de"/>
9967 <record id="chart_skr04_5950" model="account.account.template">
9968 <field name="code">5950</field>
9969 <field name="name">Erhaltene Skonti aus Leistungen- für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird</field>
9970 <field name="parent_id" ref="chart_skr04_K5GVA41"/>
9971 <field name="reconcile" eval="False"/>
9972 <field name="type">other</field>
9973 <field name="user_type" ref="account_type_expense_de"/>
9976 <record id="chart_skr04_5951" model="account.account.template">
9977 <field name="code">5951</field>
9978 <field name="name">Erhaltene Skonti aus Leistungen- für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird 19% Vorsteuer und 19% Umsatzsteuer</field>
9979 <field name="parent_id" ref="chart_skr04_K5GVA41"/>
9980 <field name="reconcile" eval="False"/>
9981 <field name="type">other</field>
9982 <field name="user_type" ref="account_type_expense_de"/>
9985 <record id="chart_skr04_5952" model="account.account.template">
9986 <field name="code">5952</field>
9987 <field name="name">Erhaltene Skonti aus Leistungen- für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird 16% Vorsteuer und 16% Umsatzsteuer</field>
9988 <field name="parent_id" ref="chart_skr04_K5GVA41"/>
9989 <field name="reconcile" eval="False"/>
9990 <field name="type">other</field>
9991 <field name="user_type" ref="account_type_expense_de"/>
9994 <record id="chart_skr04_5953" model="account.account.template">
9995 <field name="code">5953</field>
9996 <field name="name">Erhaltene Skonti aus Leistungen- für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird ohne Vorsteuer aber mit Umsatzsteuer</field>
9997 <field name="parent_id" ref="chart_skr04_K5GVA41"/>
9998 <field name="reconcile" eval="False"/>
9999 <field name="type">other</field>
10000 <field name="user_type" ref="account_type_expense_de"/>
10003 <record id="chart_skr04_K6GVA1" model="account.account.template">
10004 <field name="code">K6GVA1</field>
10005 <field name="name">Personalaufwand</field>
10006 <field name="parent_id" ref="chart_skr04_K6GVA"/>
10007 <field name="type">view</field>
10008 <field name="user_type" ref="account.account_type_view"/>
10011 <record id="chart_skr04_K6GVA11" model="account.account.template">
10012 <field name="code">K6GVA11</field>
10013 <field name="name">Löhne und Gehälter</field>
10014 <field name="parent_id" ref="chart_skr04_K6GVA1"/>
10015 <field name="type">view</field>
10016 <field name="user_type" ref="account.account_type_view"/>
10019 <record id="chart_skr04_6000" model="account.account.template">
10020 <field name="code">6000</field>
10021 <field name="name">Löhne und Gehälter</field>
10022 <field name="parent_id" ref="chart_skr04_K6GVA11"/>
10023 <field name="reconcile" eval="False"/>
10024 <field name="type">other</field>
10025 <field name="user_type" ref="account_type_expense_de"/>
10028 <record id="chart_skr04_6010" model="account.account.template">
10029 <field name="code">6010</field>
10030 <field name="name">Löhne </field>
10031 <field name="parent_id" ref="chart_skr04_K6GVA11"/>
10032 <field name="reconcile" eval="False"/>
10033 <field name="type">other</field>
10034 <field name="user_type" ref="account_type_expense_de"/>
10037 <record id="chart_skr04_6020" model="account.account.template">
10038 <field name="code">6020</field>
10039 <field name="name">Gehälter</field>
10040 <field name="parent_id" ref="chart_skr04_K6GVA11"/>
10041 <field name="reconcile" eval="False"/>
10042 <field name="type">other</field>
10043 <field name="user_type" ref="account_type_expense_de"/>
10046 <record id="chart_skr04_6024" model="account.account.template">
10047 <field name="code">6024</field>
10048 <field name="name">Geschäftsführergehälter der GmbH-Gesellschafter</field>
10049 <field name="parent_id" ref="chart_skr04_K6GVA11"/>
10050 <field name="reconcile" eval="False"/>
10051 <field name="type">other</field>
10052 <field name="user_type" ref="account_type_expense_de"/>
10055 <record id="chart_skr04_6026" model="account.account.template">
10056 <field name="code">6026</field>
10057 <field name="name">Tantiemen</field>
10058 <field name="parent_id" ref="chart_skr04_K6GVA11"/>
10059 <field name="reconcile" eval="False"/>
10060 <field name="type">other</field>
10061 <field name="user_type" ref="account_type_expense_de"/>
10064 <record id="chart_skr04_6027" model="account.account.template">
10065 <field name="code">6027</field>
10066 <field name="name">Geschäftsführergehälter </field>
10067 <field name="parent_id" ref="chart_skr04_K6GVA11"/>
10068 <field name="reconcile" eval="False"/>
10069 <field name="type">other</field>
10070 <field name="user_type" ref="account_type_expense_de"/>
10073 <record id="chart_skr04_6028" model="account.account.template">
10074 <field name="code">6028</field>
10075 <field name="name">Vergütungen an angestellte Mitunternehmer § 15 EStG</field>
10076 <field name="parent_id" ref="chart_skr04_K6GVA11"/>
10077 <field name="reconcile" eval="False"/>
10078 <field name="type">other</field>
10079 <field name="user_type" ref="account_type_expense_de"/>
10082 <record id="chart_skr04_6030" model="account.account.template">
10083 <field name="code">6030</field>
10084 <field name="name">Aushilfslöhne</field>
10085 <field name="parent_id" ref="chart_skr04_K6GVA11"/>
10086 <field name="reconcile" eval="False"/>
10087 <field name="type">other</field>
10088 <field name="user_type" ref="account_type_expense_de"/>
10091 <record id="chart_skr04_6040" model="account.account.template">
10092 <field name="code">6040</field>
10093 <field name="name">Pauschale Steuer für Aushilfen</field>
10094 <field name="parent_id" ref="chart_skr04_K6GVA11"/>
10095 <field name="reconcile" eval="False"/>
10096 <field name="type">other</field>
10097 <field name="user_type" ref="account_type_expense_de"/>
10100 <record id="chart_skr04_6045" model="account.account.template">
10101 <field name="code">6045</field>
10102 <field name="name">Bedienungsgelder</field>
10103 <field name="parent_id" ref="chart_skr04_K6GVA11"/>
10104 <field name="reconcile" eval="False"/>
10105 <field name="type">other</field>
10106 <field name="user_type" ref="account_type_expense_de"/>
10109 <record id="chart_skr04_6050" model="account.account.template">
10110 <field name="code">6050</field>
10111 <field name="name">Ehegattengehalt</field>
10112 <field name="parent_id" ref="chart_skr04_K6GVA11"/>
10113 <field name="reconcile" eval="False"/>
10114 <field name="type">other</field>
10115 <field name="user_type" ref="account_type_expense_de"/>
10118 <record id="chart_skr04_6060" model="account.account.template">
10119 <field name="code">6060</field>
10120 <field name="name">Freiwillige soziale Aufwendungen- lohnsteuerpflichtig</field>
10121 <field name="parent_id" ref="chart_skr04_K6GVA11"/>
10122 <field name="reconcile" eval="False"/>
10123 <field name="type">other</field>
10124 <field name="user_type" ref="account_type_expense_de"/>
10127 <record id="chart_skr04_6069" model="account.account.template">
10128 <field name="code">6069</field>
10129 <field name="name">Pauschale Steuer auf sonstige Bezüge (z.B. Fahrkosten Zuschüsse)</field>
10130 <field name="parent_id" ref="chart_skr04_K6GVA11"/>
10131 <field name="reconcile" eval="False"/>
10132 <field name="type">other</field>
10133 <field name="user_type" ref="account_type_expense_de"/>
10136 <record id="chart_skr04_6070" model="account.account.template">
10137 <field name="code">6070</field>
10138 <field name="name">Krankengeldzuschüsse</field>
10139 <field name="parent_id" ref="chart_skr04_K6GVA11"/>
10140 <field name="reconcile" eval="False"/>
10141 <field name="type">other</field>
10142 <field name="user_type" ref="account_type_expense_de"/>
10145 <record id="chart_skr04_6075" model="account.account.template">
10146 <field name="code">6075</field>
10147 <field name="name">Zuschüsse der Agenturen für Arbeit (Haben)</field>
10148 <field name="parent_id" ref="chart_skr04_K6GVA11"/>
10149 <field name="reconcile" eval="False"/>
10150 <field name="type">other</field>
10151 <field name="user_type" ref="account_type_expense_de"/>
10154 <record id="chart_skr04_6080" model="account.account.template">
10155 <field name="code">6080</field>
10156 <field name="name">Vermögenswirksame Leistungen</field>
10157 <field name="parent_id" ref="chart_skr04_K6GVA11"/>
10158 <field name="reconcile" eval="False"/>
10159 <field name="type">other</field>
10160 <field name="user_type" ref="account_type_expense_de"/>
10163 <record id="chart_skr04_6090" model="account.account.template">
10164 <field name="code">6090</field>
10165 <field name="name">Fahrkostenerstattung Wohnung/Arbeitsstätte</field>
10166 <field name="parent_id" ref="chart_skr04_K6GVA11"/>
10167 <field name="reconcile" eval="False"/>
10168 <field name="type">other</field>
10169 <field name="user_type" ref="account_type_expense_de"/>
10172 <record id="chart_skr04_K6GVA12" model="account.account.template">
10173 <field name="code">K6GVA12</field>
10174 <field name="name">Soziale Abgaben und Aufwendungen für Altersversorgung und für Unterstützung</field>
10175 <field name="parent_id" ref="chart_skr04_K6GVA1"/>
10176 <field name="type">view</field>
10177 <field name="user_type" ref="account.account_type_view"/>
10180 <record id="chart_skr04_6100" model="account.account.template">
10181 <field name="code">6100</field>
10182 <field name="name">Soziale Abgaben und Aufwendungen für Altersversorgung und für Unterstützung</field>
10183 <field name="parent_id" ref="chart_skr04_K6GVA12"/>
10184 <field name="reconcile" eval="False"/>
10185 <field name="type">view</field>
10186 <field name="user_type" ref="account_type_expense_de"/>
10189 <record id="chart_skr04_6110" model="account.account.template">
10190 <field name="code">6110</field>
10191 <field name="name">Gesetzliche soziale Aufwendungen</field>
10192 <field name="parent_id" ref="chart_skr04_6100"/>
10193 <field name="reconcile" eval="False"/>
10194 <field name="type">other</field>
10195 <field name="user_type" ref="account_type_expense_de"/>
10198 <record id="chart_skr04_6118" model="account.account.template">
10199 <field name="code">6118</field>
10200 <field name="name">Gesetzliche soziale Aufwendungen für Mitunternehmer § 15 EStG</field>
10201 <field name="parent_id" ref="chart_skr04_6100"/>
10202 <field name="reconcile" eval="False"/>
10203 <field name="type">other</field>
10204 <field name="user_type" ref="account_type_expense_de"/>
10207 <record id="chart_skr04_6120" model="account.account.template">
10208 <field name="code">6120</field>
10209 <field name="name">Beiträge zur Berufsgenossenschaft</field>
10210 <field name="parent_id" ref="chart_skr04_6100"/>
10211 <field name="reconcile" eval="False"/>
10212 <field name="type">other</field>
10213 <field name="user_type" ref="account_type_expense_de"/>
10216 <record id="chart_skr04_6130" model="account.account.template">
10217 <field name="code">6130</field>
10218 <field name="name">Freiwillige soziale Aufwendungen- lohnsteuerfrei</field>
10219 <field name="parent_id" ref="chart_skr04_6100"/>
10220 <field name="reconcile" eval="False"/>
10221 <field name="type">other</field>
10222 <field name="user_type" ref="account_type_expense_de"/>
10225 <record id="chart_skr04_6140" model="account.account.template">
10226 <field name="code">6140</field>
10227 <field name="name">Aufwendungen für Altersversorgung</field>
10228 <field name="parent_id" ref="chart_skr04_6100"/>
10229 <field name="reconcile" eval="False"/>
10230 <field name="type">other</field>
10231 <field name="user_type" ref="account_type_expense_de"/>
10234 <record id="chart_skr04_6147" model="account.account.template">
10235 <field name="code">6147</field>
10236 <field name="name">Pauschale Steuer auf sonstige Bezüge (z.B. Direktversicherungen)</field>
10237 <field name="parent_id" ref="chart_skr04_6100"/>
10238 <field name="reconcile" eval="False"/>
10239 <field name="type">other</field>
10240 <field name="user_type" ref="account_type_expense_de"/>
10243 <record id="chart_skr04_6148" model="account.account.template">
10244 <field name="code">6148</field>
10245 <field name="name">Aufwendungen für Altersversorgung für Mitunternehmer § 15 EStG</field>
10246 <field name="parent_id" ref="chart_skr04_6100"/>
10247 <field name="reconcile" eval="False"/>
10248 <field name="type">other</field>
10249 <field name="user_type" ref="account_type_expense_de"/>
10252 <record id="chart_skr04_6150" model="account.account.template">
10253 <field name="code">6150</field>
10254 <field name="name">Versorgungskassen</field>
10255 <field name="parent_id" ref="chart_skr04_6100"/>
10256 <field name="reconcile" eval="False"/>
10257 <field name="type">other</field>
10258 <field name="user_type" ref="account_type_expense_de"/>
10261 <record id="chart_skr04_6160" model="account.account.template">
10262 <field name="code">6160</field>
10263 <field name="name">Aufwendungen für Unterstützung</field>
10264 <field name="parent_id" ref="chart_skr04_6100"/>
10265 <field name="reconcile" eval="False"/>
10266 <field name="type">other</field>
10267 <field name="user_type" ref="account_type_expense_de"/>
10270 <record id="chart_skr04_6170" model="account.account.template">
10271 <field name="code">6170</field>
10272 <field name="name">Sonstige soziale Abgaben</field>
10273 <field name="parent_id" ref="chart_skr04_6100"/>
10274 <field name="reconcile" eval="False"/>
10275 <field name="type">other</field>
10276 <field name="user_type" ref="account_type_expense_de"/>
10279 <record id="chart_skr04_K6GVA2" model="account.account.template">
10280 <field name="code">K6GVA2</field>
10281 <field name="name">Abschreibungen auf immaterielle Vermögensgegenstände des Anlagevermögens und Sachanlagen sowie auf aktivierte Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
10282 <field name="parent_id" ref="chart_skr04_K6GVA"/>
10283 <field name="type">view</field>
10284 <field name="user_type" ref="account.account_type_view"/>
10287 <record id="chart_skr04_K6GVA21" model="account.account.template">
10288 <field name="code">K6GVA21</field>
10289 <field name="name">Abschreibungen auf immaterielle Vermögensgegenstände des Anlagevermögens und Sachanlagen sowie auf aktivierte Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
10290 <field name="parent_id" ref="chart_skr04_K6GVA2"/>
10291 <field name="type">view</field>
10292 <field name="user_type" ref="account.account_type_view"/>
10295 <record id="chart_skr04_6200" model="account.account.template">
10296 <field name="code">6200</field>
10297 <field name="name">Abschreibungen auf immaterielle Vermögensgegenstände</field>
10298 <field name="parent_id" ref="chart_skr04_K6GVA21"/>
10299 <field name="reconcile" eval="False"/>
10300 <field name="type">other</field>
10301 <field name="user_type" ref="account_type_expense_de"/>
10304 <record id="chart_skr04_6205" model="account.account.template">
10305 <field name="code">6205</field>
10306 <field name="name">Abschreibungen auf den Geschäfts- oder Firmenwert</field>
10307 <field name="parent_id" ref="chart_skr04_K6GVA21"/>
10308 <field name="reconcile" eval="False"/>
10309 <field name="type">other</field>
10310 <field name="user_type" ref="account_type_expense_de"/>
10313 <record id="chart_skr04_6210" model="account.account.template">
10314 <field name="code">6210</field>
10315 <field name="name">Außerplanmäßige Abschreibungen auf immaterielle Vermögensgegenstände</field>
10316 <field name="parent_id" ref="chart_skr04_K6GVA21"/>
10317 <field name="reconcile" eval="False"/>
10318 <field name="type">other</field>
10319 <field name="user_type" ref="account_type_expense_de"/>
10322 <record id="chart_skr04_6220" model="account.account.template">
10323 <field name="code">6220</field>
10324 <field name="name">Abschreibungen auf Sachanlagen (ohne AfA auf Kfz und Gebäude)</field>
10325 <field name="parent_id" ref="chart_skr04_K6GVA21"/>
10326 <field name="reconcile" eval="False"/>
10327 <field name="type">other</field>
10328 <field name="user_type" ref="account_type_expense_de"/>
10331 <record id="chart_skr04_6221" model="account.account.template">
10332 <field name="code">6221</field>
10333 <field name="name">Abschreibungen auf Gebäude</field>
10334 <field name="parent_id" ref="chart_skr04_K6GVA21"/>
10335 <field name="reconcile" eval="False"/>
10336 <field name="type">other</field>
10337 <field name="user_type" ref="account_type_expense_de"/>
10340 <record id="chart_skr04_6222" model="account.account.template">
10341 <field name="code">6222</field>
10342 <field name="name">Abschreibungen auf Kfz</field>
10343 <field name="parent_id" ref="chart_skr04_K6GVA21"/>
10344 <field name="reconcile" eval="False"/>
10345 <field name="type">other</field>
10346 <field name="user_type" ref="account_type_expense_de"/>
10349 <record id="chart_skr04_6223" model="account.account.template">
10350 <field name="code">6223</field>
10351 <field name="name">Abschreibungen auf Gebäudeteil des häuslischen Arbeitszimmers</field>
10352 <field name="parent_id" ref="chart_skr04_K6GVA21"/>
10353 <field name="reconcile" eval="False"/>
10354 <field name="type">other</field>
10355 <field name="user_type" ref="account_type_expense_de"/>
10358 <record id="chart_skr04_6230" model="account.account.template">
10359 <field name="code">6230</field>
10360 <field name="name">Außerplanmäßige Abschreibungen auf Sachanlagen</field>
10361 <field name="parent_id" ref="chart_skr04_K6GVA21"/>
10362 <field name="reconcile" eval="False"/>
10363 <field name="type">other</field>
10364 <field name="user_type" ref="account_type_expense_de"/>
10367 <record id="chart_skr04_6231" model="account.account.template">
10368 <field name="code">6231</field>
10369 <field name="name">Absetzung für Außergewöhnliche technische und wirtschaftliche Abnutzung der Gebäude</field>
10370 <field name="parent_id" ref="chart_skr04_K6GVA21"/>
10371 <field name="reconcile" eval="False"/>
10372 <field name="type">other</field>
10373 <field name="user_type" ref="account_type_expense_de"/>
10376 <record id="chart_skr04_6232" model="account.account.template">
10377 <field name="code">6232</field>
10378 <field name="name">Absetzung für Außergewöhnliche technische und wirtschaftliche Abnutzung des Kfz</field>
10379 <field name="parent_id" ref="chart_skr04_K6GVA21"/>
10380 <field name="reconcile" eval="False"/>
10381 <field name="type">other</field>
10382 <field name="user_type" ref="account_type_expense_de"/>
10385 <record id="chart_skr04_6233" model="account.account.template">
10386 <field name="code">6233</field>
10387 <field name="name">Absetzung für Außergewöhnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsgüter</field>
10388 <field name="parent_id" ref="chart_skr04_K6GVA21"/>
10389 <field name="reconcile" eval="False"/>
10390 <field name="type">other</field>
10391 <field name="user_type" ref="account_type_expense_de"/>
10394 <record id="chart_skr04_6240" model="account.account.template">
10395 <field name="code">6240</field>
10396 <field name="name">Abschreibungen auf Sachanlagen auf Grund steuerlicher Sondervorschriften </field>
10397 <field name="parent_id" ref="chart_skr04_K6GVA21"/>
10398 <field name="reconcile" eval="False"/>
10399 <field name="type">other</field>
10400 <field name="user_type" ref="account_type_expense_de"/>
10403 <record id="chart_skr04_6241" model="account.account.template">
10404 <field name="code">6241</field>
10405 <field name="name">Sonderabschreibungen nach § 7g Abs. 1 u. 2 EStG (ohne Kfz)</field>
10406 <field name="parent_id" ref="chart_skr04_K6GVA21"/>
10407 <field name="reconcile" eval="False"/>
10408 <field name="type">other</field>
10409 <field name="user_type" ref="account_type_expense_de"/>
10412 <record id="chart_skr04_6242" model="account.account.template">
10413 <field name="code">6242</field>
10414 <field name="name">Sonderabschreibungen nach § 7g Abs. 1 u. 2 EStG (für Kfz)</field>
10415 <field name="parent_id" ref="chart_skr04_K6GVA21"/>
10416 <field name="reconcile" eval="False"/>
10417 <field name="type">other</field>
10418 <field name="user_type" ref="account_type_expense_de"/>
10421 <record id="chart_skr04_6250" model="account.account.template">
10422 <field name="code">6250</field>
10423 <field name="name">Kaufleasing</field>
10424 <field name="parent_id" ref="chart_skr04_K6GVA21"/>
10425 <field name="reconcile" eval="False"/>
10426 <field name="type">other</field>
10427 <field name="user_type" ref="account_type_expense_de"/>
10430 <record id="chart_skr04_6260" model="account.account.template">
10431 <field name="code">6260</field>
10432 <field name="name">Sofortabschreibungen geringwertiger Wirtschaftsgüter</field>
10433 <field name="parent_id" ref="chart_skr04_K6GVA21"/>
10434 <field name="reconcile" eval="False"/>
10435 <field name="type">other</field>
10436 <field name="user_type" ref="account_type_expense_de"/>
10439 <record id="chart_skr04_6262" model="account.account.template">
10440 <field name="code">6262</field>
10441 <field name="name">Abschreibungen auf aktivierte- geringwertige Wirtschaftsgüter</field>
10442 <field name="parent_id" ref="chart_skr04_K6GVA21"/>
10443 <field name="reconcile" eval="False"/>
10444 <field name="type">other</field>
10445 <field name="user_type" ref="account_type_expense_de"/>
10448 <record id="chart_skr04_6266" model="account.account.template">
10449 <field name="code">6266</field>
10450 <field name="name">Außerplanmaßige Abschreibungen auf aktivierte- geringwertige Wirtschaftsgüter</field>
10451 <field name="parent_id" ref="chart_skr04_K6GVA21"/>
10452 <field name="reconcile" eval="False"/>
10453 <field name="type">other</field>
10454 <field name="user_type" ref="account_type_expense_de"/>
10457 <record id="chart_skr04_6268" model="account.account.template">
10458 <field name="code">6268</field>
10459 <field name="name">Abschreibungen auf Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
10460 <field name="parent_id" ref="chart_skr04_K6GVA21"/>
10461 <field name="reconcile" eval="False"/>
10462 <field name="type">other</field>
10463 <field name="user_type" ref="account_type_expense_de"/>
10466 <record id="chart_skr04_6269" model="account.account.template">
10467 <field name="code">6269</field>
10468 <field name="name">Abschreibungen auf Aufwendungen für die Währungsumstellung auf den Euro</field>
10469 <field name="parent_id" ref="chart_skr04_K6GVA21"/>
10470 <field name="reconcile" eval="False"/>
10471 <field name="type">other</field>
10472 <field name="user_type" ref="account_type_expense_de"/>
10475 <record id="chart_skr04_K6GVA3" model="account.account.template">
10476 <field name="code">K6GVA3</field>
10477 <field name="name">Abschreibungen a. Vermögensgeg. d. Umlaufvermögens- soweit diese die in der Kapitalgesellschaft üblichen Abschreibungen überschreiten</field>
10478 <field name="parent_id" ref="chart_skr04_K6GVA"/>
10479 <field name="type">view</field>
10480 <field name="user_type" ref="account.account_type_view"/>
10483 <record id="chart_skr04_K6GVA31" model="account.account.template">
10484 <field name="code">K6GVA31</field>
10485 <field name="name">Abschreibungen a. Vermögensgeg. d. Umlaufvermögens- soweit diese die in der Kapitalgesellschaft üblichen Abschreibungen überschreiten</field>
10486 <field name="parent_id" ref="chart_skr04_K6GVA3"/>
10487 <field name="type">view</field>
10488 <field name="user_type" ref="account.account_type_view"/>
10491 <record id="chart_skr04_6270" model="account.account.template">
10492 <field name="code">6270</field>
10493 <field name="name">Abschreibungen auf Vermögensgegenstände des Umlaufvermögens (soweit unüblich hoch)</field>
10494 <field name="parent_id" ref="chart_skr04_K6GVA31"/>
10495 <field name="reconcile" eval="False"/>
10496 <field name="type">other</field>
10497 <field name="user_type" ref="account_type_expense_de"/>
10500 <record id="chart_skr04_6272" model="account.account.template">
10501 <field name="code">6272</field>
10502 <field name="name">Abschreibungen auf Umlaufvermögen- steuerrechtlich bedingt (soweit unüblich hoch)</field>
10503 <field name="parent_id" ref="chart_skr04_K6GVA31"/>
10504 <field name="reconcile" eval="False"/>
10505 <field name="type">other</field>
10506 <field name="user_type" ref="account_type_expense_de"/>
10509 <record id="chart_skr04_6275" model="account.account.template">
10510 <field name="code">6275</field>
10511 <field name="name">Vorwegnahme künftiger Wertschwankungen im Umlaufvermögen (soweit unüblich hoch)</field>
10512 <field name="parent_id" ref="chart_skr04_K6GVA31"/>
10513 <field name="reconcile" eval="False"/>
10514 <field name="type">other</field>
10515 <field name="user_type" ref="account_type_expense_de"/>
10518 <record id="chart_skr04_6280" model="account.account.template">
10519 <field name="code">6280</field>
10520 <field name="name">Forderungsverluste (soweit unüblich hoch)</field>
10521 <field name="parent_id" ref="chart_skr04_K6GVA31"/>
10522 <field name="reconcile" eval="False"/>
10523 <field name="type">other</field>
10524 <field name="user_type" ref="account_type_expense_de"/>
10527 <record id="chart_skr04_6281" model="account.account.template">
10528 <field name="code">6281</field>
10529 <field name="name">Forderungsverluste 7% USt (soweit unüblich hoch)</field>
10530 <field name="parent_id" ref="chart_skr04_K6GVA31"/>
10531 <field name="reconcile" eval="False"/>
10532 <field name="type">other</field>
10533 <field name="user_type" ref="account_type_expense_de"/>
10536 <record id="chart_skr04_6285" model="account.account.template">
10537 <field name="code">6285</field>
10538 <field name="name">Forderungsverluste 16% USt (soweit unüblich hoch)</field>
10539 <field name="parent_id" ref="chart_skr04_K6GVA31"/>
10540 <field name="reconcile" eval="False"/>
10541 <field name="type">other</field>
10542 <field name="user_type" ref="account_type_expense_de"/>
10545 <record id="chart_skr04_6286" model="account.account.template">
10546 <field name="code">6286</field>
10547 <field name="name">Forderungsverluste 19% USt (soweit unüblich hoch)</field>
10548 <field name="parent_id" ref="chart_skr04_K6GVA31"/>
10549 <field name="reconcile" eval="False"/>
10550 <field name="type">other</field>
10551 <field name="user_type" ref="account_type_expense_de"/>
10554 <record id="chart_skr04_6287" model="account.account.template">
10555 <field name="code">6287</field>
10556 <field name="name">Forderungsverluste 15% USt (soweit unüblich hoch)</field>
10557 <field name="parent_id" ref="chart_skr04_K6GVA31"/>
10558 <field name="reconcile" eval="False"/>
10559 <field name="type">other</field>
10560 <field name="user_type" ref="account_type_expense_de"/>
10563 <record id="chart_skr04_K6GVA4" model="account.account.template">
10564 <field name="code">K6GVA4</field>
10565 <field name="name">Sonstige betriebliche Aufwendungen</field>
10566 <field name="parent_id" ref="chart_skr04_K6GVA"/>
10567 <field name="type">view</field>
10568 <field name="user_type" ref="account.account_type_view"/>
10571 <record id="chart_skr04_K6GVA41" model="account.account.template">
10572 <field name="code">K6GVA41</field>
10573 <field name="name">Sonstige betriebliche Aufwendungen</field>
10574 <field name="parent_id" ref="chart_skr04_K6GVA4"/>
10575 <field name="type">view</field>
10576 <field name="user_type" ref="account.account_type_view"/>
10579 <record id="chart_skr04_6300" model="account.account.template">
10580 <field name="code">6300</field>
10581 <field name="name">Sonstige betriebliche Aufwendungen</field>
10582 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10583 <field name="reconcile" eval="False"/>
10584 <field name="type">other</field>
10585 <field name="user_type" ref="account_type_expense_de"/>
10588 <record id="chart_skr04_6303" model="account.account.template">
10589 <field name="code">6303</field>
10590 <field name="name">Fremdleistungen / Fremdarbeiten</field>
10591 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10592 <field name="reconcile" eval="False"/>
10593 <field name="type">other</field>
10594 <field name="user_type" ref="account_type_expense_de"/>
10597 <record id="chart_skr04_6304" model="account.account.template">
10598 <field name="code">6304</field>
10599 <field name="name">Sonstige Aufwendungen betrieblich und Regelmäßig</field>
10600 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10601 <field name="reconcile" eval="False"/>
10602 <field name="type">other</field>
10603 <field name="user_type" ref="account_type_expense_de"/>
10606 <record id="chart_skr04_6305" model="account.account.template">
10607 <field name="code">6305</field>
10608 <field name="name">Raumkosten</field>
10609 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10610 <field name="reconcile" eval="False"/>
10611 <field name="type">other</field>
10612 <field name="user_type" ref="account_type_expense_de"/>
10615 <record id="chart_skr04_6310" model="account.account.template">
10616 <field name="code">6310</field>
10617 <field name="name">Mietekosten</field>
10618 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10619 <field name="reconcile" eval="False"/>
10620 <field name="type">other</field>
10621 <field name="user_type" ref="account_type_expense_de"/>
10624 <record id="chart_skr04_6313" model="account.account.template">
10625 <field name="code">6313</field>
10626 <field name="name">Gewerbesteuerlich zu berücksichtigende Miete § 8 GewStG</field>
10627 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10628 <field name="reconcile" eval="False"/>
10629 <field name="type">other</field>
10630 <field name="user_type" ref="account_type_expense_de"/>
10633 <record id="chart_skr04_6314" model="account.account.template">
10634 <field name="code">6314</field>
10635 <field name="name">Vergütungen an Mitunternehmer für die mietweise überlassung ihrer Wirtschaftsgüter § 15 EStG</field>
10636 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10637 <field name="reconcile" eval="False"/>
10638 <field name="type">other</field>
10639 <field name="user_type" ref="account_type_expense_de"/>
10642 <record id="chart_skr04_6315" model="account.account.template">
10643 <field name="code">6315</field>
10644 <field name="name">Pacht</field>
10645 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10646 <field name="reconcile" eval="False"/>
10647 <field name="type">other</field>
10648 <field name="user_type" ref="account_type_expense_de"/>
10651 <record id="chart_skr04_6318" model="account.account.template">
10652 <field name="code">6318</field>
10653 <field name="name">Gewerbesteuerlich zu berücksichtigende Pacht § 8 GewStG</field>
10654 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10655 <field name="reconcile" eval="False"/>
10656 <field name="type">other</field>
10657 <field name="user_type" ref="account_type_expense_de"/>
10660 <record id="chart_skr04_6319" model="account.account.template">
10661 <field name="code">6319</field>
10662 <field name="name">Vergütungen an Mitunternehmer für die Pachtweise überlassung ihrer Wirtschaftsgüter § 15 EStG</field>
10663 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10664 <field name="reconcile" eval="False"/>
10665 <field name="type">other</field>
10666 <field name="user_type" ref="account_type_expense_de"/>
10669 <record id="chart_skr04_6320" model="account.account.template">
10670 <field name="code">6320</field>
10671 <field name="name">Heizung</field>
10672 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10673 <field name="reconcile" eval="False"/>
10674 <field name="type">other</field>
10675 <field name="user_type" ref="account_type_expense_de"/>
10678 <record id="chart_skr04_6325" model="account.account.template">
10679 <field name="code">6325</field>
10680 <field name="name">Gas- Strom- Wasser</field>
10681 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10682 <field name="reconcile" eval="False"/>
10683 <field name="type">other</field>
10684 <field name="user_type" ref="account_type_expense_de"/>
10687 <record id="chart_skr04_6330" model="account.account.template">
10688 <field name="code">6330</field>
10689 <field name="name">Reinigung</field>
10690 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10691 <field name="reconcile" eval="False"/>
10692 <field name="type">other</field>
10693 <field name="user_type" ref="account_type_expense_de"/>
10696 <record id="chart_skr04_6335" model="account.account.template">
10697 <field name="code">6335</field>
10698 <field name="name">Instandhaltung betrieblicher Räume</field>
10699 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10700 <field name="reconcile" eval="False"/>
10701 <field name="type">other</field>
10702 <field name="user_type" ref="account_type_expense_de"/>
10705 <record id="chart_skr04_6340" model="account.account.template">
10706 <field name="code">6340</field>
10707 <field name="name">Abgaben für betrieblich genutzten Grundbesitz</field>
10708 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10709 <field name="reconcile" eval="False"/>
10710 <field name="type">other</field>
10711 <field name="user_type" ref="account_type_expense_de"/>
10714 <record id="chart_skr04_6345" model="account.account.template">
10715 <field name="code">6345</field>
10716 <field name="name">Sonstige Raumkosten</field>
10717 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10718 <field name="reconcile" eval="False"/>
10719 <field name="type">other</field>
10720 <field name="user_type" ref="account_type_expense_de"/>
10723 <record id="chart_skr04_6348" model="account.account.template">
10724 <field name="code">6348</field>
10725 <field name="name">Aufwendungen für ein häusliches Arbeitszimmer (abziehbarer Anteil)</field>
10726 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10727 <field name="reconcile" eval="False"/>
10728 <field name="type">other</field>
10729 <field name="user_type" ref="account_type_expense_de"/>
10732 <record id="chart_skr04_6349" model="account.account.template">
10733 <field name="code">6349</field>
10734 <field name="name">Aufwendungen für ein häusliches Arbeitszimmer (nicht abziehbarer Anteil)</field>
10735 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10736 <field name="reconcile" eval="False"/>
10737 <field name="type">other</field>
10738 <field name="user_type" ref="account_type_expense_de"/>
10741 <record id="chart_skr04_6350" model="account.account.template">
10742 <field name="code">6350</field>
10743 <field name="name">Grundstückaufwendungen- betrieblich</field>
10744 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10745 <field name="reconcile" eval="False"/>
10746 <field name="type">other</field>
10747 <field name="user_type" ref="account_type_expense_de"/>
10750 <record id="chart_skr04_6352" model="account.account.template">
10751 <field name="code">6352</field>
10752 <field name="name">Grundstückaufwendungen- sonstige neutrale</field>
10753 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10754 <field name="reconcile" eval="False"/>
10755 <field name="type">other</field>
10756 <field name="user_type" ref="account_type_expense_de"/>
10759 <record id="chart_skr04_6390" model="account.account.template">
10760 <field name="code">6390</field>
10761 <field name="name">Zuwendungen- Spenden- steuerlich nicht abziehbar</field>
10762 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10763 <field name="reconcile" eval="False"/>
10764 <field name="type">other</field>
10765 <field name="user_type" ref="account_type_expense_de"/>
10768 <record id="chart_skr04_6391" model="account.account.template">
10769 <field name="code">6391</field>
10770 <field name="name">Zuwendungen- Spenden für wissenschaftliche und kulturelle Zwecke</field>
10771 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10772 <field name="reconcile" eval="False"/>
10773 <field name="type">other</field>
10774 <field name="user_type" ref="account_type_expense_de"/>
10777 <record id="chart_skr04_6392" model="account.account.template">
10778 <field name="code">6392</field>
10779 <field name="name">Zuwendungen- Spenden für mildtätige Zwecke</field>
10780 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10781 <field name="reconcile" eval="False"/>
10782 <field name="type">other</field>
10783 <field name="user_type" ref="account_type_expense_de"/>
10786 <record id="chart_skr04_6393" model="account.account.template">
10787 <field name="code">6393</field>
10788 <field name="name">Zuwendungen- Spenden für kirchliche- religiöse und gemeinnützige Zwecke</field>
10789 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10790 <field name="reconcile" eval="False"/>
10791 <field name="type">other</field>
10792 <field name="user_type" ref="account_type_expense_de"/>
10795 <record id="chart_skr04_6394" model="account.account.template">
10796 <field name="code">6394</field>
10797 <field name="name">Zuwendungen- Spenden an politische Parteien</field>
10798 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10799 <field name="reconcile" eval="False"/>
10800 <field name="type">other</field>
10801 <field name="user_type" ref="account_type_expense_de"/>
10804 <record id="chart_skr04_6395" model="account.account.template">
10805 <field name="code">6395</field>
10806 <field name="name">Zuwendungen- Spenden an Stiftungen für gemeinnützige Zwecke i. S. d. § 52 Abs. 2 Nr. 1-3 AO</field>
10807 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10808 <field name="reconcile" eval="False"/>
10809 <field name="type">other</field>
10810 <field name="user_type" ref="account_type_expense_de"/>
10813 <record id="chart_skr04_6396" model="account.account.template">
10814 <field name="code">6396</field>
10815 <field name="name">Zuwendungen- Spenden an Stiftungen für gemeinnützige Zwecke i. S. d. § 52 Abs. 2 Nr. 4 AO</field>
10816 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10817 <field name="reconcile" eval="False"/>
10818 <field name="type">other</field>
10819 <field name="user_type" ref="account_type_expense_de"/>
10822 <record id="chart_skr04_6397" model="account.account.template">
10823 <field name="code">6397</field>
10824 <field name="name">Zuwendungen- Spenden an Stiftungen für Kirchliche- religiöse und gemeinnützige Zwecke</field>
10825 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10826 <field name="reconcile" eval="False"/>
10827 <field name="type">other</field>
10828 <field name="user_type" ref="account_type_expense_de"/>
10831 <record id="chart_skr04_6398" model="account.account.template">
10832 <field name="code">6398</field>
10833 <field name="name">Zuwendungen- Spenden an Stiftungen für wissenschaftliche- mitdtätige- kulturelle Zwecke</field>
10834 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10835 <field name="reconcile" eval="False"/>
10836 <field name="type">other</field>
10837 <field name="user_type" ref="account_type_expense_de"/>
10840 <record id="chart_skr04_6400" model="account.account.template">
10841 <field name="code">6400</field>
10842 <field name="name">Versicherungen</field>
10843 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10844 <field name="reconcile" eval="False"/>
10845 <field name="type">other</field>
10846 <field name="user_type" ref="account_type_expense_de"/>
10849 <record id="chart_skr04_6405" model="account.account.template">
10850 <field name="code">6405</field>
10851 <field name="name">Versicherungen für Gebäude</field>
10852 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10853 <field name="reconcile" eval="False"/>
10854 <field name="type">other</field>
10855 <field name="user_type" ref="account_type_expense_de"/>
10858 <record id="chart_skr04_6410" model="account.account.template">
10859 <field name="code">6410</field>
10860 <field name="name">Netto-Prämie für Rückdeckung künftiger Versorgungsleistungen</field>
10861 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10862 <field name="reconcile" eval="False"/>
10863 <field name="type">other</field>
10864 <field name="user_type" ref="account_type_expense_de"/>
10867 <record id="chart_skr04_6420" model="account.account.template">
10868 <field name="code">6420</field>
10869 <field name="name">Beiträge </field>
10870 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10871 <field name="reconcile" eval="False"/>
10872 <field name="type">other</field>
10873 <field name="user_type" ref="account_type_expense_de"/>
10876 <record id="chart_skr04_6430" model="account.account.template">
10877 <field name="code">6430</field>
10878 <field name="name">Sonstige Abgaben</field>
10879 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10880 <field name="reconcile" eval="False"/>
10881 <field name="type">other</field>
10882 <field name="user_type" ref="account_type_expense_de"/>
10885 <record id="chart_skr04_6436" model="account.account.template">
10886 <field name="code">6436</field>
10887 <field name="name">Steuerlich abzugsfähige Verspätungszuschläge und Zwangsgelder</field>
10888 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10889 <field name="reconcile" eval="False"/>
10890 <field name="type">other</field>
10891 <field name="user_type" ref="account_type_expense_de"/>
10894 <record id="chart_skr04_6437" model="account.account.template">
10895 <field name="code">6437</field>
10896 <field name="name">steuerlich nicht abzugsfähige Verspätungszuschläge und Zwangsgelder</field>
10897 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10898 <field name="reconcile" eval="False"/>
10899 <field name="type">other</field>
10900 <field name="user_type" ref="account_type_expense_de"/>
10903 <record id="chart_skr04_6440" model="account.account.template">
10904 <field name="code">6440</field>
10905 <field name="name">Ausgleichsabgabe i. S. d. Schwerbehindertengesetzes</field>
10906 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10907 <field name="reconcile" eval="False"/>
10908 <field name="type">other</field>
10909 <field name="user_type" ref="account_type_expense_de"/>
10912 <record id="chart_skr04_6450" model="account.account.template">
10913 <field name="code">6450</field>
10914 <field name="name">Reparaturen und Instandhaltung von Bauten</field>
10915 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10916 <field name="reconcile" eval="False"/>
10917 <field name="type">other</field>
10918 <field name="user_type" ref="account_type_expense_de"/>
10921 <record id="chart_skr04_6460" model="account.account.template">
10922 <field name="code">6460</field>
10923 <field name="name">Reparaturen und Instandhaltung von technischen Anlagen und Maschinen</field>
10924 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10925 <field name="reconcile" eval="False"/>
10926 <field name="type">other</field>
10927 <field name="user_type" ref="account_type_expense_de"/>
10930 <record id="chart_skr04_6470" model="account.account.template">
10931 <field name="code">6470</field>
10932 <field name="name">Reparaturen und Instandhaltung von Betriebs- und Geschäftsausstattung</field>
10933 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10934 <field name="reconcile" eval="False"/>
10935 <field name="type">other</field>
10936 <field name="user_type" ref="account_type_expense_de"/>
10939 <record id="chart_skr04_6485" model="account.account.template">
10940 <field name="code">6485</field>
10941 <field name="name">Reparaturen und Instandhaltung von anderen Anlagen</field>
10942 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10943 <field name="reconcile" eval="False"/>
10944 <field name="type">other</field>
10945 <field name="user_type" ref="account_type_expense_de"/>
10948 <record id="chart_skr04_6490" model="account.account.template">
10949 <field name="code">6490</field>
10950 <field name="name">Sonstige Reparaturen und Instandhaltung </field>
10951 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10952 <field name="reconcile" eval="False"/>
10953 <field name="type">other</field>
10954 <field name="user_type" ref="account_type_expense_de"/>
10957 <record id="chart_skr04_6495" model="account.account.template">
10958 <field name="code">6495</field>
10959 <field name="name">Wartungskosten für Hard- und Software</field>
10960 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10961 <field name="reconcile" eval="False"/>
10962 <field name="type">other</field>
10963 <field name="user_type" ref="account_type_expense_de"/>
10966 <record id="chart_skr04_6498" model="account.account.template">
10967 <field name="code">6498</field>
10968 <field name="name">Mietleasing</field>
10969 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10970 <field name="reconcile" eval="False"/>
10971 <field name="type">other</field>
10972 <field name="user_type" ref="account_type_expense_de"/>
10975 <record id="chart_skr04_6499" model="account.account.template">
10976 <field name="code">6499</field>
10977 <field name="name">Gewerbesteuerlich zu berücksichtigendes Mietleasing § 8 GewStG</field>
10978 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10979 <field name="reconcile" eval="False"/>
10980 <field name="type">other</field>
10981 <field name="user_type" ref="account_type_expense_de"/>
10984 <record id="chart_skr04_6500" model="account.account.template">
10985 <field name="code">6500</field>
10986 <field name="name">Fahrzeugkosten</field>
10987 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10988 <field name="reconcile" eval="False"/>
10989 <field name="type">other</field>
10990 <field name="user_type" ref="account_type_expense_de"/>
10993 <record id="chart_skr04_6520" model="account.account.template">
10994 <field name="code">6520</field>
10995 <field name="name">Kfz-Versicherungen</field>
10996 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
10997 <field name="reconcile" eval="False"/>
10998 <field name="type">other</field>
10999 <field name="user_type" ref="account_type_expense_de"/>
11002 <record id="chart_skr04_6530" model="account.account.template">
11003 <field name="code">6530</field>
11004 <field name="name">Laufende Kfz-Betriebskosten</field>
11005 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11006 <field name="reconcile" eval="False"/>
11007 <field name="type">other</field>
11008 <field name="user_type" ref="account_type_expense_de"/>
11011 <record id="chart_skr04_6540" model="account.account.template">
11012 <field name="code">6540</field>
11013 <field name="name">kfz-Reparaturen</field>
11014 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11015 <field name="reconcile" eval="False"/>
11016 <field name="type">other</field>
11017 <field name="user_type" ref="account_type_expense_de"/>
11020 <record id="chart_skr04_6550" model="account.account.template">
11021 <field name="code">6550</field>
11022 <field name="name">Garagenmiete</field>
11023 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11024 <field name="reconcile" eval="False"/>
11025 <field name="type">other</field>
11026 <field name="user_type" ref="account_type_expense_de"/>
11029 <record id="chart_skr04_6560" model="account.account.template">
11030 <field name="code">6560</field>
11031 <field name="name">Leasingfahrzeugkosten</field>
11032 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11033 <field name="reconcile" eval="False"/>
11034 <field name="type">other</field>
11035 <field name="user_type" ref="account_type_expense_de"/>
11038 <record id="chart_skr04_6570" model="account.account.template">
11039 <field name="code">6570</field>
11040 <field name="name">Sonstige Kfz-kosten</field>
11041 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11042 <field name="reconcile" eval="False"/>
11043 <field name="type">other</field>
11044 <field name="user_type" ref="account_type_expense_de"/>
11047 <record id="chart_skr04_6580" model="account.account.template">
11048 <field name="code">6580</field>
11049 <field name="name">Mautgebühren</field>
11050 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11051 <field name="reconcile" eval="False"/>
11052 <field name="type">other</field>
11053 <field name="user_type" ref="account_type_expense_de"/>
11056 <record id="chart_skr04_6590" model="account.account.template">
11057 <field name="code">6590</field>
11058 <field name="name">Kfz-Kosten für betrieblich genutzte zum Privatvermögen gehörende Kraftfahrzeuge</field>
11059 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11060 <field name="reconcile" eval="False"/>
11061 <field name="type">other</field>
11062 <field name="user_type" ref="account_type_expense_de"/>
11065 <record id="chart_skr04_6595" model="account.account.template">
11066 <field name="code">6595</field>
11067 <field name="name">Fremdfahrzeugkosten</field>
11068 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11069 <field name="reconcile" eval="False"/>
11070 <field name="type">other</field>
11071 <field name="user_type" ref="account_type_expense_de"/>
11074 <record id="chart_skr04_6600" model="account.account.template">
11075 <field name="code">6600</field>
11076 <field name="name">Werbekosten</field>
11077 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11078 <field name="reconcile" eval="False"/>
11079 <field name="type">other</field>
11080 <field name="user_type" ref="account_type_expense_de"/>
11083 <record id="chart_skr04_6610" model="account.account.template">
11084 <field name="code">6610</field>
11085 <field name="name">Geschenke abzugsfähig</field>
11086 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11087 <field name="reconcile" eval="False"/>
11088 <field name="type">other</field>
11089 <field name="user_type" ref="account_type_expense_de"/>
11092 <record id="chart_skr04_6620" model="account.account.template">
11093 <field name="code">6620</field>
11094 <field name="name">Geschenke nicht abzugsfähig</field>
11095 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11096 <field name="reconcile" eval="False"/>
11097 <field name="type">other</field>
11098 <field name="user_type" ref="account_type_expense_de"/>
11101 <record id="chart_skr04_6625" model="account.account.template">
11102 <field name="code">6625</field>
11103 <field name="name">Geschenke ausschließlich betrieblich genutzt</field>
11104 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11105 <field name="reconcile" eval="False"/>
11106 <field name="type">other</field>
11107 <field name="user_type" ref="account_type_expense_de"/>
11110 <record id="chart_skr04_6630" model="account.account.template">
11111 <field name="code">6630</field>
11112 <field name="name">Repräsentationskosten</field>
11113 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11114 <field name="reconcile" eval="False"/>
11115 <field name="type">other</field>
11116 <field name="user_type" ref="account_type_expense_de"/>
11119 <record id="chart_skr04_6640" model="account.account.template">
11120 <field name="code">6640</field>
11121 <field name="name">Bewirtungskosten</field>
11122 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11123 <field name="reconcile" eval="False"/>
11124 <field name="type">other</field>
11125 <field name="user_type" ref="account_type_expense_de"/>
11128 <record id="chart_skr04_6641" model="account.account.template">
11129 <field name="code">6641</field>
11130 <field name="name">Sonstige eingeschränkt abziehbare Betriebsausgaben (abziehbarer Anteil)</field>
11131 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11132 <field name="reconcile" eval="False"/>
11133 <field name="type">other</field>
11134 <field name="user_type" ref="account_type_expense_de"/>
11137 <record id="chart_skr04_6642" model="account.account.template">
11138 <field name="code">6642</field>
11139 <field name="name">Sonstige eingeschränkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)</field>
11140 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11141 <field name="reconcile" eval="False"/>
11142 <field name="type">other</field>
11143 <field name="user_type" ref="account_type_expense_de"/>
11146 <record id="chart_skr04_6643" model="account.account.template">
11147 <field name="code">6643</field>
11148 <field name="name">Aufmerksamkeiten</field>
11149 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11150 <field name="reconcile" eval="False"/>
11151 <field name="type">other</field>
11152 <field name="user_type" ref="account_type_expense_de"/>
11155 <record id="chart_skr04_6644" model="account.account.template">
11156 <field name="code">6644</field>
11157 <field name="name">Nicht Abzugsfähige Bewirtungskosten</field>
11158 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11159 <field name="reconcile" eval="False"/>
11160 <field name="type">other</field>
11161 <field name="user_type" ref="account_type_expense_de"/>
11164 <record id="chart_skr04_6645" model="account.account.template">
11165 <field name="code">6645</field>
11166 <field name="name">Nicht Abzugsfähige Betriebsausgaben aus Werbe- und Repräsentationskosten (nicht abziehbarer Anteil)</field>
11167 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11168 <field name="reconcile" eval="False"/>
11169 <field name="type">other</field>
11170 <field name="user_type" ref="account_type_expense_de"/>
11173 <record id="chart_skr04_6650" model="account.account.template">
11174 <field name="code">6650</field>
11175 <field name="name">Reisekosten Arbeitnehmer</field>
11176 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11177 <field name="reconcile" eval="False"/>
11178 <field name="type">other</field>
11179 <field name="user_type" ref="account_type_expense_de"/>
11182 <record id="chart_skr04_6652" model="account.account.template">
11183 <field name="code">6652</field>
11184 <field name="name">Reisekosten Arbeitnehmer (nicht abziehbarer Anteil)</field>
11185 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11186 <field name="reconcile" eval="False"/>
11187 <field name="type">other</field>
11188 <field name="user_type" ref="account_type_expense_de"/>
11191 <record id="chart_skr04_6660" model="account.account.template">
11192 <field name="code">6660</field>
11193 <field name="name">Reisekosten Arbeitnehmer übernachtungsaufwand</field>
11194 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11195 <field name="reconcile" eval="False"/>
11196 <field name="type">other</field>
11197 <field name="user_type" ref="account_type_expense_de"/>
11200 <record id="chart_skr04_6663" model="account.account.template">
11201 <field name="code">6663</field>
11202 <field name="name">Reisekosten Arbeitnehmer Fahrkosten</field>
11203 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11204 <field name="reconcile" eval="False"/>
11205 <field name="type">other</field>
11206 <field name="user_type" ref="account_type_expense_de"/>
11209 <record id="chart_skr04_6664" model="account.account.template">
11210 <field name="code">6664</field>
11211 <field name="name">Reisekosten Arbeitnehmer Verpflegungsmehraufwand</field>
11212 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11213 <field name="reconcile" eval="False"/>
11214 <field name="type">other</field>
11215 <field name="user_type" ref="account_type_expense_de"/>
11218 <record id="chart_skr04_6668" model="account.account.template">
11219 <field name="code">6668</field>
11220 <field name="name">Kilometergelderstattung Arbeitnehmer</field>
11221 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11222 <field name="reconcile" eval="False"/>
11223 <field name="type">other</field>
11224 <field name="user_type" ref="account_type_expense_de"/>
11227 <record id="chart_skr04_6670" model="account.account.template">
11228 <field name="code">6670</field>
11229 <field name="name">Reisekosten Unternehmer</field>
11230 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11231 <field name="reconcile" eval="False"/>
11232 <field name="type">other</field>
11233 <field name="user_type" ref="account_type_expense_de"/>
11236 <record id="chart_skr04_6672" model="account.account.template">
11237 <field name="code">6672</field>
11238 <field name="name">Reisekosten Unternehmer (nicht abziehbarer anteil)</field>
11239 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11240 <field name="reconcile" eval="False"/>
11241 <field name="type">other</field>
11242 <field name="user_type" ref="account_type_expense_de"/>
11245 <record id="chart_skr04_6673" model="account.account.template">
11246 <field name="code">6673</field>
11247 <field name="name">Reisekosten Unternehmer Fahrkosten</field>
11248 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11249 <field name="reconcile" eval="False"/>
11250 <field name="type">other</field>
11251 <field name="user_type" ref="account_type_expense_de"/>
11254 <record id="chart_skr04_6674" model="account.account.template">
11255 <field name="code">6674</field>
11256 <field name="name">Reisekosten Unternehmer Verpflegungsmehraufwand</field>
11257 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11258 <field name="reconcile" eval="False"/>
11259 <field name="type">other</field>
11260 <field name="user_type" ref="account_type_expense_de"/>
11263 <record id="chart_skr04_6680" model="account.account.template">
11264 <field name="code">6680</field>
11265 <field name="name">Reisekosten Unternehmer übernachtungsaufwand</field>
11266 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11267 <field name="reconcile" eval="False"/>
11268 <field name="type">other</field>
11269 <field name="user_type" ref="account_type_expense_de"/>
11272 <record id="chart_skr04_6688" model="account.account.template">
11273 <field name="code">6688</field>
11274 <field name="name">Fahrten zwischen Wohnung und Arbeitsstätte (abziehbarer Anteil)</field>
11275 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11276 <field name="reconcile" eval="False"/>
11277 <field name="type">other</field>
11278 <field name="user_type" ref="account_type_expense_de"/>
11281 <record id="chart_skr04_6689" model="account.account.template">
11282 <field name="code">6689</field>
11283 <field name="name">Fahrten zwischen Wohnung und Arbeitsstätte (nicht abziehbarer Anteil)</field>
11284 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11285 <field name="reconcile" eval="False"/>
11286 <field name="type">other</field>
11287 <field name="user_type" ref="account_type_expense_de"/>
11290 <record id="chart_skr04_6690" model="account.account.template">
11291 <field name="code">6690</field>
11292 <field name="name">Fahrten zwischen Wohnung und Arbeitsstätte (Haben)</field>
11293 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11294 <field name="reconcile" eval="False"/>
11295 <field name="type">other</field>
11296 <field name="user_type" ref="account_type_expense_de"/>
11299 <record id="chart_skr04_6700" model="account.account.template">
11300 <field name="code">6700</field>
11301 <field name="name">Kosten der Warenabgabe</field>
11302 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11303 <field name="reconcile" eval="False"/>
11304 <field name="type">other</field>
11305 <field name="user_type" ref="account_type_expense_de"/>
11308 <record id="chart_skr04_6710" model="account.account.template">
11309 <field name="code">6710</field>
11310 <field name="name">Verpackungsmaterial</field>
11311 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11312 <field name="reconcile" eval="False"/>
11313 <field name="type">other</field>
11314 <field name="user_type" ref="account_type_expense_de"/>
11317 <record id="chart_skr04_6740" model="account.account.template">
11318 <field name="code">6740</field>
11319 <field name="name">Ausgangsfrachten</field>
11320 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11321 <field name="reconcile" eval="False"/>
11322 <field name="type">other</field>
11323 <field name="user_type" ref="account_type_expense_de"/>
11326 <record id="chart_skr04_6760" model="account.account.template">
11327 <field name="code">6760</field>
11328 <field name="name">Transportversicherungen</field>
11329 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11330 <field name="reconcile" eval="False"/>
11331 <field name="type">other</field>
11332 <field name="user_type" ref="account_type_expense_de"/>
11335 <record id="chart_skr04_6770" model="account.account.template">
11336 <field name="code">6770</field>
11337 <field name="name">Verkaufsprovisionen</field>
11338 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11339 <field name="reconcile" eval="False"/>
11340 <field name="type">other</field>
11341 <field name="user_type" ref="account_type_expense_de"/>
11344 <record id="chart_skr04_6780" model="account.account.template">
11345 <field name="code">6780</field>
11346 <field name="name">Fremdarbeiten (Vertrieb)</field>
11347 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11348 <field name="reconcile" eval="False"/>
11349 <field name="type">other</field>
11350 <field name="user_type" ref="account_type_expense_de"/>
11353 <record id="chart_skr04_6790" model="account.account.template">
11354 <field name="code">6790</field>
11355 <field name="name">Aufwand für Gewährleistung</field>
11356 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11357 <field name="reconcile" eval="False"/>
11358 <field name="type">other</field>
11359 <field name="user_type" ref="account_type_expense_de"/>
11362 <record id="chart_skr04_6800" model="account.account.template">
11363 <field name="code">6800</field>
11364 <field name="name">Porto</field>
11365 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11366 <field name="reconcile" eval="False"/>
11367 <field name="type">other</field>
11368 <field name="user_type" ref="account_type_expense_de"/>
11371 <record id="chart_skr04_6805" model="account.account.template">
11372 <field name="code">6805</field>
11373 <field name="name">Telefon</field>
11374 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11375 <field name="reconcile" eval="False"/>
11376 <field name="type">other</field>
11377 <field name="user_type" ref="account_type_expense_de"/>
11380 <record id="chart_skr04_6810" model="account.account.template">
11381 <field name="code">6810</field>
11382 <field name="name">Telefax und Internetkosten</field>
11383 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11384 <field name="reconcile" eval="False"/>
11385 <field name="type">other</field>
11386 <field name="user_type" ref="account_type_expense_de"/>
11389 <record id="chart_skr04_6815" model="account.account.template">
11390 <field name="code">6815</field>
11391 <field name="name">Bürobedarf</field>
11392 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11393 <field name="reconcile" eval="False"/>
11394 <field name="type">other</field>
11395 <field name="user_type" ref="account_type_expense_de"/>
11398 <record id="chart_skr04_6820" model="account.account.template">
11399 <field name="code">6820</field>
11400 <field name="name">Zeitschriften und Bücher</field>
11401 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11402 <field name="reconcile" eval="False"/>
11403 <field name="type">other</field>
11404 <field name="user_type" ref="account_type_expense_de"/>
11407 <record id="chart_skr04_6821" model="account.account.template">
11408 <field name="code">6821</field>
11409 <field name="name">Fortbildungskosten</field>
11410 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11411 <field name="reconcile" eval="False"/>
11412 <field name="type">other</field>
11413 <field name="user_type" ref="account_type_expense_de"/>
11416 <record id="chart_skr04_6822" model="account.account.template">
11417 <field name="code">6822</field>
11418 <field name="name">Freiwillige Sozialleistungen</field>
11419 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11420 <field name="reconcile" eval="False"/>
11421 <field name="type">other</field>
11422 <field name="user_type" ref="account_type_expense_de"/>
11425 <record id="chart_skr04_6823" model="account.account.template">
11426 <field name="code">6823</field>
11427 <field name="name">Vergütungen an Mitunternehmer § 15 EStG</field>
11428 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11429 <field name="reconcile" eval="False"/>
11430 <field name="type">other</field>
11431 <field name="user_type" ref="account_type_expense_de"/>
11434 <record id="chart_skr04_6824" model="account.account.template">
11435 <field name="code">6824</field>
11436 <field name="name">Haftungsvergütung an Mitunternehmer § 15 EStG</field>
11437 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11438 <field name="reconcile" eval="False"/>
11439 <field name="type">other</field>
11440 <field name="user_type" ref="account_type_expense_de"/>
11443 <record id="chart_skr04_6825" model="account.account.template">
11444 <field name="code">6825</field>
11445 <field name="name">Rechts- und Beratungskosten</field>
11446 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11447 <field name="reconcile" eval="False"/>
11448 <field name="type">other</field>
11449 <field name="user_type" ref="account_type_expense_de"/>
11452 <record id="chart_skr04_6827" model="account.account.template">
11453 <field name="code">6827</field>
11454 <field name="name">Abschluss- und Prüfungskosten</field>
11455 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11456 <field name="reconcile" eval="False"/>
11457 <field name="type">other</field>
11458 <field name="user_type" ref="account_type_expense_de"/>
11461 <record id="chart_skr04_6830" model="account.account.template">
11462 <field name="code">6830</field>
11463 <field name="name">Buchführungskosten</field>
11464 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11465 <field name="reconcile" eval="False"/>
11466 <field name="type">other</field>
11467 <field name="user_type" ref="account_type_expense_de"/>
11470 <record id="chart_skr04_6835" model="account.account.template">
11471 <field name="code">6835</field>
11472 <field name="name">Mieten für Einrichtungen</field>
11473 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11474 <field name="reconcile" eval="False"/>
11475 <field name="type">other</field>
11476 <field name="user_type" ref="account_type_expense_de"/>
11479 <record id="chart_skr04_6839" model="account.account.template">
11480 <field name="code">6839</field>
11481 <field name="name">Gewerbesteuerlich zu berücksichtigende Miete für Einrichtungen § 8 GewStG</field>
11482 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11483 <field name="reconcile" eval="False"/>
11484 <field name="type">other</field>
11485 <field name="user_type" ref="account_type_expense_de"/>
11488 <record id="chart_skr04_6840" model="account.account.template">
11489 <field name="code">6840</field>
11490 <field name="name">Mietleasing</field>
11491 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11492 <field name="reconcile" eval="False"/>
11493 <field name="type">other</field>
11494 <field name="user_type" ref="account_type_expense_de"/>
11497 <record id="chart_skr04_6844" model="account.account.template">
11498 <field name="code">6844</field>
11499 <field name="name">Gewerbesteuerlich zu berücksichtigendes Mietleasing § 8 GewStG</field>
11500 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11501 <field name="reconcile" eval="False"/>
11502 <field name="type">other</field>
11503 <field name="user_type" ref="account_type_expense_de"/>
11506 <record id="chart_skr04_6845" model="account.account.template">
11507 <field name="code">6845</field>
11508 <field name="name">Werkzeuge und Kleingeräte</field>
11509 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11510 <field name="reconcile" eval="False"/>
11511 <field name="type">other</field>
11512 <field name="user_type" ref="account_type_expense_de"/>
11515 <record id="chart_skr04_6850" model="account.account.template">
11516 <field name="code">6850</field>
11517 <field name="name">Sonstiger Betriebsbedarf</field>
11518 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11519 <field name="reconcile" eval="False"/>
11520 <field name="type">other</field>
11521 <field name="user_type" ref="account_type_expense_de"/>
11524 <record id="chart_skr04_6855" model="account.account.template">
11525 <field name="code">6855</field>
11526 <field name="name">Nebenkosten des Geldverkehrs</field>
11527 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11528 <field name="reconcile" eval="False"/>
11529 <field name="type">other</field>
11530 <field name="user_type" ref="account_type_expense_de"/>
11533 <record id="chart_skr04_6856" model="account.account.template">
11534 <field name="code">6856</field>
11535 <field name="name">Aufwendungen aus Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsfähig (inlandische Kap. Ges.)</field>
11536 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11537 <field name="reconcile" eval="False"/>
11538 <field name="type">other</field>
11539 <field name="user_type" ref="account_type_expense_de"/>
11542 <record id="chart_skr04_6857" model="account.account.template">
11543 <field name="code">6857</field>
11544 <field name="name">Aufwendungen aus der Veräußerung von Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
11545 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11546 <field name="reconcile" eval="False"/>
11547 <field name="type">other</field>
11548 <field name="user_type" ref="account_type_expense_de"/>
11551 <record id="chart_skr04_6859" model="account.account.template">
11552 <field name="code">6859</field>
11553 <field name="name">Aufwendungen für Abraum- und Abfallbeseitigung</field>
11554 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11555 <field name="reconcile" eval="False"/>
11556 <field name="type">other</field>
11557 <field name="user_type" ref="account_type_expense_de"/>
11560 <record id="chart_skr04_6860" model="account.account.template">
11561 <field name="code">6860</field>
11562 <field name="name">Nicht abziehbare Vorsteuer</field>
11563 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11564 <field name="reconcile" eval="False"/>
11565 <field name="type">other</field>
11566 <field name="user_type" ref="account_type_expense_de"/>
11569 <record id="chart_skr04_6865" model="account.account.template">
11570 <field name="code">6865</field>
11571 <field name="name">Nicht abziehbare Vorsteuer 7% </field>
11572 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11573 <field name="reconcile" eval="False"/>
11574 <field name="type">other</field>
11575 <field name="user_type" ref="account_type_expense_de"/>
11578 <record id="chart_skr04_6870" model="account.account.template">
11579 <field name="code">6870</field>
11580 <field name="name">Nicht abziehbare Vorsteuer 16% </field>
11581 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11582 <field name="reconcile" eval="False"/>
11583 <field name="type">other</field>
11584 <field name="user_type" ref="account_type_expense_de"/>
11587 <record id="chart_skr04_6871" model="account.account.template">
11588 <field name="code">6871</field>
11589 <field name="name">Nicht abziehbare Vorsteuer 19% </field>
11590 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11591 <field name="reconcile" eval="False"/>
11592 <field name="type">other</field>
11593 <field name="user_type" ref="account_type_expense_de"/>
11596 <record id="chart_skr04_6875" model="account.account.template">
11597 <field name="code">6875</field>
11598 <field name="name">Nicht abziehbare Hälfte der Aufsichtsratsvergütungen</field>
11599 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11600 <field name="reconcile" eval="False"/>
11601 <field name="type">other</field>
11602 <field name="user_type" ref="account_type_expense_de"/>
11605 <record id="chart_skr04_6876" model="account.account.template">
11606 <field name="code">6876</field>
11607 <field name="name">Abziehbare Aufsichtsratsvergütungen</field>
11608 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11609 <field name="reconcile" eval="False"/>
11610 <field name="type">other</field>
11611 <field name="user_type" ref="account_type_expense_de"/>
11614 <record id="chart_skr04_6880" model="account.account.template">
11615 <field name="code">6880</field>
11616 <field name="name">Aufwendungen aus Kursdifferenzen</field>
11617 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11618 <field name="reconcile" eval="False"/>
11619 <field name="type">other</field>
11620 <field name="user_type" ref="account_type_expense_de"/>
11623 <record id="chart_skr04_6883" model="account.account.template">
11624 <field name="code">6883</field>
11625 <field name="name">Aufwendungen aus Bewertung Finanzmittelfonds</field>
11626 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11627 <field name="reconcile" eval="False"/>
11628 <field name="type">other</field>
11629 <field name="user_type" ref="account_type_expense_de"/>
11632 <record id="chart_skr04_6884" model="account.account.template">
11633 <field name="code">6884</field>
11634 <field name="name">Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG (bei Buchverlust)</field>
11635 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11636 <field name="reconcile" eval="False"/>
11637 <field name="type">other</field>
11638 <field name="user_type" ref="account_type_expense_de"/>
11641 <record id="chart_skr04_6885" model="account.account.template">
11642 <field name="code">6885</field>
11643 <field name="name">Erlöse aus Verkäufen Sachanlagevermögen 19% USt (bei Buchverlust)</field>
11644 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11645 <field name="reconcile" eval="False"/>
11646 <field name="type">other</field>
11647 <field name="user_type" ref="account_type_expense_de"/>
11650 <record id="chart_skr04_6886" model="account.account.template">
11651 <field name="code">6886</field>
11652 <field name="name">Erlöse aus Verkäufen Sachanlagevermögen 16% USt (bei Buchverlust)</field>
11653 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11654 <field name="reconcile" eval="False"/>
11655 <field name="type">other</field>
11656 <field name="user_type" ref="account_type_expense_de"/>
11659 <record id="chart_skr04_6888" model="account.account.template">
11660 <field name="code">6888</field>
11661 <field name="name">Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG (bei Buchverlust)</field>
11662 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11663 <field name="reconcile" eval="False"/>
11664 <field name="type">other</field>
11665 <field name="user_type" ref="account_type_expense_de"/>
11668 <record id="chart_skr04_6889" model="account.account.template">
11669 <field name="code">6889</field>
11670 <field name="name">Erlöse aus Verkäufen Sachanlagevermögen (bei Buchverlust)</field>
11671 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11672 <field name="reconcile" eval="False"/>
11673 <field name="type">other</field>
11674 <field name="user_type" ref="account_type_expense_de"/>
11677 <record id="chart_skr04_6890" model="account.account.template">
11678 <field name="code">6890</field>
11679 <field name="name">Erlöse aus Verkäufen immaterieller Vermögensgegenstände (bei Buchverlust)</field>
11680 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11681 <field name="reconcile" eval="False"/>
11682 <field name="type">other</field>
11683 <field name="user_type" ref="account_type_expense_de"/>
11686 <record id="chart_skr04_6891" model="account.account.template">
11687 <field name="code">6891</field>
11688 <field name="name">Erlöse aus Verkäufen Finanzanlagen (bei Buchverlust)</field>
11689 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11690 <field name="reconcile" eval="False"/>
11691 <field name="type">other</field>
11692 <field name="user_type" ref="account_type_expense_de"/>
11695 <record id="chart_skr04_6892" model="account.account.template">
11696 <field name="code">6892</field>
11697 <field name="name">Erlöse aus Verkäufen Finanzanlagen 100% / 50% steuerfrei (inlandische Kap.Ges.)(bei Buchverlust)</field>
11698 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11699 <field name="reconcile" eval="False"/>
11700 <field name="type">other</field>
11701 <field name="user_type" ref="account_type_expense_de"/>
11704 <record id="chart_skr04_6895" model="account.account.template">
11705 <field name="code">6895</field>
11706 <field name="name">Anlagenabgänge Sachanlagen (Restbuchwert bei Buchverlust)</field>
11707 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11708 <field name="reconcile" eval="False"/>
11709 <field name="type">other</field>
11710 <field name="user_type" ref="account_type_expense_de"/>
11713 <record id="chart_skr04_6896" model="account.account.template">
11714 <field name="code">6896</field>
11715 <field name="name">Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchverlust)</field>
11716 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11717 <field name="reconcile" eval="False"/>
11718 <field name="type">other</field>
11719 <field name="user_type" ref="account_type_expense_de"/>
11722 <record id="chart_skr04_6897" model="account.account.template">
11723 <field name="code">6897</field>
11724 <field name="name">Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchverlust)</field>
11725 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11726 <field name="reconcile" eval="False"/>
11727 <field name="type">other</field>
11728 <field name="user_type" ref="account_type_expense_de"/>
11731 <record id="chart_skr04_6898" model="account.account.template">
11732 <field name="code">6898</field>
11733 <field name="name">Anlagenabgänge Finanzanlagen 100% / 50% steuerfrei (inländische Kap. Ges.)(Restbuchwert bei Buchverlust)</field>
11734 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11735 <field name="reconcile" eval="False"/>
11736 <field name="type">other</field>
11737 <field name="user_type" ref="account_type_expense_de"/>
11740 <record id="chart_skr04_6900" model="account.account.template">
11741 <field name="code">6900</field>
11742 <field name="name">Verluste aus dem Abgang von Gegenständen des Anlagevermögens</field>
11743 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11744 <field name="reconcile" eval="False"/>
11745 <field name="type">other</field>
11746 <field name="user_type" ref="account_type_expense_de"/>
11749 <record id="chart_skr04_6903" model="account.account.template">
11750 <field name="code">6903</field>
11751 <field name="name">Verluste aus der Veräußerung von Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
11752 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11753 <field name="reconcile" eval="False"/>
11754 <field name="type">other</field>
11755 <field name="user_type" ref="account_type_expense_de"/>
11758 <record id="chart_skr04_6905" model="account.account.template">
11759 <field name="code">6905</field>
11760 <field name="name">Verluste aus dem Abgang von Gegenständen des Umlaufvermögens außer Vorräte</field>
11761 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11762 <field name="reconcile" eval="False"/>
11763 <field name="type">other</field>
11764 <field name="user_type" ref="account_type_expense_de"/>
11767 <record id="chart_skr04_6906" model="account.account.template">
11768 <field name="code">6906</field>
11769 <field name="name">Verluste aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) 100% / 50% nicht anzugsfähig (inlandische Kap. Ges.)</field>
11770 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11771 <field name="reconcile" eval="False"/>
11772 <field name="type">other</field>
11773 <field name="user_type" ref="account_type_expense_de"/>
11776 <record id="chart_skr04_6907" model="account.account.template">
11777 <field name="code">6907</field>
11778 <field name="name">Abgang von Wirtschaftsgütern des Umlaufvermögens nach § 4 Abs. 3 Satz 4 EStG</field>
11779 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11780 <field name="reconcile" eval="False"/>
11781 <field name="type">other</field>
11782 <field name="user_type" ref="account_type_expense_de"/>
11785 <record id="chart_skr04_6908" model="account.account.template">
11786 <field name="code">6908</field>
11787 <field name="name">Abgang von Wirtschaftsgütern des Umlaufvermögens 100% / 50% nicht abzugsfähig (inlandische Kap. Ges.) nach § 4 Abs. 3 Satz 4 EStG</field>
11788 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11789 <field name="reconcile" eval="False"/>
11790 <field name="type">other</field>
11791 <field name="user_type" ref="account_type_expense_de"/>
11794 <record id="chart_skr04_6910" model="account.account.template">
11795 <field name="code">6910</field>
11796 <field name="name">Abschreibung auf Umlaufvermögen außer Vorräte und Wertpapieren des UV (übliche Höhe)</field>
11797 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11798 <field name="reconcile" eval="False"/>
11799 <field name="type">other</field>
11800 <field name="user_type" ref="account_type_expense_de"/>
11803 <record id="chart_skr04_6912" model="account.account.template">
11804 <field name="code">6912</field>
11805 <field name="name">Abschreibung auf Umlaufvermögen außer Vorräte und Wertpapieren des UV- steuerlich bedingt (übliche Höhe)</field>
11806 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11807 <field name="reconcile" eval="False"/>
11808 <field name="type">other</field>
11809 <field name="user_type" ref="account_type_expense_de"/>
11812 <record id="chart_skr04_6915" model="account.account.template">
11813 <field name="code">6915</field>
11814 <field name="name">Vorwegnahme künftiger Wertschwankungen im Umlaufvermögen außer Vorräte und Wertpapiere</field>
11815 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11816 <field name="reconcile" eval="False"/>
11817 <field name="type">other</field>
11818 <field name="user_type" ref="account_type_expense_de"/>
11821 <record id="chart_skr04_6916" model="account.account.template">
11822 <field name="code">6916</field>
11823 <field name="name">Aufwendungen aus der Zuschreibung von steuertlich niedriger bewerteten Verbindlichkeiten</field>
11824 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11825 <field name="reconcile" eval="False"/>
11826 <field name="type">other</field>
11827 <field name="user_type" ref="account_type_expense_de"/>
11830 <record id="chart_skr04_6917" model="account.account.template">
11831 <field name="code">6917</field>
11832 <field name="name">Aufwendungen aus der Zuschreibung von steuertlich niedriger bewerteten Rückstellungen</field>
11833 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11834 <field name="reconcile" eval="False"/>
11835 <field name="type">other</field>
11836 <field name="user_type" ref="account_type_expense_de"/>
11839 <record id="chart_skr04_6920" model="account.account.template">
11840 <field name="code">6920</field>
11841 <field name="name">Einstellungen in die Pauschalwertberichtigung zu Forderungen</field>
11842 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11843 <field name="reconcile" eval="False"/>
11844 <field name="type">other</field>
11845 <field name="user_type" ref="account_type_expense_de"/>
11848 <record id="chart_skr04_6923" model="account.account.template">
11849 <field name="code">6923</field>
11850 <field name="name">Einstellungen in die Einzelwertberichtigung zu Forderungen</field>
11851 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11852 <field name="reconcile" eval="False"/>
11853 <field name="type">other</field>
11854 <field name="user_type" ref="account_type_expense_de"/>
11857 <record id="chart_skr04_6925" model="account.account.template">
11858 <field name="code">6925</field>
11859 <field name="name">Einstellungen in Sonderposten mit Rücklageanteil (Steuerfreie Rücklagen)</field>
11860 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11861 <field name="reconcile" eval="False"/>
11862 <field name="type">other</field>
11863 <field name="user_type" ref="account_type_expense_de"/>
11866 <record id="chart_skr04_6926" model="account.account.template">
11867 <field name="code">6926</field>
11868 <field name="name">Einstellungen in Sonderposten mit Rücklageanteil (Ansparabschreibungen)</field>
11869 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11870 <field name="reconcile" eval="False"/>
11871 <field name="type">other</field>
11872 <field name="user_type" ref="account_type_expense_de"/>
11875 <record id="chart_skr04_6927" model="account.account.template">
11876 <field name="code">6927</field>
11877 <field name="name">Einstellungen in Sonderposten mit Rücklageanteil (Sonderabschreibungen)</field>
11878 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11879 <field name="reconcile" eval="False"/>
11880 <field name="type">other</field>
11881 <field name="user_type" ref="account_type_expense_de"/>
11884 <record id="chart_skr04_6928" model="account.account.template">
11885 <field name="code">6928</field>
11886 <field name="name">Einstellungen in Sonderposten mit Rücklageanteil (Existenzgründerrücklage)</field>
11887 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11888 <field name="reconcile" eval="False"/>
11889 <field name="type">other</field>
11890 <field name="user_type" ref="account_type_expense_de"/>
11893 <record id="chart_skr04_6929" model="account.account.template">
11894 <field name="code">6929</field>
11895 <field name="name">Einstellungen in Sonderposten mit Rücklageanteil (§ 52 Abs. 16 EStG)</field>
11896 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11897 <field name="reconcile" eval="False"/>
11898 <field name="type">other</field>
11899 <field name="user_type" ref="account_type_expense_de"/>
11902 <record id="chart_skr04_6930" model="account.account.template">
11903 <field name="code">6930</field>
11904 <field name="name">Forderungsverluste (übliche Höhe)</field>
11905 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11906 <field name="reconcile" eval="False"/>
11907 <field name="type">other</field>
11908 <field name="user_type" ref="account_type_expense_de"/>
11911 <record id="chart_skr04_6931" model="account.account.template">
11912 <field name="code">6931</field>
11913 <field name="name">Forderungsverluste 7 % USt (übliche Höhe)</field>
11914 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11915 <field name="reconcile" eval="False"/>
11916 <field name="type">other</field>
11917 <field name="user_type" ref="account_type_expense_de"/>
11920 <record id="chart_skr04_6932" model="account.account.template">
11921 <field name="code">6932</field>
11922 <field name="name">Forderungsverluste aus steuerfreien EG-Lieferungen (übliche Höhe)</field>
11923 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11924 <field name="reconcile" eval="False"/>
11925 <field name="type">other</field>
11926 <field name="user_type" ref="account_type_expense_de"/>
11929 <record id="chart_skr04_6933" model="account.account.template">
11930 <field name="code">6933</field>
11931 <field name="name">Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 7% USt (übliche Höhe)</field>
11932 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11933 <field name="reconcile" eval="False"/>
11934 <field name="type">other</field>
11935 <field name="user_type" ref="account_type_expense_de"/>
11938 <record id="chart_skr04_6934" model="account.account.template">
11939 <field name="code">6934</field>
11940 <field name="name">Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 16% USt (übliche Höhe)</field>
11941 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11942 <field name="reconcile" eval="False"/>
11943 <field name="type">other</field>
11944 <field name="user_type" ref="account_type_expense_de"/>
11947 <record id="chart_skr04_6935" model="account.account.template">
11948 <field name="code">6935</field>
11949 <field name="name">Forderungsverluste 16% USt (übliche Höhe)</field>
11950 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11951 <field name="reconcile" eval="False"/>
11952 <field name="type">other</field>
11953 <field name="user_type" ref="account_type_expense_de"/>
11956 <record id="chart_skr04_6936" model="account.account.template">
11957 <field name="code">6936</field>
11958 <field name="name">Forderungsverluste 19% USt (übliche Höhe)</field>
11959 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11960 <field name="reconcile" eval="False"/>
11961 <field name="type">other</field>
11962 <field name="user_type" ref="account_type_expense_de"/>
11965 <record id="chart_skr04_6937" model="account.account.template">
11966 <field name="code">6937</field>
11967 <field name="name">Forderungsverluste 15% USt (übliche Höhe)</field>
11968 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11969 <field name="reconcile" eval="False"/>
11970 <field name="type">other</field>
11971 <field name="user_type" ref="account_type_expense_de"/>
11974 <record id="chart_skr04_6938" model="account.account.template">
11975 <field name="code">6938</field>
11976 <field name="name">Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 19% USt (übliche Höhe)</field>
11977 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11978 <field name="reconcile" eval="False"/>
11979 <field name="type">other</field>
11980 <field name="user_type" ref="account_type_expense_de"/>
11983 <record id="chart_skr04_6939" model="account.account.template">
11984 <field name="code">6939</field>
11985 <field name="name">Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 15% USt (übliche Höhe)</field>
11986 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11987 <field name="reconcile" eval="False"/>
11988 <field name="type">other</field>
11989 <field name="user_type" ref="account_type_expense_de"/>
11992 <record id="chart_skr04_6960" model="account.account.template">
11993 <field name="code">6960</field>
11994 <field name="name">Periodenfremde Aufwendungen soweit nicht außerordentlich</field>
11995 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
11996 <field name="reconcile" eval="False"/>
11997 <field name="type">other</field>
11998 <field name="user_type" ref="account_type_expense_de"/>
12001 <record id="chart_skr04_6967" model="account.account.template">
12002 <field name="code">6967</field>
12003 <field name="name">Sonstige Aufwendungen betrieblich und regelmäßig</field>
12004 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
12005 <field name="reconcile" eval="False"/>
12006 <field name="type">other</field>
12007 <field name="user_type" ref="account_type_expense_de"/>
12010 <record id="chart_skr04_6969" model="account.account.template">
12011 <field name="code">6969</field>
12012 <field name="name">Sonstige Aufwendungen unregelmäßig</field>
12013 <field name="parent_id" ref="chart_skr04_K6GVA41"/>
12014 <field name="reconcile" eval="False"/>
12015 <field name="type">other</field>
12016 <field name="user_type" ref="account_type_expense_de"/>
12019 <record id="chart_skr04_K6GVA5" model="account.account.template">
12020 <field name="code">K6GVA5</field>
12021 <field name="name">Kalkulatorische Kosten</field>
12022 <field name="parent_id" ref="chart_skr04_K6GVA"/>
12023 <field name="type">view</field>
12024 <field name="user_type" ref="account.account_type_view"/>
12027 <record id="chart_skr04_K6GVA51" model="account.account.template">
12028 <field name="code">K6GVA51</field>
12029 <field name="name">Sonstige betriebliche Aufwendungen</field>
12030 <field name="parent_id" ref="chart_skr04_K6GVA5"/>
12031 <field name="type">view</field>
12032 <field name="user_type" ref="account.account_type_view"/>
12035 <record id="chart_skr04_6970" model="account.account.template">
12036 <field name="code">6970</field>
12037 <field name="name">Kalkulatorischer Unternehmerlohn</field>
12038 <field name="parent_id" ref="chart_skr04_K6GVA51"/>
12039 <field name="reconcile" eval="False"/>
12040 <field name="type">other</field>
12041 <field name="user_type" ref="account_type_expense_de"/>
12044 <record id="chart_skr04_6972" model="account.account.template">
12045 <field name="code">6972</field>
12046 <field name="name">Kalkulatorische Miete/Pacht</field>
12047 <field name="parent_id" ref="chart_skr04_K6GVA51"/>
12048 <field name="reconcile" eval="False"/>
12049 <field name="type">other</field>
12050 <field name="user_type" ref="account_type_expense_de"/>
12053 <record id="chart_skr04_6974" model="account.account.template">
12054 <field name="code">6974</field>
12055 <field name="name">Kalkulatorische Zinsen</field>
12056 <field name="parent_id" ref="chart_skr04_K6GVA51"/>
12057 <field name="reconcile" eval="False"/>
12058 <field name="type">other</field>
12059 <field name="user_type" ref="account_type_expense_de"/>
12062 <record id="chart_skr04_6976" model="account.account.template">
12063 <field name="code">6976</field>
12064 <field name="name">Kalkulatorische Abschreibungen</field>
12065 <field name="parent_id" ref="chart_skr04_K6GVA51"/>
12066 <field name="reconcile" eval="False"/>
12067 <field name="type">other</field>
12068 <field name="user_type" ref="account_type_expense_de"/>
12071 <record id="chart_skr04_6978" model="account.account.template">
12072 <field name="code">6978</field>
12073 <field name="name">Kalkulatorische Wagnisse</field>
12074 <field name="parent_id" ref="chart_skr04_K6GVA51"/>
12075 <field name="reconcile" eval="False"/>
12076 <field name="type">other</field>
12077 <field name="user_type" ref="account_type_expense_de"/>
12080 <record id="chart_skr04_6979" model="account.account.template">
12081 <field name="code">6979</field>
12082 <field name="name">Kalkulatorischer Lohn für unentgeltliche Mitarbeiter</field>
12083 <field name="parent_id" ref="chart_skr04_K6GVA51"/>
12084 <field name="reconcile" eval="False"/>
12085 <field name="type">other</field>
12086 <field name="user_type" ref="account_type_expense_de"/>
12089 <record id="chart_skr04_6980" model="account.account.template">
12090 <field name="code">6980</field>
12091 <field name="name">Verrechneter kalkulatorischer Unternehmerlohn</field>
12092 <field name="parent_id" ref="chart_skr04_K6GVA51"/>
12093 <field name="reconcile" eval="False"/>
12094 <field name="type">other</field>
12095 <field name="user_type" ref="account_type_expense_de"/>
12098 <record id="chart_skr04_6982" model="account.account.template">
12099 <field name="code">6982</field>
12100 <field name="name">Verrechnete kalkulatorische Miete/Pacht</field>
12101 <field name="parent_id" ref="chart_skr04_K6GVA51"/>
12102 <field name="reconcile" eval="False"/>
12103 <field name="type">other</field>
12104 <field name="user_type" ref="account_type_expense_de"/>
12107 <record id="chart_skr04_6984" model="account.account.template">
12108 <field name="code">6984</field>
12109 <field name="name">Verrechnete kalkulatorische Zinsen</field>
12110 <field name="parent_id" ref="chart_skr04_K6GVA51"/>
12111 <field name="reconcile" eval="False"/>
12112 <field name="type">other</field>
12113 <field name="user_type" ref="account_type_expense_de"/>
12116 <record id="chart_skr04_6986" model="account.account.template">
12117 <field name="code">6986</field>
12118 <field name="name">Verrechnete kalkulatorische Abschreibungen</field>
12119 <field name="parent_id" ref="chart_skr04_K6GVA51"/>
12120 <field name="reconcile" eval="False"/>
12121 <field name="type">other</field>
12122 <field name="user_type" ref="account_type_expense_de"/>
12125 <record id="chart_skr04_6988" model="account.account.template">
12126 <field name="code">6988</field>
12127 <field name="name">Verrechnete kalkulatorische Wagnisse</field>
12128 <field name="parent_id" ref="chart_skr04_K6GVA51"/>
12129 <field name="reconcile" eval="False"/>
12130 <field name="type">other</field>
12131 <field name="user_type" ref="account_type_expense_de"/>
12134 <record id="chart_skr04_6989" model="account.account.template">
12135 <field name="code">6989</field>
12136 <field name="name">Verrechneter kalkulatorischer Lohn für unentgeltliche Mitarbeiter</field>
12137 <field name="parent_id" ref="chart_skr04_K6GVA51"/>
12138 <field name="reconcile" eval="False"/>
12139 <field name="type">other</field>
12140 <field name="user_type" ref="account_type_expense_de"/>
12143 <record id="chart_skr04_K6GVA6" model="account.account.template">
12144 <field name="code">K6GVA6</field>
12145 <field name="name">Kosten bei Anwendung des Umsatzkostenverfahrens</field>
12146 <field name="parent_id" ref="chart_skr04_K6GVA"/>
12147 <field name="type">view</field>
12148 <field name="user_type" ref="account.account_type_view"/>
12151 <record id="chart_skr04_K6GVA61" model="account.account.template">
12152 <field name="code">K6GVA61</field>
12153 <field name="name">Sonstige betriebliche Aufwendungen</field>
12154 <field name="parent_id" ref="chart_skr04_K6GVA6"/>
12155 <field name="type">view</field>
12156 <field name="user_type" ref="account.account_type_view"/>
12159 <record id="chart_skr04_6990" model="account.account.template">
12160 <field name="code">6990</field>
12161 <field name="name">Herstellungskosten</field>
12162 <field name="parent_id" ref="chart_skr04_K6GVA61"/>
12163 <field name="reconcile" eval="False"/>
12164 <field name="type">other</field>
12165 <field name="user_type" ref="account_type_expense_de"/>
12168 <record id="chart_skr04_6992" model="account.account.template">
12169 <field name="code">6992</field>
12170 <field name="name">Verwaltungskosten</field>
12171 <field name="parent_id" ref="chart_skr04_K6GVA61"/>
12172 <field name="reconcile" eval="False"/>
12173 <field name="type">other</field>
12174 <field name="user_type" ref="account_type_expense_de"/>
12177 <record id="chart_skr04_6994" model="account.account.template">
12178 <field name="code">6994</field>
12179 <field name="name">Vertriebskosten</field>
12180 <field name="parent_id" ref="chart_skr04_K6GVA61"/>
12181 <field name="reconcile" eval="False"/>
12182 <field name="type">other</field>
12183 <field name="user_type" ref="account_type_expense_de"/>
12186 <record id="chart_skr04_6999" model="account.account.template">
12187 <field name="code">6999</field>
12188 <field name="name">Gegenkonto 6990-6998</field>
12189 <field name="parent_id" ref="chart_skr04_K6GVA61"/>
12190 <field name="reconcile" eval="False"/>
12191 <field name="type">other</field>
12192 <field name="user_type" ref="account_type_expense_de"/>
12195 <record id="chart_skr04_K7GVE1" model="account.account.template">
12196 <field name="code">K7GVE1</field>
12197 <field name="name">Erträge aus Beteiligungen</field>
12198 <field name="parent_id" ref="chart_skr04_K7GVE"/>
12199 <field name="type">view</field>
12200 <field name="user_type" ref="account.account_type_view"/>
12203 <record id="chart_skr04_K7GVE11" model="account.account.template">
12204 <field name="code">K7GVE11</field>
12205 <field name="name">Erträge aus Beteiligungen</field>
12206 <field name="parent_id" ref="chart_skr04_K7GVE1"/>
12207 <field name="type">view</field>
12208 <field name="user_type" ref="account.account_type_view"/>
12211 <record id="chart_skr04_7000" model="account.account.template">
12212 <field name="code">7000</field>
12213 <field name="name">Erträge aus Beteiligungen</field>
12214 <field name="parent_id" ref="chart_skr04_K7GVE11"/>
12215 <field name="reconcile" eval="False"/>
12216 <field name="type">other</field>
12217 <field name="user_type" ref="account_type_income_de"/>
12220 <record id="chart_skr04_7005" model="account.account.template">
12221 <field name="code">7005</field>
12222 <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (Beteiligung) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
12223 <field name="parent_id" ref="chart_skr04_K7GVE11"/>
12224 <field name="reconcile" eval="False"/>
12225 <field name="type">other</field>
12226 <field name="user_type" ref="account_type_income_de"/>
12229 <record id="chart_skr04_7006" model="account.account.template">
12230 <field name="code">7006</field>
12231 <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
12232 <field name="parent_id" ref="chart_skr04_K7GVE11"/>
12233 <field name="reconcile" eval="False"/>
12234 <field name="type">other</field>
12235 <field name="user_type" ref="account_type_income_de"/>
12238 <record id="chart_skr04_7007" model="account.account.template">
12239 <field name="code">7007</field>
12240 <field name="name">Gewinne aus Anteilen an nicht steuerbefreiten inländischen Kapitalgesellschaften § 9 Nr. 2a GewStG</field>
12241 <field name="parent_id" ref="chart_skr04_K7GVE11"/>
12242 <field name="reconcile" eval="False"/>
12243 <field name="type">other</field>
12244 <field name="user_type" ref="account_type_income_de"/>
12247 <record id="chart_skr04_7008" model="account.account.template">
12248 <field name="code">7008</field>
12249 <field name="name">Gewinnanteile aus Mitunternehmerschaften § 9 GewStG</field>
12250 <field name="parent_id" ref="chart_skr04_K7GVE11"/>
12251 <field name="reconcile" eval="False"/>
12252 <field name="type">other</field>
12253 <field name="user_type" ref="account_type_income_de"/>
12256 <record id="chart_skr04_7009" model="account.account.template">
12257 <field name="code">7009</field>
12258 <field name="name">Erträge aus Beteiligungen an verbundenen Unternehmen</field>
12259 <field name="parent_id" ref="chart_skr04_K7GVE11"/>
12260 <field name="reconcile" eval="False"/>
12261 <field name="type">other</field>
12262 <field name="user_type" ref="account_type_income_de"/>
12265 <record id="chart_skr04_K7GVE2" model="account.account.template">
12266 <field name="code">K7GVE2</field>
12267 <field name="name">Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</field>
12268 <field name="parent_id" ref="chart_skr04_K7GVE"/>
12269 <field name="type">view</field>
12270 <field name="user_type" ref="account.account_type_view"/>
12273 <record id="chart_skr04_K7GVE21" model="account.account.template">
12274 <field name="code">K7GVE21</field>
12275 <field name="name">Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</field>
12276 <field name="parent_id" ref="chart_skr04_K7GVE2"/>
12277 <field name="type">view</field>
12278 <field name="user_type" ref="account.account_type_view"/>
12281 <record id="chart_skr04_7010" model="account.account.template">
12282 <field name="code">7010</field>
12283 <field name="name">Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</field>
12284 <field name="parent_id" ref="chart_skr04_K7GVE21"/>
12285 <field name="reconcile" eval="False"/>
12286 <field name="type">other</field>
12287 <field name="user_type" ref="account_type_income_de"/>
12290 <record id="chart_skr04_7014" model="account.account.template">
12291 <field name="code">7014</field>
12292 <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
12293 <field name="parent_id" ref="chart_skr04_K7GVE21"/>
12294 <field name="reconcile" eval="False"/>
12295 <field name="type">other</field>
12296 <field name="user_type" ref="account_type_income_de"/>
12299 <record id="chart_skr04_7015" model="account.account.template">
12300 <field name="code">7015</field>
12301 <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
12302 <field name="parent_id" ref="chart_skr04_K7GVE21"/>
12303 <field name="reconcile" eval="False"/>
12304 <field name="type">other</field>
12305 <field name="user_type" ref="account_type_income_de"/>
12308 <record id="chart_skr04_7019" model="account.account.template">
12309 <field name="code">7019</field>
12310 <field name="name">Eträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens aus verbundenen Unternehmen</field>
12311 <field name="parent_id" ref="chart_skr04_K7GVE21"/>
12312 <field name="reconcile" eval="False"/>
12313 <field name="type">other</field>
12314 <field name="user_type" ref="account_type_income_de"/>
12317 <record id="chart_skr04_K7GVE3" model="account.account.template">
12318 <field name="code">K7GVE3</field>
12319 <field name="name">Sonstige Zinsen und ähnliche Erträge</field>
12320 <field name="parent_id" ref="chart_skr04_K7GVE"/>
12321 <field name="type">view</field>
12322 <field name="user_type" ref="account.account_type_view"/>
12325 <record id="chart_skr04_K7GVE31" model="account.account.template">
12326 <field name="code">K7GVE31</field>
12327 <field name="name">Sonstige Zinsen und ähnliche Erträge</field>
12328 <field name="parent_id" ref="chart_skr04_K7GVE3"/>
12329 <field name="type">view</field>
12330 <field name="user_type" ref="account.account_type_view"/>
12333 <record id="chart_skr04_7100" model="account.account.template">
12334 <field name="code">7100</field>
12335 <field name="name">Sonstige Zinsen und ähnliche Erträge</field>
12336 <field name="parent_id" ref="chart_skr04_K7GVE31"/>
12337 <field name="reconcile" eval="False"/>
12338 <field name="type">other</field>
12339 <field name="user_type" ref="account_type_income_de"/>
12342 <record id="chart_skr04_7102" model="account.account.template">
12343 <field name="code">7102</field>
12344 <field name="name">Steuerfreie Aufzinsung des Körperschaftsteuerguthabens nach §37 KStG</field>
12345 <field name="parent_id" ref="chart_skr04_K7GVE31"/>
12346 <field name="reconcile" eval="False"/>
12347 <field name="type">other</field>
12348 <field name="user_type" ref="account_type_income_de"/>
12351 <record id="chart_skr04_7103" model="account.account.template">
12352 <field name="code">7103</field>
12353 <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
12354 <field name="parent_id" ref="chart_skr04_K7GVE31"/>
12355 <field name="reconcile" eval="False"/>
12356 <field name="type">other</field>
12357 <field name="user_type" ref="account_type_income_de"/>
12360 <record id="chart_skr04_7104" model="account.account.template">
12361 <field name="code">7104</field>
12362 <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
12363 <field name="parent_id" ref="chart_skr04_K7GVE31"/>
12364 <field name="reconcile" eval="False"/>
12365 <field name="type">other</field>
12366 <field name="user_type" ref="account_type_income_de"/>
12369 <record id="chart_skr04_7105" model="account.account.template">
12370 <field name="code">7105</field>
12371 <field name="name">Zinserträge § 233a AO</field>
12372 <field name="parent_id" ref="chart_skr04_K7GVE31"/>
12373 <field name="reconcile" eval="False"/>
12374 <field name="type">other</field>
12375 <field name="user_type" ref="account_type_income_de"/>
12378 <record id="chart_skr04_7106" model="account.account.template">
12379 <field name="code">7106</field>
12380 <field name="name">Zinserträge § 233a AO Sonderfall anlage A KSt</field>
12381 <field name="parent_id" ref="chart_skr04_K7GVE31"/>
12382 <field name="reconcile" eval="False"/>
12383 <field name="type">other</field>
12384 <field name="user_type" ref="account_type_income_de"/>
12387 <record id="chart_skr04_7109" model="account.account.template">
12388 <field name="code">7109</field>
12389 <field name="name">Sonstige Zinsen und ähnliche Erträge aus verbundenen Unternehmen</field>
12390 <field name="parent_id" ref="chart_skr04_K7GVE31"/>
12391 <field name="reconcile" eval="False"/>
12392 <field name="type">other</field>
12393 <field name="user_type" ref="account_type_income_de"/>
12396 <record id="chart_skr04_7110" model="account.account.template">
12397 <field name="code">7110</field>
12398 <field name="name">Sonstige Zinserträge</field>
12399 <field name="parent_id" ref="chart_skr04_K7GVE31"/>
12400 <field name="reconcile" eval="False"/>
12401 <field name="type">other</field>
12402 <field name="user_type" ref="account_type_income_de"/>
12405 <record id="chart_skr04_7119" model="account.account.template">
12406 <field name="code">7119</field>
12407 <field name="name">Sonstige Zinserträge aus verbundenen Unternehmen</field>
12408 <field name="parent_id" ref="chart_skr04_K7GVE31"/>
12409 <field name="reconcile" eval="False"/>
12410 <field name="type">other</field>
12411 <field name="user_type" ref="account_type_income_de"/>
12414 <record id="chart_skr04_7120" model="account.account.template">
12415 <field name="code">7120</field>
12416 <field name="name">Zinsähnliche Erträge</field>
12417 <field name="parent_id" ref="chart_skr04_K7GVE31"/>
12418 <field name="reconcile" eval="False"/>
12419 <field name="type">other</field>
12420 <field name="user_type" ref="account_type_income_de"/>
12423 <record id="chart_skr04_7129" model="account.account.template">
12424 <field name="code">7129</field>
12425 <field name="name">Zinsähnliche Erträge aus verbundenen Unternehmen</field>
12426 <field name="parent_id" ref="chart_skr04_K7GVE31"/>
12427 <field name="reconcile" eval="False"/>
12428 <field name="type">other</field>
12429 <field name="user_type" ref="account_type_income_de"/>
12432 <record id="chart_skr04_7130" model="account.account.template">
12433 <field name="code">7130</field>
12434 <field name="name">Diskonterträge</field>
12435 <field name="parent_id" ref="chart_skr04_K7GVE31"/>
12436 <field name="reconcile" eval="False"/>
12437 <field name="type">other</field>
12438 <field name="user_type" ref="account_type_income_de"/>
12441 <record id="chart_skr04_7139" model="account.account.template">
12442 <field name="code">7139</field>
12443 <field name="name">Diskonterträge aus verbundenen Unternehmen</field>
12444 <field name="parent_id" ref="chart_skr04_K7GVE31"/>
12445 <field name="reconcile" eval="False"/>
12446 <field name="type">other</field>
12447 <field name="user_type" ref="account_type_income_de"/>
12450 <record id="chart_skr04_K7GVE4" model="account.account.template">
12451 <field name="code">K7GVE4</field>
12452 <field name="name">Erträge aus Verlustübernahme und auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabführungsvertrags erhaltene Gewinne</field>
12453 <field name="parent_id" ref="chart_skr04_K7GVE"/>
12454 <field name="type">view</field>
12455 <field name="user_type" ref="account.account_type_view"/>
12458 <record id="chart_skr04_K7GVE41" model="account.account.template">
12459 <field name="code">K7GVE41</field>
12460 <field name="name">Erträge aus Verlustübernahme </field>
12461 <field name="parent_id" ref="chart_skr04_K7GVE4"/>
12462 <field name="type">view</field>
12463 <field name="user_type" ref="account.account_type_view"/>
12466 <record id="chart_skr04_7190" model="account.account.template">
12467 <field name="code">7190</field>
12468 <field name="name">Erträge aus Verlustübernahme</field>
12469 <field name="parent_id" ref="chart_skr04_K7GVE41"/>
12470 <field name="reconcile" eval="False"/>
12471 <field name="type">other</field>
12472 <field name="user_type" ref="account_type_income_de"/>
12475 <record id="chart_skr04_K7GVE42" model="account.account.template">
12476 <field name="code">K7GVE42</field>
12477 <field name="name">Auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabführungsvertrags erhaltene </field>
12478 <field name="parent_id" ref="chart_skr04_K7GVE4"/>
12479 <field name="type">view</field>
12480 <field name="user_type" ref="account.account_type_view"/>
12483 <record id="chart_skr04_7192" model="account.account.template">
12484 <field name="code">7192</field>
12485 <field name="name">Erhaltene Gewinne auf Grund einer Gewinngemeinschaft</field>
12486 <field name="parent_id" ref="chart_skr04_K7GVE42"/>
12487 <field name="reconcile" eval="False"/>
12488 <field name="type">other</field>
12489 <field name="user_type" ref="account_type_income_de"/>
12492 <record id="chart_skr04_7194" model="account.account.template">
12493 <field name="code">7194</field>
12494 <field name="name">Erhaltene Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags</field>
12495 <field name="parent_id" ref="chart_skr04_K7GVE42"/>
12496 <field name="reconcile" eval="False"/>
12497 <field name="type">other</field>
12498 <field name="user_type" ref="account_type_income_de"/>
12501 <record id="chart_skr04_K7GVA1" model="account.account.template">
12502 <field name="code">K7GVA1</field>
12503 <field name="name">Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufvermögens</field>
12504 <field name="parent_id" ref="chart_skr04_K7GVA"/>
12505 <field name="type">view</field>
12506 <field name="user_type" ref="account.account_type_view"/>
12509 <record id="chart_skr04_K7GVA11" model="account.account.template">
12510 <field name="code">K7GVA11</field>
12511 <field name="name">Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufvermögens</field>
12512 <field name="parent_id" ref="chart_skr04_K7GVA1"/>
12513 <field name="type">view</field>
12514 <field name="user_type" ref="account.account_type_view"/>
12517 <record id="chart_skr04_7200" model="account.account.template">
12518 <field name="code">7200</field>
12519 <field name="name">Abschreibungen auf Finanzanlagen </field>
12520 <field name="parent_id" ref="chart_skr04_K7GVA11"/>
12521 <field name="reconcile" eval="False"/>
12522 <field name="type">other</field>
12523 <field name="user_type" ref="account_type_expense_de"/>
12526 <record id="chart_skr04_7204" model="account.account.template">
12527 <field name="code">7204</field>
12528 <field name="name">Abschreibungen auf Finanzanlagen 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
12529 <field name="parent_id" ref="chart_skr04_K7GVA11"/>
12530 <field name="reconcile" eval="False"/>
12531 <field name="type">other</field>
12532 <field name="user_type" ref="account_type_expense_de"/>
12535 <record id="chart_skr04_7208" model="account.account.template">
12536 <field name="code">7208</field>
12537 <field name="name">Abschreibungen auf Grund von Verlustanteilen an Mitunternehmerschaften § 8 GewStG</field>
12538 <field name="parent_id" ref="chart_skr04_K7GVA11"/>
12539 <field name="reconcile" eval="False"/>
12540 <field name="type">other</field>
12541 <field name="user_type" ref="account_type_expense_de"/>
12544 <record id="chart_skr04_7210" model="account.account.template">
12545 <field name="code">7210</field>
12546 <field name="name">Abschreibungen auf Wertpapiere des Umlaufvermögens</field>
12547 <field name="parent_id" ref="chart_skr04_K7GVA11"/>
12548 <field name="reconcile" eval="False"/>
12549 <field name="type">other</field>
12550 <field name="user_type" ref="account_type_expense_de"/>
12553 <record id="chart_skr04_7214" model="account.account.template">
12554 <field name="code">7214</field>
12555 <field name="name">Abschreibungen auf Wertpapiere des Umlaufvermögens 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
12556 <field name="parent_id" ref="chart_skr04_K7GVA11"/>
12557 <field name="reconcile" eval="False"/>
12558 <field name="type">other</field>
12559 <field name="user_type" ref="account_type_expense_de"/>
12562 <record id="chart_skr04_7250" model="account.account.template">
12563 <field name="code">7250</field>
12564 <field name="name">Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften</field>
12565 <field name="parent_id" ref="chart_skr04_K7GVA11"/>
12566 <field name="reconcile" eval="False"/>
12567 <field name="type">other</field>
12568 <field name="user_type" ref="account_type_expense_de"/>
12571 <record id="chart_skr04_7255" model="account.account.template">
12572 <field name="code">7255</field>
12573 <field name="name">Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
12574 <field name="parent_id" ref="chart_skr04_K7GVA11"/>
12575 <field name="reconcile" eval="False"/>
12576 <field name="type">other</field>
12577 <field name="user_type" ref="account_type_expense_de"/>
12580 <record id="chart_skr04_7260" model="account.account.template">
12581 <field name="code">7260</field>
12582 <field name="name">Vorwegnahme künftiger Wertschwankungen bei Wertpapieren des Umlaufvermögens</field>
12583 <field name="parent_id" ref="chart_skr04_K7GVA11"/>
12584 <field name="reconcile" eval="False"/>
12585 <field name="type">other</field>
12586 <field name="user_type" ref="account_type_expense_de"/>
12589 <record id="chart_skr04_K7GVA2" model="account.account.template">
12590 <field name="code">K7GVA2</field>
12591 <field name="name">Zinsen und ähnliche Aufwendungen</field>
12592 <field name="parent_id" ref="chart_skr04_K7GVA"/>
12593 <field name="type">view</field>
12594 <field name="user_type" ref="account.account_type_view"/>
12597 <record id="chart_skr04_K7GVA21" model="account.account.template">
12598 <field name="code">K7GVA21</field>
12599 <field name="name">Zinsen und ähnliche Aufwendungen</field>
12600 <field name="parent_id" ref="chart_skr04_K7GVA2"/>
12601 <field name="type">view</field>
12602 <field name="user_type" ref="account.account_type_view"/>
12605 <record id="chart_skr04_7300" model="account.account.template">
12606 <field name="code">7300</field>
12607 <field name="name">Zinsen und ähnliche Aufwendungen</field>
12608 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12609 <field name="reconcile" eval="False"/>
12610 <field name="type">other</field>
12611 <field name="user_type" ref="account_type_expense_de"/>
12614 <record id="chart_skr04_7303" model="account.account.template">
12615 <field name="code">7303</field>
12616 <field name="name">Steuerlich abzugsfähige- andere Nebenleistungen zu steuern </field>
12617 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12618 <field name="reconcile" eval="False"/>
12619 <field name="type">other</field>
12620 <field name="user_type" ref="account_type_expense_de"/>
12623 <record id="chart_skr04_7304" model="account.account.template">
12624 <field name="code">7304</field>
12625 <field name="name">Steuerlich nicht abzugsfähige- andere Nebenleistungen zu steuern </field>
12626 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12627 <field name="reconcile" eval="False"/>
12628 <field name="type">other</field>
12629 <field name="user_type" ref="account_type_expense_de"/>
12632 <record id="chart_skr04_7305" model="account.account.template">
12633 <field name="code">7305</field>
12634 <field name="name">Zinsaufwendungen §§ 233a AO betriebliche Steuern</field>
12635 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12636 <field name="reconcile" eval="False"/>
12637 <field name="type">other</field>
12638 <field name="user_type" ref="account_type_expense_de"/>
12641 <record id="chart_skr04_7306" model="account.account.template">
12642 <field name="code">7306</field>
12643 <field name="name">Zinsaufwendungen §§ 233a bis 237 AO Personensteuern</field>
12644 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12645 <field name="reconcile" eval="False"/>
12646 <field name="type">other</field>
12647 <field name="user_type" ref="account_type_expense_de"/>
12650 <record id="chart_skr04_7309" model="account.account.template">
12651 <field name="code">7309</field>
12652 <field name="name">Zinsen und ähnliche Aufwendungen an verbundene Unternehmen</field>
12653 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12654 <field name="reconcile" eval="False"/>
12655 <field name="type">other</field>
12656 <field name="user_type" ref="account_type_expense_de"/>
12659 <record id="chart_skr04_7310" model="account.account.template">
12660 <field name="code">7310</field>
12661 <field name="name">Zinsaufwendungen für kurzfristige Verbindlichkeiten</field>
12662 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12663 <field name="reconcile" eval="False"/>
12664 <field name="type">other</field>
12665 <field name="user_type" ref="account_type_expense_de"/>
12668 <record id="chart_skr04_7313" model="account.account.template">
12669 <field name="code">7313</field>
12670 <field name="name">Nicht abzugsfähige Schuldzinsen gemäß § 4 Abs. 4a EStG (Hinzurechnungsbetrag)</field>
12671 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12672 <field name="reconcile" eval="False"/>
12673 <field name="type">other</field>
12674 <field name="user_type" ref="account_type_expense_de"/>
12677 <record id="chart_skr04_7318" model="account.account.template">
12678 <field name="code">7318</field>
12679 <field name="name">In Dauerschuldzinsen unqualifizierte Zinsen auf kurzfristige Verbindlichkeiten</field>
12680 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12681 <field name="reconcile" eval="False"/>
12682 <field name="type">other</field>
12683 <field name="user_type" ref="account_type_expense_de"/>
12686 <record id="chart_skr04_7319" model="account.account.template">
12687 <field name="code">7319</field>
12688 <field name="name">Zinsaufwendungen für kurzfristige Verbindlichkeiten an verbundene Unternehmen</field>
12689 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12690 <field name="reconcile" eval="False"/>
12691 <field name="type">other</field>
12692 <field name="user_type" ref="account_type_expense_de"/>
12695 <record id="chart_skr04_7320" model="account.account.template">
12696 <field name="code">7320</field>
12697 <field name="name">Zinsaufwendungen für langfristige Verbindlichkeiten</field>
12698 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12699 <field name="reconcile" eval="False"/>
12700 <field name="type">other</field>
12701 <field name="user_type" ref="account_type_expense_de"/>
12704 <record id="chart_skr04_7325" model="account.account.template">
12705 <field name="code">7325</field>
12706 <field name="name">Zinsaufwendungen für Gebäude- die zum Betriebsvermögen gehören</field>
12707 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12708 <field name="reconcile" eval="False"/>
12709 <field name="type">other</field>
12710 <field name="user_type" ref="account_type_expense_de"/>
12713 <record id="chart_skr04_7326" model="account.account.template">
12714 <field name="code">7326</field>
12715 <field name="name">Zinsen zur Finanzierung des Anlagevermögens</field>
12716 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12717 <field name="reconcile" eval="False"/>
12718 <field name="type">other</field>
12719 <field name="user_type" ref="account_type_expense_de"/>
12722 <record id="chart_skr04_7327" model="account.account.template">
12723 <field name="code">7327</field>
12724 <field name="name">Renten und dauernde Lasten aus Gründung/Erwerb §8 GewStG</field>
12725 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12726 <field name="reconcile" eval="False"/>
12727 <field name="type">other</field>
12728 <field name="user_type" ref="account_type_expense_de"/>
12731 <record id="chart_skr04_7328" model="account.account.template">
12732 <field name="code">7328</field>
12733 <field name="name">Zinsaufwendungen an Mitunternehmer für die Hingabe von Kapital § 15 EStG</field>
12734 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12735 <field name="reconcile" eval="False"/>
12736 <field name="type">other</field>
12737 <field name="user_type" ref="account_type_expense_de"/>
12740 <record id="chart_skr04_7329" model="account.account.template">
12741 <field name="code">7329</field>
12742 <field name="name">Zinsaufwendungen für langfristige Verbindlichkeiten an verbundene Unternehmen</field>
12743 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12744 <field name="reconcile" eval="False"/>
12745 <field name="type">other</field>
12746 <field name="user_type" ref="account_type_expense_de"/>
12749 <record id="chart_skr04_7330" model="account.account.template">
12750 <field name="code">7330</field>
12751 <field name="name">Zinsähnliche Aufwendungen</field>
12752 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12753 <field name="reconcile" eval="False"/>
12754 <field name="type">other</field>
12755 <field name="user_type" ref="account_type_expense_de"/>
12758 <record id="chart_skr04_7339" model="account.account.template">
12759 <field name="code">7339</field>
12760 <field name="name">Zinsähnliche Aufwendungen an verbundene Unternehmen</field>
12761 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12762 <field name="reconcile" eval="False"/>
12763 <field name="type">other</field>
12764 <field name="user_type" ref="account_type_expense_de"/>
12767 <record id="chart_skr04_7340" model="account.account.template">
12768 <field name="code">7340</field>
12769 <field name="name">Diskontaufwendungen</field>
12770 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12771 <field name="reconcile" eval="False"/>
12772 <field name="type">other</field>
12773 <field name="user_type" ref="account_type_expense_de"/>
12776 <record id="chart_skr04_7349" model="account.account.template">
12777 <field name="code">7349</field>
12778 <field name="name">Diskontaufwendungen an verbundene Unternehmen</field>
12779 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12780 <field name="reconcile" eval="False"/>
12781 <field name="type">other</field>
12782 <field name="user_type" ref="account_type_expense_de"/>
12785 <record id="chart_skr04_7350" model="account.account.template">
12786 <field name="code">7350</field>
12787 <field name="name">Zinsen und ähnliche Aufwendungen 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
12788 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12789 <field name="reconcile" eval="False"/>
12790 <field name="type">other</field>
12791 <field name="user_type" ref="account_type_expense_de"/>
12794 <record id="chart_skr04_7351" model="account.account.template">
12795 <field name="code">7351</field>
12796 <field name="name">Zinsen und ähnliche Aufwendungen an verbundene Unternehmen 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
12797 <field name="parent_id" ref="chart_skr04_K7GVA21"/>
12798 <field name="reconcile" eval="False"/>
12799 <field name="type">other</field>
12800 <field name="user_type" ref="account_type_expense_de"/>
12803 <record id="chart_skr04_K7GVA3" model="account.account.template">
12804 <field name="code">K7GVA3</field>
12805 <field name="name">Aufwendungen aus Verlustübernahme und auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabführungsvertrags abgeführte Gewinne</field>
12806 <field name="parent_id" ref="chart_skr04_K7GVA"/>
12807 <field name="type">view</field>
12808 <field name="user_type" ref="account.account_type_view"/>
12811 <record id="chart_skr04_K7GVA31" model="account.account.template">
12812 <field name="code">K7GVA31</field>
12813 <field name="name">Aufwendungen aus Verlustübernahme</field>
12814 <field name="parent_id" ref="chart_skr04_K7GVA3"/>
12815 <field name="type">view</field>
12816 <field name="user_type" ref="account.account_type_view"/>
12819 <record id="chart_skr04_7390" model="account.account.template">
12820 <field name="code">7390</field>
12821 <field name="name">Aufwendungen aus Verlustübernahme</field>
12822 <field name="parent_id" ref="chart_skr04_K7GVA31"/>
12823 <field name="reconcile" eval="False"/>
12824 <field name="type">other</field>
12825 <field name="user_type" ref="account_type_expense_de"/>
12828 <record id="chart_skr04_K7GVA32" model="account.account.template">
12829 <field name="code">K7GVA32</field>
12830 <field name="name">Auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabführungsvertrags abgeführte Gewinne</field>
12831 <field name="parent_id" ref="chart_skr04_K7GVA3"/>
12832 <field name="type">view</field>
12833 <field name="user_type" ref="account.account_type_view"/>
12836 <record id="chart_skr04_7392" model="account.account.template">
12837 <field name="code">7392</field>
12838 <field name="name">Abgeführte Gewinne auf Grund einer Gewinngemeinschaft</field>
12839 <field name="parent_id" ref="chart_skr04_K7GVA32"/>
12840 <field name="reconcile" eval="False"/>
12841 <field name="type">other</field>
12842 <field name="user_type" ref="account_type_expense_de"/>
12845 <record id="chart_skr04_7394" model="account.account.template">
12846 <field name="code">7394</field>
12847 <field name="name">Abgeführte Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags</field>
12848 <field name="parent_id" ref="chart_skr04_K7GVA32"/>
12849 <field name="reconcile" eval="False"/>
12850 <field name="type">other</field>
12851 <field name="user_type" ref="account_type_expense_de"/>
12854 <record id="chart_skr04_7399" model="account.account.template">
12855 <field name="code">7399</field>
12856 <field name="name">Abgeführte Gewinnanteile an stille Gesellschafter § 8 GewStG</field>
12857 <field name="parent_id" ref="chart_skr04_K7GVA32"/>
12858 <field name="reconcile" eval="False"/>
12859 <field name="type">other</field>
12860 <field name="user_type" ref="account_type_expense_de"/>
12863 <record id="chart_skr04_K7GVE5" model="account.account.template">
12864 <field name="code">K7GVE5</field>
12865 <field name="name">Außerordentliche Erträge</field>
12866 <field name="parent_id" ref="chart_skr04_K7GVE"/>
12867 <field name="type">view</field>
12868 <field name="user_type" ref="account.account_type_view"/>
12871 <record id="chart_skr04_K7GVE51" model="account.account.template">
12872 <field name="code">K7GVE51</field>
12873 <field name="name">Außerordentliche Erträge</field>
12874 <field name="parent_id" ref="chart_skr04_K7GVE5"/>
12875 <field name="type">view</field>
12876 <field name="user_type" ref="account.account_type_view"/>
12879 <record id="chart_skr04_7400" model="account.account.template">
12880 <field name="code">7400</field>
12881 <field name="name">Außerordentliche Erträge</field>
12882 <field name="parent_id" ref="chart_skr04_K7GVE51"/>
12883 <field name="reconcile" eval="False"/>
12884 <field name="type">other</field>
12885 <field name="user_type" ref="account_type_income_de"/>
12888 <record id="chart_skr04_7401" model="account.account.template">
12889 <field name="code">7401</field>
12890 <field name="name">Außerordentliche Erträge finanzwirksam</field>
12891 <field name="parent_id" ref="chart_skr04_K7GVE51"/>
12892 <field name="reconcile" eval="False"/>
12893 <field name="type">other</field>
12894 <field name="user_type" ref="account_type_income_de"/>
12897 <record id="chart_skr04_7450" model="account.account.template">
12898 <field name="code">7450</field>
12899 <field name="name">Außerordentliche Erträge nicht finanzwirksam</field>
12900 <field name="parent_id" ref="chart_skr04_K7GVE51"/>
12901 <field name="reconcile" eval="False"/>
12902 <field name="type">other</field>
12903 <field name="user_type" ref="account_type_income_de"/>
12906 <record id="chart_skr04_K7GVA4" model="account.account.template">
12907 <field name="code">K7GVA4</field>
12908 <field name="name">Außerordentliche Aufwendungen</field>
12909 <field name="parent_id" ref="chart_skr04_K7GVA"/>
12910 <field name="type">view</field>
12911 <field name="user_type" ref="account.account_type_view"/>
12914 <record id="chart_skr04_K7GVA41" model="account.account.template">
12915 <field name="code">K7GVA41</field>
12916 <field name="name">Außerordentliche Aufwendungen</field>
12917 <field name="parent_id" ref="chart_skr04_K7GVA4"/>
12918 <field name="type">view</field>
12919 <field name="user_type" ref="account.account_type_view"/>
12922 <record id="chart_skr04_7500" model="account.account.template">
12923 <field name="code">7500</field>
12924 <field name="name">Außerordentliche Aufwendungen</field>
12925 <field name="parent_id" ref="chart_skr04_K7GVA41"/>
12926 <field name="reconcile" eval="False"/>
12927 <field name="type">other</field>
12928 <field name="user_type" ref="account_type_expense_de"/>
12931 <record id="chart_skr04_7501" model="account.account.template">
12932 <field name="code">7501</field>
12933 <field name="name">Außerordentliche Aufwendungen finanzwirksam</field>
12934 <field name="parent_id" ref="chart_skr04_K7GVA41"/>
12935 <field name="reconcile" eval="False"/>
12936 <field name="type">other</field>
12937 <field name="user_type" ref="account_type_expense_de"/>
12940 <record id="chart_skr04_7550" model="account.account.template">
12941 <field name="code">7550</field>
12942 <field name="name">Außerordentliche Aufwendungen nicht finanzwirksam</field>
12943 <field name="parent_id" ref="chart_skr04_K7GVA41"/>
12944 <field name="reconcile" eval="False"/>
12945 <field name="type">other</field>
12946 <field name="user_type" ref="account_type_expense_de"/>
12949 <record id="chart_skr04_K7GVA5" model="account.account.template">
12950 <field name="code">K7GVA5</field>
12951 <field name="name">Steuern vom Einkommen und Ertrag</field>
12952 <field name="parent_id" ref="chart_skr04_K7GVA"/>
12953 <field name="type">view</field>
12954 <field name="user_type" ref="account.account_type_view"/>
12957 <record id="chart_skr04_K7GVA51" model="account.account.template">
12958 <field name="code">K7GVA51</field>
12959 <field name="name">Steuern vom Einkommen und Ertrag</field>
12960 <field name="parent_id" ref="chart_skr04_K7GVA5"/>
12961 <field name="type">view</field>
12962 <field name="user_type" ref="account.account_type_view"/>
12965 <record id="chart_skr04_7600" model="account.account.template">
12966 <field name="code">7600</field>
12967 <field name="name">Körperschaftssteuer</field>
12968 <field name="parent_id" ref="chart_skr04_K7GVA51"/>
12969 <field name="reconcile" eval="False"/>
12970 <field name="type">other</field>
12971 <field name="user_type" ref="account_type_expense_de"/>
12974 <record id="chart_skr04_7603" model="account.account.template">
12975 <field name="code">7603</field>
12976 <field name="name">Körperschaftssteuer für Vorjahr</field>
12977 <field name="parent_id" ref="chart_skr04_K7GVA51"/>
12978 <field name="reconcile" eval="False"/>
12979 <field name="type">other</field>
12980 <field name="user_type" ref="account_type_expense_de"/>
12983 <record id="chart_skr04_7604" model="account.account.template">
12984 <field name="code">7604</field>
12985 <field name="name">Körperschaftssteuererstattungen für Vorjahre</field>
12986 <field name="parent_id" ref="chart_skr04_K7GVA51"/>
12987 <field name="reconcile" eval="False"/>
12988 <field name="type">other</field>
12989 <field name="user_type" ref="account_type_expense_de"/>
12992 <record id="chart_skr04_7605" model="account.account.template">
12993 <field name="code">7605</field>
12994 <field name="name">Körperschaftssteuererstattung für Vorjahre nach §37 KStG</field>
12995 <field name="parent_id" ref="chart_skr04_K7GVA51"/>
12996 <field name="reconcile" eval="False"/>
12997 <field name="type">other</field>
12998 <field name="user_type" ref="account_type_expense_de"/>
13001 <record id="chart_skr04_7607" model="account.account.template">
13002 <field name="code">7607</field>
13003 <field name="name">Solidaritätszuschlagerstattungen für Vorjahre</field>
13004 <field name="parent_id" ref="chart_skr04_K7GVA51"/>
13005 <field name="reconcile" eval="False"/>
13006 <field name="type">other</field>
13007 <field name="user_type" ref="account_type_expense_de"/>
13010 <record id="chart_skr04_7608" model="account.account.template">
13011 <field name="code">7608</field>
13012 <field name="name">Solidaritätszuschlag</field>
13013 <field name="parent_id" ref="chart_skr04_K7GVA51"/>
13014 <field name="reconcile" eval="False"/>
13015 <field name="type">other</field>
13016 <field name="user_type" ref="account_type_expense_de"/>
13019 <record id="chart_skr04_7609" model="account.account.template">
13020 <field name="code">7609</field>
13021 <field name="name">Solidaritätszuschlag für Vorjahre</field>
13022 <field name="parent_id" ref="chart_skr04_K7GVA51"/>
13023 <field name="reconcile" eval="False"/>
13024 <field name="type">other</field>
13025 <field name="user_type" ref="account_type_expense_de"/>
13028 <record id="chart_skr04_7610" model="account.account.template">
13029 <field name="code">7610</field>
13030 <field name="name">Gewerbesteuer </field>
13031 <field name="parent_id" ref="chart_skr04_K7GVA51"/>
13032 <field name="reconcile" eval="False"/>
13033 <field name="type">other</field>
13034 <field name="user_type" ref="account_type_expense_de"/>
13037 <record id="chart_skr04_7630" model="account.account.template">
13038 <field name="code">7630</field>
13039 <field name="name">Kapitalertragsteuer 25%</field>
13040 <field name="parent_id" ref="chart_skr04_K7GVA51"/>
13041 <field name="reconcile" eval="False"/>
13042 <field name="type">other</field>
13043 <field name="user_type" ref="account_type_expense_de"/>
13046 <record id="chart_skr04_7632" model="account.account.template">
13047 <field name="code">7632</field>
13048 <field name="name">Kapitalertragsteuer 20%</field>
13049 <field name="parent_id" ref="chart_skr04_K7GVA51"/>
13050 <field name="reconcile" eval="False"/>
13051 <field name="type">other</field>
13052 <field name="user_type" ref="account_type_expense_de"/>
13055 <record id="chart_skr04_7633" model="account.account.template">
13056 <field name="code">7633</field>
13057 <field name="name">Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 25%</field>
13058 <field name="parent_id" ref="chart_skr04_K7GVA51"/>
13059 <field name="reconcile" eval="False"/>
13060 <field name="type">other</field>
13061 <field name="user_type" ref="account_type_expense_de"/>
13064 <record id="chart_skr04_7634" model="account.account.template">
13065 <field name="code">7634</field>
13066 <field name="name">Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 20%</field>
13067 <field name="parent_id" ref="chart_skr04_K7GVA51"/>
13068 <field name="reconcile" eval="False"/>
13069 <field name="type">other</field>
13070 <field name="user_type" ref="account_type_expense_de"/>
13073 <record id="chart_skr04_7635" model="account.account.template">
13074 <field name="code">7635</field>
13075 <field name="name">Zinsabschlagsteuer</field>
13076 <field name="parent_id" ref="chart_skr04_K7GVA51"/>
13077 <field name="reconcile" eval="False"/>
13078 <field name="type">other</field>
13079 <field name="user_type" ref="account_type_expense_de"/>
13082 <record id="chart_skr04_7368" model="account.account.template">
13083 <field name="code">7368</field>
13084 <field name="name">Anrechenbarer Solidaritätszuschlag auf Zinsabschlagsteuer</field>
13085 <field name="parent_id" ref="chart_skr04_K7GVA51"/>
13086 <field name="reconcile" eval="False"/>
13087 <field name="type">other</field>
13088 <field name="user_type" ref="account_type_expense_de"/>
13091 <record id="chart_skr04_7639" model="account.account.template">
13092 <field name="code">7639</field>
13093 <field name="name">Anzurechnende ausländische Quellensteuer</field>
13094 <field name="parent_id" ref="chart_skr04_K7GVA51"/>
13095 <field name="reconcile" eval="False"/>
13096 <field name="type">other</field>
13097 <field name="user_type" ref="account_type_expense_de"/>
13100 <record id="chart_skr04_7640" model="account.account.template">
13101 <field name="code">7640</field>
13102 <field name="name">Steuernachzahlungen Vorjahre für Steuern vom Einkommen und Ertrag</field>
13103 <field name="parent_id" ref="chart_skr04_K7GVA51"/>
13104 <field name="reconcile" eval="False"/>
13105 <field name="type">other</field>
13106 <field name="user_type" ref="account_type_expense_de"/>
13109 <record id="chart_skr04_7642" model="account.account.template">
13110 <field name="code">7642</field>
13111 <field name="name">Steuererstattungen Vorjahre für Steuern vom Einkommen und Ertrag</field>
13112 <field name="parent_id" ref="chart_skr04_K7GVA51"/>
13113 <field name="reconcile" eval="False"/>
13114 <field name="type">other</field>
13115 <field name="user_type" ref="account_type_expense_de"/>
13118 <record id="chart_skr04_7644" model="account.account.template">
13119 <field name="code">7644</field>
13120 <field name="name">Erträge aus der Auflösung von Rückstellungen für Steuern vom Einkommen und Ertrag</field>
13121 <field name="parent_id" ref="chart_skr04_K7GVA51"/>
13122 <field name="reconcile" eval="False"/>
13123 <field name="type">other</field>
13124 <field name="user_type" ref="account_type_expense_de"/>
13127 <record id="chart_skr04_K7GVA6" model="account.account.template">
13128 <field name="code">K7GVA6</field>
13129 <field name="name">Sonstige Steuern </field>
13130 <field name="parent_id" ref="chart_skr04_K7GVE"/>
13131 <field name="type">view</field>
13132 <field name="user_type" ref="account.account_type_view"/>
13135 <record id="chart_skr04_K7GVA61" model="account.account.template">
13136 <field name="code">K7GVA61</field>
13137 <field name="name">Sonstige Steuern </field>
13138 <field name="parent_id" ref="chart_skr04_K7GVA6"/>
13139 <field name="type">view</field>
13140 <field name="user_type" ref="account.account_type_view"/>
13143 <record id="chart_skr04_7650" model="account.account.template">
13144 <field name="code">7650</field>
13145 <field name="name">Sonstige Steuern </field>
13146 <field name="parent_id" ref="chart_skr04_K7GVA61"/>
13147 <field name="reconcile" eval="False"/>
13148 <field name="type">other</field>
13149 <field name="user_type" ref="account_type_expense_de"/>
13152 <record id="chart_skr04_7675" model="account.account.template">
13153 <field name="code">7675</field>
13154 <field name="name">Verbrauchsteuer</field>
13155 <field name="parent_id" ref="chart_skr04_K7GVA61"/>
13156 <field name="reconcile" eval="False"/>
13157 <field name="type">other</field>
13158 <field name="user_type" ref="account_type_expense_de"/>
13161 <record id="chart_skr04_7678" model="account.account.template">
13162 <field name="code">7678</field>
13163 <field name="name">ökosteuer</field>
13164 <field name="parent_id" ref="chart_skr04_K7GVA61"/>
13165 <field name="reconcile" eval="False"/>
13166 <field name="type">other</field>
13167 <field name="user_type" ref="account_type_expense_de"/>
13170 <record id="chart_skr04_7680" model="account.account.template">
13171 <field name="code">7680</field>
13172 <field name="name">Grundsteuer</field>
13173 <field name="parent_id" ref="chart_skr04_K7GVA61"/>
13174 <field name="reconcile" eval="False"/>
13175 <field name="type">other</field>
13176 <field name="user_type" ref="account_type_expense_de"/>
13179 <record id="chart_skr04_7685" model="account.account.template">
13180 <field name="code">7685</field>
13181 <field name="name">Kfz-Steuer</field>
13182 <field name="parent_id" ref="chart_skr04_K7GVA61"/>
13183 <field name="reconcile" eval="False"/>
13184 <field name="type">other</field>
13185 <field name="user_type" ref="account_type_expense_de"/>
13188 <record id="chart_skr04_7690" model="account.account.template">
13189 <field name="code">7690</field>
13190 <field name="name">Steuernachzahkungen Vorjahre für sonstige Steuern </field>
13191 <field name="parent_id" ref="chart_skr04_K7GVA61"/>
13192 <field name="reconcile" eval="False"/>
13193 <field name="type">other</field>
13194 <field name="user_type" ref="account_type_expense_de"/>
13197 <record id="chart_skr04_7692" model="account.account.template">
13198 <field name="code">7692</field>
13199 <field name="name">Steuererstattungen Vorjahre für sonstige Steuern </field>
13200 <field name="parent_id" ref="chart_skr04_K7GVA61"/>
13201 <field name="reconcile" eval="False"/>
13202 <field name="type">other</field>
13203 <field name="user_type" ref="account_type_expense_de"/>
13206 <record id="chart_skr04_7694" model="account.account.template">
13207 <field name="code">7694</field>
13208 <field name="name">Erträge aus der Auflösung von Rückstellungen für sonstige Steuern</field>
13209 <field name="parent_id" ref="chart_skr04_K7GVA61"/>
13210 <field name="reconcile" eval="False"/>
13211 <field name="type">other</field>
13212 <field name="user_type" ref="account_type_income_de"/>
13215 <record id="chart_skr04_K7GVE6" model="account.account.template">
13216 <field name="code">K7GVE6</field>
13217 <field name="name">Gewinnvortrag</field>
13218 <field name="parent_id" ref="chart_skr04_K7GVE"/>
13219 <field name="type">view</field>
13220 <field name="user_type" ref="account.account_type_view"/>
13223 <record id="chart_skr04_7700" model="account.account.template">
13224 <field name="code">7700</field>
13225 <field name="name">Gewinnvortrag nach Verwendung</field>
13226 <field name="parent_id" ref="chart_skr04_K7GVE6"/>
13227 <field name="reconcile" eval="False"/>
13228 <field name="type">other</field>
13229 <field name="user_type" ref="account_type_liability_de"/>
13232 <record id="chart_skr04_K7GVA7" model="account.account.template">
13233 <field name="code">K7GVA7</field>
13234 <field name="name">Verlustvortrag</field>
13235 <field name="parent_id" ref="chart_skr04_K7GVA"/>
13236 <field name="type">view</field>
13237 <field name="user_type" ref="account.account_type_view"/>
13240 <record id="chart_skr04_7720" model="account.account.template">
13241 <field name="code">7720</field>
13242 <field name="name">Verlustvortrag nach Verwendung</field>
13243 <field name="parent_id" ref="chart_skr04_K7GVA7"/>
13244 <field name="reconcile" eval="False"/>
13245 <field name="type">other</field>
13246 <field name="user_type" ref="account_type_income_de"/>
13249 <record id="chart_skr04_K7GVE7" model="account.account.template">
13250 <field name="code">K7GVE7</field>
13251 <field name="name">Entnahme aus der Kapitalrücklage</field>
13252 <field name="parent_id" ref="chart_skr04_K7GVE"/>
13253 <field name="type">view</field>
13254 <field name="user_type" ref="account.account_type_view"/>
13257 <record id="chart_skr04_7730" model="account.account.template">
13258 <field name="code">7730</field>
13259 <field name="name">Entnahme aus der Kapitalrücklage</field>
13260 <field name="parent_id" ref="chart_skr04_K7GVE7"/>
13261 <field name="reconcile" eval="False"/>
13262 <field name="type">other</field>
13263 <field name="user_type" ref="account_type_income_de"/>
13266 <record id="chart_skr04_K7GVE8" model="account.account.template">
13267 <field name="code">K7GVE8</field>
13268 <field name="name">Entnahme aus Gewinnrücklagen</field>
13269 <field name="parent_id" ref="chart_skr04_K7GVE"/>
13270 <field name="type">view</field>
13271 <field name="user_type" ref="account.account_type_view"/>
13274 <record id="chart_skr04_K7GVE81" model="account.account.template">
13275 <field name="code">K7GVE81</field>
13276 <field name="name">Entnahme aus Gewinnrücklagen aus der gesetzlichen Rücklage</field>
13277 <field name="parent_id" ref="chart_skr04_K7GVE8"/>
13278 <field name="type">view</field>
13279 <field name="user_type" ref="account.account_type_view"/>
13282 <record id="chart_skr04_7735" model="account.account.template">
13283 <field name="code">7735</field>
13284 <field name="name">Entnahme aus Gewinnrücklagen aus der gesetzlichen Rücklage</field>
13285 <field name="parent_id" ref="chart_skr04_K7GVE81"/>
13286 <field name="reconcile" eval="False"/>
13287 <field name="type">other</field>
13288 <field name="user_type" ref="account_type_income_de"/>
13291 <record id="chart_skr04_K7GVE82" model="account.account.template">
13292 <field name="code">K7GVE82</field>
13293 <field name="name">Entnahme aus Gewinnrücklagen aus der Rücklage für eigene Anteile </field>
13294 <field name="parent_id" ref="chart_skr04_K7GVE8"/>
13295 <field name="type">view</field>
13296 <field name="user_type" ref="account.account_type_view"/>
13299 <record id="chart_skr04_7740" model="account.account.template">
13300 <field name="code">7740</field>
13301 <field name="name">Entnahme aus Gewinnrücklagen aus der Rücklage für eigene Anteile </field>
13302 <field name="parent_id" ref="chart_skr04_K7GVE82"/>
13303 <field name="reconcile" eval="False"/>
13304 <field name="type">other</field>
13305 <field name="user_type" ref="account_type_income_de"/>
13308 <record id="chart_skr04_K7GVE83" model="account.account.template">
13309 <field name="code">K7GVE83</field>
13310 <field name="name">Entnahme aus Gewinnrücklagen aus satzungsmäßigen Rücklage </field>
13311 <field name="parent_id" ref="chart_skr04_K7GVE8"/>
13312 <field name="type">view</field>
13313 <field name="user_type" ref="account.account_type_view"/>
13316 <record id="chart_skr04_7745" model="account.account.template">
13317 <field name="code">7745</field>
13318 <field name="name">Entnahme aus Gewinnrücklagen aus satzungsmäßigen Rücklage </field>
13319 <field name="parent_id" ref="chart_skr04_K7GVE83"/>
13320 <field name="reconcile" eval="False"/>
13321 <field name="type">other</field>
13322 <field name="user_type" ref="account_type_income_de"/>
13325 <record id="chart_skr04_K7GVE84" model="account.account.template">
13326 <field name="code">K7GVE84</field>
13327 <field name="name">Entnahme aus Gewinnrücklagen aus anderen Gewinnrücklagen</field>
13328 <field name="parent_id" ref="chart_skr04_K7GVE8"/>
13329 <field name="type">view</field>
13330 <field name="user_type" ref="account.account_type_view"/>
13333 <record id="chart_skr04_7750" model="account.account.template">
13334 <field name="code">7750</field>
13335 <field name="name">Entnahme aus Gewinnrücklagen aus anderen Gewinnrücklagen</field>
13336 <field name="parent_id" ref="chart_skr04_K7GVE84"/>
13337 <field name="reconcile" eval="False"/>
13338 <field name="type">other</field>
13339 <field name="user_type" ref="account_type_income_de"/>
13342 <record id="chart_skr04_K7GVE85" model="account.account.template">
13343 <field name="code">K7GVE85</field>
13344 <field name="name">Erträge aus Kapitalherabsetzung</field>
13345 <field name="parent_id" ref="chart_skr04_K7GVE8"/>
13346 <field name="type">view</field>
13347 <field name="user_type" ref="account.account_type_view"/>
13350 <record id="chart_skr04_7755" model="account.account.template">
13351 <field name="code">7755</field>
13352 <field name="name">Erträge aus Kapitalherabsetzung</field>
13353 <field name="parent_id" ref="chart_skr04_K7GVE85"/>
13354 <field name="reconcile" eval="False"/>
13355 <field name="type">other</field>
13356 <field name="user_type" ref="account_type_income_de"/>
13359 <record id="chart_skr04_K7GVE86" model="account.account.template">
13360 <field name="code">K7GVE86</field>
13361 <field name="name">Einstellungen in die Kapitalrücklage nach den Vorschriften über die Vereinfachte Kapitalherabsetzung</field>
13362 <field name="parent_id" ref="chart_skr04_K7GVE8"/>
13363 <field name="type">view</field>
13364 <field name="user_type" ref="account.account_type_view"/>
13367 <record id="chart_skr04_7760" model="account.account.template">
13368 <field name="code">7760</field>
13369 <field name="name">Einstellungen in die Kapitalrücklage nach den Vorschriften über die Vereinfachte Kapitalherabsetzung</field>
13370 <field name="parent_id" ref="chart_skr04_K7GVE86"/>
13371 <field name="reconcile" eval="False"/>
13372 <field name="type">other</field>
13373 <field name="user_type" ref="account_type_income_de"/>
13376 <record id="chart_skr04_K7GVA8" model="account.account.template">
13377 <field name="code">K7GVA8</field>
13378 <field name="name">Einstellung in Gewinnrücklagen </field>
13379 <field name="parent_id" ref="chart_skr04_K7GVA"/>
13380 <field name="type">view</field>
13381 <field name="user_type" ref="account.account_type_view"/>
13384 <record id="chart_skr04_K7GVA81" model="account.account.template">
13385 <field name="code">K7GVA81</field>
13386 <field name="name">Einstellung in Gewinnrücklagen in die gesetzliche Rücklage </field>
13387 <field name="parent_id" ref="chart_skr04_K7GVA8"/>
13388 <field name="type">view</field>
13389 <field name="user_type" ref="account.account_type_view"/>
13392 <record id="chart_skr04_7765" model="account.account.template">
13393 <field name="code">7765</field>
13394 <field name="name">Einstellung in die gesetzliche Rücklage </field>
13395 <field name="parent_id" ref="chart_skr04_K7GVA81"/>
13396 <field name="reconcile" eval="False"/>
13397 <field name="type">other</field>
13398 <field name="user_type" ref="account_type_income_de"/>
13401 <record id="chart_skr04_K7GVA82" model="account.account.template">
13402 <field name="code">K7GVA82</field>
13403 <field name="name">Einstellung in Gewinnrücklagen in die Rücklage für eigene Anteile</field>
13404 <field name="parent_id" ref="chart_skr04_K7GVA8"/>
13405 <field name="type">view</field>
13406 <field name="user_type" ref="account.account_type_view"/>
13409 <record id="chart_skr04_7770" model="account.account.template">
13410 <field name="code">7770</field>
13411 <field name="name">Einstellung in die Rücklage für eigene Anteile</field>
13412 <field name="parent_id" ref="chart_skr04_K7GVA82"/>
13413 <field name="reconcile" eval="False"/>
13414 <field name="type">other</field>
13415 <field name="user_type" ref="account_type_income_de"/>
13418 <record id="chart_skr04_K7GVA83" model="account.account.template">
13419 <field name="code">K7GVA83</field>
13420 <field name="name">Einstellung in Gewinnrücklagen in satzungmäßige Rücklage </field>
13421 <field name="parent_id" ref="chart_skr04_K7GVA8"/>
13422 <field name="type">view</field>
13423 <field name="user_type" ref="account.account_type_view"/>
13426 <record id="chart_skr04_7775" model="account.account.template">
13427 <field name="code">7775</field>
13428 <field name="name">Einstellung in satzungmäßige Rücklage </field>
13429 <field name="parent_id" ref="chart_skr04_K7GVA83"/>
13430 <field name="reconcile" eval="False"/>
13431 <field name="type">other</field>
13432 <field name="user_type" ref="account_type_income_de"/>
13435 <record id="chart_skr04_K7GVA84" model="account.account.template">
13436 <field name="code">K7GVA84</field>
13437 <field name="name">Einstellung in Gewinnrücklagen in andere Gewinnrücklagen </field>
13438 <field name="parent_id" ref="chart_skr04_K7GVA8"/>
13439 <field name="type">view</field>
13440 <field name="user_type" ref="account.account_type_view"/>
13443 <record id="chart_skr04_7780" model="account.account.template">
13444 <field name="code">7780</field>
13445 <field name="name">Einstellung in andere Gewinnrücklagen </field>
13446 <field name="parent_id" ref="chart_skr04_K7GVA84"/>
13447 <field name="reconcile" eval="False"/>
13448 <field name="type">other</field>
13449 <field name="user_type" ref="account_type_income_de"/>
13452 <record id="chart_skr04_K7GVA85" model="account.account.template">
13453 <field name="code">K7GVA85</field>
13454 <field name="name">Ausschüttung</field>
13455 <field name="parent_id" ref="chart_skr04_K7GVA8"/>
13456 <field name="type">view</field>
13457 <field name="user_type" ref="account.account_type_view"/>
13460 <record id="chart_skr04_7790" model="account.account.template">
13461 <field name="code">7790</field>
13462 <field name="name">Vorabausschüttung</field>
13463 <field name="parent_id" ref="chart_skr04_K7GVA85"/>
13464 <field name="reconcile" eval="False"/>
13465 <field name="type">other</field>
13466 <field name="user_type" ref="account_type_income_de"/>
13469 <record id="chart_skr04_K7GVA86" model="account.account.template">
13470 <field name="code">K7GVA86</field>
13471 <field name="name">Vortrag auf neue Rechnung</field>
13472 <field name="parent_id" ref="chart_skr04_K7GVA8"/>
13473 <field name="type">view</field>
13474 <field name="user_type" ref="account.account_type_view"/>
13477 <record id="chart_skr04_7795" model="account.account.template">
13478 <field name="code">7795</field>
13479 <field name="name">Vortrag auf neue Rechnung (GuV)</field>
13480 <field name="parent_id" ref="chart_skr04_K7GVA86"/>
13481 <field name="reconcile" eval="False"/>
13482 <field name="type">other</field>
13483 <field name="user_type" ref="account_type_income_de"/>
13486 <record id="chart_skr04_K7GVA87" model="account.account.template">
13487 <field name="code">K7GVA87</field>
13488 <field name="name">Sonstige betriebliche Aufwendungen</field>
13489 <field name="parent_id" ref="chart_skr04_K7GVA8"/>
13490 <field name="type">view</field>
13491 <field name="user_type" ref="account.account_type_view"/>
13494 <record id="chart_skr04_7800" model="account.account.template">
13495 <field name="code">7800</field>
13496 <field name="name">(zu freien Verfügung)</field>
13497 <field name="parent_id" ref="chart_skr04_K7GVA87"/>
13498 <field name="reconcile" eval="False"/>
13499 <field name="type">other</field>
13500 <field name="user_type" ref="account_type_expense_de"/>
13503 <record id="chart_skr04_K7GVA88" model="account.account.template">
13504 <field name="code">K7GVA88</field>
13505 <field name="name">Sonstige betriebliche Erträge oder sonstige betriebliche Aufwendungen</field>
13506 <field name="parent_id" ref="chart_skr04_K7GVA8"/>
13507 <field name="type">view</field>
13508 <field name="user_type" ref="account.account_type_view"/>
13511 <record id="chart_skr04_7990" model="account.account.template">
13512 <field name="code">7990</field>
13513 <field name="name">Aufwendungen/Erträge aus Umrechnungsdifferenzen</field>
13514 <field name="parent_id" ref="chart_skr04_K7GVA88"/>
13515 <field name="reconcile" eval="False"/>
13516 <field name="type">other</field>
13517 <field name="user_type" ref="account_type_expense_de"/>
13520 <record id="chart_skr04_K9VKS1" model="account.account.template">
13521 <field name="code">K9VKS1</field>
13522 <field name="name">Vortragskonten</field>
13523 <field name="parent_id" ref="chart_skr04_K9VKS"/>
13524 <field name="type">view</field>
13525 <field name="user_type" ref="account.account_type_view"/>
13528 <record id="chart_skr04_9000" model="account.account.template">
13529 <field name="code">9000</field>
13530 <field name="name">Saldenvorträge- Sachkonten</field>
13531 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13532 <field name="reconcile" eval="False"/>
13533 <field name="type">other</field>
13534 <field name="user_type" ref="account.account_type_other"/>
13537 <record id="chart_skr04_9001" model="account.account.template">
13538 <field name="code">9001</field>
13539 <field name="name">Saldenvorträge</field>
13540 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13541 <field name="reconcile" eval="False"/>
13542 <field name="type">other</field>
13543 <field name="user_type" ref="account.account_type_other"/>
13546 <record id="chart_skr04_9008" model="account.account.template">
13547 <field name="code">9008</field>
13548 <field name="name">Saldenvorträge Debitoren</field>
13549 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13550 <field name="reconcile" eval="False"/>
13551 <field name="type">other</field>
13552 <field name="user_type" ref="account.account_type_other"/>
13555 <record id="chart_skr04_9009" model="account.account.template">
13556 <field name="code">9009</field>
13557 <field name="name">Saldenvorträge Kreditoren</field>
13558 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13559 <field name="reconcile" eval="False"/>
13560 <field name="type">other</field>
13561 <field name="user_type" ref="account.account_type_other"/>
13564 <record id="chart_skr04_9060" model="account.account.template">
13565 <field name="code">9060</field>
13566 <field name="name">Offene Posten aus 1990</field>
13567 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13568 <field name="reconcile" eval="False"/>
13569 <field name="type">other</field>
13570 <field name="user_type" ref="account.account_type_other"/>
13573 <record id="chart_skr04_9069" model="account.account.template">
13574 <field name="code">9069</field>
13575 <field name="name">Offene Posten aus 1999</field>
13576 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13577 <field name="reconcile" eval="False"/>
13578 <field name="type">other</field>
13579 <field name="user_type" ref="account.account_type_other"/>
13582 <record id="chart_skr04_9070" model="account.account.template">
13583 <field name="code">9070</field>
13584 <field name="name">Offene Posten aus 2000</field>
13585 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13586 <field name="reconcile" eval="False"/>
13587 <field name="type">other</field>
13588 <field name="user_type" ref="account.account_type_other"/>
13591 <record id="chart_skr04_9071" model="account.account.template">
13592 <field name="code">9071</field>
13593 <field name="name">Offene Posten aus 2001</field>
13594 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13595 <field name="reconcile" eval="False"/>
13596 <field name="type">other</field>
13597 <field name="user_type" ref="account.account_type_other"/>
13600 <record id="chart_skr04_9072" model="account.account.template">
13601 <field name="code">9072</field>
13602 <field name="name">Offene Posten aus 2002</field>
13603 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13604 <field name="reconcile" eval="False"/>
13605 <field name="type">other</field>
13606 <field name="user_type" ref="account.account_type_other"/>
13609 <record id="chart_skr04_9073" model="account.account.template">
13610 <field name="code">9073</field>
13611 <field name="name">Offene Posten aus 2003</field>
13612 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13613 <field name="reconcile" eval="False"/>
13614 <field name="type">other</field>
13615 <field name="user_type" ref="account.account_type_other"/>
13618 <record id="chart_skr04_9074" model="account.account.template">
13619 <field name="code">9074</field>
13620 <field name="name">Offene Posten aus 2004</field>
13621 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13622 <field name="reconcile" eval="False"/>
13623 <field name="type">other</field>
13624 <field name="user_type" ref="account.account_type_other"/>
13627 <record id="chart_skr04_9075" model="account.account.template">
13628 <field name="code">9075</field>
13629 <field name="name">Offene Posten aus 2005</field>
13630 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13631 <field name="reconcile" eval="False"/>
13632 <field name="type">other</field>
13633 <field name="user_type" ref="account.account_type_other"/>
13636 <record id="chart_skr04_9076" model="account.account.template">
13637 <field name="code">9076</field>
13638 <field name="name">Offene Posten aus 2006</field>
13639 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13640 <field name="reconcile" eval="False"/>
13641 <field name="type">other</field>
13642 <field name="user_type" ref="account.account_type_other"/>
13645 <record id="chart_skr04_9077" model="account.account.template">
13646 <field name="code">9077</field>
13647 <field name="name">Offene Posten aus 2007</field>
13648 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13649 <field name="reconcile" eval="False"/>
13650 <field name="type">other</field>
13651 <field name="user_type" ref="account.account_type_other"/>
13654 <record id="chart_skr04_9078" model="account.account.template">
13655 <field name="code">9078</field>
13656 <field name="name">Offene Posten aus 2008</field>
13657 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13658 <field name="reconcile" eval="False"/>
13659 <field name="type">other</field>
13660 <field name="user_type" ref="account.account_type_other"/>
13663 <record id="chart_skr04_9079" model="account.account.template">
13664 <field name="code">9079</field>
13665 <field name="name">Offene Posten aus 2009</field>
13666 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13667 <field name="reconcile" eval="False"/>
13668 <field name="type">other</field>
13669 <field name="user_type" ref="account.account_type_other"/>
13672 <record id="chart_skr04_9090" model="account.account.template">
13673 <field name="code">9090</field>
13674 <field name="name">Summenvortragskonto</field>
13675 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13676 <field name="reconcile" eval="False"/>
13677 <field name="type">other</field>
13678 <field name="user_type" ref="account.account_type_other"/>
13681 <record id="chart_skr04_9091" model="account.account.template">
13682 <field name="code">9091</field>
13683 <field name="name">Offene Posten aus 1991</field>
13684 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13685 <field name="reconcile" eval="False"/>
13686 <field name="type">other</field>
13687 <field name="user_type" ref="account.account_type_other"/>
13690 <record id="chart_skr04_9092" model="account.account.template">
13691 <field name="code">9092</field>
13692 <field name="name">Offene Posten aus 1992</field>
13693 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13694 <field name="reconcile" eval="False"/>
13695 <field name="type">other</field>
13696 <field name="user_type" ref="account.account_type_other"/>
13699 <record id="chart_skr04_9093" model="account.account.template">
13700 <field name="code">9093</field>
13701 <field name="name">Offene Posten aus 1993</field>
13702 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13703 <field name="reconcile" eval="False"/>
13704 <field name="type">other</field>
13705 <field name="user_type" ref="account.account_type_other"/>
13708 <record id="chart_skr04_9094" model="account.account.template">
13709 <field name="code">9094</field>
13710 <field name="name">Offene Posten aus 1994</field>
13711 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13712 <field name="reconcile" eval="False"/>
13713 <field name="type">other</field>
13714 <field name="user_type" ref="account.account_type_other"/>
13717 <record id="chart_skr04_9095" model="account.account.template">
13718 <field name="code">9095</field>
13719 <field name="name">Offene Posten aus 1995</field>
13720 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13721 <field name="reconcile" eval="False"/>
13722 <field name="type">other</field>
13723 <field name="user_type" ref="account.account_type_other"/>
13726 <record id="chart_skr04_9096" model="account.account.template">
13727 <field name="code">9096</field>
13728 <field name="name">Offene Posten aus 1996</field>
13729 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13730 <field name="reconcile" eval="False"/>
13731 <field name="type">other</field>
13732 <field name="user_type" ref="account.account_type_other"/>
13735 <record id="chart_skr04_9097" model="account.account.template">
13736 <field name="code">9097</field>
13737 <field name="name">Offene Posten aus 1997</field>
13738 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13739 <field name="reconcile" eval="False"/>
13740 <field name="type">other</field>
13741 <field name="user_type" ref="account.account_type_other"/>
13744 <record id="chart_skr04_9098" model="account.account.template">
13745 <field name="code">9098</field>
13746 <field name="name">Offene Posten aus 1998</field>
13747 <field name="parent_id" ref="chart_skr04_K9VKS1"/>
13748 <field name="reconcile" eval="False"/>
13749 <field name="type">other</field>
13750 <field name="user_type" ref="account.account_type_other"/>
13753 <record id="chart_skr04_K9VKS2" model="account.account.template">
13754 <field name="code">K9VKS2</field>
13755 <field name="name">Statistische Konten für Betriebswirtschaftliche Auswertungen (BWA)</field>
13756 <field name="parent_id" ref="chart_skr04_K9VKS"/>
13757 <field name="type">view</field>
13758 <field name="user_type" ref="account.account_type_view"/>
13761 <record id="chart_skr04_9101" model="account.account.template">
13762 <field name="code">9101</field>
13763 <field name="name">Verkaufstage</field>
13764 <field name="parent_id" ref="chart_skr04_K9VKS2"/>
13765 <field name="reconcile" eval="False"/>
13766 <field name="type">other</field>
13767 <field name="user_type" ref="account.account_type_other"/>
13770 <record id="chart_skr04_9102" model="account.account.template">
13771 <field name="code">9102</field>
13772 <field name="name">Anzahl der Barkunden</field>
13773 <field name="parent_id" ref="chart_skr04_K9VKS2"/>
13774 <field name="reconcile" eval="False"/>
13775 <field name="type">other</field>
13776 <field name="user_type" ref="account.account_type_other"/>
13779 <record id="chart_skr04_9103" model="account.account.template">
13780 <field name="code">9103</field>
13781 <field name="name">Beschäftigte Personen</field>
13782 <field name="parent_id" ref="chart_skr04_K9VKS2"/>
13783 <field name="reconcile" eval="False"/>
13784 <field name="type">other</field>
13785 <field name="user_type" ref="account.account_type_other"/>
13788 <record id="chart_skr04_9104" model="account.account.template">
13789 <field name="code">9104</field>
13790 <field name="name">Unbezahlte Personen</field>
13791 <field name="parent_id" ref="chart_skr04_K9VKS2"/>
13792 <field name="reconcile" eval="False"/>
13793 <field name="type">other</field>
13794 <field name="user_type" ref="account.account_type_other"/>
13797 <record id="chart_skr04_9105" model="account.account.template">
13798 <field name="code">9105</field>
13799 <field name="name">Verkaufskräfte</field>
13800 <field name="parent_id" ref="chart_skr04_K9VKS2"/>
13801 <field name="reconcile" eval="False"/>
13802 <field name="type">other</field>
13803 <field name="user_type" ref="account.account_type_other"/>
13806 <record id="chart_skr04_9106" model="account.account.template">
13807 <field name="code">9106</field>
13808 <field name="name">Geschäftsraum m2</field>
13809 <field name="parent_id" ref="chart_skr04_K9VKS2"/>
13810 <field name="reconcile" eval="False"/>
13811 <field name="type">other</field>
13812 <field name="user_type" ref="account.account_type_other"/>
13815 <record id="chart_skr04_9107" model="account.account.template">
13816 <field name="code">9107</field>
13817 <field name="name">Verkaufsraum m2</field>
13818 <field name="parent_id" ref="chart_skr04_K9VKS2"/>
13819 <field name="reconcile" eval="False"/>
13820 <field name="type">other</field>
13821 <field name="user_type" ref="account.account_type_other"/>
13824 <record id="chart_skr04_9116" model="account.account.template">
13825 <field name="code">9116</field>
13826 <field name="name">Anzahl Rechnungen</field>
13827 <field name="parent_id" ref="chart_skr04_K9VKS2"/>
13828 <field name="reconcile" eval="False"/>
13829 <field name="type">other</field>
13830 <field name="user_type" ref="account.account_type_other"/>
13833 <record id="chart_skr04_9117" model="account.account.template">
13834 <field name="code">9117</field>
13835 <field name="name">Anzahl Kreditkunden monatlich</field>
13836 <field name="parent_id" ref="chart_skr04_K9VKS2"/>
13837 <field name="reconcile" eval="False"/>
13838 <field name="type">other</field>
13839 <field name="user_type" ref="account.account_type_other"/>
13842 <record id="chart_skr04_9118" model="account.account.template">
13843 <field name="code">9118</field>
13844 <field name="name">Anzahl Kreditkunden aufgelaufen</field>
13845 <field name="parent_id" ref="chart_skr04_K9VKS2"/>
13846 <field name="reconcile" eval="False"/>
13847 <field name="type">other</field>
13848 <field name="user_type" ref="account.account_type_other"/>
13851 <record id="chart_skr04_9120" model="account.account.template">
13852 <field name="code">9120</field>
13853 <field name="name">Erweiterungsinvestitionen</field>
13854 <field name="parent_id" ref="chart_skr04_K9VKS2"/>
13855 <field name="reconcile" eval="False"/>
13856 <field name="type">other</field>
13857 <field name="user_type" ref="account.account_type_other"/>
13860 <record id="chart_skr04_9135" model="account.account.template">
13861 <field name="code">9135</field>
13862 <field name="name">Auftragseingang im Geschäftsjahr</field>
13863 <field name="parent_id" ref="chart_skr04_K9VKS2"/>
13864 <field name="reconcile" eval="False"/>
13865 <field name="type">other</field>
13866 <field name="user_type" ref="account.account_type_other"/>
13869 <record id="chart_skr04_9140" model="account.account.template">
13870 <field name="code">9140</field>
13871 <field name="name">Auftragsbestand</field>
13872 <field name="parent_id" ref="chart_skr04_K9VKS2"/>
13873 <field name="reconcile" eval="False"/>
13874 <field name="type">other</field>
13875 <field name="user_type" ref="account.account_type_other"/>
13878 <record id="chart_skr04_9190" model="account.account.template">
13879 <field name="code">9190</field>
13880 <field name="name">Gegenkonto für statistische Mengeneinheiten Konten 9101-9107 und Konten 9116-9118</field>
13881 <field name="parent_id" ref="chart_skr04_K9VKS2"/>
13882 <field name="reconcile" eval="False"/>
13883 <field name="type">other</field>
13884 <field name="user_type" ref="account.account_type_other"/>
13887 <record id="chart_skr04_9199" model="account.account.template">
13888 <field name="code">9199</field>
13889 <field name="name">Gegenkonto zu Konten 9120- 9135-9140</field>
13890 <field name="parent_id" ref="chart_skr04_K9VKS2"/>
13891 <field name="reconcile" eval="False"/>
13892 <field name="type">other</field>
13893 <field name="user_type" ref="account.account_type_other"/>
13896 <record id="chart_skr04_K9VKS3" model="account.account.template">
13897 <field name="code">K9VKS3</field>
13898 <field name="name">Statistische Konten für den Kennziffernteil der Bilanz</field>
13899 <field name="parent_id" ref="chart_skr04_K9VKS"/>
13900 <field name="type">view</field>
13901 <field name="user_type" ref="account.account_type_view"/>
13904 <record id="chart_skr04_9200" model="account.account.template">
13905 <field name="code">9200</field>
13906 <field name="name">Beschäftigte Personen</field>
13907 <field name="parent_id" ref="chart_skr04_K9VKS3"/>
13908 <field name="reconcile" eval="False"/>
13909 <field name="type">other</field>
13910 <field name="user_type" ref="account.account_type_other"/>
13913 <record id="chart_skr04_9209" model="account.account.template">
13914 <field name="code">9209</field>
13915 <field name="name">Gegenkonto zu 9200</field>
13916 <field name="parent_id" ref="chart_skr04_K9VKS3"/>
13917 <field name="reconcile" eval="False"/>
13918 <field name="type">other</field>
13919 <field name="user_type" ref="account.account_type_other"/>
13922 <record id="chart_skr04_9210" model="account.account.template">
13923 <field name="code">9210</field>
13924 <field name="name">Produktive Löhne</field>
13925 <field name="parent_id" ref="chart_skr04_K9VKS3"/>
13926 <field name="reconcile" eval="False"/>
13927 <field name="type">other</field>
13928 <field name="user_type" ref="account.account_type_other"/>
13931 <record id="chart_skr04_9219" model="account.account.template">
13932 <field name="code">9219</field>
13933 <field name="name">Gegenkonto zu 9210</field>
13934 <field name="parent_id" ref="chart_skr04_K9VKS3"/>
13935 <field name="reconcile" eval="False"/>
13936 <field name="type">other</field>
13937 <field name="user_type" ref="account.account_type_other"/>
13940 <record id="chart_skr04_K9VKS4" model="account.account.template">
13941 <field name="code">K9VKS4</field>
13942 <field name="name">Statistische Konten zur informativen Angabe des gezeichneten Kapitals in anderer Währung</field>
13943 <field name="parent_id" ref="chart_skr04_K9VKS"/>
13944 <field name="type">view</field>
13945 <field name="user_type" ref="account.account_type_view"/>
13948 <record id="chart_skr04_K9VKS41" model="account.account.template">
13949 <field name="code">K9VKS41</field>
13950 <field name="name">Gezeichnetes Kapital in DM</field>
13951 <field name="parent_id" ref="chart_skr04_K9VKS4"/>
13952 <field name="type">view</field>
13953 <field name="user_type" ref="account.account_type_view"/>
13956 <record id="chart_skr04_9220" model="account.account.template">
13957 <field name="code">9220</field>
13958 <field name="name">Gezeichnetes Kapital in DM (Art. 42 Abs. 3 S. 1 EGHGB)</field>
13959 <field name="parent_id" ref="chart_skr04_K9VKS41"/>
13960 <field name="reconcile" eval="False"/>
13961 <field name="type">other</field>
13962 <field name="user_type" ref="account.account_type_other"/>
13965 <record id="chart_skr04_K9VKS42" model="account.account.template">
13966 <field name="code">K9VKS42</field>
13967 <field name="name">Gezeichnetes Kapital in Euro</field>
13968 <field name="parent_id" ref="chart_skr04_K9VKS4"/>
13969 <field name="type">view</field>
13970 <field name="user_type" ref="account.account_type_view"/>
13973 <record id="chart_skr04_9221" model="account.account.template">
13974 <field name="code">9221</field>
13975 <field name="name">Gezeichnetes Kapital in Euro (Art. 42 Abs. 3 S. 2 EGHGB)</field>
13976 <field name="parent_id" ref="chart_skr04_K9VKS42"/>
13977 <field name="reconcile" eval="False"/>
13978 <field name="type">other</field>
13979 <field name="user_type" ref="account.account_type_other"/>
13982 <record id="chart_skr04_9229" model="account.account.template">
13983 <field name="code">9229</field>
13984 <field name="name">Gegenkonto zu 9220-9221</field>
13985 <field name="parent_id" ref="chart_skr04_K9VKS42"/>
13986 <field name="reconcile" eval="False"/>
13987 <field name="type">other</field>
13988 <field name="user_type" ref="account.account_type_other"/>
13991 <record id="chart_skr04_K9VKS5" model="account.account.template">
13992 <field name="code">K9VKS5</field>
13993 <field name="name">Passive Rechnungsabgrenzung</field>
13994 <field name="parent_id" ref="chart_skr04_K9VKS"/>
13995 <field name="type">view</field>
13996 <field name="user_type" ref="account.account_type_view"/>
13999 <record id="chart_skr04_9230" model="account.account.template">
14000 <field name="code">9230</field>
14001 <field name="name">Baukostenzuschüsse</field>
14002 <field name="parent_id" ref="chart_skr04_K9VKS5"/>
14003 <field name="reconcile" eval="False"/>
14004 <field name="type">other</field>
14005 <field name="user_type" ref="account.account_type_other"/>
14008 <record id="chart_skr04_9232" model="account.account.template">
14009 <field name="code">9232</field>
14010 <field name="name">Investitionszulagen </field>
14011 <field name="parent_id" ref="chart_skr04_K9VKS5"/>
14012 <field name="reconcile" eval="False"/>
14013 <field name="type">other</field>
14014 <field name="user_type" ref="account.account_type_other"/>
14017 <record id="chart_skr04_9234" model="account.account.template">
14018 <field name="code">9234</field>
14019 <field name="name">Investitionszuschüsse </field>
14020 <field name="parent_id" ref="chart_skr04_K9VKS5"/>
14021 <field name="reconcile" eval="False"/>
14022 <field name="type">other</field>
14023 <field name="user_type" ref="account.account_type_other"/>
14026 <record id="chart_skr04_9239" model="account.account.template">
14027 <field name="code">9239</field>
14028 <field name="name">Gegenkonto zu Konten 9230- 9238</field>
14029 <field name="parent_id" ref="chart_skr04_K9VKS5"/>
14030 <field name="reconcile" eval="False"/>
14031 <field name="type">other</field>
14032 <field name="user_type" ref="account.account_type_other"/>
14035 <record id="chart_skr04_9240" model="account.account.template">
14036 <field name="code">9240</field>
14037 <field name="name">Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten</field>
14038 <field name="parent_id" ref="chart_skr04_K9VKS5"/>
14039 <field name="reconcile" eval="False"/>
14040 <field name="type">other</field>
14041 <field name="user_type" ref="account.account_type_other"/>
14044 <record id="chart_skr04_9241" model="account.account.template">
14045 <field name="code">9241</field>
14046 <field name="name">Investitionsverbindlichkeiten aus Sachanlagenkäufen bei Leistungsverbindlichkeiten</field>
14047 <field name="parent_id" ref="chart_skr04_K9VKS5"/>
14048 <field name="reconcile" eval="False"/>
14049 <field name="type">other</field>
14050 <field name="user_type" ref="account.account_type_other"/>
14053 <record id="chart_skr04_9242" model="account.account.template">
14054 <field name="code">9242</field>
14055 <field name="name">Investitionsverbindlichkeiten aus Käufen von immateriellen Vermögensgegenständen bei Leistungsverbindlichkeiten</field>
14056 <field name="parent_id" ref="chart_skr04_K9VKS5"/>
14057 <field name="reconcile" eval="False"/>
14058 <field name="type">other</field>
14059 <field name="user_type" ref="account.account_type_other"/>
14062 <record id="chart_skr04_9243" model="account.account.template">
14063 <field name="code">9243</field>
14064 <field name="name">Investitionsverbindlichkeiten aus Käufen von Finanzanlagen bei Leistungsverbindlichkeiten</field>
14065 <field name="parent_id" ref="chart_skr04_K9VKS5"/>
14066 <field name="reconcile" eval="False"/>
14067 <field name="type">other</field>
14068 <field name="user_type" ref="account.account_type_other"/>
14071 <record id="chart_skr04_9244" model="account.account.template">
14072 <field name="code">9244</field>
14073 <field name="name">Gegenkonto zu Konto 9240-43</field>
14074 <field name="parent_id" ref="chart_skr04_K9VKS5"/>
14075 <field name="reconcile" eval="False"/>
14076 <field name="type">other</field>
14077 <field name="user_type" ref="account.account_type_other"/>
14080 <record id="chart_skr04_9245" model="account.account.template">
14081 <field name="code">9245</field>
14082 <field name="name">Forderungen aus Sachanlagenverkäufen bei sonstigen Vermögensgegenständen</field>
14083 <field name="parent_id" ref="chart_skr04_K9VKS5"/>
14084 <field name="reconcile" eval="False"/>
14085 <field name="type">other</field>
14086 <field name="user_type" ref="account.account_type_other"/>
14089 <record id="chart_skr04_9246" model="account.account.template">
14090 <field name="code">9246</field>
14091 <field name="name">Forderungen aus Verkäufen immaterielle Vermögensgegenstände bei sonstigen Vermögensgegenständen</field>
14092 <field name="parent_id" ref="chart_skr04_K9VKS5"/>
14093 <field name="reconcile" eval="False"/>
14094 <field name="type">other</field>
14095 <field name="user_type" ref="account.account_type_other"/>
14098 <record id="chart_skr04_9247" model="account.account.template">
14099 <field name="code">9247</field>
14100 <field name="name">Forderungen aus Verkäufen von Finanzanlagen bei sonstigen Vermögensgegenständen</field>
14101 <field name="parent_id" ref="chart_skr04_K9VKS5"/>
14102 <field name="reconcile" eval="False"/>
14103 <field name="type">other</field>
14104 <field name="user_type" ref="account.account_type_other"/>
14107 <record id="chart_skr04_9249" model="account.account.template">
14108 <field name="code">9249</field>
14109 <field name="name">Gegenkonto zu Konto 9245-47</field>
14110 <field name="parent_id" ref="chart_skr04_K9VKS5"/>
14111 <field name="reconcile" eval="False"/>
14112 <field name="type">other</field>
14113 <field name="user_type" ref="account.account_type_other"/>
14116 <record id="chart_skr04_K9VKS6" model="account.account.template">
14117 <field name="code">K9VKS6</field>
14118 <field name="name">Eigenkapitalersetzende Gesellschafterdarlehen </field>
14119 <field name="parent_id" ref="chart_skr04_K9VKS"/>
14120 <field name="type">view</field>
14121 <field name="user_type" ref="account.account_type_view"/>
14124 <record id="chart_skr04_9250" model="account.account.template">
14125 <field name="code">9250</field>
14126 <field name="name">Eigenkapitalersetzende Gesellschafterdarlehen </field>
14127 <field name="parent_id" ref="chart_skr04_K9VKS6"/>
14128 <field name="reconcile" eval="False"/>
14129 <field name="type">other</field>
14130 <field name="user_type" ref="account.account_type_other"/>
14133 <record id="chart_skr04_9255" model="account.account.template">
14134 <field name="code">9255</field>
14135 <field name="name">Ungesicherte Gesellschafterdarlehen mit Restlaufzeit größer 5 Jahre</field>
14136 <field name="parent_id" ref="chart_skr04_K9VKS6"/>
14137 <field name="reconcile" eval="False"/>
14138 <field name="type">other</field>
14139 <field name="user_type" ref="account.account_type_other"/>
14142 <record id="chart_skr04_9259" model="account.account.template">
14143 <field name="code">9259</field>
14144 <field name="name">Gegenkonto zu 9250 und 9255</field>
14145 <field name="parent_id" ref="chart_skr04_K9VKS6"/>
14146 <field name="reconcile" eval="False"/>
14147 <field name="type">other</field>
14148 <field name="user_type" ref="account.account_type_other"/>
14151 <record id="chart_skr04_K9VKS7" model="account.account.template">
14152 <field name="code">K9VKS7</field>
14153 <field name="name">Aufgliederung der Rückstellungen</field>
14154 <field name="parent_id" ref="chart_skr04_K9VKS"/>
14155 <field name="type">view</field>
14156 <field name="user_type" ref="account.account_type_view"/>
14159 <record id="chart_skr04_9260" model="account.account.template">
14160 <field name="code">9260</field>
14161 <field name="name">Kurzfristige Rückstellungen</field>
14162 <field name="parent_id" ref="chart_skr04_K9VKS7"/>
14163 <field name="reconcile" eval="False"/>
14164 <field name="type">other</field>
14165 <field name="user_type" ref="account.account_type_other"/>
14168 <record id="chart_skr04_9262" model="account.account.template">
14169 <field name="code">9262</field>
14170 <field name="name">Mittelfristige Rückstellungen</field>
14171 <field name="parent_id" ref="chart_skr04_K9VKS7"/>
14172 <field name="reconcile" eval="False"/>
14173 <field name="type">other</field>
14174 <field name="user_type" ref="account.account_type_other"/>
14177 <record id="chart_skr04_9264" model="account.account.template">
14178 <field name="code">9264</field>
14179 <field name="name">Langfristige Rückstellungen- außer Pensionen</field>
14180 <field name="parent_id" ref="chart_skr04_K9VKS7"/>
14181 <field name="reconcile" eval="False"/>
14182 <field name="type">other</field>
14183 <field name="user_type" ref="account.account_type_other"/>
14186 <record id="chart_skr04_9269" model="account.account.template">
14187 <field name="code">9269</field>
14188 <field name="name">Gegenkonto zu Konto 9260 - 9268</field>
14189 <field name="parent_id" ref="chart_skr04_K9VKS7"/>
14190 <field name="reconcile" eval="False"/>
14191 <field name="type">other</field>
14192 <field name="user_type" ref="account.account_type_other"/>
14195 <record id="chart_skr04_K9VKS8" model="account.account.template">
14196 <field name="code">K9VKS8</field>
14197 <field name="name">Statistische Konten für in der Bilanz auszuweisende Haftungsverhältnisse</field>
14198 <field name="parent_id" ref="chart_skr04_K9VKS"/>
14199 <field name="type">view</field>
14200 <field name="user_type" ref="account.account_type_view"/>
14203 <record id="chart_skr04_9270" model="account.account.template">
14204 <field name="code">9270</field>
14205 <field name="name">Gegenkonto zu 9271 - 9279 (Soll-Buchung)</field>
14206 <field name="parent_id" ref="chart_skr04_K9VKS8"/>
14207 <field name="reconcile" eval="False"/>
14208 <field name="type">other</field>
14209 <field name="user_type" ref="account.account_type_other"/>
14212 <record id="chart_skr04_9271" model="account.account.template">
14213 <field name="code">9271</field>
14214 <field name="name">Verbindlichkeiten aus der Begebung und übertragung von Wechseln</field>
14215 <field name="parent_id" ref="chart_skr04_K9VKS8"/>
14216 <field name="reconcile" eval="False"/>
14217 <field name="type">other</field>
14218 <field name="user_type" ref="account.account_type_other"/>
14221 <record id="chart_skr04_9272" model="account.account.template">
14222 <field name="code">9272</field>
14223 <field name="name">Verbindlichkeiten aus der Begebung und übertragung von Wechseln gegenüber verbundenen Unternehmen</field>
14224 <field name="parent_id" ref="chart_skr04_K9VKS8"/>
14225 <field name="reconcile" eval="False"/>
14226 <field name="type">other</field>
14227 <field name="user_type" ref="account.account_type_other"/>
14230 <record id="chart_skr04_9273" model="account.account.template">
14231 <field name="code">9273</field>
14232 <field name="name">Verbindlichkeiten aus Bürgschaften- Wechsel- und Scheckbürgschaften</field>
14233 <field name="parent_id" ref="chart_skr04_K9VKS8"/>
14234 <field name="reconcile" eval="False"/>
14235 <field name="type">other</field>
14236 <field name="user_type" ref="account.account_type_other"/>
14239 <record id="chart_skr04_9274" model="account.account.template">
14240 <field name="code">9274</field>
14241 <field name="name">Verbindlichkeiten aus Bürgschaften- Wechsel- und Scheckbürgschaften gegenüber verbundenen Unternehmen</field>
14242 <field name="parent_id" ref="chart_skr04_K9VKS8"/>
14243 <field name="reconcile" eval="False"/>
14244 <field name="type">other</field>
14245 <field name="user_type" ref="account.account_type_other"/>
14248 <record id="chart_skr04_9275" model="account.account.template">
14249 <field name="code">9275</field>
14250 <field name="name">Verbindlichkeiten aus Gewährleistungsverträgen</field>
14251 <field name="parent_id" ref="chart_skr04_K9VKS8"/>
14252 <field name="reconcile" eval="False"/>
14253 <field name="type">other</field>
14254 <field name="user_type" ref="account.account_type_other"/>
14257 <record id="chart_skr04_9276" model="account.account.template">
14258 <field name="code">9276</field>
14259 <field name="name">Verbindlichkeiten aus Gewährleistungsverträgen gegenüber verbundenen Unternehmen</field>
14260 <field name="parent_id" ref="chart_skr04_K9VKS8"/>
14261 <field name="reconcile" eval="False"/>
14262 <field name="type">other</field>
14263 <field name="user_type" ref="account.account_type_other"/>
14266 <record id="chart_skr04_9277" model="account.account.template">
14267 <field name="code">9277</field>
14268 <field name="name">Haftung aus der Bestellung von Sicherheiten für fremde Verbindlichkeiten</field>
14269 <field name="parent_id" ref="chart_skr04_K9VKS8"/>
14270 <field name="reconcile" eval="False"/>
14271 <field name="type">other</field>
14272 <field name="user_type" ref="account.account_type_other"/>
14275 <record id="chart_skr04_9278" model="account.account.template">
14276 <field name="code">9278</field>
14277 <field name="name">Haftung aus der Bestellung von Sicherheiten für fremde Verbindlichkeiten gegenüber verbundenen Unternehmen</field>
14278 <field name="parent_id" ref="chart_skr04_K9VKS8"/>
14279 <field name="reconcile" eval="False"/>
14280 <field name="type">other</field>
14281 <field name="user_type" ref="account.account_type_other"/>
14284 <record id="chart_skr04_9279" model="account.account.template">
14285 <field name="code">9279</field>
14286 <field name="name">Verpflichtungen aus Treuhandvermögen</field>
14287 <field name="parent_id" ref="chart_skr04_K9VKS8"/>
14288 <field name="reconcile" eval="False"/>
14289 <field name="type">other</field>
14290 <field name="user_type" ref="account.account_type_other"/>
14293 <record id="chart_skr04_K9VKS9" model="account.account.template">
14294 <field name="code">K9VKS9</field>
14295 <field name="name">Statistische Konten für die im Anhang anzugebenden sonstigen finanziellen Verpflichtungen</field>
14296 <field name="parent_id" ref="chart_skr04_K9VKS"/>
14297 <field name="type">view</field>
14298 <field name="user_type" ref="account.account_type_view"/>
14301 <record id="chart_skr04_9280" model="account.account.template">
14302 <field name="code">9280</field>
14303 <field name="name">Gegenkonto zu 9281-9284</field>
14304 <field name="parent_id" ref="chart_skr04_K9VKS9"/>
14305 <field name="reconcile" eval="False"/>
14306 <field name="type">other</field>
14307 <field name="user_type" ref="account.account_type_other"/>
14310 <record id="chart_skr04_9281" model="account.account.template">
14311 <field name="code">9281</field>
14312 <field name="name">Verpflichtungen aus Miet- und Leasingsverträgen</field>
14313 <field name="parent_id" ref="chart_skr04_K9VKS9"/>
14314 <field name="reconcile" eval="False"/>
14315 <field name="type">other</field>
14316 <field name="user_type" ref="account.account_type_other"/>
14319 <record id="chart_skr04_9282" model="account.account.template">
14320 <field name="code">9282</field>
14321 <field name="name">Verpflichtungen aus Miet- und Leasingsverträgen gegenüber verbundenen Unternehmen</field>
14322 <field name="parent_id" ref="chart_skr04_K9VKS9"/>
14323 <field name="reconcile" eval="False"/>
14324 <field name="type">other</field>
14325 <field name="user_type" ref="account.account_type_other"/>
14328 <record id="chart_skr04_9283" model="account.account.template">
14329 <field name="code">9283</field>
14330 <field name="name">Andere Verpflichtungen gemäß § 285 Nr. 3 HGB</field>
14331 <field name="parent_id" ref="chart_skr04_K9VKS9"/>
14332 <field name="reconcile" eval="False"/>
14333 <field name="type">other</field>
14334 <field name="user_type" ref="account.account_type_other"/>
14337 <record id="chart_skr04_9284" model="account.account.template">
14338 <field name="code">9284</field>
14339 <field name="name">Andere Verpflichtungen gemäß § 285 Nr. 3 HGB gegenüber verbundenen Unternehmen</field>
14340 <field name="parent_id" ref="chart_skr04_K9VKS9"/>
14341 <field name="reconcile" eval="False"/>
14342 <field name="type">other</field>
14343 <field name="user_type" ref="account.account_type_other"/>
14346 <record id="chart_skr04_K9VKSa" model="account.account.template">
14347 <field name="code">K9VKSa</field>
14348 <field name="name">Statistische Konten für 4 Abs. 3 EStG</field>
14349 <field name="parent_id" ref="chart_skr04_K9VKS"/>
14350 <field name="type">view</field>
14351 <field name="user_type" ref="account.account_type_view"/>
14354 <record id="chart_skr04_9287" model="account.account.template">
14355 <field name="code">9287</field>
14356 <field name="name">Zinsen bei Buchungen über Debitoren bei § 4 Abs. 3 EStG</field>
14357 <field name="parent_id" ref="chart_skr04_K9VKSa"/>
14358 <field name="reconcile" eval="False"/>
14359 <field name="type">other</field>
14360 <field name="user_type" ref="account.account_type_other"/>
14363 <record id="chart_skr04_9288" model="account.account.template">
14364 <field name="code">9288</field>
14365 <field name="name">Mahngebühren bei Buchungen über Debitoren bei § 4 Abs. 3 EStG</field>
14366 <field name="parent_id" ref="chart_skr04_K9VKSa"/>
14367 <field name="reconcile" eval="False"/>
14368 <field name="type">other</field>
14369 <field name="user_type" ref="account.account_type_other"/>
14372 <record id="chart_skr04_9289" model="account.account.template">
14373 <field name="code">9289</field>
14374 <field name="name">Gegenkonto zu 9287 und 9288</field>
14375 <field name="parent_id" ref="chart_skr04_K9VKSa"/>
14376 <field name="reconcile" eval="False"/>
14377 <field name="type">other</field>
14378 <field name="user_type" ref="account.account_type_other"/>
14381 <record id="chart_skr04_9290" model="account.account.template">
14382 <field name="code">9290</field>
14383 <field name="name">Statistisches Konto steuerfreie Auslagen</field>
14384 <field name="parent_id" ref="chart_skr04_K9VKSa"/>
14385 <field name="reconcile" eval="False"/>
14386 <field name="type">other</field>
14387 <field name="user_type" ref="account.account_type_other"/>
14390 <record id="chart_skr04_9291" model="account.account.template">
14391 <field name="code">9291</field>
14392 <field name="name">Gegenkonto zu 9290</field>
14393 <field name="parent_id" ref="chart_skr04_K9VKSa"/>
14394 <field name="reconcile" eval="False"/>
14395 <field name="type">other</field>
14396 <field name="user_type" ref="account.account_type_other"/>
14399 <record id="chart_skr04_9292" model="account.account.template">
14400 <field name="code">9292</field>
14401 <field name="name">Statistisches Konto Fremdgeld</field>
14402 <field name="parent_id" ref="chart_skr04_K9VKSa"/>
14403 <field name="reconcile" eval="False"/>
14404 <field name="type">other</field>
14405 <field name="user_type" ref="account.account_type_other"/>
14408 <record id="chart_skr04_9293" model="account.account.template">
14409 <field name="code">9293</field>
14410 <field name="name">Gegenkonto zu 9292</field>
14411 <field name="parent_id" ref="chart_skr04_K9VKSa"/>
14412 <field name="reconcile" eval="False"/>
14413 <field name="type">other</field>
14414 <field name="user_type" ref="account.account_type_other"/>
14417 <record id="chart_skr04_K9VKSa1" model="account.account.template">
14418 <field name="code">K9VKSa1</field>
14419 <field name="name">Einlagen stiller Gesellschafter</field>
14420 <field name="parent_id" ref="chart_skr04_K9VKSa"/>
14421 <field name="type">view</field>
14422 <field name="user_type" ref="account.account_type_view"/>
14425 <record id="chart_skr04_9295" model="account.account.template">
14426 <field name="code">9295</field>
14427 <field name="name">Einlagen stiller Gesellschafter</field>
14428 <field name="parent_id" ref="chart_skr04_K9VKSa1"/>
14429 <field name="reconcile" eval="False"/>
14430 <field name="type">other</field>
14431 <field name="user_type" ref="account.account_type_other"/>
14434 <record id="chart_skr04_K9VKSa2" model="account.account.template">
14435 <field name="code">K9VKSa2</field>
14436 <field name="name">Steuerrechtlicher Ausgleichsposten</field>
14437 <field name="parent_id" ref="chart_skr04_K9VKSa"/>
14438 <field name="type">view</field>
14439 <field name="user_type" ref="account.account_type_view"/>
14442 <record id="chart_skr04_9297" model="account.account.template">
14443 <field name="code">9297</field>
14444 <field name="name">Steuerrechtlicher Ausgleichsposten</field>
14445 <field name="parent_id" ref="chart_skr04_K9VKSa2"/>
14446 <field name="reconcile" eval="False"/>
14447 <field name="type">other</field>
14448 <field name="user_type" ref="account.account_type_other"/>
14451 <record id="chart_skr04_K9VKSb" model="account.account.template">
14452 <field name="code">K9VKSb</field>
14453 <field name="name">Privat Teilhafter (für Verrechnung Gesellschafterdarlehen mit Eigenkapitalcharakter- Konto 9840-9849)</field>
14454 <field name="parent_id" ref="chart_skr04_K9VKS"/>
14455 <field name="type">view</field>
14456 <field name="user_type" ref="account.account_type_view"/>
14459 <record id="chart_skr04_9400" model="account.account.template">
14460 <field name="code">9400</field>
14461 <field name="name">Privatentnahmen allgemein</field>
14462 <field name="parent_id" ref="chart_skr04_K9VKSb"/>
14463 <field name="reconcile" eval="False"/>
14464 <field name="type">other</field>
14465 <field name="user_type" ref="account.account_type_other"/>
14468 <record id="chart_skr04_9410" model="account.account.template">
14469 <field name="code">9410</field>
14470 <field name="name">Privatsteuern</field>
14471 <field name="parent_id" ref="chart_skr04_K9VKSb"/>
14472 <field name="reconcile" eval="False"/>
14473 <field name="type">other</field>
14474 <field name="user_type" ref="account.account_type_other"/>
14477 <record id="chart_skr04_9420" model="account.account.template">
14478 <field name="code">9420</field>
14479 <field name="name">Sonderausgaben beschränkt abzugsfähig</field>
14480 <field name="parent_id" ref="chart_skr04_K9VKSb"/>
14481 <field name="reconcile" eval="False"/>
14482 <field name="type">other</field>
14483 <field name="user_type" ref="account.account_type_other"/>
14486 <record id="chart_skr04_9430" model="account.account.template">
14487 <field name="code">9430</field>
14488 <field name="name">Sonderausgaben unbeschränkt abzugsfähig</field>
14489 <field name="parent_id" ref="chart_skr04_K9VKSb"/>
14490 <field name="reconcile" eval="False"/>
14491 <field name="type">other</field>
14492 <field name="user_type" ref="account.account_type_other"/>
14495 <record id="chart_skr04_9440" model="account.account.template">
14496 <field name="code">9440</field>
14497 <field name="name">Zuwendungen- Spenden</field>
14498 <field name="parent_id" ref="chart_skr04_K9VKSb"/>
14499 <field name="reconcile" eval="False"/>
14500 <field name="type">other</field>
14501 <field name="user_type" ref="account.account_type_other"/>
14504 <record id="chart_skr04_9450" model="account.account.template">
14505 <field name="code">9450</field>
14506 <field name="name">Außergewöhnliche Belastungen</field>
14507 <field name="parent_id" ref="chart_skr04_K9VKSb"/>
14508 <field name="reconcile" eval="False"/>
14509 <field name="type">other</field>
14510 <field name="user_type" ref="account.account_type_other"/>
14513 <record id="chart_skr04_9460" model="account.account.template">
14514 <field name="code">9460</field>
14515 <field name="name">Grundstücksaufwand</field>
14516 <field name="parent_id" ref="chart_skr04_K9VKSb"/>
14517 <field name="reconcile" eval="False"/>
14518 <field name="type">other</field>
14519 <field name="user_type" ref="account.account_type_other"/>
14522 <record id="chart_skr04_9470" model="account.account.template">
14523 <field name="code">9470</field>
14524 <field name="name">Grundstücksertrag</field>
14525 <field name="parent_id" ref="chart_skr04_K9VKSb"/>
14526 <field name="reconcile" eval="False"/>
14527 <field name="type">other</field>
14528 <field name="user_type" ref="account.account_type_other"/>
14531 <record id="chart_skr04_9480" model="account.account.template">
14532 <field name="code">9480</field>
14533 <field name="name">Unentgeltliche Wertabgaben</field>
14534 <field name="parent_id" ref="chart_skr04_K9VKSb"/>
14535 <field name="reconcile" eval="False"/>
14536 <field name="type">other</field>
14537 <field name="user_type" ref="account.account_type_other"/>
14540 <record id="chart_skr04_9490" model="account.account.template">
14541 <field name="code">9490</field>
14542 <field name="name">Privateinlagen</field>
14543 <field name="parent_id" ref="chart_skr04_K9VKSb"/>
14544 <field name="reconcile" eval="False"/>
14545 <field name="type">other</field>
14546 <field name="user_type" ref="account.account_type_other"/>
14549 <record id="chart_skr04_K9VKSc" model="account.account.template">
14550 <field name="code">K9VKSc</field>
14551 <field name="name">Statistische Konten für die Kapitalkontenentwicklung</field>
14552 <field name="parent_id" ref="chart_skr04_K9VKS"/>
14553 <field name="type">view</field>
14554 <field name="user_type" ref="account.account_type_view"/>
14557 <record id="chart_skr04_9500" model="account.account.template">
14558 <field name="code">9500</field>
14559 <field name="name">Anteil für Konto Vollhafter 2000</field>
14560 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14561 <field name="reconcile" eval="False"/>
14562 <field name="type">other</field>
14563 <field name="user_type" ref="account.account_type_other"/>
14566 <record id="chart_skr04_9501" model="account.account.template">
14567 <field name="code">9501</field>
14568 <field name="name">Anteil für Konto Vollhafter 2001</field>
14569 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14570 <field name="reconcile" eval="False"/>
14571 <field name="type">other</field>
14572 <field name="user_type" ref="account.account_type_other"/>
14575 <record id="chart_skr04_9502" model="account.account.template">
14576 <field name="code">9502</field>
14577 <field name="name">Anteil für Konto Vollhafter 2002</field>
14578 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14579 <field name="reconcile" eval="False"/>
14580 <field name="type">other</field>
14581 <field name="user_type" ref="account.account_type_other"/>
14584 <record id="chart_skr04_9503" model="account.account.template">
14585 <field name="code">9503</field>
14586 <field name="name">Anteil für Konto Vollhafter 2003</field>
14587 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14588 <field name="reconcile" eval="False"/>
14589 <field name="type">other</field>
14590 <field name="user_type" ref="account.account_type_other"/>
14593 <record id="chart_skr04_9504" model="account.account.template">
14594 <field name="code">9504</field>
14595 <field name="name">Anteil für Konto Vollhafter 2004</field>
14596 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14597 <field name="reconcile" eval="False"/>
14598 <field name="type">other</field>
14599 <field name="user_type" ref="account.account_type_other"/>
14602 <record id="chart_skr04_9505" model="account.account.template">
14603 <field name="code">9505</field>
14604 <field name="name">Anteil für Konto Vollhafter 2005</field>
14605 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14606 <field name="reconcile" eval="False"/>
14607 <field name="type">other</field>
14608 <field name="user_type" ref="account.account_type_other"/>
14611 <record id="chart_skr04_9506" model="account.account.template">
14612 <field name="code">9506</field>
14613 <field name="name">Anteil für Konto Vollhafter 2006</field>
14614 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14615 <field name="reconcile" eval="False"/>
14616 <field name="type">other</field>
14617 <field name="user_type" ref="account.account_type_other"/>
14620 <record id="chart_skr04_9507" model="account.account.template">
14621 <field name="code">9507</field>
14622 <field name="name">Anteil für Konto Vollhafter 2007</field>
14623 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14624 <field name="reconcile" eval="False"/>
14625 <field name="type">other</field>
14626 <field name="user_type" ref="account.account_type_other"/>
14629 <record id="chart_skr04_9508" model="account.account.template">
14630 <field name="code">9508</field>
14631 <field name="name">Anteil für Konto Vollhafter 2008</field>
14632 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14633 <field name="reconcile" eval="False"/>
14634 <field name="type">other</field>
14635 <field name="user_type" ref="account.account_type_other"/>
14638 <record id="chart_skr04_9509" model="account.account.template">
14639 <field name="code">9509</field>
14640 <field name="name">Anteil für Konto Vollhafter 2009</field>
14641 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14642 <field name="reconcile" eval="False"/>
14643 <field name="type">other</field>
14644 <field name="user_type" ref="account.account_type_other"/>
14647 <record id="chart_skr04_9510" model="account.account.template">
14648 <field name="code">9510</field>
14649 <field name="name">Anteil für Konto Vollhafter 2010</field>
14650 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14651 <field name="reconcile" eval="False"/>
14652 <field name="type">other</field>
14653 <field name="user_type" ref="account.account_type_other"/>
14656 <record id="chart_skr04_9511" model="account.account.template">
14657 <field name="code">9511</field>
14658 <field name="name">Anteil für Konto Vollhafter 2011</field>
14659 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14660 <field name="reconcile" eval="False"/>
14661 <field name="type">other</field>
14662 <field name="user_type" ref="account.account_type_other"/>
14665 <record id="chart_skr04_9512" model="account.account.template">
14666 <field name="code">9512</field>
14667 <field name="name">Anteil für Konto Vollhafter 2012</field>
14668 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14669 <field name="reconcile" eval="False"/>
14670 <field name="type">other</field>
14671 <field name="user_type" ref="account.account_type_other"/>
14674 <record id="chart_skr04_9513" model="account.account.template">
14675 <field name="code">9513</field>
14676 <field name="name">Anteil für Konto Vollhafter 2013</field>
14677 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14678 <field name="reconcile" eval="False"/>
14679 <field name="type">other</field>
14680 <field name="user_type" ref="account.account_type_other"/>
14683 <record id="chart_skr04_9514" model="account.account.template">
14684 <field name="code">9514</field>
14685 <field name="name">Anteil für Konto Vollhafter 2014</field>
14686 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14687 <field name="reconcile" eval="False"/>
14688 <field name="type">other</field>
14689 <field name="user_type" ref="account.account_type_other"/>
14692 <record id="chart_skr04_9515" model="account.account.template">
14693 <field name="code">9515</field>
14694 <field name="name">Anteil für Konto Vollhafter 2015</field>
14695 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14696 <field name="reconcile" eval="False"/>
14697 <field name="type">other</field>
14698 <field name="user_type" ref="account.account_type_other"/>
14701 <record id="chart_skr04_9516" model="account.account.template">
14702 <field name="code">9516</field>
14703 <field name="name">Anteil für Konto Vollhafter 2016</field>
14704 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14705 <field name="reconcile" eval="False"/>
14706 <field name="type">other</field>
14707 <field name="user_type" ref="account.account_type_other"/>
14710 <record id="chart_skr04_9517" model="account.account.template">
14711 <field name="code">9517</field>
14712 <field name="name">Anteil für Konto Vollhafter 2017</field>
14713 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14714 <field name="reconcile" eval="False"/>
14715 <field name="type">other</field>
14716 <field name="user_type" ref="account.account_type_other"/>
14719 <record id="chart_skr04_9518" model="account.account.template">
14720 <field name="code">9518</field>
14721 <field name="name">Anteil für Konto Vollhafter 2018</field>
14722 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14723 <field name="reconcile" eval="False"/>
14724 <field name="type">other</field>
14725 <field name="user_type" ref="account.account_type_other"/>
14728 <record id="chart_skr04_9519" model="account.account.template">
14729 <field name="code">9519</field>
14730 <field name="name">Anteil für Konto Vollhafter 2019</field>
14731 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14732 <field name="reconcile" eval="False"/>
14733 <field name="type">other</field>
14734 <field name="user_type" ref="account.account_type_other"/>
14737 <record id="chart_skr04_9520" model="account.account.template">
14738 <field name="code">9520</field>
14739 <field name="name">Anteil für Konto Vollhafter 2020</field>
14740 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14741 <field name="reconcile" eval="False"/>
14742 <field name="type">other</field>
14743 <field name="user_type" ref="account.account_type_other"/>
14746 <record id="chart_skr04_9521" model="account.account.template">
14747 <field name="code">9521</field>
14748 <field name="name">Anteil für Konto Vollhafter 2021</field>
14749 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14750 <field name="reconcile" eval="False"/>
14751 <field name="type">other</field>
14752 <field name="user_type" ref="account.account_type_other"/>
14755 <record id="chart_skr04_9522" model="account.account.template">
14756 <field name="code">9522</field>
14757 <field name="name">Anteil für Konto Vollhafter 2022</field>
14758 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14759 <field name="reconcile" eval="False"/>
14760 <field name="type">other</field>
14761 <field name="user_type" ref="account.account_type_other"/>
14764 <record id="chart_skr04_9523" model="account.account.template">
14765 <field name="code">9523</field>
14766 <field name="name">Anteil für Konto Vollhafter 2023</field>
14767 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14768 <field name="reconcile" eval="False"/>
14769 <field name="type">other</field>
14770 <field name="user_type" ref="account.account_type_other"/>
14773 <record id="chart_skr04_9524" model="account.account.template">
14774 <field name="code">9524</field>
14775 <field name="name">Anteil für Konto Vollhafter 2024</field>
14776 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14777 <field name="reconcile" eval="False"/>
14778 <field name="type">other</field>
14779 <field name="user_type" ref="account.account_type_other"/>
14782 <record id="chart_skr04_9525" model="account.account.template">
14783 <field name="code">9525</field>
14784 <field name="name">Anteil für Konto Vollhafter 2025</field>
14785 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14786 <field name="reconcile" eval="False"/>
14787 <field name="type">other</field>
14788 <field name="user_type" ref="account.account_type_other"/>
14791 <record id="chart_skr04_9526" model="account.account.template">
14792 <field name="code">9526</field>
14793 <field name="name">Anteil für Konto Vollhafter 2026</field>
14794 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14795 <field name="reconcile" eval="False"/>
14796 <field name="type">other</field>
14797 <field name="user_type" ref="account.account_type_other"/>
14800 <record id="chart_skr04_9527" model="account.account.template">
14801 <field name="code">9527</field>
14802 <field name="name">Anteil für Konto Vollhafter 2027</field>
14803 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14804 <field name="reconcile" eval="False"/>
14805 <field name="type">other</field>
14806 <field name="user_type" ref="account.account_type_other"/>
14809 <record id="chart_skr04_9528" model="account.account.template">
14810 <field name="code">9528</field>
14811 <field name="name">Anteil für Konto Vollhafter 2028</field>
14812 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14813 <field name="reconcile" eval="False"/>
14814 <field name="type">other</field>
14815 <field name="user_type" ref="account.account_type_other"/>
14818 <record id="chart_skr04_9529" model="account.account.template">
14819 <field name="code">9529</field>
14820 <field name="name">Anteil für Konto Vollhafter 2029</field>
14821 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14822 <field name="reconcile" eval="False"/>
14823 <field name="type">other</field>
14824 <field name="user_type" ref="account.account_type_other"/>
14827 <record id="chart_skr04_9530" model="account.account.template">
14828 <field name="code">9530</field>
14829 <field name="name">Anteil für Konto Vollhafter 9810</field>
14830 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14831 <field name="reconcile" eval="False"/>
14832 <field name="type">other</field>
14833 <field name="user_type" ref="account.account_type_other"/>
14836 <record id="chart_skr04_9531" model="account.account.template">
14837 <field name="code">9531</field>
14838 <field name="name">Anteil für Konto Vollhafter 9811</field>
14839 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14840 <field name="reconcile" eval="False"/>
14841 <field name="type">other</field>
14842 <field name="user_type" ref="account.account_type_other"/>
14845 <record id="chart_skr04_9532" model="account.account.template">
14846 <field name="code">9532</field>
14847 <field name="name">Anteil für Konto Vollhafter 9812</field>
14848 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14849 <field name="reconcile" eval="False"/>
14850 <field name="type">other</field>
14851 <field name="user_type" ref="account.account_type_other"/>
14854 <record id="chart_skr04_9533" model="account.account.template">
14855 <field name="code">9533</field>
14856 <field name="name">Anteil für Konto Vollhafter 9813</field>
14857 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14858 <field name="reconcile" eval="False"/>
14859 <field name="type">other</field>
14860 <field name="user_type" ref="account.account_type_other"/>
14863 <record id="chart_skr04_9534" model="account.account.template">
14864 <field name="code">9534</field>
14865 <field name="name">Anteil für Konto Vollhafter 9814</field>
14866 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14867 <field name="reconcile" eval="False"/>
14868 <field name="type">other</field>
14869 <field name="user_type" ref="account.account_type_other"/>
14872 <record id="chart_skr04_9535" model="account.account.template">
14873 <field name="code">9535</field>
14874 <field name="name">Anteil für Konto Vollhafter 9815</field>
14875 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14876 <field name="reconcile" eval="False"/>
14877 <field name="type">other</field>
14878 <field name="user_type" ref="account.account_type_other"/>
14881 <record id="chart_skr04_9536" model="account.account.template">
14882 <field name="code">9536</field>
14883 <field name="name">Anteil für Konto Vollhafter 9816</field>
14884 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14885 <field name="reconcile" eval="False"/>
14886 <field name="type">other</field>
14887 <field name="user_type" ref="account.account_type_other"/>
14890 <record id="chart_skr04_9537" model="account.account.template">
14891 <field name="code">9537</field>
14892 <field name="name">Anteil für Konto Vollhafter 9817</field>
14893 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14894 <field name="reconcile" eval="False"/>
14895 <field name="type">other</field>
14896 <field name="user_type" ref="account.account_type_other"/>
14899 <record id="chart_skr04_9538" model="account.account.template">
14900 <field name="code">9538</field>
14901 <field name="name">Anteil für Konto Vollhafter 9818</field>
14902 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14903 <field name="reconcile" eval="False"/>
14904 <field name="type">other</field>
14905 <field name="user_type" ref="account.account_type_other"/>
14908 <record id="chart_skr04_9539" model="account.account.template">
14909 <field name="code">9539</field>
14910 <field name="name">Anteil für Konto Vollhafter 9819</field>
14911 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14912 <field name="reconcile" eval="False"/>
14913 <field name="type">other</field>
14914 <field name="user_type" ref="account.account_type_other"/>
14917 <record id="chart_skr04_9540" model="account.account.template">
14918 <field name="code">9540</field>
14919 <field name="name">Anteil für Konto Vollhafter 0060</field>
14920 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14921 <field name="reconcile" eval="False"/>
14922 <field name="type">other</field>
14923 <field name="user_type" ref="account.account_type_other"/>
14926 <record id="chart_skr04_9541" model="account.account.template">
14927 <field name="code">9541</field>
14928 <field name="name">Anteil für Konto Vollhafter 0061</field>
14929 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14930 <field name="reconcile" eval="False"/>
14931 <field name="type">other</field>
14932 <field name="user_type" ref="account.account_type_other"/>
14935 <record id="chart_skr04_9542" model="account.account.template">
14936 <field name="code">9542</field>
14937 <field name="name">Anteil für Konto Vollhafter 0062</field>
14938 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14939 <field name="reconcile" eval="False"/>
14940 <field name="type">other</field>
14941 <field name="user_type" ref="account.account_type_other"/>
14944 <record id="chart_skr04_9543" model="account.account.template">
14945 <field name="code">9543</field>
14946 <field name="name">Anteil für Konto Vollhafter 0063</field>
14947 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14948 <field name="reconcile" eval="False"/>
14949 <field name="type">other</field>
14950 <field name="user_type" ref="account.account_type_other"/>
14953 <record id="chart_skr04_9544" model="account.account.template">
14954 <field name="code">9544</field>
14955 <field name="name">Anteil für Konto Vollhafter 0064</field>
14956 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14957 <field name="reconcile" eval="False"/>
14958 <field name="type">other</field>
14959 <field name="user_type" ref="account.account_type_other"/>
14962 <record id="chart_skr04_9545" model="account.account.template">
14963 <field name="code">9545</field>
14964 <field name="name">Anteil für Konto Vollhafter 0065</field>
14965 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14966 <field name="reconcile" eval="False"/>
14967 <field name="type">other</field>
14968 <field name="user_type" ref="account.account_type_other"/>
14971 <record id="chart_skr04_9546" model="account.account.template">
14972 <field name="code">9546</field>
14973 <field name="name">Anteil für Konto Vollhafter 0066</field>
14974 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14975 <field name="reconcile" eval="False"/>
14976 <field name="type">other</field>
14977 <field name="user_type" ref="account.account_type_other"/>
14980 <record id="chart_skr04_9547" model="account.account.template">
14981 <field name="code">9547</field>
14982 <field name="name">Anteil für Konto Vollhafter 0067</field>
14983 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14984 <field name="reconcile" eval="False"/>
14985 <field name="type">other</field>
14986 <field name="user_type" ref="account.account_type_other"/>
14989 <record id="chart_skr04_9548" model="account.account.template">
14990 <field name="code">9548</field>
14991 <field name="name">Anteil für Konto Vollhafter 0068</field>
14992 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
14993 <field name="reconcile" eval="False"/>
14994 <field name="type">other</field>
14995 <field name="user_type" ref="account.account_type_other"/>
14998 <record id="chart_skr04_9549" model="account.account.template">
14999 <field name="code">9549</field>
15000 <field name="name">Anteil für Konto Vollhafter 0069</field>
15001 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15002 <field name="reconcile" eval="False"/>
15003 <field name="type">other</field>
15004 <field name="user_type" ref="account.account_type_other"/>
15007 <record id="chart_skr04_9550" model="account.account.template">
15008 <field name="code">9550</field>
15009 <field name="name">Anteil für Konto Teilhafter 2050</field>
15010 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15011 <field name="reconcile" eval="False"/>
15012 <field name="type">other</field>
15013 <field name="user_type" ref="account.account_type_other"/>
15016 <record id="chart_skr04_9551" model="account.account.template">
15017 <field name="code">9551</field>
15018 <field name="name">Anteil für Konto Teilhafter 2051</field>
15019 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15020 <field name="reconcile" eval="False"/>
15021 <field name="type">other</field>
15022 <field name="user_type" ref="account.account_type_other"/>
15025 <record id="chart_skr04_9552" model="account.account.template">
15026 <field name="code">9552</field>
15027 <field name="name">Anteil für Konto Teilhafter 2052</field>
15028 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15029 <field name="reconcile" eval="False"/>
15030 <field name="type">other</field>
15031 <field name="user_type" ref="account.account_type_other"/>
15034 <record id="chart_skr04_9553" model="account.account.template">
15035 <field name="code">9553</field>
15036 <field name="name">Anteil für Konto Teilhafter 2053</field>
15037 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15038 <field name="reconcile" eval="False"/>
15039 <field name="type">other</field>
15040 <field name="user_type" ref="account.account_type_other"/>
15043 <record id="chart_skr04_9554" model="account.account.template">
15044 <field name="code">9554</field>
15045 <field name="name">Anteil für Konto Teilhafter 2054</field>
15046 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15047 <field name="reconcile" eval="False"/>
15048 <field name="type">other</field>
15049 <field name="user_type" ref="account.account_type_other"/>
15052 <record id="chart_skr04_9555" model="account.account.template">
15053 <field name="code">9555</field>
15054 <field name="name">Anteil für Konto Teilhafter 2055</field>
15055 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15056 <field name="reconcile" eval="False"/>
15057 <field name="type">other</field>
15058 <field name="user_type" ref="account.account_type_other"/>
15061 <record id="chart_skr04_9556" model="account.account.template">
15062 <field name="code">9556</field>
15063 <field name="name">Anteil für Konto Teilhafter 2056</field>
15064 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15065 <field name="reconcile" eval="False"/>
15066 <field name="type">other</field>
15067 <field name="user_type" ref="account.account_type_other"/>
15070 <record id="chart_skr04_9557" model="account.account.template">
15071 <field name="code">9557</field>
15072 <field name="name">Anteil für Konto Teilhafter 2057</field>
15073 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15074 <field name="reconcile" eval="False"/>
15075 <field name="type">other</field>
15076 <field name="user_type" ref="account.account_type_other"/>
15079 <record id="chart_skr04_9558" model="account.account.template">
15080 <field name="code">9558</field>
15081 <field name="name">Anteil für Konto Teilhafter 2058</field>
15082 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15083 <field name="reconcile" eval="False"/>
15084 <field name="type">other</field>
15085 <field name="user_type" ref="account.account_type_other"/>
15088 <record id="chart_skr04_9559" model="account.account.template">
15089 <field name="code">9559</field>
15090 <field name="name">Anteil für Konto Teilhafter 2059</field>
15091 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15092 <field name="reconcile" eval="False"/>
15093 <field name="type">other</field>
15094 <field name="user_type" ref="account.account_type_other"/>
15097 <record id="chart_skr04_9560" model="account.account.template">
15098 <field name="code">9560</field>
15099 <field name="name">Anteil für Konto Teilhafter 2060</field>
15100 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15101 <field name="reconcile" eval="False"/>
15102 <field name="type">other</field>
15103 <field name="user_type" ref="account.account_type_other"/>
15106 <record id="chart_skr04_9561" model="account.account.template">
15107 <field name="code">9561</field>
15108 <field name="name">Anteil für Konto Teilhafter 2061</field>
15109 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15110 <field name="reconcile" eval="False"/>
15111 <field name="type">other</field>
15112 <field name="user_type" ref="account.account_type_other"/>
15115 <record id="chart_skr04_9562" model="account.account.template">
15116 <field name="code">9562</field>
15117 <field name="name">Anteil für Konto Teilhafter 2062</field>
15118 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15119 <field name="reconcile" eval="False"/>
15120 <field name="type">other</field>
15121 <field name="user_type" ref="account.account_type_other"/>
15124 <record id="chart_skr04_9563" model="account.account.template">
15125 <field name="code">9563</field>
15126 <field name="name">Anteil für Konto Teilhafter 2063</field>
15127 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15128 <field name="reconcile" eval="False"/>
15129 <field name="type">other</field>
15130 <field name="user_type" ref="account.account_type_other"/>
15133 <record id="chart_skr04_9564" model="account.account.template">
15134 <field name="code">9564</field>
15135 <field name="name">Anteil für Konto Teilhafter 2064</field>
15136 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15137 <field name="reconcile" eval="False"/>
15138 <field name="type">other</field>
15139 <field name="user_type" ref="account.account_type_other"/>
15142 <record id="chart_skr04_9565" model="account.account.template">
15143 <field name="code">9565</field>
15144 <field name="name">Anteil für Konto Teilhafter 2065</field>
15145 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15146 <field name="reconcile" eval="False"/>
15147 <field name="type">other</field>
15148 <field name="user_type" ref="account.account_type_other"/>
15151 <record id="chart_skr04_9566" model="account.account.template">
15152 <field name="code">9566</field>
15153 <field name="name">Anteil für Konto Teilhafter 2066</field>
15154 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15155 <field name="reconcile" eval="False"/>
15156 <field name="type">other</field>
15157 <field name="user_type" ref="account.account_type_other"/>
15160 <record id="chart_skr04_9567" model="account.account.template">
15161 <field name="code">9567</field>
15162 <field name="name">Anteil für Konto Teilhafter 2067</field>
15163 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15164 <field name="reconcile" eval="False"/>
15165 <field name="type">other</field>
15166 <field name="user_type" ref="account.account_type_other"/>
15169 <record id="chart_skr04_9568" model="account.account.template">
15170 <field name="code">9568</field>
15171 <field name="name">Anteil für Konto Teilhafter 2068</field>
15172 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15173 <field name="reconcile" eval="False"/>
15174 <field name="type">other</field>
15175 <field name="user_type" ref="account.account_type_other"/>
15178 <record id="chart_skr04_9569" model="account.account.template">
15179 <field name="code">9569</field>
15180 <field name="name">Anteil für Konto Teilhafter 2069</field>
15181 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15182 <field name="reconcile" eval="False"/>
15183 <field name="type">other</field>
15184 <field name="user_type" ref="account.account_type_other"/>
15187 <record id="chart_skr04_9570" model="account.account.template">
15188 <field name="code">9570</field>
15189 <field name="name">Anteil für Konto Teilhafter 2070 </field>
15190 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15191 <field name="reconcile" eval="False"/>
15192 <field name="type">other</field>
15193 <field name="user_type" ref="account.account_type_other"/>
15196 <record id="chart_skr04_9571" model="account.account.template">
15197 <field name="code">9571</field>
15198 <field name="name">Anteil für Konto Teilhafter 2071</field>
15199 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15200 <field name="reconcile" eval="False"/>
15201 <field name="type">other</field>
15202 <field name="user_type" ref="account.account_type_other"/>
15205 <record id="chart_skr04_9572" model="account.account.template">
15206 <field name="code">9572</field>
15207 <field name="name">Anteil für Konto Teilhafter 2072</field>
15208 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15209 <field name="reconcile" eval="False"/>
15210 <field name="type">other</field>
15211 <field name="user_type" ref="account.account_type_other"/>
15214 <record id="chart_skr04_9573" model="account.account.template">
15215 <field name="code">9573</field>
15216 <field name="name">Anteil für Konto Teilhafter 2073</field>
15217 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15218 <field name="reconcile" eval="False"/>
15219 <field name="type">other</field>
15220 <field name="user_type" ref="account.account_type_other"/>
15223 <record id="chart_skr04_9574" model="account.account.template">
15224 <field name="code">9574</field>
15225 <field name="name">Anteil für Konto Teilhafter 2074</field>
15226 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15227 <field name="reconcile" eval="False"/>
15228 <field name="type">other</field>
15229 <field name="user_type" ref="account.account_type_other"/>
15232 <record id="chart_skr04_9575" model="account.account.template">
15233 <field name="code">9575</field>
15234 <field name="name">Anteil für Konto Teilhafter 2075</field>
15235 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15236 <field name="reconcile" eval="False"/>
15237 <field name="type">other</field>
15238 <field name="user_type" ref="account.account_type_other"/>
15241 <record id="chart_skr04_9576" model="account.account.template">
15242 <field name="code">9576</field>
15243 <field name="name">Anteil für Konto Teilhafter 2076</field>
15244 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15245 <field name="reconcile" eval="False"/>
15246 <field name="type">other</field>
15247 <field name="user_type" ref="account.account_type_other"/>
15250 <record id="chart_skr04_9577" model="account.account.template">
15251 <field name="code">9577</field>
15252 <field name="name">Anteil für Konto Teilhafter 2077</field>
15253 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15254 <field name="reconcile" eval="False"/>
15255 <field name="type">other</field>
15256 <field name="user_type" ref="account.account_type_other"/>
15259 <record id="chart_skr04_9578" model="account.account.template">
15260 <field name="code">9578</field>
15261 <field name="name">Anteil für Konto Teilhafter 2078</field>
15262 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15263 <field name="reconcile" eval="False"/>
15264 <field name="type">other</field>
15265 <field name="user_type" ref="account.account_type_other"/>
15268 <record id="chart_skr04_9579" model="account.account.template">
15269 <field name="code">9579</field>
15270 <field name="name">Anteil für Konto Teilhafter 2079</field>
15271 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15272 <field name="reconcile" eval="False"/>
15273 <field name="type">other</field>
15274 <field name="user_type" ref="account.account_type_other"/>
15277 <record id="chart_skr04_9580" model="account.account.template">
15278 <field name="code">9580</field>
15279 <field name="name">Anteil für Konto Vollhafter 9820 </field>
15280 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15281 <field name="reconcile" eval="False"/>
15282 <field name="type">other</field>
15283 <field name="user_type" ref="account.account_type_other"/>
15286 <record id="chart_skr04_9581" model="account.account.template">
15287 <field name="code">9581</field>
15288 <field name="name">Anteil für Konto Vollhafter 9821</field>
15289 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15290 <field name="reconcile" eval="False"/>
15291 <field name="type">other</field>
15292 <field name="user_type" ref="account.account_type_other"/>
15295 <record id="chart_skr04_9582" model="account.account.template">
15296 <field name="code">9582</field>
15297 <field name="name">Anteil für Konto Vollhafter 9822</field>
15298 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15299 <field name="reconcile" eval="False"/>
15300 <field name="type">other</field>
15301 <field name="user_type" ref="account.account_type_other"/>
15304 <record id="chart_skr04_9583" model="account.account.template">
15305 <field name="code">9583</field>
15306 <field name="name">Anteil für Konto Vollhafter 9823</field>
15307 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15308 <field name="reconcile" eval="False"/>
15309 <field name="type">other</field>
15310 <field name="user_type" ref="account.account_type_other"/>
15313 <record id="chart_skr04_9584" model="account.account.template">
15314 <field name="code">9584</field>
15315 <field name="name">Anteil für Konto Vollhafter 9824</field>
15316 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15317 <field name="reconcile" eval="False"/>
15318 <field name="type">other</field>
15319 <field name="user_type" ref="account.account_type_other"/>
15322 <record id="chart_skr04_9585" model="account.account.template">
15323 <field name="code">9585</field>
15324 <field name="name">Anteil für Konto Vollhafter 9825</field>
15325 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15326 <field name="reconcile" eval="False"/>
15327 <field name="type">other</field>
15328 <field name="user_type" ref="account.account_type_other"/>
15331 <record id="chart_skr04_9586" model="account.account.template">
15332 <field name="code">9586</field>
15333 <field name="name">Anteil für Konto Vollhafter 9826</field>
15334 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15335 <field name="reconcile" eval="False"/>
15336 <field name="type">other</field>
15337 <field name="user_type" ref="account.account_type_other"/>
15340 <record id="chart_skr04_9587" model="account.account.template">
15341 <field name="code">9587</field>
15342 <field name="name">Anteil für Konto Vollhafter 9827</field>
15343 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15344 <field name="reconcile" eval="False"/>
15345 <field name="type">other</field>
15346 <field name="user_type" ref="account.account_type_other"/>
15349 <record id="chart_skr04_9588" model="account.account.template">
15350 <field name="code">9588</field>
15351 <field name="name">Anteil für Konto Vollhafter 9828</field>
15352 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15353 <field name="reconcile" eval="False"/>
15354 <field name="type">other</field>
15355 <field name="user_type" ref="account.account_type_other"/>
15358 <record id="chart_skr04_9589" model="account.account.template">
15359 <field name="code">9589</field>
15360 <field name="name">Anteil für Konto Vollhafter 9829</field>
15361 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15362 <field name="reconcile" eval="False"/>
15363 <field name="type">other</field>
15364 <field name="user_type" ref="account.account_type_other"/>
15367 <record id="chart_skr04_9590" model="account.account.template">
15368 <field name="code">9590</field>
15369 <field name="name">Anteil für Konto Teilhafter 0080 </field>
15370 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15371 <field name="reconcile" eval="False"/>
15372 <field name="type">other</field>
15373 <field name="user_type" ref="account.account_type_other"/>
15376 <record id="chart_skr04_9591" model="account.account.template">
15377 <field name="code">9591</field>
15378 <field name="name">Anteil für Konto Teilhafter 0081</field>
15379 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15380 <field name="reconcile" eval="False"/>
15381 <field name="type">other</field>
15382 <field name="user_type" ref="account.account_type_other"/>
15385 <record id="chart_skr04_9592" model="account.account.template">
15386 <field name="code">9592</field>
15387 <field name="name">Anteil für Konto Teilhafter 0082</field>
15388 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15389 <field name="reconcile" eval="False"/>
15390 <field name="type">other</field>
15391 <field name="user_type" ref="account.account_type_other"/>
15394 <record id="chart_skr04_9593" model="account.account.template">
15395 <field name="code">9593</field>
15396 <field name="name">Anteil für Konto Teilhafter 0083</field>
15397 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15398 <field name="reconcile" eval="False"/>
15399 <field name="type">other</field>
15400 <field name="user_type" ref="account.account_type_other"/>
15403 <record id="chart_skr04_9594" model="account.account.template">
15404 <field name="code">9594</field>
15405 <field name="name">Anteil für Konto Teilhafter 0084</field>
15406 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15407 <field name="reconcile" eval="False"/>
15408 <field name="type">other</field>
15409 <field name="user_type" ref="account.account_type_other"/>
15412 <record id="chart_skr04_9595" model="account.account.template">
15413 <field name="code">9595</field>
15414 <field name="name">Anteil für Konto Teilhafter 0085</field>
15415 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15416 <field name="reconcile" eval="False"/>
15417 <field name="type">other</field>
15418 <field name="user_type" ref="account.account_type_other"/>
15421 <record id="chart_skr04_9596" model="account.account.template">
15422 <field name="code">9596</field>
15423 <field name="name">Anteil für Konto Teilhafter 0086</field>
15424 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15425 <field name="reconcile" eval="False"/>
15426 <field name="type">other</field>
15427 <field name="user_type" ref="account.account_type_other"/>
15430 <record id="chart_skr04_9597" model="account.account.template">
15431 <field name="code">9597</field>
15432 <field name="name">Anteil für Konto Teilhafter 0087</field>
15433 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15434 <field name="reconcile" eval="False"/>
15435 <field name="type">other</field>
15436 <field name="user_type" ref="account.account_type_other"/>
15439 <record id="chart_skr04_9598" model="account.account.template">
15440 <field name="code">9598</field>
15441 <field name="name">Anteil für Konto Teilhafter 0088</field>
15442 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15443 <field name="reconcile" eval="False"/>
15444 <field name="type">other</field>
15445 <field name="user_type" ref="account.account_type_other"/>
15448 <record id="chart_skr04_9599" model="account.account.template">
15449 <field name="code">9599</field>
15450 <field name="name">Anteil für Konto Teilhafter 0089</field>
15451 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15452 <field name="reconcile" eval="False"/>
15453 <field name="type">other</field>
15454 <field name="user_type" ref="account.account_type_other"/>
15457 <record id="chart_skr04_9600" model="account.account.template">
15458 <field name="code">9600</field>
15459 <field name="name">Name des Gesellschafters Vollhafter</field>
15460 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15461 <field name="reconcile" eval="False"/>
15462 <field name="type">other</field>
15463 <field name="user_type" ref="account.account_type_other"/>
15466 <record id="chart_skr04_9610" model="account.account.template">
15467 <field name="code">9610</field>
15468 <field name="name">Tätigkeitsvergütung Vollhafter</field>
15469 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15470 <field name="reconcile" eval="False"/>
15471 <field name="type">other</field>
15472 <field name="user_type" ref="account.account_type_other"/>
15475 <record id="chart_skr04_9620" model="account.account.template">
15476 <field name="code">9620</field>
15477 <field name="name">Tantieme Vollhafter</field>
15478 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15479 <field name="reconcile" eval="False"/>
15480 <field name="type">other</field>
15481 <field name="user_type" ref="account.account_type_other"/>
15484 <record id="chart_skr04_9630" model="account.account.template">
15485 <field name="code">9630</field>
15486 <field name="name">Darlehensverzinsung Vollhafter</field>
15487 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15488 <field name="reconcile" eval="False"/>
15489 <field name="type">other</field>
15490 <field name="user_type" ref="account.account_type_other"/>
15493 <record id="chart_skr04_9640" model="account.account.template">
15494 <field name="code">9640</field>
15495 <field name="name">Gebrauchsüberlassung Vollhafter</field>
15496 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15497 <field name="reconcile" eval="False"/>
15498 <field name="type">other</field>
15499 <field name="user_type" ref="account.account_type_other"/>
15502 <record id="chart_skr04_9650" model="account.account.template">
15503 <field name="code">9650</field>
15504 <field name="name">Sonstige Vergütungen Vollhafter</field>
15505 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15506 <field name="reconcile" eval="False"/>
15507 <field name="type">other</field>
15508 <field name="user_type" ref="account.account_type_other"/>
15511 <record id="chart_skr04_9690" model="account.account.template">
15512 <field name="code">9690</field>
15513 <field name="name">Restanteil Vollhafter</field>
15514 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15515 <field name="reconcile" eval="False"/>
15516 <field name="type">other</field>
15517 <field name="user_type" ref="account.account_type_other"/>
15520 <record id="chart_skr04_9700" model="account.account.template">
15521 <field name="code">9700</field>
15522 <field name="name">Name des Gesellschafters Teillhafter</field>
15523 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15524 <field name="reconcile" eval="False"/>
15525 <field name="type">other</field>
15526 <field name="user_type" ref="account.account_type_other"/>
15529 <record id="chart_skr04_9710" model="account.account.template">
15530 <field name="code">9710</field>
15531 <field name="name">Tätigkeitsvergütung Teillhafter</field>
15532 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15533 <field name="reconcile" eval="False"/>
15534 <field name="type">other</field>
15535 <field name="user_type" ref="account.account_type_other"/>
15538 <record id="chart_skr04_9720" model="account.account.template">
15539 <field name="code">9720</field>
15540 <field name="name">Tantieme Teillhafter</field>
15541 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15542 <field name="reconcile" eval="False"/>
15543 <field name="type">other</field>
15544 <field name="user_type" ref="account.account_type_other"/>
15547 <record id="chart_skr04_9730" model="account.account.template">
15548 <field name="code">9730</field>
15549 <field name="name">Darlehensverzinsung Teillhafter</field>
15550 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15551 <field name="reconcile" eval="False"/>
15552 <field name="type">other</field>
15553 <field name="user_type" ref="account.account_type_other"/>
15556 <record id="chart_skr04_9740" model="account.account.template">
15557 <field name="code">9740</field>
15558 <field name="name">Gebrauchsüberlassung Teillhafter</field>
15559 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15560 <field name="reconcile" eval="False"/>
15561 <field name="type">other</field>
15562 <field name="user_type" ref="account.account_type_other"/>
15565 <record id="chart_skr04_9750" model="account.account.template">
15566 <field name="code">9750</field>
15567 <field name="name">Sonstige Vergütungen Teillhafter</field>
15568 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15569 <field name="reconcile" eval="False"/>
15570 <field name="type">other</field>
15571 <field name="user_type" ref="account.account_type_other"/>
15574 <record id="chart_skr04_9780" model="account.account.template">
15575 <field name="code">9780</field>
15576 <field name="name">Anteil für Konto 9840-49 Teilhafter</field>
15577 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15578 <field name="reconcile" eval="False"/>
15579 <field name="type">other</field>
15580 <field name="user_type" ref="account.account_type_other"/>
15583 <record id="chart_skr04_9790" model="account.account.template">
15584 <field name="code">9790</field>
15585 <field name="name">Restanteil Teillhafter</field>
15586 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15587 <field name="reconcile" eval="False"/>
15588 <field name="type">other</field>
15589 <field name="user_type" ref="account.account_type_other"/>
15592 <record id="chart_skr04_9800" model="account.account.template">
15593 <field name="code">9800</field>
15594 <field name="name">Lösch- und Korrekturschlüssel</field>
15595 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15596 <field name="reconcile" eval="False"/>
15597 <field name="type">other</field>
15598 <field name="user_type" ref="account.account_type_other"/>
15601 <record id="chart_skr04_9801" model="account.account.template">
15602 <field name="code">9801</field>
15603 <field name="name">Lösch- und Korrekturschlüssel</field>
15604 <field name="parent_id" ref="chart_skr04_K9VKSc"/>
15605 <field name="reconcile" eval="False"/>
15606 <field name="type">other</field>
15607 <field name="user_type" ref="account.account_type_other"/>
15610 <record id="chart_skr04_K9VKSd" model="account.account.template">
15611 <field name="code">K9VKSd</field>
15612 <field name="name">Kapital Personenhandelsgesellschaft Vollhafter</field>
15613 <field name="parent_id" ref="chart_skr04_K9VKS"/>
15614 <field name="type">view</field>
15615 <field name="user_type" ref="account.account_type_view"/>
15618 <record id="chart_skr04_9810" model="account.account.template">
15619 <field name="code">9810</field>
15620 <field name="name">Gesellschafter-Darlehen</field>
15621 <field name="parent_id" ref="chart_skr04_K9VKSd"/>
15622 <field name="reconcile" eval="False"/>
15623 <field name="type">other</field>
15624 <field name="user_type" ref="account.account_type_other"/>
15627 <record id="chart_skr04_9820" model="account.account.template">
15628 <field name="code">9820</field>
15629 <field name="name">Verlust-/ Vortragskonto</field>
15630 <field name="parent_id" ref="chart_skr04_K9VKSd"/>
15631 <field name="reconcile" eval="False"/>
15632 <field name="type">other</field>
15633 <field name="user_type" ref="account.account_type_other"/>
15636 <record id="chart_skr04_9830" model="account.account.template">
15637 <field name="code">9830</field>
15638 <field name="name">Verrechnungskonto für Einzahlungsverpflichtungen</field>
15639 <field name="parent_id" ref="chart_skr04_K9VKSd"/>
15640 <field name="reconcile" eval="False"/>
15641 <field name="type">other</field>
15642 <field name="user_type" ref="account.account_type_other"/>
15645 <record id="chart_skr04_K9VKSe" model="account.account.template">
15646 <field name="code">K9VKSe</field>
15647 <field name="name">Kapital Personenhandelsgesellschaft Teilhafter</field>
15648 <field name="parent_id" ref="chart_skr04_K9VKS"/>
15649 <field name="type">view</field>
15650 <field name="user_type" ref="account.account_type_view"/>
15653 <record id="chart_skr04_9840" model="account.account.template">
15654 <field name="code">9840</field>
15655 <field name="name">Gesellschafter-Darlehen</field>
15656 <field name="parent_id" ref="chart_skr04_K9VKSe"/>
15657 <field name="reconcile" eval="False"/>
15658 <field name="type">other</field>
15659 <field name="user_type" ref="account.account_type_other"/>
15662 <record id="chart_skr04_9850" model="account.account.template">
15663 <field name="code">9850</field>
15664 <field name="name">Verrechnungskonto für Einzahlungsverpflichtungen</field>
15665 <field name="parent_id" ref="chart_skr04_K9VKSe"/>
15666 <field name="reconcile" eval="False"/>
15667 <field name="type">other</field>
15668 <field name="user_type" ref="account.account_type_other"/>
15671 <record id="chart_skr04_K9VKSf" model="account.account.template">
15672 <field name="code">K9VKSf</field>
15673 <field name="name">Einzahlungsverpflichtungen im Bereich der Forderungen</field>
15674 <field name="parent_id" ref="chart_skr04_K9VKS"/>
15675 <field name="type">view</field>
15676 <field name="user_type" ref="account.account_type_view"/>
15679 <record id="chart_skr04_9860" model="account.account.template">
15680 <field name="code">9860</field>
15681 <field name="name">Einzahlungsverpflichtungen persönlich haftender Gesellschafter</field>
15682 <field name="parent_id" ref="chart_skr04_K9VKSf"/>
15683 <field name="reconcile" eval="False"/>
15684 <field name="type">other</field>
15685 <field name="user_type" ref="account.account_type_other"/>
15688 <record id="chart_skr04_9870" model="account.account.template">
15689 <field name="code">9870</field>
15690 <field name="name">Einzahlungsverpflichtungen Kommanditisten</field>
15691 <field name="parent_id" ref="chart_skr04_K9VKSf"/>
15692 <field name="reconcile" eval="False"/>
15693 <field name="type">other</field>
15694 <field name="user_type" ref="account.account_type_other"/>
15697 <record id="chart_skr04_K9VKSg" model="account.account.template">
15698 <field name="code">K9VKSg</field>
15699 <field name="name">Ausgleichsposten für aktivierte eigene Anteile und Bilanzierungshilfen</field>
15700 <field name="parent_id" ref="chart_skr04_K9VKS"/>
15701 <field name="type">view</field>
15702 <field name="user_type" ref="account.account_type_view"/>
15705 <record id="chart_skr04_9880" model="account.account.template">
15706 <field name="code">9880</field>
15707 <field name="name">Ausgleichsposten für aktivierte eigene Anteile </field>
15708 <field name="parent_id" ref="chart_skr04_K9VKSg"/>
15709 <field name="reconcile" eval="False"/>
15710 <field name="type">other</field>
15711 <field name="user_type" ref="account.account_type_other"/>
15714 <record id="chart_skr04_9882" model="account.account.template">
15715 <field name="code">9882</field>
15716 <field name="name">Ausgleichsposten für aktivierte Bilanzierungshilfen</field>
15717 <field name="parent_id" ref="chart_skr04_K9VKSg"/>
15718 <field name="reconcile" eval="False"/>
15719 <field name="type">other</field>
15720 <field name="user_type" ref="account.account_type_other"/>
15723 <record id="chart_skr04_K9VKSh" model="account.account.template">
15724 <field name="code">K9VKSh</field>
15725 <field name="name">Nicht durch Vermögenseinlagen gedeckte Entnahmen</field>
15726 <field name="parent_id" ref="chart_skr04_K9VKS"/>
15727 <field name="type">view</field>
15728 <field name="user_type" ref="account.account_type_view"/>
15731 <record id="chart_skr04_9883" model="account.account.template">
15732 <field name="code">9883</field>
15733 <field name="name">Nicht durch Vermögenseinlagen gedeckte Entnahmen persönlich haftender Gesellschafter</field>
15734 <field name="parent_id" ref="chart_skr04_K9VKSh"/>
15735 <field name="reconcile" eval="False"/>
15736 <field name="type">other</field>
15737 <field name="user_type" ref="account.account_type_other"/>
15740 <record id="chart_skr04_9884" model="account.account.template">
15741 <field name="code">9884</field>
15742 <field name="name">Nicht durch Vermögenseinlagen gedeckte Entnahmen Kommanditisten</field>
15743 <field name="parent_id" ref="chart_skr04_K9VKSh"/>
15744 <field name="reconcile" eval="False"/>
15745 <field name="type">other</field>
15746 <field name="user_type" ref="account.account_type_other"/>
15749 <record id="chart_skr04_K9VKSi" model="account.account.template">
15750 <field name="code">K9VKSi</field>
15751 <field name="name">Verrechnungskonto für nicht durch Vermögenseinlagen gedeckte Entnahmen</field>
15752 <field name="parent_id" ref="chart_skr04_K9VKS"/>
15753 <field name="type">view</field>
15754 <field name="user_type" ref="account.account_type_view"/>
15757 <record id="chart_skr04_9885" model="account.account.template">
15758 <field name="code">9885</field>
15759 <field name="name">Verrechnungskonto für nicht durch Vermögenseinlagen gedeckte Entnahmen persönlich haftender Gesellschafter</field>
15760 <field name="parent_id" ref="chart_skr04_K9VKSi"/>
15761 <field name="reconcile" eval="False"/>
15762 <field name="type">other</field>
15763 <field name="user_type" ref="account.account_type_other"/>
15766 <record id="chart_skr04_9886" model="account.account.template">
15767 <field name="code">9886</field>
15768 <field name="name">Verrechnungskonto für nicht durch Vermögenseinlagen gedeckte Entnahmen Kommanditisten</field>
15769 <field name="parent_id" ref="chart_skr04_K9VKSi"/>
15770 <field name="reconcile" eval="False"/>
15771 <field name="type">other</field>
15772 <field name="user_type" ref="account.account_type_other"/>
15775 <record id="chart_skr04_K9VKSj" model="account.account.template">
15776 <field name="code">K9VKSj</field>
15777 <field name="name">Steueraufwand der Gesellschafter</field>
15778 <field name="parent_id" ref="chart_skr04_K9VKS"/>
15779 <field name="type">view</field>
15780 <field name="user_type" ref="account.account_type_view"/>
15783 <record id="chart_skr04_9887" model="account.account.template">
15784 <field name="code">9887</field>
15785 <field name="name">Steueraufwand der Gesellschafter </field>
15786 <field name="parent_id" ref="chart_skr04_K9VKSj"/>
15787 <field name="reconcile" eval="False"/>
15788 <field name="type">other</field>
15789 <field name="user_type" ref="account.account_type_other"/>
15792 <record id="chart_skr04_9889" model="account.account.template">
15793 <field name="code">9889</field>
15794 <field name="name">Gegenkonto zu 9887</field>
15795 <field name="parent_id" ref="chart_skr04_K9VKSj"/>
15796 <field name="reconcile" eval="False"/>
15797 <field name="type">other</field>
15798 <field name="user_type" ref="account.account_type_other"/>
15801 <record id="chart_skr04_K9VKSk" model="account.account.template">
15802 <field name="code">K9VKSk</field>
15803 <field name="name">Statistische Konten für Gewinnzuschlag</field>
15804 <field name="parent_id" ref="chart_skr04_K9VKS"/>
15805 <field name="type">view</field>
15806 <field name="user_type" ref="account.account_type_view"/>
15809 <record id="chart_skr04_9890" model="account.account.template">
15810 <field name="code">9890</field>
15811 <field name="name">Statistische Konten für den Gewinnzuschlag nach §§ 6b- 6c und 7g EStG (Haben-Buchung)</field>
15812 <field name="parent_id" ref="chart_skr04_K9VKSk"/>
15813 <field name="reconcile" eval="False"/>
15814 <field name="type">other</field>
15815 <field name="user_type" ref="account.account_type_other"/>
15818 <record id="chart_skr04_9891" model="account.account.template">
15819 <field name="code">9891</field>
15820 <field name="name">Statistische Konten für den Gewinnzuschlag- Gegenkonto zu 9890</field>
15821 <field name="parent_id" ref="chart_skr04_K9VKSk"/>
15822 <field name="reconcile" eval="False"/>
15823 <field name="type">other</field>
15824 <field name="user_type" ref="account.account_type_other"/>
15827 <record id="chart_skr04_K9VKSl" model="account.account.template">
15828 <field name="code">K9VKSl</field>
15829 <field name="name">Vorsteuer-/Umsatzsteuerkonten zur Korrektur der Forderungen/ Verbindlichkeiten (EüR)</field>
15830 <field name="parent_id" ref="chart_skr04_K9VKS"/>
15831 <field name="type">view</field>
15832 <field name="user_type" ref="account.account_type_view"/>
15835 <record id="chart_skr04_9893" model="account.account.template">
15836 <field name="code">9893</field>
15837 <field name="name">Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz (EüR)</field>
15838 <field name="parent_id" ref="chart_skr04_K9VKSl"/>
15839 <field name="reconcile" eval="False"/>
15840 <field name="type">other</field>
15841 <field name="user_type" ref="account.account_type_other"/>
15844 <record id="chart_skr04_9894" model="account.account.template">
15845 <field name="code">9894</field>
15846 <field name="name">Umsatzsteuer in den Forderungen zum ermäßigten Umsatzsteuersatz (EüR)</field>
15847 <field name="parent_id" ref="chart_skr04_K9VKSl"/>
15848 <field name="reconcile" eval="False"/>
15849 <field name="type">other</field>
15850 <field name="user_type" ref="account.account_type_other"/>
15853 <record id="chart_skr04_9895" model="account.account.template">
15854 <field name="code">9895</field>
15855 <field name="name">Gegenkonto 9893-9894 für die Aufteilung der Umsatzsteuersatz (EüR)</field>
15856 <field name="parent_id" ref="chart_skr04_K9VKSl"/>
15857 <field name="reconcile" eval="False"/>
15858 <field name="type">other</field>
15859 <field name="user_type" ref="account.account_type_other"/>
15862 <record id="chart_skr04_9896" model="account.account.template">
15863 <field name="code">9896</field>
15864 <field name="name">Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz (EüR)</field>
15865 <field name="parent_id" ref="chart_skr04_K9VKSl"/>
15866 <field name="reconcile" eval="False"/>
15867 <field name="type">other</field>
15868 <field name="user_type" ref="account.account_type_other"/>
15871 <record id="chart_skr04_9897" model="account.account.template">
15872 <field name="code">9897</field>
15873 <field name="name">Vorsteuer in den Verbindlichkeiten zum ermäßigten Umsatzsteuersatz (EüR)</field>
15874 <field name="parent_id" ref="chart_skr04_K9VKSl"/>
15875 <field name="reconcile" eval="False"/>
15876 <field name="type">other</field>
15877 <field name="user_type" ref="account.account_type_other"/>
15880 <record id="chart_skr04_9899" model="account.account.template">
15881 <field name="code">9899</field>
15882 <field name="name">Gegenkonto 9896-9897 für die Aufteilung der Vorsteuer (EüR)</field>
15883 <field name="parent_id" ref="chart_skr04_K9VKSl"/>
15884 <field name="reconcile" eval="False"/>
15885 <field name="type">other</field>
15886 <field name="user_type" ref="account.account_type_other"/>
15889 <record id="chart_skr04_9900" model="account.account.template">
15890 <field name="code">9900</field>
15891 <field name="name">SO Commitment</field>
15892 <field name="parent_id" ref="chart_skr04_K9VKSl"/>
15893 <field name="reconcile" eval="False"/>
15894 <field name="type">other</field>
15895 <field name="user_type" ref="account.account_type_other"/>
15898 <record id="chart_skr04_K9VKSm" model="account.account.template">
15899 <field name="code">K9VKSm</field>
15900 <field name="name">Statistische Konten zu § 4 (4a) EStG</field>
15901 <field name="parent_id" ref="chart_skr04_K9VKS"/>
15902 <field name="type">view</field>
15903 <field name="user_type" ref="account.account_type_view"/>
15906 <record id="chart_skr04_9910" model="account.account.template">
15907 <field name="code">9910</field>
15908 <field name="name">Gegenkonto zur Minderung der Entnahmen §4 (4a) EStG</field>
15909 <field name="parent_id" ref="chart_skr04_K9VKSm"/>
15910 <field name="reconcile" eval="False"/>
15911 <field name="type">other</field>
15912 <field name="user_type" ref="account.account_type_other"/>
15915 <record id="chart_skr04_9911" model="account.account.template">
15916 <field name="code">9911</field>
15917 <field name="name">Minderung der Entnahmen §4 (4a) EStG (Haben)</field>
15918 <field name="parent_id" ref="chart_skr04_K9VKSm"/>
15919 <field name="reconcile" eval="False"/>
15920 <field name="type">other</field>
15921 <field name="user_type" ref="account.account_type_other"/>
15924 <record id="chart_skr04_9912" model="account.account.template">
15925 <field name="code">9912</field>
15926 <field name="name">Erhöhung der Entnahmen §4 (4a) EStG</field>
15927 <field name="parent_id" ref="chart_skr04_K9VKSm"/>
15928 <field name="reconcile" eval="False"/>
15929 <field name="type">other</field>
15930 <field name="user_type" ref="account.account_type_other"/>
15933 <record id="chart_skr04_9913" model="account.account.template">
15934 <field name="code">9913</field>
15935 <field name="name">Gegenkonto zur Erhöhung der Entnahmen §4 (4a) EStG (Haben)</field>
15936 <field name="parent_id" ref="chart_skr04_K9VKSm"/>
15937 <field name="reconcile" eval="False"/>
15938 <field name="type">other</field>
15939 <field name="user_type" ref="account.account_type_other"/>
15942 <record id="chart_skr04_K9VKSn" model="account.account.template">
15943 <field name="code">K9VKSn</field>
15944 <field name="name">Statistische konten für Kinderbetreuungskosten</field>
15945 <field name="parent_id" ref="chart_skr04_K9VKS"/>
15946 <field name="type">view</field>
15947 <field name="user_type" ref="account.account_type_view"/>
15950 <record id="chart_skr04_9918" model="account.account.template">
15951 <field name="code">9918</field>
15952 <field name="name">Kinderbetreuungskosten (wie Betriebsausgaben steuerlich anzusetzender Betrag)</field>
15953 <field name="parent_id" ref="chart_skr04_K9VKSn"/>
15954 <field name="reconcile" eval="False"/>
15955 <field name="type">other</field>
15956 <field name="user_type" ref="account.account_type_other"/>
15959 <record id="chart_skr04_9919" model="account.account.template">
15960 <field name="code">9919</field>
15961 <field name="name">Gegenkonto zu 9918 (Haben)</field>
15962 <field name="parent_id" ref="chart_skr04_K9VKSn"/>
15963 <field name="reconcile" eval="False"/>
15964 <field name="type">other</field>
15965 <field name="user_type" ref="account.account_type_other"/>
15968 <record id="chart_skr04_K9VKSo" model="account.account.template">
15969 <field name="code">K9VKSo</field>
15970 <field name="name">Statistische Konten für den GuV-Ausweis in "Gutschrift bzw. Belastung auf Verbindlichkeitskonten" bei den Zuordnungstabellen für PersHG nach KapCoRiLiG</field>
15971 <field name="parent_id" ref="chart_skr04_K9VKS"/>
15972 <field name="type">view</field>
15973 <field name="user_type" ref="account.account_type_view"/>
15976 <record id="chart_skr04_9980" model="account.account.template">
15977 <field name="code">9980</field>
15978 <field name="name">Anteil für Verbindlichkeitskonten</field>
15979 <field name="parent_id" ref="chart_skr04_K9VKSo"/>
15980 <field name="reconcile" eval="False"/>
15981 <field name="type">other</field>
15982 <field name="user_type" ref="account.account_type_other"/>
15985 <record id="chart_skr04_9981" model="account.account.template">
15986 <field name="code">9981</field>
15987 <field name="name">Verrechnungskonto für Anteil Verbindlichkeitskonten</field>
15988 <field name="parent_id" ref="chart_skr04_K9VKSo"/>
15989 <field name="reconcile" eval="False"/>
15990 <field name="type">other</field>
15991 <field name="user_type" ref="account.account_type_other"/>