1<?xml version="1.0" encoding="utf-8" ?>
2<gnc-account-example
3  xmlns="http://www.gnucash.org/XML/"
4  xmlns:act="http://www.gnucash.org/XML/act"
5  xmlns:addr="http://www.gnucash.org/XML/addr"
6  xmlns:bgt="http://www.gnucash.org/XML/bgt"
7  xmlns:billterm="http://www.gnucash.org/XML/billterm"
8  xmlns:book="http://www.gnucash.org/XML/book"
9  xmlns:bt-days="http://www.gnucash.org/XML/bt-days"
10  xmlns:bt-prox="http://www.gnucash.org/XML/bt-prox"
11  xmlns:cd="http://www.gnucash.org/XML/cd"
12  xmlns:cmdty="http://www.gnucash.org/XML/cmdty"
13  xmlns:cust="http://www.gnucash.org/XML/cust"
14  xmlns:employee="http://www.gnucash.org/XML/employee"
15  xmlns:fs="http://www.gnucash.org/XML/fs"
16  xmlns:gnc="http://www.gnucash.org/XML/gnc"
17  xmlns:gnc-act="http://www.gnucash.org/XML/gnc-act"
18  xmlns:invoice="http://www.gnucash.org/XML/invoice"
19  xmlns:job="http://www.gnucash.org/XML/job"
20  xmlns:lot="http://www.gnucash.org/XML/lot"
21  xmlns:order="http://www.gnucash.org/XML/order"
22  xmlns:owner="http://www.gnucash.org/XML/owner"
23  xmlns:price="http://www.gnucash.org/XML/price"
24  xmlns:recurrence="http://www.gnucash.org/XML/recurrence"
25  xmlns:slot="http://www.gnucash.org/XML/slot"
26  xmlns:split="http://www.gnucash.org/XML/split"
27  xmlns:sx="http://www.gnucash.org/XML/sx"
28  xmlns:taxtable="http://www.gnucash.org/XML/taxtable"
29  xmlns:trn="http://www.gnucash.org/XML/trn"
30  xmlns:ts="http://www.gnucash.org/XML/ts"
31  xmlns:tte="http://www.gnucash.org/XML/tte"
32  xmlns:entry="http://www.gnucash.org/XML/entry"
33  xmlns:vendor="http://www.gnucash.org/XML/vendor">
34
35  <gnc-act:title>
36    Kontenrahmen SKR04
37  </gnc-act:title>
38  <gnc-act:short-description>
39    Standardkontenrahmen SKR04, Stand 2005
40  </gnc-act:short-description>
41  <gnc-act:long-description>
42    BETA-Version eines Kontenrahmes SKR04 für 2005.  Mehr Informationen unter https://wiki.gnucash.org/wiki/De/SKR04
43  </gnc-act:long-description>
44  <gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
45
46  <gnc:account version="2.0.0">
47    <act:name>Root Account</act:name>
48    <act:id type="new">1972cce2e2364f95b2b0bc014502661d</act:id>
49    <act:type>ROOT</act:type>
50    <act:commodity-scu>0</act:commodity-scu>
51  </gnc:account>
52  <gnc:account version="2.0.0">
53    <act:name>22. Konten zur statistischen Auswertung und internen Verrechnung</act:name>
54    <act:id type="new">3237729e885b61040c631531fb050e1c</act:id>
55    <act:type>ASSET</act:type>
56    <act:commodity>
57      <cmdty:space>ISO4217</cmdty:space>
58      <cmdty:id>EUR</cmdty:id>
59    </act:commodity>
60    <act:commodity-scu>100</act:commodity-scu>
61    <act:description>Kto 9000-9999</act:description>
62    <act:slots>
63      <slot>
64        <slot:key>placeholder</slot:key>
65        <slot:value type="string">true</slot:value>
66      </slot>
67    </act:slots>
68    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
69  </gnc:account>
70  <gnc:account version="2.0.0">
71    <act:name>Aktiva</act:name>
72    <act:id type="new">5431c68bfabcf5fdbef88abedd861198</act:id>
73    <act:type>ASSET</act:type>
74    <act:commodity>
75      <cmdty:space>ISO4217</cmdty:space>
76      <cmdty:id>EUR</cmdty:id>
77    </act:commodity>
78    <act:commodity-scu>100</act:commodity-scu>
79    <act:description>Aktiva = Kapitalverwendung</act:description>
80    <act:slots>
81      <slot>
82        <slot:key>placeholder</slot:key>
83        <slot:value type="string">true</slot:value>
84      </slot>
85    </act:slots>
86    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
87  </gnc:account>
88  <gnc:account version="2.0.0">
89    <act:name>A. Anlagevermögen</act:name>
90    <act:id type="new">25554b48b5e81d8452521bacda7cc226</act:id>
91    <act:type>ASSET</act:type>
92    <act:commodity>
93      <cmdty:space>ISO4217</cmdty:space>
94      <cmdty:id>EUR</cmdty:id>
95    </act:commodity>
96    <act:commodity-scu>100</act:commodity-scu>
97    <act:slots>
98      <slot>
99        <slot:key>placeholder</slot:key>
100        <slot:value type="string">true</slot:value>
101      </slot>
102      <slot>
103        <slot:key>tax-related</slot:key>
104        <slot:value type="integer">1</slot:value>
105      </slot>
106    </act:slots>
107    <act:parent type="new">5431c68bfabcf5fdbef88abedd861198</act:parent>
108  </gnc:account>
109  <gnc:account version="2.0.0">
110    <act:name>I. Ausstehende Einlagen</act:name>
111    <act:id type="new">60a53513911abc31ce93dfddbc9c96c5</act:id>
112    <act:type>ASSET</act:type>
113    <act:commodity>
114      <cmdty:space>ISO4217</cmdty:space>
115      <cmdty:id>EUR</cmdty:id>
116    </act:commodity>
117    <act:commodity-scu>100</act:commodity-scu>
118    <act:description>SKR04 2005: 0001-0089</act:description>
119    <act:slots>
120      <slot>
121        <slot:key>placeholder</slot:key>
122        <slot:value type="string">true</slot:value>
123      </slot>
124    </act:slots>
125    <act:parent type="new">25554b48b5e81d8452521bacda7cc226</act:parent>
126  </gnc:account>
127  <gnc:account version="2.0.0">
128    <act:name>a) Kapitalgesellschaft</act:name>
129    <act:id type="new">cb112e9d5b6bf4ca0149302b9b35722b</act:id>
130    <act:type>ASSET</act:type>
131    <act:commodity>
132      <cmdty:space>ISO4217</cmdty:space>
133      <cmdty:id>EUR</cmdty:id>
134    </act:commodity>
135    <act:commodity-scu>100</act:commodity-scu>
136    <act:slots>
137      <slot>
138        <slot:key>placeholder</slot:key>
139        <slot:value type="string">true</slot:value>
140      </slot>
141    </act:slots>
142    <act:parent type="new">60a53513911abc31ce93dfddbc9c96c5</act:parent>
143  </gnc:account>
144  <gnc:account version="2.0.0">
145    <act:name>Ausstehende Einlagen auf das gezeichnete Kapital, nicht eingefordert (Aktivausweis)</act:name>
146    <act:id type="new">c475e4f4b9e4d04fc01eaa9132ce8230</act:id>
147    <act:type>ASSET</act:type>
148    <act:commodity>
149      <cmdty:space>ISO4217</cmdty:space>
150      <cmdty:id>EUR</cmdty:id>
151    </act:commodity>
152    <act:commodity-scu>100</act:commodity-scu>
153    <act:code>0001</act:code>
154    <act:description>oder 2910</act:description>
155    <act:parent type="new">cb112e9d5b6bf4ca0149302b9b35722b</act:parent>
156  </gnc:account>
157  <gnc:account version="2.0.0">
158    <act:name>Ausstehende Einlagen auf das gezeichnete Kapital, eingefordert (Aktivausweis)</act:name>
159    <act:id type="new">3b14113fb70353a4a1fe4abb007446c7</act:id>
160    <act:type>ASSET</act:type>
161    <act:commodity>
162      <cmdty:space>ISO4217</cmdty:space>
163      <cmdty:id>EUR</cmdty:id>
164    </act:commodity>
165    <act:commodity-scu>100</act:commodity-scu>
166    <act:code>0040</act:code>
167    <act:parent type="new">cb112e9d5b6bf4ca0149302b9b35722b</act:parent>
168  </gnc:account>
169  <gnc:account version="2.0.0">
170    <act:name>b) Kommanditgesellschaft</act:name>
171    <act:id type="new">92e0c76cd1716d23684995969a1af341</act:id>
172    <act:type>ASSET</act:type>
173    <act:commodity>
174      <cmdty:space>ISO4217</cmdty:space>
175      <cmdty:id>EUR</cmdty:id>
176    </act:commodity>
177    <act:commodity-scu>100</act:commodity-scu>
178    <act:slots>
179      <slot>
180        <slot:key>placeholder</slot:key>
181        <slot:value type="string">true</slot:value>
182      </slot>
183    </act:slots>
184    <act:parent type="new">60a53513911abc31ce93dfddbc9c96c5</act:parent>
185  </gnc:account>
186  <gnc:account version="2.0.0">
187    <act:name>Ausstehende Einlagen auf das Komplementär-Kapital, nicht eingefordert</act:name>
188    <act:id type="new">f6bbe9bcc8d0115316daf1de671e954a</act:id>
189    <act:type>ASSET</act:type>
190    <act:commodity>
191      <cmdty:space>ISO4217</cmdty:space>
192      <cmdty:id>EUR</cmdty:id>
193    </act:commodity>
194    <act:commodity-scu>100</act:commodity-scu>
195    <act:code>0050</act:code>
196    <act:parent type="new">92e0c76cd1716d23684995969a1af341</act:parent>
197  </gnc:account>
198  <gnc:account version="2.0.0">
199    <act:name>Ausstehende Einlagen auf das Komplementär-Kapital, eingefordert</act:name>
200    <act:id type="new">20cb6ac0522ef0dc92bb1cadaeca855c</act:id>
201    <act:type>ASSET</act:type>
202    <act:commodity>
203      <cmdty:space>ISO4217</cmdty:space>
204      <cmdty:id>EUR</cmdty:id>
205    </act:commodity>
206    <act:commodity-scu>100</act:commodity-scu>
207    <act:code>0060</act:code>
208    <act:parent type="new">92e0c76cd1716d23684995969a1af341</act:parent>
209  </gnc:account>
210  <gnc:account version="2.0.0">
211    <act:name>Ausstehende Einlagen auf das Kommandit-Kapital, nicht eingefordert</act:name>
212    <act:id type="new">d5a9019b0a64680ad8ef1472551e355b</act:id>
213    <act:type>ASSET</act:type>
214    <act:commodity>
215      <cmdty:space>ISO4217</cmdty:space>
216      <cmdty:id>EUR</cmdty:id>
217    </act:commodity>
218    <act:commodity-scu>100</act:commodity-scu>
219    <act:code>0070</act:code>
220    <act:parent type="new">92e0c76cd1716d23684995969a1af341</act:parent>
221  </gnc:account>
222  <gnc:account version="2.0.0">
223    <act:name>Ausstehende Einlagen auf das Kommandit-Kapital, eingefordert</act:name>
224    <act:id type="new">73e454578f1f23eaf0d9a1c765c19258</act:id>
225    <act:type>ASSET</act:type>
226    <act:commodity>
227      <cmdty:space>ISO4217</cmdty:space>
228      <cmdty:id>EUR</cmdty:id>
229    </act:commodity>
230    <act:commodity-scu>100</act:commodity-scu>
231    <act:code>0080</act:code>
232    <act:parent type="new">92e0c76cd1716d23684995969a1af341</act:parent>
233  </gnc:account>
234  <gnc:account version="2.0.0">
235    <act:name>II. Ingangsetzung und Erweiterung des Geschäftsbetriebes</act:name>
236    <act:id type="new">6ecb789e06f3feac57be62f87a44beba</act:id>
237    <act:type>ASSET</act:type>
238    <act:commodity>
239      <cmdty:space>ISO4217</cmdty:space>
240      <cmdty:id>EUR</cmdty:id>
241    </act:commodity>
242    <act:commodity-scu>100</act:commodity-scu>
243    <act:description>SKR04 2005: 0095-0099</act:description>
244    <act:slots>
245      <slot>
246        <slot:key>placeholder</slot:key>
247        <slot:value type="string">true</slot:value>
248      </slot>
249    </act:slots>
250    <act:parent type="new">25554b48b5e81d8452521bacda7cc226</act:parent>
251  </gnc:account>
252  <gnc:account version="2.0.0">
253    <act:name>Ingangsetzungs- und Erweiterungsaufwand</act:name>
254    <act:id type="new">664bd49a2bbb9ed51a0d1325dd849a22</act:id>
255    <act:type>ASSET</act:type>
256    <act:commodity>
257      <cmdty:space>ISO4217</cmdty:space>
258      <cmdty:id>EUR</cmdty:id>
259    </act:commodity>
260    <act:commodity-scu>100</act:commodity-scu>
261    <act:code>0095</act:code>
262    <act:parent type="new">6ecb789e06f3feac57be62f87a44beba</act:parent>
263  </gnc:account>
264  <gnc:account version="2.0.0">
265    <act:name>Aufwendungen Währungsumstellung Euro</act:name>
266    <act:id type="new">a041dea0d2d980c708dd5cc8828218b6</act:id>
267    <act:type>ASSET</act:type>
268    <act:commodity>
269      <cmdty:space>ISO4217</cmdty:space>
270      <cmdty:id>EUR</cmdty:id>
271    </act:commodity>
272    <act:commodity-scu>100</act:commodity-scu>
273    <act:code>0096</act:code>
274    <act:parent type="new">6ecb789e06f3feac57be62f87a44beba</act:parent>
275  </gnc:account>
276  <gnc:account version="2.0.0">
277    <act:name>III. Immaterielle Vermögensgegenstände</act:name>
278    <act:id type="new">3dbb5945983bc0de9d33b40bb21c53cb</act:id>
279    <act:type>ASSET</act:type>
280    <act:commodity>
281      <cmdty:space>ISO4217</cmdty:space>
282      <cmdty:id>EUR</cmdty:id>
283    </act:commodity>
284    <act:commodity-scu>100</act:commodity-scu>
285    <act:description>0100-0160</act:description>
286    <act:slots>
287      <slot>
288        <slot:key>placeholder</slot:key>
289        <slot:value type="string">true</slot:value>
290      </slot>
291    </act:slots>
292    <act:parent type="new">25554b48b5e81d8452521bacda7cc226</act:parent>
293  </gnc:account>
294  <gnc:account version="2.0.0">
295    <act:name>01. Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:name>
296    <act:id type="new">accd83b772d8921a4fa697291ad04e2c</act:id>
297    <act:type>ASSET</act:type>
298    <act:commodity>
299      <cmdty:space>ISO4217</cmdty:space>
300      <cmdty:id>EUR</cmdty:id>
301    </act:commodity>
302    <act:commodity-scu>100</act:commodity-scu>
303    <act:slots>
304      <slot>
305        <slot:key>placeholder</slot:key>
306        <slot:value type="string">true</slot:value>
307      </slot>
308    </act:slots>
309    <act:parent type="new">3dbb5945983bc0de9d33b40bb21c53cb</act:parent>
310  </gnc:account>
311  <gnc:account version="2.0.0">
312    <act:name>Konzessionen und gewerbl.Schutzrechte</act:name>
313    <act:id type="new">05140533502d0be13e2a07b5b78f826d</act:id>
314    <act:type>ASSET</act:type>
315    <act:commodity>
316      <cmdty:space>ISO4217</cmdty:space>
317      <cmdty:id>EUR</cmdty:id>
318    </act:commodity>
319    <act:commodity-scu>100</act:commodity-scu>
320    <act:code>0100</act:code>
321    <act:slots>
322      <slot>
323        <slot:key>placeholder</slot:key>
324        <slot:value type="string">true</slot:value>
325      </slot>
326    </act:slots>
327    <act:parent type="new">accd83b772d8921a4fa697291ad04e2c</act:parent>
328  </gnc:account>
329  <gnc:account version="2.0.0">
330    <act:name>Konzessionen</act:name>
331    <act:id type="new">5f40c7e06a47a5209944dda0481e34c3</act:id>
332    <act:type>ASSET</act:type>
333    <act:commodity>
334      <cmdty:space>ISO4217</cmdty:space>
335      <cmdty:id>EUR</cmdty:id>
336    </act:commodity>
337    <act:commodity-scu>100</act:commodity-scu>
338    <act:code>0110</act:code>
339    <act:parent type="new">05140533502d0be13e2a07b5b78f826d</act:parent>
340  </gnc:account>
341  <gnc:account version="2.0.0">
342    <act:name>Gewerbliche Schutzrechte</act:name>
343    <act:id type="new">909859f1f05e2336191c221d543745e2</act:id>
344    <act:type>ASSET</act:type>
345    <act:commodity>
346      <cmdty:space>ISO4217</cmdty:space>
347      <cmdty:id>EUR</cmdty:id>
348    </act:commodity>
349    <act:commodity-scu>100</act:commodity-scu>
350    <act:code>0120</act:code>
351    <act:parent type="new">05140533502d0be13e2a07b5b78f826d</act:parent>
352  </gnc:account>
353  <gnc:account version="2.0.0">
354    <act:name>Ähnliche Rechte und Werte</act:name>
355    <act:id type="new">56034fe0014c3c163d4b5882a3dafa65</act:id>
356    <act:type>ASSET</act:type>
357    <act:commodity>
358      <cmdty:space>ISO4217</cmdty:space>
359      <cmdty:id>EUR</cmdty:id>
360    </act:commodity>
361    <act:commodity-scu>100</act:commodity-scu>
362    <act:code>0130</act:code>
363    <act:parent type="new">05140533502d0be13e2a07b5b78f826d</act:parent>
364  </gnc:account>
365  <gnc:account version="2.0.0">
366    <act:name>EDV-Software</act:name>
367    <act:id type="new">7001151200f6b5a54a21a91a06cdb96c</act:id>
368    <act:type>ASSET</act:type>
369    <act:commodity>
370      <cmdty:space>ISO4217</cmdty:space>
371      <cmdty:id>EUR</cmdty:id>
372    </act:commodity>
373    <act:commodity-scu>100</act:commodity-scu>
374    <act:code>0135</act:code>
375    <act:slots>
376      <slot>
377        <slot:key>tax-related</slot:key>
378        <slot:value type="integer">1</slot:value>
379      </slot>
380    </act:slots>
381    <act:parent type="new">05140533502d0be13e2a07b5b78f826d</act:parent>
382  </gnc:account>
383  <gnc:account version="2.0.0">
384    <act:name>Lizenzen an gewerblichen Schutzrechten und ähnlichen Rechten und Werten</act:name>
385    <act:id type="new">ef6e9613e169c517c93b3b8f23e89a80</act:id>
386    <act:type>ASSET</act:type>
387    <act:commodity>
388      <cmdty:space>ISO4217</cmdty:space>
389      <cmdty:id>EUR</cmdty:id>
390    </act:commodity>
391    <act:commodity-scu>100</act:commodity-scu>
392    <act:code>0140</act:code>
393    <act:parent type="new">05140533502d0be13e2a07b5b78f826d</act:parent>
394  </gnc:account>
395  <gnc:account version="2.0.0">
396    <act:name>02. Geschäfts- oder Firmenwert</act:name>
397    <act:id type="new">0497673b94b5f5d818d646ab831a2cdb</act:id>
398    <act:type>ASSET</act:type>
399    <act:commodity>
400      <cmdty:space>ISO4217</cmdty:space>
401      <cmdty:id>EUR</cmdty:id>
402    </act:commodity>
403    <act:commodity-scu>100</act:commodity-scu>
404    <act:parent type="new">3dbb5945983bc0de9d33b40bb21c53cb</act:parent>
405    <act:slots>
406      <slot>
407        <slot:key>placeholder</slot:key>
408        <slot:value type="string">true</slot:value>
409      </slot>
410    </act:slots>
411  </gnc:account>
412  <gnc:account version="2.0.0">
413    <act:name>Geschäfts- oder Firmenwert</act:name>
414    <act:id type="new">91054040eddcb54d26482c57be43d7f2</act:id>
415    <act:type>ASSET</act:type>
416    <act:commodity>
417      <cmdty:space>ISO4217</cmdty:space>
418      <cmdty:id>EUR</cmdty:id>
419    </act:commodity>
420    <act:commodity-scu>100</act:commodity-scu>
421    <act:code>0150</act:code>
422    <act:parent type="new">0497673b94b5f5d818d646ab831a2cdb</act:parent>
423  </gnc:account>
424  <gnc:account version="2.0.0">
425    <act:name>Verschmelzungsmehrwert</act:name>
426    <act:id type="new">75caf73e754b2f8d8efbdae62eabf586</act:id>
427    <act:type>ASSET</act:type>
428    <act:commodity>
429      <cmdty:space>ISO4217</cmdty:space>
430      <cmdty:id>EUR</cmdty:id>
431    </act:commodity>
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462    <act:code>0170</act:code>
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474    <act:code>0179</act:code>
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550    <act:code>0220</act:code>
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575    <act:code>0230</act:code>
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611    <act:code>0250</act:code>
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623    <act:code>0260</act:code>
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635    <act:code>0270</act:code>
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1256    <act:commodity-scu>100</act:commodity-scu>
1257    <act:code>0780</act:code>
1258    <act:parent type="new">494f8637752cd509f107671d632d4179</act:parent>
1259  </gnc:account>
1260  <gnc:account version="2.0.0">
1261    <act:name>Andere Anlagen, Betriebs- und Geschäftsausstattung im Bau</act:name>
1262    <act:id type="new">72922319529bf7498ea9879f5f28754f</act:id>
1263    <act:type>ASSET</act:type>
1264    <act:commodity>
1265      <cmdty:space>ISO4217</cmdty:space>
1266      <cmdty:id>EUR</cmdty:id>
1267    </act:commodity>
1268    <act:commodity-scu>100</act:commodity-scu>
1269    <act:code>0785</act:code>
1270    <act:parent type="new">494f8637752cd509f107671d632d4179</act:parent>
1271  </gnc:account>
1272  <gnc:account version="2.0.0">
1273    <act:name>Anzahlungen auf andere Anlagen, Betriebs- und Geschäftsausstattung</act:name>
1274    <act:id type="new">9509b6ba286e1e2d8503bdad1639e4d0</act:id>
1275    <act:type>ASSET</act:type>
1276    <act:commodity>
1277      <cmdty:space>ISO4217</cmdty:space>
1278      <cmdty:id>EUR</cmdty:id>
1279    </act:commodity>
1280    <act:commodity-scu>100</act:commodity-scu>
1281    <act:code>0795</act:code>
1282    <act:parent type="new">494f8637752cd509f107671d632d4179</act:parent>
1283  </gnc:account>
1284  <gnc:account version="2.0.0">
1285    <act:name>V. Finanzanlagen</act:name>
1286    <act:id type="new">0c02303d139190b2cfded19f03caa096</act:id>
1287    <act:type>ASSET</act:type>
1288    <act:commodity>
1289      <cmdty:space>ISO4217</cmdty:space>
1290      <cmdty:id>EUR</cmdty:id>
1291    </act:commodity>
1292    <act:commodity-scu>100</act:commodity-scu>
1293    <act:description>Ausweis nach Restlaufzeit</act:description>
1294    <act:slots>
1295      <slot>
1296        <slot:key>placeholder</slot:key>
1297        <slot:value type="string">true</slot:value>
1298      </slot>
1299      <slot>
1300        <slot:key>notes</slot:key>
1301        <slot:value type="string">0800-0999</slot:value>
1302      </slot>
1303    </act:slots>
1304    <act:parent type="new">25554b48b5e81d8452521bacda7cc226</act:parent>
1305  </gnc:account>
1306  <gnc:account version="2.0.0">
1307    <act:name>01. Anteile an verbundenen Unternehmen</act:name>
1308    <act:id type="new">7cac15523ca04d02eebc7df57d57812e</act:id>
1309    <act:type>ASSET</act:type>
1310    <act:commodity>
1311      <cmdty:space>ISO4217</cmdty:space>
1312      <cmdty:id>EUR</cmdty:id>
1313    </act:commodity>
1314    <act:commodity-scu>100</act:commodity-scu>
1315    <act:code>0800</act:code>
1316    <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
1317  </gnc:account>
1318  <gnc:account version="2.0.0">
1319    <act:name>Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft</act:name>
1320    <act:id type="new">f36ac8aa9907cbc31b410cf312d1575c</act:id>
1321    <act:type>ASSET</act:type>
1322    <act:commodity>
1323      <cmdty:space>ISO4217</cmdty:space>
1324      <cmdty:id>EUR</cmdty:id>
1325    </act:commodity>
1326    <act:commodity-scu>100</act:commodity-scu>
1327    <act:code>0809</act:code>
1328    <act:parent type="new">7cac15523ca04d02eebc7df57d57812e</act:parent>
1329  </gnc:account>
1330  <gnc:account version="2.0.0">
1331    <act:name>02. Ausleihungen an verbundene Unternehmen</act:name>
1332    <act:id type="new">e25b8c9cdc42518311a80a1a2db11b54</act:id>
1333    <act:type>ASSET</act:type>
1334    <act:commodity>
1335      <cmdty:space>ISO4217</cmdty:space>
1336      <cmdty:id>EUR</cmdty:id>
1337    </act:commodity>
1338    <act:commodity-scu>100</act:commodity-scu>
1339    <act:code>0810</act:code>
1340    <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
1341  </gnc:account>
1342  <gnc:account version="2.0.0">
1343    <act:name>03. Beteiligungen</act:name>
1344    <act:id type="new">d55ac7e08716a24f25f1c8aee576869a</act:id>
1345    <act:type>ASSET</act:type>
1346    <act:commodity>
1347      <cmdty:space>ISO4217</cmdty:space>
1348      <cmdty:id>EUR</cmdty:id>
1349    </act:commodity>
1350    <act:commodity-scu>100</act:commodity-scu>
1351    <act:code>0820</act:code>
1352    <act:slots>
1353      <slot>
1354        <slot:key>placeholder</slot:key>
1355        <slot:value type="string">true</slot:value>
1356      </slot>
1357    </act:slots>
1358    <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
1359  </gnc:account>
1360  <gnc:account version="2.0.0">
1361    <act:name>Beteiligung einer GmbH &amp; Co.KG an einer Komplementär GmbH</act:name>
1362    <act:id type="new">af0a896cba87f41d4d1007d37147184d</act:id>
1363    <act:type>ASSET</act:type>
1364    <act:commodity>
1365      <cmdty:space>ISO4217</cmdty:space>
1366      <cmdty:id>EUR</cmdty:id>
1367    </act:commodity>
1368    <act:commodity-scu>100</act:commodity-scu>
1369    <act:code>0829</act:code>
1370    <act:parent type="new">d55ac7e08716a24f25f1c8aee576869a</act:parent>
1371  </gnc:account>
1372  <gnc:account version="2.0.0">
1373    <act:name>Typisch stille Beteiligungen</act:name>
1374    <act:id type="new">ee241561c9a36768c4e02e5bcb484cab</act:id>
1375    <act:type>ASSET</act:type>
1376    <act:commodity>
1377      <cmdty:space>ISO4217</cmdty:space>
1378      <cmdty:id>EUR</cmdty:id>
1379    </act:commodity>
1380    <act:commodity-scu>100</act:commodity-scu>
1381    <act:code>0830</act:code>
1382    <act:parent type="new">d55ac7e08716a24f25f1c8aee576869a</act:parent>
1383  </gnc:account>
1384  <gnc:account version="2.0.0">
1385    <act:name>Atypische stille Beteiligungen</act:name>
1386    <act:id type="new">ef41480b428310b7a65210a53a8a2d71</act:id>
1387    <act:type>ASSET</act:type>
1388    <act:commodity>
1389      <cmdty:space>ISO4217</cmdty:space>
1390      <cmdty:id>EUR</cmdty:id>
1391    </act:commodity>
1392    <act:commodity-scu>100</act:commodity-scu>
1393    <act:code>0840</act:code>
1394    <act:parent type="new">d55ac7e08716a24f25f1c8aee576869a</act:parent>
1395  </gnc:account>
1396  <gnc:account version="2.0.0">
1397    <act:name>Andere Beteiligungen an Kapitalgesellschaften</act:name>
1398    <act:id type="new">65a722874c7a8610b370c2adac495731</act:id>
1399    <act:type>ASSET</act:type>
1400    <act:commodity>
1401      <cmdty:space>ISO4217</cmdty:space>
1402      <cmdty:id>EUR</cmdty:id>
1403    </act:commodity>
1404    <act:commodity-scu>100</act:commodity-scu>
1405    <act:code>0850</act:code>
1406    <act:parent type="new">d55ac7e08716a24f25f1c8aee576869a</act:parent>
1407  </gnc:account>
1408  <gnc:account version="2.0.0">
1409    <act:name>Andere Beteiligungen an Personengesellschaften</act:name>
1410    <act:id type="new">582ffd534ae5da409c554f80c92d9a36</act:id>
1411    <act:type>ASSET</act:type>
1412    <act:commodity>
1413      <cmdty:space>ISO4217</cmdty:space>
1414      <cmdty:id>EUR</cmdty:id>
1415    </act:commodity>
1416    <act:commodity-scu>100</act:commodity-scu>
1417    <act:code>0860</act:code>
1418    <act:parent type="new">d55ac7e08716a24f25f1c8aee576869a</act:parent>
1419  </gnc:account>
1420  <gnc:account version="2.0.0">
1421    <act:name>04. Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht </act:name>
1422    <act:id type="new">47bf618149cbf341315efa956d70097f</act:id>
1423    <act:type>ASSET</act:type>
1424    <act:commodity>
1425      <cmdty:space>ISO4217</cmdty:space>
1426      <cmdty:id>EUR</cmdty:id>
1427    </act:commodity>
1428    <act:commodity-scu>100</act:commodity-scu>
1429    <act:code>0880</act:code>
1430    <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
1431  </gnc:account>
1432  <gnc:account version="2.0.0">
1433    <act:name>05. Wertpapiere des Anlagevermögens</act:name>
1434    <act:id type="new">6d26d5667745dcf65881a6b5228f9028</act:id>
1435    <act:type>ASSET</act:type>
1436    <act:commodity>
1437      <cmdty:space>ISO4217</cmdty:space>
1438      <cmdty:id>EUR</cmdty:id>
1439    </act:commodity>
1440    <act:commodity-scu>100</act:commodity-scu>
1441    <act:code>0900</act:code>
1442    <act:slots>
1443      <slot>
1444        <slot:key>placeholder</slot:key>
1445        <slot:value type="string">true</slot:value>
1446      </slot>
1447    </act:slots>
1448    <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
1449  </gnc:account>
1450  <gnc:account version="2.0.0">
1451    <act:name>Wertpapiere mit Gewinnbeiligungsansprüchen</act:name>
1452    <act:id type="new">def87340d1ce092272e311e2e8879605</act:id>
1453    <act:type>ASSET</act:type>
1454    <act:commodity>
1455      <cmdty:space>ISO4217</cmdty:space>
1456      <cmdty:id>EUR</cmdty:id>
1457    </act:commodity>
1458    <act:commodity-scu>100</act:commodity-scu>
1459    <act:code>0910</act:code>
1460    <act:parent type="new">6d26d5667745dcf65881a6b5228f9028</act:parent>
1461  </gnc:account>
1462  <gnc:account version="2.0.0">
1463    <act:name>Festverzinsliche Wertpapiere</act:name>
1464    <act:id type="new">78982f7e0894e7b8e8526c60fdc60395</act:id>
1465    <act:type>ASSET</act:type>
1466    <act:commodity>
1467      <cmdty:space>ISO4217</cmdty:space>
1468      <cmdty:id>EUR</cmdty:id>
1469    </act:commodity>
1470    <act:commodity-scu>100</act:commodity-scu>
1471    <act:code>0920</act:code>
1472    <act:parent type="new">6d26d5667745dcf65881a6b5228f9028</act:parent>
1473  </gnc:account>
1474  <gnc:account version="2.0.0">
1475    <act:name>06. Sonstige Ausleihungen</act:name>
1476    <act:id type="new">2d8abf820f1272ea8674b7bd9df2b23e</act:id>
1477    <act:type>ASSET</act:type>
1478    <act:commodity>
1479      <cmdty:space>ISO4217</cmdty:space>
1480      <cmdty:id>EUR</cmdty:id>
1481    </act:commodity>
1482    <act:commodity-scu>100</act:commodity-scu>
1483    <act:code>0930</act:code>
1484    <act:slots>
1485      <slot>
1486        <slot:key>placeholder</slot:key>
1487        <slot:value type="string">true</slot:value>
1488      </slot>
1489    </act:slots>
1490    <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
1491  </gnc:account>
1492  <gnc:account version="2.0.0">
1493    <act:name>Darlehen</act:name>
1494    <act:id type="new">16402cf2658129ae5c1dd60f57d3cb9b</act:id>
1495    <act:type>ASSET</act:type>
1496    <act:commodity>
1497      <cmdty:space>ISO4217</cmdty:space>
1498      <cmdty:id>EUR</cmdty:id>
1499    </act:commodity>
1500    <act:commodity-scu>100</act:commodity-scu>
1501    <act:code>0940</act:code>
1502    <act:parent type="new">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
1503  </gnc:account>
1504  <gnc:account version="2.0.0">
1505    <act:name>Ausleihungen an Gesellschafter</act:name>
1506    <act:id type="new">e96d2da117751f02f82fb8c2008607aa</act:id>
1507    <act:type>ASSET</act:type>
1508    <act:commodity>
1509      <cmdty:space>ISO4217</cmdty:space>
1510      <cmdty:id>EUR</cmdty:id>
1511    </act:commodity>
1512    <act:commodity-scu>100</act:commodity-scu>
1513    <act:code>0960</act:code>
1514    <act:parent type="new">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
1515  </gnc:account>
1516  <gnc:account version="2.0.0">
1517    <act:name>Ausleihungen an nahe stehende Personen</act:name>
1518    <act:id type="new">6a0430051bb70dd6919ea708a2ab8509</act:id>
1519    <act:type>ASSET</act:type>
1520    <act:commodity>
1521      <cmdty:space>ISO4217</cmdty:space>
1522      <cmdty:id>EUR</cmdty:id>
1523    </act:commodity>
1524    <act:commodity-scu>100</act:commodity-scu>
1525    <act:code>0970</act:code>
1526    <act:parent type="new">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
1527  </gnc:account>
1528  <gnc:account version="2.0.0">
1529    <act:name>07. Genossenschaftsanteile zum langfristigen Verbleib</act:name>
1530    <act:id type="new">1b3c4110e93411ebbceaa2e4a6f89ea4</act:id>
1531    <act:type>ASSET</act:type>
1532    <act:commodity>
1533      <cmdty:space>ISO4217</cmdty:space>
1534      <cmdty:id>EUR</cmdty:id>
1535    </act:commodity>
1536    <act:commodity-scu>100</act:commodity-scu>
1537    <act:code>0980</act:code>
1538    <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
1539  </gnc:account>
1540  <gnc:account version="2.0.0">
1541    <act:name>08. Rückdeckungsansprüche aus Lebensversicherungen zum langfristigen Verbleib</act:name>
1542    <act:id type="new">90d8a02427219e5b4e373d3240d96572</act:id>
1543    <act:type>ASSET</act:type>
1544    <act:commodity>
1545      <cmdty:space>ISO4217</cmdty:space>
1546      <cmdty:id>EUR</cmdty:id>
1547    </act:commodity>
1548    <act:commodity-scu>100</act:commodity-scu>
1549    <act:code>0990</act:code>
1550    <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
1551  </gnc:account>
1552  <gnc:account version="2.0.0">
1553    <act:name>B. Umlaufvermögen</act:name>
1554    <act:id type="new">3be1aa86d6868b006741b9af6777cf5f</act:id>
1555    <act:type>ASSET</act:type>
1556    <act:commodity>
1557      <cmdty:space>ISO4217</cmdty:space>
1558      <cmdty:id>EUR</cmdty:id>
1559    </act:commodity>
1560    <act:commodity-scu>100</act:commodity-scu>
1561    <act:description>SKR04 2005:1000-1999</act:description>
1562    <act:slots>
1563      <slot>
1564        <slot:key>placeholder</slot:key>
1565        <slot:value type="string">true</slot:value>
1566      </slot>
1567    </act:slots>
1568    <act:parent type="new">5431c68bfabcf5fdbef88abedd861198</act:parent>
1569  </gnc:account>
1570  <gnc:account version="2.0.0">
1571    <act:name>I. Vorräte</act:name>
1572    <act:id type="new">693674f6bcdd8dfbc525267340f4771b</act:id>
1573    <act:type>ASSET</act:type>
1574    <act:commodity>
1575      <cmdty:space>ISO4217</cmdty:space>
1576      <cmdty:id>EUR</cmdty:id>
1577    </act:commodity>
1578    <act:commodity-scu>100</act:commodity-scu>
1579    <act:description>SKR04 2005: 1000-1199</act:description>
1580    <act:slots>
1581      <slot>
1582        <slot:key>placeholder</slot:key>
1583        <slot:value type="string">true</slot:value>
1584      </slot>
1585    </act:slots>
1586    <act:parent type="new">3be1aa86d6868b006741b9af6777cf5f</act:parent>
1587  </gnc:account>
1588  <gnc:account version="2.0.0">
1589    <act:name>01. Roh-, Hilfs- und Betriebsstoffe (Bestand)</act:name>
1590    <act:id type="new">b28794b79472ab280d51164c964332ca</act:id>
1591    <act:type>ASSET</act:type>
1592    <act:commodity>
1593      <cmdty:space>ISO4217</cmdty:space>
1594      <cmdty:id>EUR</cmdty:id>
1595    </act:commodity>
1596    <act:commodity-scu>100</act:commodity-scu>
1597    <act:code>1000</act:code>
1598    <act:slots>
1599      <slot>
1600        <slot:key>placeholder</slot:key>
1601        <slot:value type="string">true</slot:value>
1602      </slot>
1603    </act:slots>
1604    <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
1605  </gnc:account>
1606  <gnc:account version="2.0.0">
1607    <act:name>02. Unfertige Erzeugnisse, unfertige Leistungen (Bestand)</act:name>
1608    <act:id type="new">e79214338437068dfebeff5025bb49db</act:id>
1609    <act:type>ASSET</act:type>
1610    <act:commodity>
1611      <cmdty:space>ISO4217</cmdty:space>
1612      <cmdty:id>EUR</cmdty:id>
1613    </act:commodity>
1614    <act:commodity-scu>100</act:commodity-scu>
1615    <act:code>1040</act:code>
1616    <act:slots>
1617      <slot>
1618        <slot:key>placeholder</slot:key>
1619        <slot:value type="string">true</slot:value>
1620      </slot>
1621    </act:slots>
1622    <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
1623  </gnc:account>
1624  <gnc:account version="2.0.0">
1625    <act:name>Unfertige Erzeugnisse</act:name>
1626    <act:id type="new">b720c2af29896886e2e734a0a9a2dfbb</act:id>
1627    <act:type>ASSET</act:type>
1628    <act:commodity>
1629      <cmdty:space>ISO4217</cmdty:space>
1630      <cmdty:id>EUR</cmdty:id>
1631    </act:commodity>
1632    <act:commodity-scu>100</act:commodity-scu>
1633    <act:code>1050</act:code>
1634    <act:parent type="new">e79214338437068dfebeff5025bb49db</act:parent>
1635  </gnc:account>
1636  <gnc:account version="2.0.0">
1637    <act:name>Unfertige Leistungen</act:name>
1638    <act:id type="new">5513ef399d25ee0d4555ba13a66eca6b</act:id>
1639    <act:type>ASSET</act:type>
1640    <act:commodity>
1641      <cmdty:space>ISO4217</cmdty:space>
1642      <cmdty:id>EUR</cmdty:id>
1643    </act:commodity>
1644    <act:commodity-scu>100</act:commodity-scu>
1645    <act:code>1080</act:code>
1646    <act:parent type="new">e79214338437068dfebeff5025bb49db</act:parent>
1647  </gnc:account>
1648  <gnc:account version="2.0.0">
1649    <act:name>In Ausführung befindl. Bauaufträge</act:name>
1650    <act:id type="new">d125ce4ce35f853aa5425940706a91aa</act:id>
1651    <act:type>ASSET</act:type>
1652    <act:commodity>
1653      <cmdty:space>ISO4217</cmdty:space>
1654      <cmdty:id>EUR</cmdty:id>
1655    </act:commodity>
1656    <act:commodity-scu>100</act:commodity-scu>
1657    <act:code>1090</act:code>
1658    <act:parent type="new">e79214338437068dfebeff5025bb49db</act:parent>
1659  </gnc:account>
1660  <gnc:account version="2.0.0">
1661    <act:name>In Arbeit befindliche Aufträge</act:name>
1662    <act:id type="new">855963aac95900a4ac850d5b1b1734cf</act:id>
1663    <act:type>ASSET</act:type>
1664    <act:commodity>
1665      <cmdty:space>ISO4217</cmdty:space>
1666      <cmdty:id>EUR</cmdty:id>
1667    </act:commodity>
1668    <act:commodity-scu>100</act:commodity-scu>
1669    <act:code>1095</act:code>
1670    <act:parent type="new">e79214338437068dfebeff5025bb49db</act:parent>
1671  </gnc:account>
1672  <gnc:account version="2.0.0">
1673    <act:name>03. Fertige Erzeugnisse und Waren (Bestand)</act:name>
1674    <act:id type="new">f8a1595720a430d2d890c735ec280801</act:id>
1675    <act:type>ASSET</act:type>
1676    <act:commodity>
1677      <cmdty:space>ISO4217</cmdty:space>
1678      <cmdty:id>EUR</cmdty:id>
1679    </act:commodity>
1680    <act:commodity-scu>100</act:commodity-scu>
1681    <act:code>1100</act:code>
1682    <act:slots>
1683      <slot>
1684        <slot:key>placeholder</slot:key>
1685        <slot:value type="string">true</slot:value>
1686      </slot>
1687    </act:slots>
1688    <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
1689  </gnc:account>
1690  <gnc:account version="2.0.0">
1691    <act:name>Fertige Erzeugnisse (Bestand)</act:name>
1692    <act:id type="new">79605c61028b9d81fe5b84c82f712493</act:id>
1693    <act:type>ASSET</act:type>
1694    <act:commodity>
1695      <cmdty:space>ISO4217</cmdty:space>
1696      <cmdty:id>EUR</cmdty:id>
1697    </act:commodity>
1698    <act:commodity-scu>100</act:commodity-scu>
1699    <act:code>1110</act:code>
1700    <act:parent type="new">f8a1595720a430d2d890c735ec280801</act:parent>
1701  </gnc:account>
1702  <gnc:account version="2.0.0">
1703    <act:name>Waren (Bestand)</act:name>
1704    <act:id type="new">e1960c5433e5eb58cbd136d8c3d2fa0a</act:id>
1705    <act:type>ASSET</act:type>
1706    <act:commodity>
1707      <cmdty:space>ISO4217</cmdty:space>
1708      <cmdty:id>EUR</cmdty:id>
1709    </act:commodity>
1710    <act:commodity-scu>100</act:commodity-scu>
1711    <act:code>1140</act:code>
1712    <act:parent type="new">f8a1595720a430d2d890c735ec280801</act:parent>
1713  </gnc:account>
1714  <gnc:account version="2.0.0">
1715    <act:name>04. Geleistete Anzahlungen auf Vorräte</act:name>
1716    <act:id type="new">4b94caba6927babf0af628999af0e00d</act:id>
1717    <act:type>ASSET</act:type>
1718    <act:commodity>
1719      <cmdty:space>ISO4217</cmdty:space>
1720      <cmdty:id>EUR</cmdty:id>
1721    </act:commodity>
1722    <act:commodity-scu>100</act:commodity-scu>
1723    <act:code>1180</act:code>
1724    <act:slots>
1725      <slot>
1726        <slot:key>placeholder</slot:key>
1727        <slot:value type="string">true</slot:value>
1728      </slot>
1729    </act:slots>
1730    <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
1731  </gnc:account>
1732  <gnc:account version="2.0.0">
1733    <act:name>Geleistete Anzahlungen 7% Vorsteuer</act:name>
1734    <act:id type="new">5d955f1dbd49acc2b766b9b4d5d08d52</act:id>
1735    <act:type>ASSET</act:type>
1736    <act:commodity>
1737      <cmdty:space>ISO4217</cmdty:space>
1738      <cmdty:id>EUR</cmdty:id>
1739    </act:commodity>
1740    <act:commodity-scu>100</act:commodity-scu>
1741    <act:code>1181</act:code>
1742    <act:slots>
1743      <slot>
1744        <slot:key>tax-related</slot:key>
1745        <slot:value type="integer">1</slot:value>
1746      </slot>
1747    </act:slots>
1748    <act:parent type="new">4b94caba6927babf0af628999af0e00d</act:parent>
1749  </gnc:account>
1750  <gnc:account version="2.0.0">
1751    <act:name>Geleistete Anzahlungen 16% Vorsteuer</act:name>
1752    <act:id type="new">32b51fff8b5b5b4cd5c4f43031e91635</act:id>
1753    <act:type>ASSET</act:type>
1754    <act:commodity>
1755      <cmdty:space>ISO4217</cmdty:space>
1756      <cmdty:id>EUR</cmdty:id>
1757    </act:commodity>
1758    <act:commodity-scu>100</act:commodity-scu>
1759    <act:code>1184</act:code>
1760    <act:slots>
1761      <slot>
1762        <slot:key>tax-related</slot:key>
1763        <slot:value type="integer">1</slot:value>
1764      </slot>
1765    </act:slots>
1766    <act:parent type="new">4b94caba6927babf0af628999af0e00d</act:parent>
1767  </gnc:account>
1768  <gnc:account version="2.0.0">
1769    <act:name>05. Erhaltene Anzahlungen auf Bestellungen</act:name>
1770    <act:id type="new">c4ecd4b8292df74335546eda34e7e375</act:id>
1771    <act:type>ASSET</act:type>
1772    <act:commodity>
1773      <cmdty:space>ISO4217</cmdty:space>
1774      <cmdty:id>EUR</cmdty:id>
1775    </act:commodity>
1776    <act:commodity-scu>100</act:commodity-scu>
1777    <act:code>1190</act:code>
1778    <act:description>(von Vorräten offen abgesetzt)</act:description>
1779    <act:slots>
1780      <slot>
1781        <slot:key>placeholder</slot:key>
1782        <slot:value type="string">true</slot:value>
1783      </slot>
1784    </act:slots>
1785    <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
1786  </gnc:account>
1787  <gnc:account version="2.0.0">
1788    <act:name>Erhaltene Anzahlungen 7% MWSt</act:name>
1789    <act:id type="new">85f1ba087dc40a0cae79d64969c1424f</act:id>
1790    <act:type>ASSET</act:type>
1791    <act:commodity>
1792      <cmdty:space>ISO4217</cmdty:space>
1793      <cmdty:id>EUR</cmdty:id>
1794    </act:commodity>
1795    <act:commodity-scu>100</act:commodity-scu>
1796    <act:code>1191</act:code>
1797    <act:slots>
1798      <slot>
1799        <slot:key>tax-related</slot:key>
1800        <slot:value type="integer">1</slot:value>
1801      </slot>
1802    </act:slots>
1803    <act:parent type="new">c4ecd4b8292df74335546eda34e7e375</act:parent>
1804  </gnc:account>
1805  <gnc:account version="2.0.0">
1806    <act:name>Erhaltene Anzahlungen 16% MWSt</act:name>
1807    <act:id type="new">52862a56692726129c73604f7c12d9af</act:id>
1808    <act:type>ASSET</act:type>
1809    <act:commodity>
1810      <cmdty:space>ISO4217</cmdty:space>
1811      <cmdty:id>EUR</cmdty:id>
1812    </act:commodity>
1813    <act:commodity-scu>100</act:commodity-scu>
1814    <act:code>1194</act:code>
1815    <act:parent type="new">c4ecd4b8292df74335546eda34e7e375</act:parent>
1816  </gnc:account>
1817  <gnc:account version="2.0.0">
1818    <act:name>II. Forderungen und sonstige Vermögensgegenstände</act:name>
1819    <act:id type="new">045196223f1e151347db1f23d28b3dc5</act:id>
1820    <act:type>ASSET</act:type>
1821    <act:commodity>
1822      <cmdty:space>ISO4217</cmdty:space>
1823      <cmdty:id>EUR</cmdty:id>
1824    </act:commodity>
1825    <act:commodity-scu>100</act:commodity-scu>
1826    <act:description>SKR04 2005: 1200-1299</act:description>
1827    <act:slots>
1828      <slot>
1829        <slot:key>placeholder</slot:key>
1830        <slot:value type="string">true</slot:value>
1831      </slot>
1832    </act:slots>
1833    <act:parent type="new">3be1aa86d6868b006741b9af6777cf5f</act:parent>
1834  </gnc:account>
1835  <gnc:account version="2.0.0">
1836    <act:name>01. Forderungen aus Lieferungen und Leistungen</act:name>
1837    <act:id type="new">3db9920658f7630cee64902f9698ebb3</act:id>
1838    <act:type>RECEIVABLE</act:type>
1839    <act:commodity>
1840      <cmdty:space>ISO4217</cmdty:space>
1841      <cmdty:id>EUR</cmdty:id>
1842    </act:commodity>
1843    <act:commodity-scu>100</act:commodity-scu>
1844    <act:code>1200</act:code>
1845    <act:description>Debitorensammenkonto</act:description>
1846    <act:slots>
1847      <slot>
1848        <slot:key>placeholder</slot:key>
1849        <slot:value type="string">true</slot:value>
1850      </slot>
1851    </act:slots>
1852    <act:parent type="new">045196223f1e151347db1f23d28b3dc5</act:parent>
1853  </gnc:account>
1854  <gnc:account version="2.0.0">
1855    <act:name>Forderungen aus Lieferungen und Leistungen ohne Kontokorrent</act:name>
1856    <act:id type="new">76c54d31f188167d8a031d96045283fd</act:id>
1857    <act:type>RECEIVABLE</act:type>
1858    <act:commodity>
1859      <cmdty:space>ISO4217</cmdty:space>
1860      <cmdty:id>EUR</cmdty:id>
1861    </act:commodity>
1862    <act:commodity-scu>100</act:commodity-scu>
1863    <act:code>1210</act:code>
1864    <act:description>ohne Kontokorrent</act:description>
1865    <act:slots>
1866      <slot>
1867        <slot:key>placeholder</slot:key>
1868        <slot:value type="string">true</slot:value>
1869      </slot>
1870    </act:slots>
1871    <act:parent type="new">3db9920658f7630cee64902f9698ebb3</act:parent>
1872  </gnc:account>
1873  <gnc:account version="2.0.0">
1874    <act:name>Forderungen aus L+L allgem. Steuersatz oder eines Kleinunternehmers</act:name>
1875    <act:id type="new">6cefdcc3737a94cc580149e2d2cd97b9</act:id>
1876    <act:type>RECEIVABLE</act:type>
1877    <act:commodity>
1878      <cmdty:space>ISO4217</cmdty:space>
1879      <cmdty:id>EUR</cmdty:id>
1880    </act:commodity>
1881    <act:commodity-scu>100</act:commodity-scu>
1882    <act:code>1215</act:code>
1883    <act:description>(EÜR)</act:description>
1884    <act:parent type="new">76c54d31f188167d8a031d96045283fd</act:parent>
1885  </gnc:account>
1886  <gnc:account version="2.0.0">
1887    <act:name>Forderungen aus L+L ermäßigt. Steuersatz</act:name>
1888    <act:id type="new">d060a1de8e5ca6ea1b954c42e8396755</act:id>
1889    <act:type>RECEIVABLE</act:type>
1890    <act:commodity>
1891      <cmdty:space>ISO4217</cmdty:space>
1892      <cmdty:id>EUR</cmdty:id>
1893    </act:commodity>
1894    <act:commodity-scu>100</act:commodity-scu>
1895    <act:code>1216</act:code>
1896    <act:slots>
1897      <slot>
1898        <slot:key>tax-related</slot:key>
1899        <slot:value type="integer">1</slot:value>
1900      </slot>
1901    </act:slots>
1902    <act:parent type="new">76c54d31f188167d8a031d96045283fd</act:parent>
1903  </gnc:account>
1904  <gnc:account version="2.0.0">
1905    <act:name>Forderg. aus steuerfreien oder nicht steuerbaren steuerbaren L+L</act:name>
1906    <act:id type="new">ab6ca9e6320b202c3fc84c367edfc366</act:id>
1907    <act:type>RECEIVABLE</act:type>
1908    <act:commodity>
1909      <cmdty:space>ISO4217</cmdty:space>
1910      <cmdty:id>EUR</cmdty:id>
1911    </act:commodity>
1912    <act:commodity-scu>100</act:commodity-scu>
1913    <act:code>1217</act:code>
1914    <act:parent type="new">76c54d31f188167d8a031d96045283fd</act:parent>
1915  </gnc:account>
1916  <gnc:account version="2.0.0">
1917    <act:name>Forderungen aus L+L gemäß §24 UStG</act:name>
1918    <act:id type="new">7dc3830ac363a526ef101cf09a77b6ee</act:id>
1919    <act:type>RECEIVABLE</act:type>
1920    <act:commodity>
1921      <cmdty:space>ISO4217</cmdty:space>
1922      <cmdty:id>EUR</cmdty:id>
1923    </act:commodity>
1924    <act:commodity-scu>100</act:commodity-scu>
1925    <act:code>1218</act:code>
1926    <act:description>Land- &amp; forstwirtsch. Durchsschnitt</act:description>
1927    <act:parent type="new">76c54d31f188167d8a031d96045283fd</act:parent>
1928  </gnc:account>
1929  <gnc:account version="2.0.0">
1930    <act:name>Gegenkonto 1215 - 1218 bei Aufteilung der Forderungen nach Steuersätzen (EÜR)</act:name>
1931    <act:id type="new">ad25157eba24299560894cb650a9a5b9</act:id>
1932    <act:type>RECEIVABLE</act:type>
1933    <act:commodity>
1934      <cmdty:space>ISO4217</cmdty:space>
1935      <cmdty:id>EUR</cmdty:id>
1936    </act:commodity>
1937    <act:commodity-scu>100</act:commodity-scu>
1938    <act:code>1219</act:code>
1939    <act:parent type="new">76c54d31f188167d8a031d96045283fd</act:parent>
1940  </gnc:account>
1941  <gnc:account version="2.0.0">
1942    <act:name>Forderungen nach §11 Abs. 1 Satz 2 EStG für §4/3</act:name>
1943    <act:id type="new">fd124dab720d156a374f1386a565d9d0</act:id>
1944    <act:type>RECEIVABLE</act:type>
1945    <act:commodity>
1946      <cmdty:space>ISO4217</cmdty:space>
1947      <cmdty:id>EUR</cmdty:id>
1948    </act:commodity>
1949    <act:commodity-scu>100</act:commodity-scu>
1950    <act:code>1220</act:code>
1951    <act:slots>
1952      <slot>
1953        <slot:key>placeholder</slot:key>
1954        <slot:value type="string">true</slot:value>
1955      </slot>
1956    </act:slots>
1957    <act:parent type="new">3db9920658f7630cee64902f9698ebb3</act:parent>
1958  </gnc:account>
1959  <gnc:account version="2.0.0">
1960    <act:name>Forderg.a. Lieferungen/Leistungen &lt; 1 J</act:name>
1961    <act:id type="new">ef26d6e1057d2042cb9eea64e48187a0</act:id>
1962    <act:type>RECEIVABLE</act:type>
1963    <act:commodity>
1964      <cmdty:space>ISO4217</cmdty:space>
1965      <cmdty:id>EUR</cmdty:id>
1966    </act:commodity>
1967    <act:commodity-scu>100</act:commodity-scu>
1968    <act:code>1221</act:code>
1969    <act:parent type="new">fd124dab720d156a374f1386a565d9d0</act:parent>
1970  </gnc:account>
1971  <gnc:account version="2.0.0">
1972    <act:name>Forderg.a. Lieferungen/Leistungen &gt; 1 J</act:name>
1973    <act:id type="new">7b2c1a17aabc3268fca1f751840c6a9d</act:id>
1974    <act:type>RECEIVABLE</act:type>
1975    <act:commodity>
1976      <cmdty:space>ISO4217</cmdty:space>
1977      <cmdty:id>EUR</cmdty:id>
1978    </act:commodity>
1979    <act:commodity-scu>100</act:commodity-scu>
1980    <act:code>1225</act:code>
1981    <act:parent type="new">fd124dab720d156a374f1386a565d9d0</act:parent>
1982  </gnc:account>
1983  <gnc:account version="2.0.0">
1984    <act:name>Wechsel aus Lieferung und Leistung</act:name>
1985    <act:id type="new">877d0ef0d4a0c8d4be7afefd63de5eb2</act:id>
1986    <act:type>ASSET</act:type>
1987    <act:commodity>
1988      <cmdty:space>ISO4217</cmdty:space>
1989      <cmdty:id>EUR</cmdty:id>
1990    </act:commodity>
1991    <act:commodity-scu>100</act:commodity-scu>
1992    <act:code>1230</act:code>
1993    <act:parent type="new">3db9920658f7630cee64902f9698ebb3</act:parent>
1994  </gnc:account>
1995  <gnc:account version="2.0.0">
1996    <act:name>Wechsel a. Lieferungen/Leistungen &lt; 1 J</act:name>
1997    <act:id type="new">e01b594805c619d3f67bf4d1238e047c</act:id>
1998    <act:type>ASSET</act:type>
1999    <act:commodity>
2000      <cmdty:space>ISO4217</cmdty:space>
2001      <cmdty:id>EUR</cmdty:id>
2002    </act:commodity>
2003    <act:commodity-scu>100</act:commodity-scu>
2004    <act:code>1231</act:code>
2005    <act:parent type="new">877d0ef0d4a0c8d4be7afefd63de5eb2</act:parent>
2006  </gnc:account>
2007  <gnc:account version="2.0.0">
2008    <act:name>Wechsel a. Lieferungen/Leistungen &gt; 1 J</act:name>
2009    <act:id type="new">61974a75470062a2aaff480ab1d0156c</act:id>
2010    <act:type>ASSET</act:type>
2011    <act:commodity>
2012      <cmdty:space>ISO4217</cmdty:space>
2013      <cmdty:id>EUR</cmdty:id>
2014    </act:commodity>
2015    <act:commodity-scu>100</act:commodity-scu>
2016    <act:code>1232</act:code>
2017    <act:parent type="new">877d0ef0d4a0c8d4be7afefd63de5eb2</act:parent>
2018  </gnc:account>
2019  <gnc:account version="2.0.0">
2020    <act:name>Wechsel a. Lieferungen/Leistungen, bundesbankfähig</act:name>
2021    <act:id type="new">00cacf0d3383fd72f6792bfe13cd4bdb</act:id>
2022    <act:type>ASSET</act:type>
2023    <act:commodity>
2024      <cmdty:space>ISO4217</cmdty:space>
2025      <cmdty:id>EUR</cmdty:id>
2026    </act:commodity>
2027    <act:commodity-scu>100</act:commodity-scu>
2028    <act:code>1235</act:code>
2029    <act:parent type="new">877d0ef0d4a0c8d4be7afefd63de5eb2</act:parent>
2030  </gnc:account>
2031  <gnc:account version="2.0.0">
2032    <act:name>Zweifelhafte Forderungen</act:name>
2033    <act:id type="new">9c12aa23ce66851b83316b04a40c28e3</act:id>
2034    <act:type>RECEIVABLE</act:type>
2035    <act:commodity>
2036      <cmdty:space>ISO4217</cmdty:space>
2037      <cmdty:id>EUR</cmdty:id>
2038    </act:commodity>
2039    <act:commodity-scu>100</act:commodity-scu>
2040    <act:code>1240</act:code>
2041    <act:parent type="new">3db9920658f7630cee64902f9698ebb3</act:parent>
2042  </gnc:account>
2043  <gnc:account version="2.0.0">
2044    <act:name>Zweifelhafte Forderungen (bis 1 Jahr)</act:name>
2045    <act:id type="new">5e4e256cf81cdb6b18e5e2d587b94be8</act:id>
2046    <act:type>RECEIVABLE</act:type>
2047    <act:commodity>
2048      <cmdty:space>ISO4217</cmdty:space>
2049      <cmdty:id>EUR</cmdty:id>
2050    </act:commodity>
2051    <act:commodity-scu>100</act:commodity-scu>
2052    <act:code>1241</act:code>
2053    <act:parent type="new">9c12aa23ce66851b83316b04a40c28e3</act:parent>
2054  </gnc:account>
2055  <gnc:account version="2.0.0">
2056    <act:name>Zweifelhafte Forderungen (&gt; 1 Jahr)</act:name>
2057    <act:id type="new">aa3689c5e36ccc625d009b52be7710c9</act:id>
2058    <act:type>RECEIVABLE</act:type>
2059    <act:commodity>
2060      <cmdty:space>ISO4217</cmdty:space>
2061      <cmdty:id>EUR</cmdty:id>
2062    </act:commodity>
2063    <act:commodity-scu>100</act:commodity-scu>
2064    <act:code>1245</act:code>
2065    <act:parent type="new">9c12aa23ce66851b83316b04a40c28e3</act:parent>
2066  </gnc:account>
2067  <gnc:account version="2.0.0">
2068    <act:name>Einzelwertberichtigung Forderung (&lt; 1J)</act:name>
2069    <act:id type="new">91c0860c2c4d593316b6e1a20a94b502</act:id>
2070    <act:type>RECEIVABLE</act:type>
2071    <act:commodity>
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2464    <act:name>Forderg. L+L gg.UN m.Beteiligg.verh. &gt; 1 J</act:name>
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2467    <act:commodity>
2468      <cmdty:space>ISO4217</cmdty:space>
2469      <cmdty:id>EUR</cmdty:id>
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2471    <act:commodity-scu>100</act:commodity-scu>
2472    <act:code>1295</act:code>
2473    <act:parent type="new">d2b31319d77dff392a7d723099c32c4e</act:parent>
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2476    <act:name>WB Forderg.gg.UN m.Beteiligg.verh. b.1J</act:name>
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2478    <act:type>RECEIVABLE</act:type>
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2480      <cmdty:space>ISO4217</cmdty:space>
2481      <cmdty:id>EUR</cmdty:id>
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2483    <act:commodity-scu>100</act:commodity-scu>
2484    <act:code>1296</act:code>
2485    <act:parent type="new">8025095dc946bd68be8762fc42e31fc6</act:parent>
2486  </gnc:account>
2487  <gnc:account version="2.0.0">
2488    <act:name>WB Forderg.gg.UN m.Beteiligg.verh. g.1J</act:name>
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2490    <act:type>RECEIVABLE</act:type>
2491    <act:commodity>
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2495    <act:commodity-scu>100</act:commodity-scu>
2496    <act:code>1297</act:code>
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2502    <act:type>ASSET</act:type>
2503    <act:commodity>
2504      <cmdty:space>ISO4217</cmdty:space>
2505      <cmdty:id>EUR</cmdty:id>
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2507    <act:commodity-scu>100</act:commodity-scu>
2508    <act:code>1298</act:code>
2509    <act:description>Forderungen, nicht eingeforderte ausstehende Einlagen s. Konto 2910</act:description>
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2514    <act:id type="new">cc9a478b8ebc1897fa4fbcf87e6885aa</act:id>
2515    <act:type>ASSET</act:type>
2516    <act:commodity>
2517      <cmdty:space>ISO4217</cmdty:space>
2518      <cmdty:id>EUR</cmdty:id>
2519    </act:commodity>
2520    <act:commodity-scu>100</act:commodity-scu>
2521    <act:code>1299</act:code>
2522    <act:description>Gegenkonto 2929</act:description>
2523    <act:parent type="new">045196223f1e151347db1f23d28b3dc5</act:parent>
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2526    <act:name>04. Sonstige Vermögensgegenstände</act:name>
2527    <act:id type="new">c36cd806a8bad4266ed2395be7f90d0c</act:id>
2528    <act:type>ASSET</act:type>
2529    <act:commodity>
2530      <cmdty:space>ISO4217</cmdty:space>
2531      <cmdty:id>EUR</cmdty:id>
2532    </act:commodity>
2533    <act:commodity-scu>100</act:commodity-scu>
2534    <act:code>1300</act:code>
2535    <act:description>SKR04 2005: 1300-1499</act:description>
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2539        <slot:value type="string">true</slot:value>
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2546    <act:id type="new">f2230fd32d3c2c855c17f661481cb039</act:id>
2547    <act:type>ASSET</act:type>
2548    <act:commodity>
2549      <cmdty:space>ISO4217</cmdty:space>
2550      <cmdty:id>EUR</cmdty:id>
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2552    <act:commodity-scu>100</act:commodity-scu>
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2555        <slot:key>placeholder</slot:key>
2556        <slot:value type="string">true</slot:value>
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2562    <act:name>Sonstige Vermögensgegenstände (b.1 J)</act:name>
2563    <act:id type="new">19168926a04465ea251504e3d6345ab6</act:id>
2564    <act:type>ASSET</act:type>
2565    <act:commodity>
2566      <cmdty:space>ISO4217</cmdty:space>
2567      <cmdty:id>EUR</cmdty:id>
2568    </act:commodity>
2569    <act:commodity-scu>100</act:commodity-scu>
2570    <act:code>1301</act:code>
2571    <act:parent type="new">f2230fd32d3c2c855c17f661481cb039</act:parent>
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2573  <gnc:account version="2.0.0">
2574    <act:name>Sonstige Vermögensgegenstände (g.1 J)</act:name>
2575    <act:id type="new">7836fe2de97b4f62bfbb06b2c8be6ac9</act:id>
2576    <act:type>ASSET</act:type>
2577    <act:commodity>
2578      <cmdty:space>ISO4217</cmdty:space>
2579      <cmdty:id>EUR</cmdty:id>
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2581    <act:commodity-scu>100</act:commodity-scu>
2582    <act:code>1305</act:code>
2583    <act:parent type="new">f2230fd32d3c2c855c17f661481cb039</act:parent>
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2586    <act:name>Forderungen gegen Vorstandsmitglieder und Geschäftsführer</act:name>
2587    <act:id type="new">f389699a21fa73f290aab9183d2f5c65</act:id>
2588    <act:type>RECEIVABLE</act:type>
2589    <act:commodity>
2590      <cmdty:space>ISO4217</cmdty:space>
2591      <cmdty:id>EUR</cmdty:id>
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2593    <act:commodity-scu>100</act:commodity-scu>
2594    <act:code>1310</act:code>
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2602  </gnc:account>
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2604    <act:name>Forderungen gg. Geschäftsf.(b.1J)</act:name>
2605    <act:id type="new">fd6ed5e511300dd4649b82d908c45c1c</act:id>
2606    <act:type>RECEIVABLE</act:type>
2607    <act:commodity>
2608      <cmdty:space>ISO4217</cmdty:space>
2609      <cmdty:id>EUR</cmdty:id>
2610    </act:commodity>
2611    <act:commodity-scu>100</act:commodity-scu>
2612    <act:code>1311</act:code>
2613    <act:parent type="new">f389699a21fa73f290aab9183d2f5c65</act:parent>
2614  </gnc:account>
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2616    <act:name>Forderungen gg. Geschäftsf.(g.1J)</act:name>
2617    <act:id type="new">cf8fec4e205c4679dedc5b017ad10308</act:id>
2618    <act:type>RECEIVABLE</act:type>
2619    <act:commodity>
2620      <cmdty:space>ISO4217</cmdty:space>
2621      <cmdty:id>EUR</cmdty:id>
2622    </act:commodity>
2623    <act:commodity-scu>100</act:commodity-scu>
2624    <act:code>1315</act:code>
2625    <act:parent type="new">f389699a21fa73f290aab9183d2f5c65</act:parent>
2626  </gnc:account>
2627  <gnc:account version="2.0.0">
2628    <act:name>Forderungen gegen Aufsichtsrats- und Beirats-Mitglieder</act:name>
2629    <act:id type="new">8fa4caf4bfbf52ca8f41c6d3856d7ab3</act:id>
2630    <act:type>RECEIVABLE</act:type>
2631    <act:commodity>
2632      <cmdty:space>ISO4217</cmdty:space>
2633      <cmdty:id>EUR</cmdty:id>
2634    </act:commodity>
2635    <act:commodity-scu>100</act:commodity-scu>
2636    <act:code>1320</act:code>
2637    <act:slots>
2638      <slot>
2639        <slot:key>placeholder</slot:key>
2640        <slot:value type="string">true</slot:value>
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2648    <act:type>RECEIVABLE</act:type>
2649    <act:commodity>
2650      <cmdty:space>ISO4217</cmdty:space>
2651      <cmdty:id>EUR</cmdty:id>
2652    </act:commodity>
2653    <act:commodity-scu>100</act:commodity-scu>
2654    <act:code>1321</act:code>
2655    <act:parent type="new">8fa4caf4bfbf52ca8f41c6d3856d7ab3</act:parent>
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2657  <gnc:account version="2.0.0">
2658    <act:name>Forderungen gg. Aufsichtsratsm. (g.1 J)</act:name>
2659    <act:id type="new">230923a406e6ed245809b01e01236260</act:id>
2660    <act:type>RECEIVABLE</act:type>
2661    <act:commodity>
2662      <cmdty:space>ISO4217</cmdty:space>
2663      <cmdty:id>EUR</cmdty:id>
2664    </act:commodity>
2665    <act:commodity-scu>100</act:commodity-scu>
2666    <act:code>1325</act:code>
2667    <act:parent type="new">8fa4caf4bfbf52ca8f41c6d3856d7ab3</act:parent>
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2669  <gnc:account version="2.0.0">
2670    <act:name>Forderungen gegen Gesellschafter</act:name>
2671    <act:id type="new">f68f9fd560ad2d91a8c7e8b74423d676</act:id>
2672    <act:type>RECEIVABLE</act:type>
2673    <act:commodity>
2674      <cmdty:space>ISO4217</cmdty:space>
2675      <cmdty:id>EUR</cmdty:id>
2676    </act:commodity>
2677    <act:commodity-scu>100</act:commodity-scu>
2678    <act:code>1330</act:code>
2679    <act:slots>
2680      <slot>
2681        <slot:key>placeholder</slot:key>
2682        <slot:value type="string">true</slot:value>
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2685    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
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2687  <gnc:account version="2.0.0">
2688    <act:name>Forderungen gg. Gesellschafter (b.1J)</act:name>
2689    <act:id type="new">d48f1bbe9d77a812520b79aa5e1475bf</act:id>
2690    <act:type>RECEIVABLE</act:type>
2691    <act:commodity>
2692      <cmdty:space>ISO4217</cmdty:space>
2693      <cmdty:id>EUR</cmdty:id>
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2695    <act:commodity-scu>100</act:commodity-scu>
2696    <act:code>1331</act:code>
2697    <act:parent type="new">f68f9fd560ad2d91a8c7e8b74423d676</act:parent>
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2700    <act:name>Forderungen gg. Gesellschafter (g.1J)</act:name>
2701    <act:id type="new">86ce422efda3992e920607271933520c</act:id>
2702    <act:type>RECEIVABLE</act:type>
2703    <act:commodity>
2704      <cmdty:space>ISO4217</cmdty:space>
2705      <cmdty:id>EUR</cmdty:id>
2706    </act:commodity>
2707    <act:commodity-scu>100</act:commodity-scu>
2708    <act:code>1335</act:code>
2709    <act:parent type="new">f68f9fd560ad2d91a8c7e8b74423d676</act:parent>
2710  </gnc:account>
2711  <gnc:account version="2.0.0">
2712    <act:name>Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung</act:name>
2713    <act:id type="new">4517b3561a7ff696c0662a257ed40cdd</act:id>
2714    <act:type>RECEIVABLE</act:type>
2715    <act:commodity>
2716      <cmdty:space>ISO4217</cmdty:space>
2717      <cmdty:id>EUR</cmdty:id>
2718    </act:commodity>
2719    <act:commodity-scu>100</act:commodity-scu>
2720    <act:code>1340</act:code>
2721    <act:slots>
2722      <slot>
2723        <slot:key>placeholder</slot:key>
2724        <slot:value type="string">true</slot:value>
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2727    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
2728  </gnc:account>
2729  <gnc:account version="2.0.0">
2730    <act:name>Forderungen gegen Personal (bis 1Jahr)</act:name>
2731    <act:id type="new">5e6b56d8bc5622c3ce68115d8c3cef02</act:id>
2732    <act:type>RECEIVABLE</act:type>
2733    <act:commodity>
2734      <cmdty:space>ISO4217</cmdty:space>
2735      <cmdty:id>EUR</cmdty:id>
2736    </act:commodity>
2737    <act:commodity-scu>100</act:commodity-scu>
2738    <act:code>1341</act:code>
2739    <act:parent type="new">4517b3561a7ff696c0662a257ed40cdd</act:parent>
2740  </gnc:account>
2741  <gnc:account version="2.0.0">
2742    <act:name>Forderungen gegen Personal (g. 1Jahr)</act:name>
2743    <act:id type="new">a27c13b57de63e57699efbe6b26e6bce</act:id>
2744    <act:type>RECEIVABLE</act:type>
2745    <act:commodity>
2746      <cmdty:space>ISO4217</cmdty:space>
2747      <cmdty:id>EUR</cmdty:id>
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2749    <act:commodity-scu>100</act:commodity-scu>
2750    <act:code>1345</act:code>
2751    <act:parent type="new">4517b3561a7ff696c0662a257ed40cdd</act:parent>
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2754    <act:name>Kautionen</act:name>
2755    <act:id type="new">005490e5dacec562c61d25b5982fa468</act:id>
2756    <act:type>ASSET</act:type>
2757    <act:commodity>
2758      <cmdty:space>ISO4217</cmdty:space>
2759      <cmdty:id>EUR</cmdty:id>
2760    </act:commodity>
2761    <act:commodity-scu>100</act:commodity-scu>
2762    <act:code>1350</act:code>
2763    <act:description>gezahlte Kautionen</act:description>
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2776    <act:commodity>
2777      <cmdty:space>ISO4217</cmdty:space>
2778      <cmdty:id>EUR</cmdty:id>
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2781    <act:code>1351</act:code>
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2787    <act:type>ASSET</act:type>
2788    <act:commodity>
2789      <cmdty:space>ISO4217</cmdty:space>
2790      <cmdty:id>EUR</cmdty:id>
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2793    <act:code>1355</act:code>
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2805    <act:code>1360</act:code>
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2816    <act:name>Darlehen bis 1 Jahr</act:name>
2817    <act:id type="new">28f00b3d498c579b85dbb17cbb00ce9f</act:id>
2818    <act:type>ASSET</act:type>
2819    <act:commodity>
2820      <cmdty:space>ISO4217</cmdty:space>
2821      <cmdty:id>EUR</cmdty:id>
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2824    <act:code>1361</act:code>
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2830    <act:type>ASSET</act:type>
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2832      <cmdty:space>ISO4217</cmdty:space>
2833      <cmdty:id>EUR</cmdty:id>
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2836    <act:code>1365</act:code>
2837    <act:parent type="new">40b59ac6ac6fe62624a6b9c5316b9ee5</act:parent>
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2842    <act:type>ASSET</act:type>
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2844      <cmdty:space>ISO4217</cmdty:space>
2845      <cmdty:id>EUR</cmdty:id>
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2848    <act:code>1370</act:code>
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2861    <act:commodity>
2862      <cmdty:space>ISO4217</cmdty:space>
2863      <cmdty:id>EUR</cmdty:id>
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2866    <act:code>1374</act:code>
2867    <act:parent type="new">36d6cf6d83f677d8d421d6a0a4d42c70</act:parent>
2868  </gnc:account>
2869  <gnc:account version="2.0.0">
2870    <act:name>Agenturwarenabrechnung</act:name>
2871    <act:id type="new">9317fc4564845581476b024b791b4766</act:id>
2872    <act:type>ASSET</act:type>
2873    <act:commodity>
2874      <cmdty:space>ISO4217</cmdty:space>
2875      <cmdty:id>EUR</cmdty:id>
2876    </act:commodity>
2877    <act:commodity-scu>100</act:commodity-scu>
2878    <act:code>1375</act:code>
2879    <act:parent type="new">36d6cf6d83f677d8d421d6a0a4d42c70</act:parent>
2880  </gnc:account>
2881  <gnc:account version="2.0.0">
2882    <act:name>Ansprüche aus Rückdeckungsversicherungen</act:name>
2883    <act:id type="new">f0b4b245ce14d20642b5d1508c7e3f7e</act:id>
2884    <act:type>ASSET</act:type>
2885    <act:commodity>
2886      <cmdty:space>ISO4217</cmdty:space>
2887      <cmdty:id>EUR</cmdty:id>
2888    </act:commodity>
2889    <act:commodity-scu>100</act:commodity-scu>
2890    <act:code>1378</act:code>
2891    <act:parent type="new">36d6cf6d83f677d8d421d6a0a4d42c70</act:parent>
2892  </gnc:account>
2893  <gnc:account version="2.0.0">
2894    <act:name>GmbH-Anteile zum kurzfristigen Verbleib</act:name>
2895    <act:id type="new">ad329d9255477e3575c7719266383541</act:id>
2896    <act:type>ASSET</act:type>
2897    <act:commodity>
2898      <cmdty:space>ISO4217</cmdty:space>
2899      <cmdty:id>EUR</cmdty:id>
2900    </act:commodity>
2901    <act:commodity-scu>100</act:commodity-scu>
2902    <act:code>1390</act:code>
2903    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
2904  </gnc:account>
2905  <gnc:account version="2.0.0">
2906    <act:name>Genossenschaftsanteile zum kurzfristigen Verbleib</act:name>
2907    <act:id type="new">f885481dea24be7353004106bb2b8ee6</act:id>
2908    <act:type>ASSET</act:type>
2909    <act:commodity>
2910      <cmdty:space>ISO4217</cmdty:space>
2911      <cmdty:id>EUR</cmdty:id>
2912    </act:commodity>
2913    <act:commodity-scu>100</act:commodity-scu>
2914    <act:code>1395</act:code>
2915    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
2916  </gnc:account>
2917  <gnc:account version="2.0.0">
2918    <act:name>Nachträglich abziehbare Vorsteuer, §15a UStG, bewegliche Wirtschaftsgüter</act:name>
2919    <act:id type="new">641b00dd407adba480bf1d15a86d9d05</act:id>
2920    <act:type>ASSET</act:type>
2921    <act:commodity>
2922      <cmdty:space>ISO4217</cmdty:space>
2923      <cmdty:id>EUR</cmdty:id>
2924    </act:commodity>
2925    <act:commodity-scu>100</act:commodity-scu>
2926    <act:code>1396</act:code>
2927    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
2928  </gnc:account>
2929  <gnc:account version="2.0.0">
2930    <act:name>Zurückzuzahlende Vorsteuer, §15a UStG, bewegliche Wirtschaftsgüter</act:name>
2931    <act:id type="new">e91c35cfe1b485412a871fe71f944a3c</act:id>
2932    <act:type>ASSET</act:type>
2933    <act:commodity>
2934      <cmdty:space>ISO4217</cmdty:space>
2935      <cmdty:id>EUR</cmdty:id>
2936    </act:commodity>
2937    <act:commodity-scu>100</act:commodity-scu>
2938    <act:code>1397</act:code>
2939    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
2940  </gnc:account>
2941  <gnc:account version="2.0.0">
2942    <act:name>Nachträglich abziehbare Vorsteuer, §15a UStG, unbewegliche Wirtschaftsgüter</act:name>
2943    <act:id type="new">b96f86315d7eaf9afa781af6f7986327</act:id>
2944    <act:type>ASSET</act:type>
2945    <act:commodity>
2946      <cmdty:space>ISO4217</cmdty:space>
2947      <cmdty:id>EUR</cmdty:id>
2948    </act:commodity>
2949    <act:commodity-scu>100</act:commodity-scu>
2950    <act:code>1398</act:code>
2951    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
2952  </gnc:account>
2953  <gnc:account version="2.0.0">
2954    <act:name>Zurückzuzahlende Vorsteuer, §15a UStG, unbewegliche Wirtschaftsgüter</act:name>
2955    <act:id type="new">6025deffab1a31abbcbd91c8a6039cf6</act:id>
2956    <act:type>ASSET</act:type>
2957    <act:commodity>
2958      <cmdty:space>ISO4217</cmdty:space>
2959      <cmdty:id>EUR</cmdty:id>
2960    </act:commodity>
2961    <act:commodity-scu>100</act:commodity-scu>
2962    <act:code>1399</act:code>
2963    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
2964  </gnc:account>
2965  <gnc:account version="2.0.0">
2966    <act:name>Abziehbare Vorsteuer</act:name>
2967    <act:id type="new">24224918f644a964fef3d4afdc48933f</act:id>
2968    <act:type>ASSET</act:type>
2969    <act:commodity>
2970      <cmdty:space>ISO4217</cmdty:space>
2971      <cmdty:id>EUR</cmdty:id>
2972    </act:commodity>
2973    <act:commodity-scu>100</act:commodity-scu>
2974    <act:slots>
2975      <slot>
2976        <slot:key>placeholder</slot:key>
2977        <slot:value type="string">true</slot:value>
2978      </slot>
2979    </act:slots>
2980    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
2981  </gnc:account>
2982  <gnc:account version="2.0.0">
2983    <act:name>Abziehbare Vorsteuern Inland</act:name>
2984    <act:id type="new">d4ac4ec9e7c83bcbb6ac389be1821f0c</act:id>
2985    <act:type>ASSET</act:type>
2986    <act:commodity>
2987      <cmdty:space>ISO4217</cmdty:space>
2988      <cmdty:id>EUR</cmdty:id>
2989    </act:commodity>
2990    <act:commodity-scu>100</act:commodity-scu>
2991    <act:code>1400</act:code>
2992    <act:description>UstVa Zl. 55, Kz. 66</act:description>
2993    <act:slots>
2994      <slot>
2995        <slot:key>placeholder</slot:key>
2996        <slot:value type="string">true</slot:value>
2997      </slot>
2998      <slot>
2999        <slot:key>tax-related</slot:key>
3000        <slot:value type="integer">1</slot:value>
3001      </slot>
3002      <slot>
3003        <slot:key>tax-US</slot:key>
3004        <slot:value type="frame">
3005          <slot>
3006            <slot:key>code</slot:key>
3007            <slot:value type="string">K66</slot:value>
3008          </slot>
3009        </slot:value>
3010      </slot>
3011    </act:slots>
3012    <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
3013  </gnc:account>
3014  <gnc:account version="2.0.0">
3015    <act:name>Abziehbare Vorsteuer 7%</act:name>
3016    <act:id type="new">9be19da99cec587465ebf4b6ed97d4e5</act:id>
3017    <act:type>ASSET</act:type>
3018    <act:commodity>
3019      <cmdty:space>ISO4217</cmdty:space>
3020      <cmdty:id>EUR</cmdty:id>
3021    </act:commodity>
3022    <act:commodity-scu>100</act:commodity-scu>
3023    <act:code>1401</act:code>
3024    <act:description>UstVa Zl. 55, Kz. 66</act:description>
3025    <act:slots>
3026      <slot>
3027        <slot:key>tax-related</slot:key>
3028        <slot:value type="integer">1</slot:value>
3029      </slot>
3030      <slot>
3031        <slot:key>tax-US</slot:key>
3032        <slot:value type="frame">
3033          <slot>
3034            <slot:key>code</slot:key>
3035            <slot:value type="string">K66</slot:value>
3036          </slot>
3037        </slot:value>
3038      </slot>
3039    </act:slots>
3040    <act:parent type="new">d4ac4ec9e7c83bcbb6ac389be1821f0c</act:parent>
3041  </gnc:account>
3042  <gnc:account version="2.0.0">
3043    <act:name>Abziehbare Vorsteuer 16%</act:name>
3044    <act:id type="new">f5f12dd9ee63444b35271eb0cc29ca27</act:id>
3045    <act:type>ASSET</act:type>
3046    <act:commodity>
3047      <cmdty:space>ISO4217</cmdty:space>
3048      <cmdty:id>EUR</cmdty:id>
3049    </act:commodity>
3050    <act:commodity-scu>100</act:commodity-scu>
3051    <act:description>UstVa Zl. 55, Kz. 66</act:description>
3052    <act:code>1405</act:code>
3053    <act:slots>
3054      <slot>
3055        <slot:key>tax-related</slot:key>
3056        <slot:value type="integer">1</slot:value>
3057      </slot>
3058      <slot>
3059        <slot:key>tax-US</slot:key>
3060        <slot:value type="frame">
3061          <slot>
3062            <slot:key>code</slot:key>
3063            <slot:value type="string">K66</slot:value>
3064          </slot>
3065        </slot:value>
3066      </slot>
3067    </act:slots>
3068    <act:parent type="new">d4ac4ec9e7c83bcbb6ac389be1821f0c</act:parent>
3069  </gnc:account>
3070  <gnc:account version="2.0.0">
3071    <act:name>Abziehbare Vorsteuer 19%</act:name>
3072    <act:id type="new">f5e12dd9ee63444b35271eb0cc29ca27</act:id>
3073    <act:type>ASSET</act:type>
3074    <act:commodity>
3075      <cmdty:space>ISO4217</cmdty:space>
3076      <cmdty:id>EUR</cmdty:id>
3077    </act:commodity>
3078    <act:commodity-scu>100</act:commodity-scu>
3079    <act:description>UstVa Zl. 55, Kz. 66</act:description>
3080    <act:code>1406</act:code>
3081    <act:slots>
3082      <slot>
3083        <slot:key>tax-related</slot:key>
3084        <slot:value type="integer">1</slot:value>
3085      </slot>
3086      <slot>
3087        <slot:key>tax-US</slot:key>
3088        <slot:value type="frame">
3089          <slot>
3090            <slot:key>code</slot:key>
3091            <slot:value type="string">K66</slot:value>
3092          </slot>
3093        </slot:value>
3094      </slot>
3095    </act:slots>
3096    <act:parent type="new">d4ac4ec9e7c83bcbb6ac389be1821f0c</act:parent>
3097  </gnc:account>
3098  <gnc:account version="2.0.0">
3099    <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
3100    <act:id type="new">922006b4e0d3a0e5deb659ab7da9b42a</act:id>
3101    <act:type>ASSET</act:type>
3102    <act:commodity>
3103      <cmdty:space>ISO4217</cmdty:space>
3104      <cmdty:id>EUR</cmdty:id>
3105    </act:commodity>
3106    <act:commodity-scu>100</act:commodity-scu>
3107    <act:code>1402</act:code>
3108    <act:description>UstVa Zl. 56, Kz. 61</act:description>
3109    <act:slots>
3110      <slot>
3111        <slot:key>tax-related</slot:key>
3112        <slot:value type="integer">1</slot:value>
3113      </slot>
3114      <slot>
3115        <slot:key>tax-US</slot:key>
3116        <slot:value type="frame">
3117          <slot>
3118            <slot:key>code</slot:key>
3119            <slot:value type="string">K61</slot:value>
3120          </slot>
3121        </slot:value>
3122      </slot>
3123    </act:slots>
3124    <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
3125  </gnc:account>
3126  <gnc:account version="2.0.0">
3127    <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 15%/16%</act:name>
3128    <act:id type="new">fb1eb58215969d65581a6e4f313f43c4</act:id>
3129    <act:type>ASSET</act:type>
3130    <act:commodity>
3131      <cmdty:space>ISO4217</cmdty:space>
3132      <cmdty:id>EUR</cmdty:id>
3133    </act:commodity>
3134    <act:commodity-scu>100</act:commodity-scu>
3135    <act:code>1403</act:code>
3136    <act:description>UstVa Zl. 56, Kz. 61</act:description>
3137    <act:slots>
3138      <slot>
3139        <slot:key>tax-related</slot:key>
3140        <slot:value type="integer">1</slot:value>
3141      </slot>
3142      <slot>
3143        <slot:key>tax-US</slot:key>
3144        <slot:value type="frame">
3145          <slot>
3146            <slot:key>code</slot:key>
3147            <slot:value type="string">K61</slot:value>
3148          </slot>
3149        </slot:value>
3150      </slot>
3151    </act:slots>
3152    <act:parent type="new">922006b4e0d3a0e5deb659ab7da9b42a</act:parent>
3153  </gnc:account>
3154  <gnc:account version="2.0.0">
3155    <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 19%</act:name>
3156    <act:id type="new">fb1eb58315969d65581a6e4f313f43c4</act:id>
3157    <act:type>ASSET</act:type>
3158    <act:commodity>
3159      <cmdty:space>ISO4217</cmdty:space>
3160      <cmdty:id>EUR</cmdty:id>
3161    </act:commodity>
3162    <act:commodity-scu>100</act:commodity-scu>
3163    <act:code>1404</act:code>
3164    <act:description>UstVa Zl. 56, Kz. 61</act:description>
3165    <act:slots>
3166      <slot>
3167        <slot:key>tax-related</slot:key>
3168        <slot:value type="integer">1</slot:value>
3169      </slot>
3170      <slot>
3171        <slot:key>tax-US</slot:key>
3172        <slot:value type="frame">
3173          <slot>
3174            <slot:key>code</slot:key>
3175            <slot:value type="string">K61</slot:value>
3176          </slot>
3177        </slot:value>
3178      </slot>
3179    </act:slots>
3180    <act:parent type="new">922006b4e0d3a0e5deb659ab7da9b42a</act:parent>
3181  </gnc:account>
3182  <gnc:account version="2.0.0">
3183    <act:name>Vorsteuer nach allgemeinen Durchschnittsätzen</act:name>
3184    <act:id type="new">9fad1c867ee4596ace2ce97c441903fc</act:id>
3185    <act:type>ASSET</act:type>
3186    <act:commodity>
3187      <cmdty:space>ISO4217</cmdty:space>
3188      <cmdty:id>EUR</cmdty:id>
3189    </act:commodity>
3190    <act:commodity-scu>100</act:commodity-scu>
3191    <act:code>1407</act:code>
3192    <act:description>UstVa Zl. 59, Kz. 63</act:description>
3193    <act:slots>
3194      <slot>
3195        <slot:key>tax-related</slot:key>
3196        <slot:value type="integer">1</slot:value>
3197      </slot>
3198      <slot>
3199        <slot:key>tax-US</slot:key>
3200        <slot:value type="frame">
3201          <slot>
3202            <slot:key>code</slot:key>
3203            <slot:value type="string">K63</slot:value>
3204          </slot>
3205        </slot:value>
3206      </slot>
3207    </act:slots>
3208    <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
3209  </gnc:account>
3210  <gnc:account version="2.0.0">
3211    <act:name>Abziehbare Vorsteuer nach §13b UStG</act:name>
3212    <act:id type="new">97c89eba49fa0e1419ca3753a66d260e</act:id>
3213    <act:type>ASSET</act:type>
3214    <act:commodity>
3215      <cmdty:space>ISO4217</cmdty:space>
3216      <cmdty:id>EUR</cmdty:id>
3217    </act:commodity>
3218    <act:commodity-scu>100</act:commodity-scu>
3219    <act:code>1408</act:code>
3220    <act:description>UstVa Zl. 58, Kz. 67</act:description>
3221    <act:slots>
3222      <slot>
3223        <slot:key>tax-related</slot:key>
3224        <slot:value type="integer">1</slot:value>
3225      </slot>
3226      <slot>
3227        <slot:key>tax-US</slot:key>
3228        <slot:value type="frame">
3229          <slot>
3230            <slot:key>code</slot:key>
3231            <slot:value type="string">K67</slot:value>
3232          </slot>
3233        </slot:value>
3234      </slot>
3235    </act:slots>
3236    <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
3237  </gnc:account>
3238  <gnc:account version="2.0.0">
3239    <act:name>Abziehbare Vorsteuer nach §13b UStG 16%</act:name>
3240    <act:id type="new">eb6e059c85e0833a7715864b3ad75343</act:id>
3241    <act:type>ASSET</act:type>
3242    <act:commodity>
3243      <cmdty:space>ISO4217</cmdty:space>
3244      <cmdty:id>EUR</cmdty:id>
3245    </act:commodity>
3246    <act:commodity-scu>100</act:commodity-scu>
3247    <act:code>1409</act:code>
3248    <act:parent type="new">97c89eba49fa0e1419ca3753a66d260e</act:parent>
3249  </gnc:account>
3250  <gnc:account version="2.0.0">
3251    <act:name>Aufzuteilende Vorsteuer</act:name>
3252    <act:id type="new">186a44919607662c803018c7279ce2ff</act:id>
3253    <act:type>ASSET</act:type>
3254    <act:commodity>
3255      <cmdty:space>ISO4217</cmdty:space>
3256      <cmdty:id>EUR</cmdty:id>
3257    </act:commodity>
3258    <act:commodity-scu>100</act:commodity-scu>
3259    <act:code>1410</act:code>
3260    <act:description>teilw. privat genutze Anschaffungen (?)</act:description>
3261    <act:slots>
3262      <slot>
3263        <slot:key>placeholder</slot:key>
3264        <slot:value type="string">true</slot:value>
3265      </slot>
3266    </act:slots>
3267    <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
3268  </gnc:account>
3269  <gnc:account version="2.0.0">
3270    <act:name>Aufzuteilende Vorsteuer 7%</act:name>
3271    <act:id type="new">360f8b87349e45e433716a8c085558b0</act:id>
3272    <act:type>ASSET</act:type>
3273    <act:commodity>
3274      <cmdty:space>ISO4217</cmdty:space>
3275      <cmdty:id>EUR</cmdty:id>
3276    </act:commodity>
3277    <act:commodity-scu>100</act:commodity-scu>
3278    <act:code>1411</act:code>
3279    <act:parent type="new">186a44919607662c803018c7279ce2ff</act:parent>
3280  </gnc:account>
3281  <gnc:account version="2.0.0">
3282    <act:name>Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
3283    <act:id type="new">004a9182a51709a3772bbd0dbbf56620</act:id>
3284    <act:type>ASSET</act:type>
3285    <act:commodity>
3286      <cmdty:space>ISO4217</cmdty:space>
3287      <cmdty:id>EUR</cmdty:id>
3288    </act:commodity>
3289    <act:commodity-scu>100</act:commodity-scu>
3290    <act:code>1412</act:code>
3291    <act:parent type="new">186a44919607662c803018c7279ce2ff</act:parent>
3292  </gnc:account>
3293  <gnc:account version="2.0.0">
3294    <act:name>Aufzuteilende Vorsteuer 16%</act:name>
3295    <act:id type="new">1bd6188c3e365846096324b2dec9a708</act:id>
3296    <act:type>ASSET</act:type>
3297    <act:commodity>
3298      <cmdty:space>ISO4217</cmdty:space>
3299      <cmdty:id>EUR</cmdty:id>
3300    </act:commodity>
3301    <act:commodity-scu>100</act:commodity-scu>
3302    <act:code>1415</act:code>
3303    <act:parent type="new">186a44919607662c803018c7279ce2ff</act:parent>
3304  </gnc:account>
3305  <gnc:account version="2.0.0">
3306    <act:name>Aufzuteilende Vorsteuer 15%</act:name>
3307    <act:id type="new">0133b7561109570d12f556f7876592d3</act:id>
3308    <act:type>ASSET</act:type>
3309    <act:commodity>
3310      <cmdty:space>ISO4217</cmdty:space>
3311      <cmdty:id>EUR</cmdty:id>
3312    </act:commodity>
3313    <act:commodity-scu>100</act:commodity-scu>
3314    <act:code>1416</act:code>
3315    <act:parent type="new">186a44919607662c803018c7279ce2ff</act:parent>
3316  </gnc:account>
3317  <gnc:account version="2.0.0">
3318    <act:name>Aufzuteilende Vorsteuer nach §§13a/13b UStG</act:name>
3319    <act:id type="new">0a2ec441e8cb70acb3c6c4fa9c5bf170</act:id>
3320    <act:type>ASSET</act:type>
3321    <act:commodity>
3322      <cmdty:space>ISO4217</cmdty:space>
3323      <cmdty:id>EUR</cmdty:id>
3324    </act:commodity>
3325    <act:commodity-scu>100</act:commodity-scu>
3326    <act:code>1417</act:code>
3327    <act:parent type="new">186a44919607662c803018c7279ce2ff</act:parent>
3328  </gnc:account>
3329  <gnc:account version="2.0.0">
3330    <act:name>Aufzuteilende Vorsteuer nach §§13a/13b UStG 16 %</act:name>
3331    <act:id type="new">fa7eaf95d7cbf4b2e8f7e0e6dc4e43e9</act:id>
3332    <act:type>ASSET</act:type>
3333    <act:commodity>
3334      <cmdty:space>ISO4217</cmdty:space>
3335      <cmdty:id>EUR</cmdty:id>
3336    </act:commodity>
3337    <act:commodity-scu>100</act:commodity-scu>
3338    <act:code>1418</act:code>
3339    <act:parent type="new">186a44919607662c803018c7279ce2ff</act:parent>
3340  </gnc:account>
3341  <gnc:account version="2.0.0">
3342    <act:name>Vorsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager</act:name>
3343    <act:id type="new">f1c5609562d1017f8ebbf959673ad4a6</act:id>
3344    <act:type>ASSET</act:type>
3345    <act:commodity>
3346      <cmdty:space>ISO4217</cmdty:space>
3347      <cmdty:id>EUR</cmdty:id>
3348    </act:commodity>
3349    <act:commodity-scu>100</act:commodity-scu>
3350    <act:code>1431</act:code>
3351    <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
3352  </gnc:account>
3353  <gnc:account version="2.0.0">
3354    <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne UStId-Nr</act:name>
3355    <act:id type="new">475e765524da9aaea344273e9012e1c7</act:id>
3356    <act:type>ASSET</act:type>
3357    <act:commodity>
3358      <cmdty:space>ISO4217</cmdty:space>
3359      <cmdty:id>EUR</cmdty:id>
3360    </act:commodity>
3361    <act:commodity-scu>100</act:commodity-scu>
3362    <act:code>1432</act:code>
3363    <act:description>UstVa Zl. 61, Kz. 59</act:description>
3364    <act:slots>
3365      <slot>
3366        <slot:key>tax-related</slot:key>
3367        <slot:value type="integer">1</slot:value>
3368      </slot>
3369      <slot>
3370        <slot:key>tax-US</slot:key>
3371        <slot:value type="frame">
3372          <slot>
3373            <slot:key>code</slot:key>
3374            <slot:value type="string">K59</slot:value>
3375          </slot>
3376        </slot:value>
3377      </slot>
3378    </act:slots>
3379    <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
3380  </gnc:account>
3381  <gnc:account version="2.0.0">
3382    <act:name>Bezahlte Einfuhrumsatzsteuer</act:name>
3383    <act:id type="new">5a174b5b3fd0e62418911ad4be3a8366</act:id>
3384    <act:type>ASSET</act:type>
3385    <act:commodity>
3386      <cmdty:space>ISO4217</cmdty:space>
3387      <cmdty:id>EUR</cmdty:id>
3388    </act:commodity>
3389    <act:commodity-scu>100</act:commodity-scu>
3390    <act:code>1433</act:code>
3391    <act:description>UstVa Zl. 57, Kz. 62</act:description>
3392    <act:slots>
3393      <slot>
3394        <slot:key>tax-related</slot:key>
3395        <slot:value type="integer">1</slot:value>
3396      </slot>
3397      <slot>
3398        <slot:key>tax-US</slot:key>
3399        <slot:value type="frame">
3400          <slot>
3401            <slot:key>code</slot:key>
3402            <slot:value type="string">K62</slot:value>
3403          </slot>
3404        </slot:value>
3405      </slot>
3406    </act:slots>
3407    <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
3408  </gnc:account>
3409  <gnc:account version="2.0.0">
3410    <act:name>Umsatzsteuerforderungen</act:name>
3411    <act:id type="new">2edc2d5252d406f4753b00cd1261acc7</act:id>
3412    <act:type>ASSET</act:type>
3413    <act:commodity>
3414      <cmdty:space>ISO4217</cmdty:space>
3415      <cmdty:id>EUR</cmdty:id>
3416    </act:commodity>
3417    <act:commodity-scu>100</act:commodity-scu>
3418    <act:code>1420</act:code>
3419    <act:description>gegen das Finanzamt</act:description>
3420    <act:slots>
3421      <slot>
3422        <slot:key>placeholder</slot:key>
3423        <slot:value type="string">true</slot:value>
3424      </slot>
3425    </act:slots>
3426    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
3427  </gnc:account>
3428  <gnc:account version="2.0.0">
3429    <act:name>USt-Forderungen laufendes Jahr</act:name>
3430    <act:id type="new">cb6f2c3c4cded0e846ba9773e56bc5ab</act:id>
3431    <act:type>ASSET</act:type>
3432    <act:commodity>
3433      <cmdty:space>ISO4217</cmdty:space>
3434      <cmdty:id>EUR</cmdty:id>
3435    </act:commodity>
3436    <act:commodity-scu>100</act:commodity-scu>
3437    <act:code>1421</act:code>
3438    <act:parent type="new">2edc2d5252d406f4753b00cd1261acc7</act:parent>
3439  </gnc:account>
3440  <gnc:account version="2.0.0">
3441    <act:name>USt-Forderungen Vorjahr</act:name>
3442    <act:id type="new">55aae31fd11e0993c90c14c112a015fa</act:id>
3443    <act:type>ASSET</act:type>
3444    <act:commodity>
3445      <cmdty:space>ISO4217</cmdty:space>
3446      <cmdty:id>EUR</cmdty:id>
3447    </act:commodity>
3448    <act:commodity-scu>100</act:commodity-scu>
3449    <act:code>1422</act:code>
3450    <act:parent type="new">2edc2d5252d406f4753b00cd1261acc7</act:parent>
3451  </gnc:account>
3452  <gnc:account version="2.0.0">
3453    <act:name>USt-Forderungen frühere Jahre</act:name>
3454    <act:id type="new">adf233217e287d4a1e0e7a937b683f80</act:id>
3455    <act:type>ASSET</act:type>
3456    <act:commodity>
3457      <cmdty:space>ISO4217</cmdty:space>
3458      <cmdty:id>EUR</cmdty:id>
3459    </act:commodity>
3460    <act:commodity-scu>100</act:commodity-scu>
3461    <act:code>1425</act:code>
3462    <act:parent type="new">2edc2d5252d406f4753b00cd1261acc7</act:parent>
3463  </gnc:account>
3464  <gnc:account version="2.0.0">
3465    <act:name>Forderungen aus entrichteten Verbrauchsteuern</act:name>
3466    <act:id type="new">18b3c891a597a9bde8882ca184e7437b</act:id>
3467    <act:type>ASSET</act:type>
3468    <act:commodity>
3469      <cmdty:space>ISO4217</cmdty:space>
3470      <cmdty:id>EUR</cmdty:id>
3471    </act:commodity>
3472    <act:commodity-scu>100</act:commodity-scu>
3473    <act:code>1427</act:code>
3474    <act:parent type="new">2edc2d5252d406f4753b00cd1261acc7</act:parent>
3475  </gnc:account>
3476  <gnc:account version="2.0.0">
3477    <act:name>Vorsteuer im Folgejahr abziehbar</act:name>
3478    <act:id type="new">37635437b21e8880cc9f085b162a3169</act:id>
3479    <act:type>ASSET</act:type>
3480    <act:commodity>
3481      <cmdty:space>ISO4217</cmdty:space>
3482      <cmdty:id>EUR</cmdty:id>
3483    </act:commodity>
3484    <act:commodity-scu>100</act:commodity-scu>
3485    <act:code>1434</act:code>
3486    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
3487  </gnc:account>
3488  <gnc:account version="2.0.0">
3489    <act:name>Steuerüberzahlungen</act:name>
3490    <act:id type="new">f48e74b081c647e4b1c9b22ab0e70233</act:id>
3491    <act:type>ASSET</act:type>
3492    <act:commodity>
3493      <cmdty:space>ISO4217</cmdty:space>
3494      <cmdty:id>EUR</cmdty:id>
3495    </act:commodity>
3496    <act:commodity-scu>100</act:commodity-scu>
3497    <act:code>1435</act:code>
3498    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
3499  </gnc:account>
3500  <gnc:account version="2.0.0">
3501    <act:name>Steuererstattungsanspruch gegenüber anderen EG-Ländern</act:name>
3502    <act:id type="new">6fcf71a63a942464cd778ada4a47f9fd</act:id>
3503    <act:type>ASSET</act:type>
3504    <act:commodity>
3505      <cmdty:space>ISO4217</cmdty:space>
3506      <cmdty:id>EUR</cmdty:id>
3507    </act:commodity>
3508    <act:commodity-scu>100</act:commodity-scu>
3509    <act:code>1440</act:code>
3510    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
3511  </gnc:account>
3512  <gnc:account version="2.0.0">
3513    <act:name>Körperschaftsteuerrückforderungen</act:name>
3514    <act:id type="new">2bd8a909e6bfa964829994cfd3d05019</act:id>
3515    <act:type>ASSET</act:type>
3516    <act:commodity>
3517      <cmdty:space>ISO4217</cmdty:space>
3518      <cmdty:id>EUR</cmdty:id>
3519    </act:commodity>
3520    <act:commodity-scu>100</act:commodity-scu>
3521    <act:code>1450</act:code>
3522    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
3523  </gnc:account>
3524  <gnc:account version="2.0.0">
3525    <act:name>Forderungen an das Finanzamt aus abgeführtem Bauabzugsbetrag</act:name>
3526    <act:id type="new">fb32a483713b36e0b908b4b124003319</act:id>
3527    <act:type>ASSET</act:type>
3528    <act:commodity>
3529      <cmdty:space>ISO4217</cmdty:space>
3530      <cmdty:id>EUR</cmdty:id>
3531    </act:commodity>
3532    <act:commodity-scu>100</act:commodity-scu>
3533    <act:code>1456</act:code>
3534    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
3535  </gnc:account>
3536  <gnc:account version="2.0.0">
3537    <act:name>Geldtransit</act:name>
3538    <act:id type="new">4b20aee495f3d43e710806dd9043ed32</act:id>
3539    <act:type>ASSET</act:type>
3540    <act:commodity>
3541      <cmdty:space>ISO4217</cmdty:space>
3542      <cmdty:id>EUR</cmdty:id>
3543    </act:commodity>
3544    <act:commodity-scu>100</act:commodity-scu>
3545    <act:code>1460</act:code>
3546    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
3547  </gnc:account>
3548  <gnc:account version="2.0.0">
3549    <act:name>Gegenkonto Vorsteuer §4/3 EStG</act:name>
3550    <act:id type="new">d8cbb3ed1bbb250b0b9fb83890e6f41d</act:id>
3551    <act:type>ASSET</act:type>
3552    <act:commodity>
3553      <cmdty:space>ISO4217</cmdty:space>
3554      <cmdty:id>EUR</cmdty:id>
3555    </act:commodity>
3556    <act:commodity-scu>100</act:commodity-scu>
3557    <act:code>1480</act:code>
3558    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
3559  </gnc:account>
3560  <gnc:account version="2.0.0">
3561    <act:name>Auflösung Vorsteuer aus Vorjahr §4/3 EStG</act:name>
3562    <act:id type="new">0517452e941c1acfaeed70871bb203b7</act:id>
3563    <act:type>ASSET</act:type>
3564    <act:commodity>
3565      <cmdty:space>ISO4217</cmdty:space>
3566      <cmdty:id>EUR</cmdty:id>
3567    </act:commodity>
3568    <act:commodity-scu>100</act:commodity-scu>
3569    <act:code>1481</act:code>
3570    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
3571  </gnc:account>
3572  <gnc:account version="2.0.0">
3573    <act:name>Vorsteuer aus Investitionen §4/3 EStG</act:name>
3574    <act:id type="new">2069db98a8126e51c56002bcca5af58a</act:id>
3575    <act:type>ASSET</act:type>
3576    <act:commodity>
3577      <cmdty:space>ISO4217</cmdty:space>
3578      <cmdty:id>EUR</cmdty:id>
3579    </act:commodity>
3580    <act:commodity-scu>100</act:commodity-scu>
3581    <act:code>1482</act:code>
3582    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
3583  </gnc:account>
3584  <gnc:account version="2.0.0">
3585    <act:name>Gegenkonto für Vorsteuer nach Durchschnittssätzen für §4 Abs. 3 EStG</act:name>
3586    <act:id type="new">829a214c506d8d13b828f5583a4dda34</act:id>
3587    <act:type>ASSET</act:type>
3588    <act:commodity>
3589      <cmdty:space>ISO4217</cmdty:space>
3590      <cmdty:id>EUR</cmdty:id>
3591    </act:commodity>
3592    <act:commodity-scu>100</act:commodity-scu>
3593    <act:code>1483</act:code>
3594    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
3595  </gnc:account>
3596  <gnc:account version="2.0.0">
3597    <act:name>Verrechnungskonto Gewinnermittlung §4/3 EStG, ergebniswirksam</act:name>
3598    <act:id type="new">157a6372cb0e06f29ffccccf44fd9ca8</act:id>
3599    <act:type>ASSET</act:type>
3600    <act:commodity>
3601      <cmdty:space>ISO4217</cmdty:space>
3602      <cmdty:id>EUR</cmdty:id>
3603    </act:commodity>
3604    <act:commodity-scu>100</act:commodity-scu>
3605    <act:code>1485</act:code>
3606    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
3607  </gnc:account>
3608  <gnc:account version="2.0.0">
3609    <act:name>Verrechnungskonto Gewinnermittlung §4/3 EStG, nicht ergebniswirksam</act:name>
3610    <act:id type="new">3e6b049d9ebf086d641c945c134fe186</act:id>
3611    <act:type>ASSET</act:type>
3612    <act:commodity>
3613      <cmdty:space>ISO4217</cmdty:space>
3614      <cmdty:id>EUR</cmdty:id>
3615    </act:commodity>
3616    <act:commodity-scu>100</act:commodity-scu>
3617    <act:code>1486</act:code>
3618    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
3619  </gnc:account>
3620  <gnc:account version="2.0.0">
3621    <act:name>Verrechnungskonto Ist-Versteuerung</act:name>
3622    <act:id type="new">615aed72631fcf503be61b24a11584b0</act:id>
3623    <act:type>ASSET</act:type>
3624    <act:commodity>
3625      <cmdty:space>ISO4217</cmdty:space>
3626      <cmdty:id>EUR</cmdty:id>
3627    </act:commodity>
3628    <act:commodity-scu>100</act:commodity-scu>
3629    <act:code>1490</act:code>
3630    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
3631  </gnc:account>
3632  <gnc:account version="2.0.0">
3633    <act:name>Verrechnungskonto erhaltene Anzahlungen bei Buchung über Debitoren-Konto</act:name>
3634    <act:id type="new">3edfe3e8df939d83883343e9f2fa654d</act:id>
3635    <act:type>ASSET</act:type>
3636    <act:commodity>
3637      <cmdty:space>ISO4217</cmdty:space>
3638      <cmdty:id>EUR</cmdty:id>
3639    </act:commodity>
3640    <act:commodity-scu>100</act:commodity-scu>
3641    <act:code>1495</act:code>
3642    <act:parent type="new">615aed72631fcf503be61b24a11584b0</act:parent>
3643  </gnc:account>
3644  <gnc:account version="2.0.0">
3645    <act:name>Überleitung Kostenstellen</act:name>
3646    <act:id type="new">1c98364a90a914ea0e57f8a29cb57682</act:id>
3647    <act:type>ASSET</act:type>
3648    <act:commodity>
3649      <cmdty:space>ISO4217</cmdty:space>
3650      <cmdty:id>EUR</cmdty:id>
3651    </act:commodity>
3652    <act:commodity-scu>100</act:commodity-scu>
3653    <act:code>1498</act:code>
3654    <act:parent type="new">615aed72631fcf503be61b24a11584b0</act:parent>
3655  </gnc:account>
3656  <gnc:account version="2.0.0">
3657    <act:name>III. Wertpapiere</act:name>
3658    <act:id type="new">b5f9eb28630b90bc2fca2d7e31a06ab3</act:id>
3659    <act:type>ASSET</act:type>
3660    <act:commodity>
3661      <cmdty:space>ISO4217</cmdty:space>
3662      <cmdty:id>EUR</cmdty:id>
3663    </act:commodity>
3664    <act:commodity-scu>100</act:commodity-scu>
3665    <act:description>1500-1549</act:description>
3666    <act:slots>
3667      <slot>
3668        <slot:key>placeholder</slot:key>
3669        <slot:value type="string">true</slot:value>
3670      </slot>
3671    </act:slots>
3672    <act:parent type="new">3be1aa86d6868b006741b9af6777cf5f</act:parent>
3673  </gnc:account>
3674  <gnc:account version="2.0.0">
3675    <act:name>01. Anteile an verbundenen Unternehmen (Umlaufvermögen)</act:name>
3676    <act:id type="new">4b1c7f834582f0b2f309044fb6854f2a</act:id>
3677    <act:type>ASSET</act:type>
3678    <act:commodity>
3679      <cmdty:space>ISO4217</cmdty:space>
3680      <cmdty:id>EUR</cmdty:id>
3681    </act:commodity>
3682    <act:commodity-scu>100</act:commodity-scu>
3683    <act:code>1500</act:code>
3684    <act:parent type="new">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
3685  </gnc:account>
3686  <gnc:account version="2.0.0">
3687    <act:name>Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft</act:name>
3688    <act:id type="new">0c340aedbae33740071f1d97fe5649f3</act:id>
3689    <act:type>ASSET</act:type>
3690    <act:commodity>
3691      <cmdty:space>ISO4217</cmdty:space>
3692      <cmdty:id>EUR</cmdty:id>
3693    </act:commodity>
3694    <act:commodity-scu>100</act:commodity-scu>
3695    <act:code>1504</act:code>
3696    <act:parent type="new">4b1c7f834582f0b2f309044fb6854f2a</act:parent>
3697  </gnc:account>
3698  <gnc:account version="2.0.0">
3699    <act:name>02. Eigene Anteile</act:name>
3700    <act:id type="new">a05d2c3daddd037a2f49792d7a3b5e00</act:id>
3701    <act:type>ASSET</act:type>
3702    <act:commodity>
3703      <cmdty:space>ISO4217</cmdty:space>
3704      <cmdty:id>EUR</cmdty:id>
3705    </act:commodity>
3706    <act:commodity-scu>100</act:commodity-scu>
3707    <act:code>1505</act:code>
3708    <act:parent type="new">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
3709  </gnc:account>
3710  <gnc:account version="2.0.0">
3711    <act:name>03. sonstige Wertpapiere</act:name>
3712    <act:id type="new">50c6c3e215775bc40d571f027d07dfed</act:id>
3713    <act:type>ASSET</act:type>
3714    <act:commodity>
3715      <cmdty:space>ISO4217</cmdty:space>
3716      <cmdty:id>EUR</cmdty:id>
3717    </act:commodity>
3718    <act:commodity-scu>100</act:commodity-scu>
3719    <act:code>1510</act:code>
3720    <act:parent type="new">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
3721  </gnc:account>
3722  <gnc:account version="2.0.0">
3723    <act:name>Finanzwechsel</act:name>
3724    <act:id type="new">704f62c298712098aba1f53dad369c69</act:id>
3725    <act:type>ASSET</act:type>
3726    <act:commodity>
3727      <cmdty:space>ISO4217</cmdty:space>
3728      <cmdty:id>EUR</cmdty:id>
3729    </act:commodity>
3730    <act:commodity-scu>100</act:commodity-scu>
3731    <act:code>1520</act:code>
3732    <act:parent type="new">50c6c3e215775bc40d571f027d07dfed</act:parent>
3733  </gnc:account>
3734  <gnc:account version="2.0.0">
3735    <act:name>Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2</act:name>
3736    <act:id type="new">7df2f4a320304e79950d7acadf4e7e4b</act:id>
3737    <act:type>ASSET</act:type>
3738    <act:commodity>
3739      <cmdty:space>ISO4217</cmdty:space>
3740      <cmdty:id>EUR</cmdty:id>
3741    </act:commodity>
3742    <act:commodity-scu>100</act:commodity-scu>
3743    <act:code>1525</act:code>
3744    <act:parent type="new">50c6c3e215775bc40d571f027d07dfed</act:parent>
3745  </gnc:account>
3746  <gnc:account version="2.0.0">
3747    <act:name>Wertpapieranlagen im Rahmen der kurzfristigen Finanzdisposition</act:name>
3748    <act:id type="new">69f1728d34c200f18f7902443ac50f61</act:id>
3749    <act:type>ASSET</act:type>
3750    <act:commodity>
3751      <cmdty:space>ISO4217</cmdty:space>
3752      <cmdty:id>EUR</cmdty:id>
3753    </act:commodity>
3754    <act:commodity-scu>100</act:commodity-scu>
3755    <act:code>1530</act:code>
3756    <act:parent type="new">50c6c3e215775bc40d571f027d07dfed</act:parent>
3757  </gnc:account>
3758  <gnc:account version="2.0.0">
3759    <act:name>Schecks</act:name>
3760    <act:id type="new">bdad0b94ab01da3190792e5ddef21490</act:id>
3761    <act:type>ASSET</act:type>
3762    <act:commodity>
3763      <cmdty:space>ISO4217</cmdty:space>
3764      <cmdty:id>EUR</cmdty:id>
3765    </act:commodity>
3766    <act:commodity-scu>100</act:commodity-scu>
3767    <act:code>1550</act:code>
3768    <act:parent type="new">50c6c3e215775bc40d571f027d07dfed</act:parent>
3769  </gnc:account>
3770  <gnc:account version="2.0.0">
3771    <act:name>IV. Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks</act:name>
3772    <act:id type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:id>
3773    <act:type>ASSET</act:type>
3774    <act:commodity>
3775      <cmdty:space>ISO4217</cmdty:space>
3776      <cmdty:id>EUR</cmdty:id>
3777    </act:commodity>
3778    <act:commodity-scu>100</act:commodity-scu>
3779    <act:description>1550-1899</act:description>
3780    <act:slots>
3781      <slot>
3782        <slot:key>placeholder</slot:key>
3783        <slot:value type="string">true</slot:value>
3784      </slot>
3785      <slot>
3786        <slot:key>last-num</slot:key>
3787        <slot:value type="string">1</slot:value>
3788      </slot>
3789    </act:slots>
3790    <act:parent type="new">3be1aa86d6868b006741b9af6777cf5f</act:parent>
3791  </gnc:account>
3792  <gnc:account version="2.0.0">
3793    <act:name>Kasse</act:name>
3794    <act:id type="new">9245a7abb3a1df7c26c1b189cceb84b1</act:id>
3795    <act:type>CASH</act:type>
3796    <act:commodity>
3797      <cmdty:space>ISO4217</cmdty:space>
3798      <cmdty:id>EUR</cmdty:id>
3799    </act:commodity>
3800    <act:commodity-scu>100</act:commodity-scu>
3801    <act:code>1600</act:code>
3802    <act:slots>
3803      <slot>
3804        <slot:key>placeholder</slot:key>
3805        <slot:value type="string">true</slot:value>
3806      </slot>
3807      <slot>
3808        <slot:key>last-num</slot:key>
3809        <slot:value type="string">1</slot:value>
3810      </slot>
3811    </act:slots>
3812    <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
3813  </gnc:account>
3814  <gnc:account version="2.0.0">
3815    <act:name>Postbank</act:name>
3816    <act:id type="new">e6f2ce6d2586345f309cf8bc699ee51c</act:id>
3817    <act:type>BANK</act:type>
3818    <act:commodity>
3819      <cmdty:space>ISO4217</cmdty:space>
3820      <cmdty:id>EUR</cmdty:id>
3821    </act:commodity>
3822    <act:commodity-scu>100</act:commodity-scu>
3823    <act:code>1700</act:code>
3824    <act:slots>
3825      <slot>
3826        <slot:key>placeholder</slot:key>
3827        <slot:value type="string">true</slot:value>
3828      </slot>
3829    </act:slots>
3830    <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
3831  </gnc:account>
3832  <gnc:account version="2.0.0">
3833    <act:name>LZB-Guthaben</act:name>
3834    <act:id type="new">00fcc4a0a593fde6d2e69fa0a43457c7</act:id>
3835    <act:type>BANK</act:type>
3836    <act:commodity>
3837      <cmdty:space>ISO4217</cmdty:space>
3838      <cmdty:id>EUR</cmdty:id>
3839    </act:commodity>
3840    <act:commodity-scu>100</act:commodity-scu>
3841    <act:code>1780</act:code>
3842    <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
3843  </gnc:account>
3844  <gnc:account version="2.0.0">
3845    <act:name>Bundesbankguthaben</act:name>
3846    <act:id type="new">e14d7ec4efeb3f44330cf75c493f973f</act:id>
3847    <act:type>BANK</act:type>
3848    <act:commodity>
3849      <cmdty:space>ISO4217</cmdty:space>
3850      <cmdty:id>EUR</cmdty:id>
3851    </act:commodity>
3852    <act:commodity-scu>100</act:commodity-scu>
3853    <act:code>1790</act:code>
3854    <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
3855  </gnc:account>
3856  <gnc:account version="2.0.0">
3857    <act:name>Bank</act:name>
3858    <act:id type="new">a6cbdb0ce80ebaf004775ec7fcfd402f</act:id>
3859    <act:type>BANK</act:type>
3860    <act:commodity>
3861      <cmdty:space>ISO4217</cmdty:space>
3862      <cmdty:id>EUR</cmdty:id>
3863    </act:commodity>
3864    <act:commodity-scu>100</act:commodity-scu>
3865    <act:non-standard-scu/>
3866    <act:code>1800</act:code>
3867    <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
3868  </gnc:account>
3869  <gnc:account version="2.0.0">
3870    <act:name>Finanzmittelanlagen im Rahmen der kurzfristigen Finanzdisposition</act:name>
3871    <act:id type="new">50c81ea1a8fbde8690fcc0810bc30695</act:id>
3872    <act:type>BANK</act:type>
3873    <act:commodity>
3874      <cmdty:space>ISO4217</cmdty:space>
3875      <cmdty:id>EUR</cmdty:id>
3876    </act:commodity>
3877    <act:commodity-scu>100</act:commodity-scu>
3878    <act:code>1890</act:code>
3879    <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
3880  </gnc:account>
3881  <gnc:account version="2.0.0">
3882    <act:name>C. Rechnungsabgrenzungsposten Umlaufvermögen</act:name>
3883    <act:id type="new">12ee644791faadaee9c46305b8932295</act:id>
3884    <act:type>ASSET</act:type>
3885    <act:commodity>
3886      <cmdty:space>ISO4217</cmdty:space>
3887      <cmdty:id>EUR</cmdty:id>
3888    </act:commodity>
3889    <act:commodity-scu>100</act:commodity-scu>
3890    <act:description>Rechnungsabgrenzungsposten</act:description>
3891    <act:slots>
3892      <slot>
3893        <slot:key>placeholder</slot:key>
3894        <slot:value type="string">true</slot:value>
3895      </slot>
3896      <slot>
3897        <slot:key>notes</slot:key>
3898        <slot:value type="string">1900-1999</slot:value>
3899      </slot>
3900    </act:slots>
3901    <act:parent type="new">5431c68bfabcf5fdbef88abedd861198</act:parent>
3902  </gnc:account>
3903  <gnc:account version="2.0.0">
3904    <act:name>Aktive Rechnungsabgrenzung</act:name>
3905    <act:id type="new">4e5d0f817835ddf3b0e9e68135cb873c</act:id>
3906    <act:type>ASSET</act:type>
3907    <act:commodity>
3908      <cmdty:space>ISO4217</cmdty:space>
3909      <cmdty:id>EUR</cmdty:id>
3910    </act:commodity>
3911    <act:commodity-scu>100</act:commodity-scu>
3912    <act:code>1900</act:code>
3913    <act:slots>
3914      <slot>
3915        <slot:key>placeholder</slot:key>
3916        <slot:value type="string">true</slot:value>
3917      </slot>
3918    </act:slots>
3919    <act:parent type="new">12ee644791faadaee9c46305b8932295</act:parent>
3920  </gnc:account>
3921  <gnc:account version="2.0.0">
3922    <act:name>Als Aufwand berücksichtigte Zölle und Verbrauchsteuern auf Vorräte</act:name>
3923    <act:id type="new">343f569c0be41b997bc2a6d170630cf2</act:id>
3924    <act:type>ASSET</act:type>
3925    <act:commodity>
3926      <cmdty:space>ISO4217</cmdty:space>
3927      <cmdty:id>EUR</cmdty:id>
3928    </act:commodity>
3929    <act:commodity-scu>100</act:commodity-scu>
3930    <act:code>1920</act:code>
3931    <act:parent type="new">4e5d0f817835ddf3b0e9e68135cb873c</act:parent>
3932  </gnc:account>
3933  <gnc:account version="2.0.0">
3934    <act:name>Als Aufwand berücksichtigte Umsatzsteuer auf Anzahlungen</act:name>
3935    <act:id type="new">88e555c3ff54038607ef4ac4384276c1</act:id>
3936    <act:type>ASSET</act:type>
3937    <act:commodity>
3938      <cmdty:space>ISO4217</cmdty:space>
3939      <cmdty:id>EUR</cmdty:id>
3940    </act:commodity>
3941    <act:commodity-scu>100</act:commodity-scu>
3942    <act:code>1930</act:code>
3943    <act:parent type="new">4e5d0f817835ddf3b0e9e68135cb873c</act:parent>
3944  </gnc:account>
3945  <gnc:account version="2.0.0">
3946    <act:name>Damnum/Disagio</act:name>
3947    <act:id type="new">b9a03a4e2ef94b9339bf07e62ba503b5</act:id>
3948    <act:type>ASSET</act:type>
3949    <act:commodity>
3950      <cmdty:space>ISO4217</cmdty:space>
3951      <cmdty:id>EUR</cmdty:id>
3952    </act:commodity>
3953    <act:commodity-scu>100</act:commodity-scu>
3954    <act:code>1940</act:code>
3955    <act:parent type="new">4e5d0f817835ddf3b0e9e68135cb873c</act:parent>
3956  </gnc:account>
3957  <gnc:account version="2.0.0">
3958    <act:name>Abgrenzung aktive latente Steuern</act:name>
3959    <act:id type="new">dbb3af622ecc7226812396638dd49b5c</act:id>
3960    <act:type>ASSET</act:type>
3961    <act:commodity>
3962      <cmdty:space>ISO4217</cmdty:space>
3963      <cmdty:id>EUR</cmdty:id>
3964    </act:commodity>
3965    <act:commodity-scu>100</act:commodity-scu>
3966    <act:code>1950</act:code>
3967    <act:description>§274 HGB</act:description>
3968    <act:slots>
3969      <slot>
3970        <slot:key>placeholder</slot:key>
3971        <slot:value type="string">true</slot:value>
3972      </slot>
3973      <slot>
3974        <slot:key>notes</slot:key>
3975        <slot:value type="string">WertaufholungsGEBOT in Handelsbilanz - WertaufholungsVERBOT in Steuerbilanz</slot:value>
3976      </slot>
3977    </act:slots>
3978    <act:parent type="new">12ee644791faadaee9c46305b8932295</act:parent>
3979  </gnc:account>
3980  <gnc:account version="2.0.0">
3981    <act:name>Passiva</act:name>
3982    <act:id type="new">67e3afb8f6e39be571749da7aa113b2e</act:id>
3983    <act:type>LIABILITY</act:type>
3984    <act:commodity>
3985      <cmdty:space>ISO4217</cmdty:space>
3986      <cmdty:id>EUR</cmdty:id>
3987    </act:commodity>
3988    <act:commodity-scu>100</act:commodity-scu>
3989    <act:description>Passiva = Kapitalherkunft</act:description>
3990    <act:slots>
3991      <slot>
3992        <slot:key>placeholder</slot:key>
3993        <slot:value type="string">true</slot:value>
3994      </slot>
3995    </act:slots>
3996    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
3997  </gnc:account>
3998  <gnc:account version="2.0.0">
3999    <act:name>A. Eigenkapital</act:name>
4000    <act:id type="new">e5cb03707f1435c681379f2924800bd3</act:id>
4001    <act:type>LIABILITY</act:type>
4002    <act:commodity>
4003      <cmdty:space>ISO4217</cmdty:space>
4004      <cmdty:id>EUR</cmdty:id>
4005    </act:commodity>
4006    <act:commodity-scu>100</act:commodity-scu>
4007    <act:slots>
4008      <slot>
4009        <slot:key>placeholder</slot:key>
4010        <slot:value type="string">true</slot:value>
4011      </slot>
4012    </act:slots>
4013    <act:parent type="new">67e3afb8f6e39be571749da7aa113b2e</act:parent>
4014  </gnc:account>
4015  <gnc:account version="2.0.0">
4016    <act:name>a) Personengesellschaft</act:name>
4017    <act:id type="new">411ea1d84113310d5129ff98c4bb2397</act:id>
4018    <act:type>LIABILITY</act:type>
4019    <act:commodity>
4020      <cmdty:space>ISO4217</cmdty:space>
4021      <cmdty:id>EUR</cmdty:id>
4022    </act:commodity>
4023    <act:commodity-scu>100</act:commodity-scu>
4024    <act:slots>
4025      <slot>
4026        <slot:key>placeholder</slot:key>
4027        <slot:value type="string">true</slot:value>
4028      </slot>
4029    </act:slots>
4030    <act:parent type="new">e5cb03707f1435c681379f2924800bd3</act:parent>
4031  </gnc:account>
4032  <gnc:account version="2.0.0">
4033    <act:name>I. Kapital / Vollhafter / Einzelunternehmer</act:name>
4034    <act:id type="new">19972a0e65d1f25f0878a3b9fba9343f</act:id>
4035    <act:type>LIABILITY</act:type>
4036    <act:commodity>
4037      <cmdty:space>ISO4217</cmdty:space>
4038      <cmdty:id>EUR</cmdty:id>
4039    </act:commodity>
4040    <act:commodity-scu>100</act:commodity-scu>
4041    <act:description>Personengesellschaften</act:description>
4042    <act:slots>
4043      <slot>
4044        <slot:key>placeholder</slot:key>
4045        <slot:value type="string">true</slot:value>
4046      </slot>
4047    </act:slots>
4048    <act:parent type="new">411ea1d84113310d5129ff98c4bb2397</act:parent>
4049  </gnc:account>
4050  <gnc:account version="2.0.0">
4051    <act:name>Festkapital</act:name>
4052    <act:id type="new">59977885c98ae6b07c92795deafd9c80</act:id>
4053    <act:type>LIABILITY</act:type>
4054    <act:commodity>
4055      <cmdty:space>ISO4217</cmdty:space>
4056      <cmdty:id>EUR</cmdty:id>
4057    </act:commodity>
4058    <act:commodity-scu>100</act:commodity-scu>
4059    <act:code>2000</act:code>
4060    <act:parent type="new">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
4061  </gnc:account>
4062  <gnc:account version="2.0.0">
4063    <act:name>Variables Kapital</act:name>
4064    <act:id type="new">9cd3e7bdd52547af02d5724aceb85def</act:id>
4065    <act:type>LIABILITY</act:type>
4066    <act:commodity>
4067      <cmdty:space>ISO4217</cmdty:space>
4068      <cmdty:id>EUR</cmdty:id>
4069    </act:commodity>
4070    <act:commodity-scu>100</act:commodity-scu>
4071    <act:code>2010</act:code>
4072    <act:parent type="new">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
4073  </gnc:account>
4074  <gnc:account version="2.0.0">
4075    <act:name>Gesellschafter-Darlehen</act:name>
4076    <act:id type="new">510bd9ea7b4302ed86cdc68a96dc2bdf</act:id>
4077    <act:type>LIABILITY</act:type>
4078    <act:commodity>
4079      <cmdty:space>ISO4217</cmdty:space>
4080      <cmdty:id>EUR</cmdty:id>
4081    </act:commodity>
4082    <act:commodity-scu>100</act:commodity-scu>
4083    <act:code>2020</act:code>
4084    <act:parent type="new">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
4085  </gnc:account>
4086  <gnc:account version="2.0.0">
4087    <act:name>II. Kapital / Teilhafter</act:name>
4088    <act:id type="new">9caf6e580a978dba2f91d63e21422abd</act:id>
4089    <act:type>LIABILITY</act:type>
4090    <act:commodity>
4091      <cmdty:space>ISO4217</cmdty:space>
4092      <cmdty:id>EUR</cmdty:id>
4093    </act:commodity>
4094    <act:commodity-scu>100</act:commodity-scu>
4095    <act:description>Kommanditisten</act:description>
4096    <act:slots>
4097      <slot>
4098        <slot:key>placeholder</slot:key>
4099        <slot:value type="string">true</slot:value>
4100      </slot>
4101    </act:slots>
4102    <act:parent type="new">411ea1d84113310d5129ff98c4bb2397</act:parent>
4103  </gnc:account>
4104  <gnc:account version="2.0.0">
4105    <act:name>Kommandit-Kapital</act:name>
4106    <act:id type="new">3c954281df44d8574f3c65bcca0e0166</act:id>
4107    <act:type>LIABILITY</act:type>
4108    <act:commodity>
4109      <cmdty:space>ISO4217</cmdty:space>
4110      <cmdty:id>EUR</cmdty:id>
4111    </act:commodity>
4112    <act:commodity-scu>100</act:commodity-scu>
4113    <act:code>2050</act:code>
4114    <act:parent type="new">9caf6e580a978dba2f91d63e21422abd</act:parent>
4115  </gnc:account>
4116  <gnc:account version="2.0.0">
4117    <act:name>Verlustausgleichskonto</act:name>
4118    <act:id type="new">67c5ae49e49b2644a1556caae7d16087</act:id>
4119    <act:type>LIABILITY</act:type>
4120    <act:commodity>
4121      <cmdty:space>ISO4217</cmdty:space>
4122      <cmdty:id>EUR</cmdty:id>
4123    </act:commodity>
4124    <act:commodity-scu>100</act:commodity-scu>
4125    <act:code>2060</act:code>
4126    <act:parent type="new">9caf6e580a978dba2f91d63e21422abd</act:parent>
4127  </gnc:account>
4128  <gnc:account version="2.0.0">
4129    <act:name>Gesellschafter-Darlehen</act:name>
4130    <act:id type="new">b6a4c65bba59f35f88a7fcf242681d73</act:id>
4131    <act:type>LIABILITY</act:type>
4132    <act:commodity>
4133      <cmdty:space>ISO4217</cmdty:space>
4134      <cmdty:id>EUR</cmdty:id>
4135    </act:commodity>
4136    <act:commodity-scu>100</act:commodity-scu>
4137    <act:code>2070</act:code>
4138    <act:parent type="new">9caf6e580a978dba2f91d63e21422abd</act:parent>
4139  </gnc:account>
4140  <gnc:account version="2.0.0">
4141    <act:name>III. Privat Vollhafter/Einzelunternehmer</act:name>
4142    <act:id type="new">223774b3d08279ba3dde4eed5aadd74d</act:id>
4143    <act:type>LIABILITY</act:type>
4144    <act:commodity>
4145      <cmdty:space>ISO4217</cmdty:space>
4146      <cmdty:id>EUR</cmdty:id>
4147    </act:commodity>
4148    <act:commodity-scu>100</act:commodity-scu>
4149    <act:slots>
4150      <slot>
4151        <slot:key>placeholder</slot:key>
4152        <slot:value type="string">true</slot:value>
4153      </slot>
4154    </act:slots>
4155    <act:parent type="new">411ea1d84113310d5129ff98c4bb2397</act:parent>
4156  </gnc:account>
4157  <gnc:account version="2.0.0">
4158    <act:name>Privatentnahmen allgemein</act:name>
4159    <act:id type="new">b2ee858040dde5ec3445ac52d04c3cf3</act:id>
4160    <act:type>LIABILITY</act:type>
4161    <act:commodity>
4162      <cmdty:space>ISO4217</cmdty:space>
4163      <cmdty:id>EUR</cmdty:id>
4164    </act:commodity>
4165    <act:commodity-scu>100</act:commodity-scu>
4166    <act:code>2100</act:code>
4167    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
4168  </gnc:account>
4169  <gnc:account version="2.0.0">
4170    <act:name>Unentgeltliche Wertabgaben</act:name>
4171    <act:id type="new">d3b6f78d94b3c715fee1869ba840940e</act:id>
4172    <act:type>LIABILITY</act:type>
4173    <act:commodity>
4174      <cmdty:space>ISO4217</cmdty:space>
4175      <cmdty:id>EUR</cmdty:id>
4176    </act:commodity>
4177    <act:commodity-scu>100</act:commodity-scu>
4178    <act:code>2130</act:code>
4179    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
4180  </gnc:account>
4181  <gnc:account version="2.0.0">
4182    <act:name>Privatsteuern</act:name>
4183    <act:id type="new">0fe59475e845ed982f6364e11a23f4c4</act:id>
4184    <act:type>LIABILITY</act:type>
4185    <act:commodity>
4186      <cmdty:space>ISO4217</cmdty:space>
4187      <cmdty:id>EUR</cmdty:id>
4188    </act:commodity>
4189    <act:commodity-scu>100</act:commodity-scu>
4190    <act:code>2150</act:code>
4191    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
4192  </gnc:account>
4193  <gnc:account version="2.0.0">
4194    <act:name>Privateinlagen</act:name>
4195    <act:id type="new">2a033094deb4952168c2707e09f4399b</act:id>
4196    <act:type>LIABILITY</act:type>
4197    <act:commodity>
4198      <cmdty:space>ISO4217</cmdty:space>
4199      <cmdty:id>EUR</cmdty:id>
4200    </act:commodity>
4201    <act:commodity-scu>100</act:commodity-scu>
4202    <act:code>2180</act:code>
4203    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
4204  </gnc:account>
4205  <gnc:account version="2.0.0">
4206    <act:name>Sonderausgaben beschränkt abzugsfähig</act:name>
4207    <act:id type="new">b67273f42938d1d39eed2849ca07ee2f</act:id>
4208    <act:type>LIABILITY</act:type>
4209    <act:commodity>
4210      <cmdty:space>ISO4217</cmdty:space>
4211      <cmdty:id>EUR</cmdty:id>
4212    </act:commodity>
4213    <act:commodity-scu>100</act:commodity-scu>
4214    <act:code>2200</act:code>
4215    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
4216  </gnc:account>
4217  <gnc:account version="2.0.0">
4218    <act:name>Sonderausgaben unbeschränkt abzugsfähig</act:name>
4219    <act:id type="new">8bec075a500d3b055167fff7466895b1</act:id>
4220    <act:type>LIABILITY</act:type>
4221    <act:commodity>
4222      <cmdty:space>ISO4217</cmdty:space>
4223      <cmdty:id>EUR</cmdty:id>
4224    </act:commodity>
4225    <act:commodity-scu>100</act:commodity-scu>
4226    <act:code>2230</act:code>
4227    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
4228  </gnc:account>
4229  <gnc:account version="2.0.0">
4230    <act:name>Zuwendungen, Spenden -79</act:name>
4231    <act:id type="new">48fcfc0c5a5ba9dec3aa86884e8d8486</act:id>
4232    <act:type>LIABILITY</act:type>
4233    <act:commodity>
4234      <cmdty:space>ISO4217</cmdty:space>
4235      <cmdty:id>EUR</cmdty:id>
4236    </act:commodity>
4237    <act:commodity-scu>100</act:commodity-scu>
4238    <act:code>2250</act:code>
4239    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
4240  </gnc:account>
4241  <gnc:account version="2.0.0">
4242    <act:name>Außergewöhnliche Belastungen</act:name>
4243    <act:id type="new">5f90b9ca2727a10f6cc1265888f5fecb</act:id>
4244    <act:type>LIABILITY</act:type>
4245    <act:commodity>
4246      <cmdty:space>ISO4217</cmdty:space>
4247      <cmdty:id>EUR</cmdty:id>
4248    </act:commodity>
4249    <act:commodity-scu>100</act:commodity-scu>
4250    <act:code>2280</act:code>
4251    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
4252  </gnc:account>
4253  <gnc:account version="2.0.0">
4254    <act:name>Grundstücksaufwand</act:name>
4255    <act:id type="new">96c988dc23477e26e65a53edfe50ef76</act:id>
4256    <act:type>LIABILITY</act:type>
4257    <act:commodity>
4258      <cmdty:space>ISO4217</cmdty:space>
4259      <cmdty:id>EUR</cmdty:id>
4260    </act:commodity>
4261    <act:commodity-scu>100</act:commodity-scu>
4262    <act:code>2300</act:code>
4263    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
4264  </gnc:account>
4265  <gnc:account version="2.0.0">
4266    <act:name>Grundstücksaufwand (Umsatzsteuerschlüssel möglich)</act:name>
4267    <act:id type="new">72a7ebcf427e061ae1663692fbb7417c</act:id>
4268    <act:type>LIABILITY</act:type>
4269    <act:commodity>
4270      <cmdty:space>ISO4217</cmdty:space>
4271      <cmdty:id>EUR</cmdty:id>
4272    </act:commodity>
4273    <act:commodity-scu>100</act:commodity-scu>
4274    <act:code>2349</act:code>
4275    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
4276  </gnc:account>
4277  <gnc:account version="2.0.0">
4278    <act:name>Grundstücksertrag</act:name>
4279    <act:id type="new">f6647a66579951fd2e6f52837757c079</act:id>
4280    <act:type>LIABILITY</act:type>
4281    <act:commodity>
4282      <cmdty:space>ISO4217</cmdty:space>
4283      <cmdty:id>EUR</cmdty:id>
4284    </act:commodity>
4285    <act:commodity-scu>100</act:commodity-scu>
4286    <act:code>2350</act:code>
4287    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
4288  </gnc:account>
4289  <gnc:account version="2.0.0">
4290    <act:name>Grundstücksertrag (Umsatzsteuerschlüssel möglich)</act:name>
4291    <act:id type="new">08aabbc2190e41e7d0c0fa40c3ffec4c</act:id>
4292    <act:type>LIABILITY</act:type>
4293    <act:commodity>
4294      <cmdty:space>ISO4217</cmdty:space>
4295      <cmdty:id>EUR</cmdty:id>
4296    </act:commodity>
4297    <act:commodity-scu>100</act:commodity-scu>
4298    <act:code>2399</act:code>
4299    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
4300  </gnc:account>
4301  <gnc:account version="2.0.0">
4302    <act:name>IV. Privat Teilhafter</act:name>
4303    <act:id type="new">3260c1391626c6d4390a92d314f6d047</act:id>
4304    <act:type>LIABILITY</act:type>
4305    <act:commodity>
4306      <cmdty:space>ISO4217</cmdty:space>
4307      <cmdty:id>EUR</cmdty:id>
4308    </act:commodity>
4309    <act:commodity-scu>100</act:commodity-scu>
4310    <act:slots>
4311      <slot>
4312        <slot:key>placeholder</slot:key>
4313        <slot:value type="string">true</slot:value>
4314      </slot>
4315    </act:slots>
4316    <act:parent type="new">411ea1d84113310d5129ff98c4bb2397</act:parent>
4317  </gnc:account>
4318  <gnc:account version="2.0.0">
4319    <act:name>Privatentnahmen allgemein</act:name>
4320    <act:id type="new">ccef518edc143959a8f6e15140bfc6cf</act:id>
4321    <act:type>LIABILITY</act:type>
4322    <act:commodity>
4323      <cmdty:space>ISO4217</cmdty:space>
4324      <cmdty:id>EUR</cmdty:id>
4325    </act:commodity>
4326    <act:commodity-scu>100</act:commodity-scu>
4327    <act:code>2500</act:code>
4328    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
4329  </gnc:account>
4330  <gnc:account version="2.0.0">
4331    <act:name>Unentgeltliche Wertabgaben</act:name>
4332    <act:id type="new">f5a464d13ca7974ba624215870a7becf</act:id>
4333    <act:type>LIABILITY</act:type>
4334    <act:commodity>
4335      <cmdty:space>ISO4217</cmdty:space>
4336      <cmdty:id>EUR</cmdty:id>
4337    </act:commodity>
4338    <act:commodity-scu>100</act:commodity-scu>
4339    <act:code>2530</act:code>
4340    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
4341  </gnc:account>
4342  <gnc:account version="2.0.0">
4343    <act:name>Privatsteuern</act:name>
4344    <act:id type="new">1cc10731942870eabd87e1b1240533b1</act:id>
4345    <act:type>LIABILITY</act:type>
4346    <act:commodity>
4347      <cmdty:space>ISO4217</cmdty:space>
4348      <cmdty:id>EUR</cmdty:id>
4349    </act:commodity>
4350    <act:commodity-scu>100</act:commodity-scu>
4351    <act:code>2550</act:code>
4352    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
4353  </gnc:account>
4354  <gnc:account version="2.0.0">
4355    <act:name>Privateinlagen</act:name>
4356    <act:id type="new">2597402bbf96d0a7fc86a51e40841658</act:id>
4357    <act:type>LIABILITY</act:type>
4358    <act:commodity>
4359      <cmdty:space>ISO4217</cmdty:space>
4360      <cmdty:id>EUR</cmdty:id>
4361    </act:commodity>
4362    <act:commodity-scu>100</act:commodity-scu>
4363    <act:code>2580</act:code>
4364    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
4365  </gnc:account>
4366  <gnc:account version="2.0.0">
4367    <act:name>Sonderausgaben beschränkt abzugsfähig</act:name>
4368    <act:id type="new">b39f65148525062daccd1683d69b1ee4</act:id>
4369    <act:type>LIABILITY</act:type>
4370    <act:commodity>
4371      <cmdty:space>ISO4217</cmdty:space>
4372      <cmdty:id>EUR</cmdty:id>
4373    </act:commodity>
4374    <act:commodity-scu>100</act:commodity-scu>
4375    <act:code>2600</act:code>
4376    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
4377  </gnc:account>
4378  <gnc:account version="2.0.0">
4379    <act:name>Sonderausgaben unbeschränkt abzugsfähig</act:name>
4380    <act:id type="new">7467f8a6ef73c52be48280a7763b8f89</act:id>
4381    <act:type>LIABILITY</act:type>
4382    <act:commodity>
4383      <cmdty:space>ISO4217</cmdty:space>
4384      <cmdty:id>EUR</cmdty:id>
4385    </act:commodity>
4386    <act:commodity-scu>100</act:commodity-scu>
4387    <act:code>2630</act:code>
4388    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
4389  </gnc:account>
4390  <gnc:account version="2.0.0">
4391    <act:name>Zuwendungen, Spenden -79</act:name>
4392    <act:id type="new">95a416a05730e7ddf16fcd972eab82b6</act:id>
4393    <act:type>LIABILITY</act:type>
4394    <act:commodity>
4395      <cmdty:space>ISO4217</cmdty:space>
4396      <cmdty:id>EUR</cmdty:id>
4397    </act:commodity>
4398    <act:commodity-scu>100</act:commodity-scu>
4399    <act:code>2650</act:code>
4400    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
4401  </gnc:account>
4402  <gnc:account version="2.0.0">
4403    <act:name>Außergewöhnliche Belastungen</act:name>
4404    <act:id type="new">f72a6b73266afe3abd1ed1ea15ec15c0</act:id>
4405    <act:type>LIABILITY</act:type>
4406    <act:commodity>
4407      <cmdty:space>ISO4217</cmdty:space>
4408      <cmdty:id>EUR</cmdty:id>
4409    </act:commodity>
4410    <act:commodity-scu>100</act:commodity-scu>
4411    <act:code>2680</act:code>
4412    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
4413  </gnc:account>
4414  <gnc:account version="2.0.0">
4415    <act:name>Grundstücksaufwand</act:name>
4416    <act:id type="new">0aa1e75976bb432fb077934f24eecff7</act:id>
4417    <act:type>LIABILITY</act:type>
4418    <act:commodity>
4419      <cmdty:space>ISO4217</cmdty:space>
4420      <cmdty:id>EUR</cmdty:id>
4421    </act:commodity>
4422    <act:commodity-scu>100</act:commodity-scu>
4423    <act:code>2700</act:code>
4424    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
4425  </gnc:account>
4426  <gnc:account version="2.0.0">
4427    <act:name>Grundstücksertrag</act:name>
4428    <act:id type="new">d0be4be6b726e6595f18798ebd92fbbb</act:id>
4429    <act:type>LIABILITY</act:type>
4430    <act:commodity>
4431      <cmdty:space>ISO4217</cmdty:space>
4432      <cmdty:id>EUR</cmdty:id>
4433    </act:commodity>
4434    <act:commodity-scu>100</act:commodity-scu>
4435    <act:code>2750</act:code>
4436    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
4437  </gnc:account>
4438  <gnc:account version="2.0.0">
4439    <act:name>b) Kapitalgesellschaft</act:name>
4440    <act:id type="new">74e3a2129a8919b314a0d3ca7ecd5028</act:id>
4441    <act:type>LIABILITY</act:type>
4442    <act:commodity>
4443      <cmdty:space>ISO4217</cmdty:space>
4444      <cmdty:id>EUR</cmdty:id>
4445    </act:commodity>
4446    <act:commodity-scu>100</act:commodity-scu>
4447    <act:slots>
4448      <slot>
4449        <slot:key>placeholder</slot:key>
4450        <slot:value type="string">true</slot:value>
4451      </slot>
4452    </act:slots>
4453    <act:parent type="new">e5cb03707f1435c681379f2924800bd3</act:parent>
4454  </gnc:account>
4455  <gnc:account version="2.0.0">
4456    <act:name>I. Gezeichnetes Kapital</act:name>
4457    <act:id type="new">5eeae8dd31cc6836e2af04d1e3bf00fd</act:id>
4458    <act:type>LIABILITY</act:type>
4459    <act:commodity>
4460      <cmdty:space>ISO4217</cmdty:space>
4461      <cmdty:id>EUR</cmdty:id>
4462    </act:commodity>
4463    <act:commodity-scu>100</act:commodity-scu>
4464    <act:slots>
4465      <slot>
4466        <slot:key>placeholder</slot:key>
4467        <slot:value type="string">true</slot:value>
4468      </slot>
4469    </act:slots>
4470    <act:parent type="new">74e3a2129a8919b314a0d3ca7ecd5028</act:parent>
4471  </gnc:account>
4472  <gnc:account version="2.0.0">
4473    <act:name>Gezeichnetes Kapital</act:name>
4474    <act:id type="new">dcc9a84103bec5c02c2201840726a54e</act:id>
4475    <act:type>LIABILITY</act:type>
4476    <act:commodity>
4477      <cmdty:space>ISO4217</cmdty:space>
4478      <cmdty:id>EUR</cmdty:id>
4479    </act:commodity>
4480    <act:commodity-scu>100</act:commodity-scu>
4481    <act:code>2900</act:code>
4482    <act:parent type="new">5eeae8dd31cc6836e2af04d1e3bf00fd</act:parent>
4483  </gnc:account>
4484  <gnc:account version="2.0.0">
4485    <act:name>Ausstehende Einlagen auf das gezeichnete Kapital, nicht eingefordert</act:name>
4486    <act:id type="new">871188ec82d324b942df1d74248516ca</act:id>
4487    <act:type>LIABILITY</act:type>
4488    <act:commodity>
4489      <cmdty:space>ISO4217</cmdty:space>
4490      <cmdty:id>EUR</cmdty:id>
4491    </act:commodity>
4492    <act:commodity-scu>100</act:commodity-scu>
4493    <act:code>2910</act:code>
4494    <act:description>Passivausweis, von gezeichnetem Kapital offen abgesetzt; eingeforderte ausstehende Einlagen s. Konto 1298</act:description>
4495    <act:slots>
4496      <slot>
4497        <slot:key>notes</slot:key>
4498        <slot:value type="string">Aktivausweis: 0001</slot:value>
4499      </slot>
4500    </act:slots>
4501    <act:parent type="new">5eeae8dd31cc6836e2af04d1e3bf00fd</act:parent>
4502  </gnc:account>
4503  <gnc:account version="2.0.0">
4504    <act:name>II. Kapitalrücklage</act:name>
4505    <act:id type="new">a5e82f2d37d71d8778bbf7debb5ef5e3</act:id>
4506    <act:type>LIABILITY</act:type>
4507    <act:commodity>
4508      <cmdty:space>ISO4217</cmdty:space>
4509      <cmdty:id>EUR</cmdty:id>
4510    </act:commodity>
4511    <act:commodity-scu>100</act:commodity-scu>
4512    <act:slots>
4513      <slot>
4514        <slot:key>placeholder</slot:key>
4515        <slot:value type="string">true</slot:value>
4516      </slot>
4517    </act:slots>
4518    <act:parent type="new">74e3a2129a8919b314a0d3ca7ecd5028</act:parent>
4519  </gnc:account>
4520  <gnc:account version="2.0.0">
4521    <act:name>Kapitalrücklage</act:name>
4522    <act:id type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:id>
4523    <act:type>LIABILITY</act:type>
4524    <act:commodity>
4525      <cmdty:space>ISO4217</cmdty:space>
4526      <cmdty:id>EUR</cmdty:id>
4527    </act:commodity>
4528    <act:commodity-scu>100</act:commodity-scu>
4529    <act:code>2920</act:code>
4530    <act:slots>
4531      <slot>
4532        <slot:key>placeholder</slot:key>
4533        <slot:value type="string">true</slot:value>
4534      </slot>
4535    </act:slots>
4536    <act:parent type="new">a5e82f2d37d71d8778bbf7debb5ef5e3</act:parent>
4537  </gnc:account>
4538  <gnc:account version="2.0.0">
4539    <act:name>Kapitalrücklage durch Ausgabe von Anteilen über Nennbetrag</act:name>
4540    <act:id type="new">1e91c7a26f23697d69657a5ee2b127b7</act:id>
4541    <act:type>LIABILITY</act:type>
4542    <act:commodity>
4543      <cmdty:space>ISO4217</cmdty:space>
4544      <cmdty:id>EUR</cmdty:id>
4545    </act:commodity>
4546    <act:commodity-scu>100</act:commodity-scu>
4547    <act:code>2925</act:code>
4548    <act:parent type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
4549  </gnc:account>
4550  <gnc:account version="2.0.0">
4551    <act:name>Kapitalrücklage durch Ausgabe von Schuldverschreibungen für Wandlungsrechte und Optionsrechte zum Erwerb von Anteilen</act:name>
4552    <act:id type="new">0f87d4692ec99e799fa26fc521b07fda</act:id>
4553    <act:type>LIABILITY</act:type>
4554    <act:commodity>
4555      <cmdty:space>ISO4217</cmdty:space>
4556      <cmdty:id>EUR</cmdty:id>
4557    </act:commodity>
4558    <act:commodity-scu>100</act:commodity-scu>
4559    <act:code>2926</act:code>
4560    <act:parent type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
4561  </gnc:account>
4562  <gnc:account version="2.0.0">
4563    <act:name>Kapitalrücklage durch Zuzahlungen gegen Gewährung eines Vorzugs für Anteile</act:name>
4564    <act:id type="new">c1cb4b2dedaa7d3ec82d435ced329a2b</act:id>
4565    <act:type>LIABILITY</act:type>
4566    <act:commodity>
4567      <cmdty:space>ISO4217</cmdty:space>
4568      <cmdty:id>EUR</cmdty:id>
4569    </act:commodity>
4570    <act:commodity-scu>100</act:commodity-scu>
4571    <act:code>2927</act:code>
4572    <act:parent type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
4573  </gnc:account>
4574  <gnc:account version="2.0.0">
4575    <act:name>Andere Zuzahlungen in das Eigenkapital</act:name>
4576    <act:id type="new">485d7800a189d3503565579a8fdeab8b</act:id>
4577    <act:type>LIABILITY</act:type>
4578    <act:commodity>
4579      <cmdty:space>ISO4217</cmdty:space>
4580      <cmdty:id>EUR</cmdty:id>
4581    </act:commodity>
4582    <act:commodity-scu>100</act:commodity-scu>
4583    <act:code>2928</act:code>
4584    <act:parent type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
4585  </gnc:account>
4586  <gnc:account version="2.0.0">
4587    <act:name>Eingefordertes Nachschusskapital</act:name>
4588    <act:id type="new">14d5b96681770d1705e71be585f1e0c2</act:id>
4589    <act:type>LIABILITY</act:type>
4590    <act:commodity>
4591      <cmdty:space>ISO4217</cmdty:space>
4592      <cmdty:id>EUR</cmdty:id>
4593    </act:commodity>
4594    <act:commodity-scu>100</act:commodity-scu>
4595    <act:code>2929</act:code>
4596    <act:description>Gegenkonto 1299</act:description>
4597    <act:parent type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
4598  </gnc:account>
4599  <gnc:account version="2.0.0">
4600    <act:name>c) alle</act:name>
4601    <act:id type="new">03f020a835b1fb5ba5b79c0622007f0c</act:id>
4602    <act:type>LIABILITY</act:type>
4603    <act:commodity>
4604      <cmdty:space>ISO4217</cmdty:space>
4605      <cmdty:id>EUR</cmdty:id>
4606    </act:commodity>
4607    <act:commodity-scu>100</act:commodity-scu>
4608    <act:slots>
4609      <slot>
4610        <slot:key>placeholder</slot:key>
4611        <slot:value type="string">true</slot:value>
4612      </slot>
4613    </act:slots>
4614    <act:parent type="new">e5cb03707f1435c681379f2924800bd3</act:parent>
4615  </gnc:account>
4616  <gnc:account version="2.0.0">
4617    <act:name>I. Gewinnrücklagen</act:name>
4618    <act:id type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:id>
4619    <act:type>LIABILITY</act:type>
4620    <act:commodity>
4621      <cmdty:space>ISO4217</cmdty:space>
4622      <cmdty:id>EUR</cmdty:id>
4623    </act:commodity>
4624    <act:commodity-scu>100</act:commodity-scu>
4625    <act:slots>
4626      <slot>
4627        <slot:key>placeholder</slot:key>
4628        <slot:value type="string">true</slot:value>
4629      </slot>
4630    </act:slots>
4631    <act:parent type="new">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
4632  </gnc:account>
4633  <gnc:account version="2.0.0">
4634    <act:name>01. Gesetzliche Rücklage</act:name>
4635    <act:id type="new">b3dead9027abe209e92e83b2ff7bac25</act:id>
4636    <act:type>LIABILITY</act:type>
4637    <act:commodity>
4638      <cmdty:space>ISO4217</cmdty:space>
4639      <cmdty:id>EUR</cmdty:id>
4640    </act:commodity>
4641    <act:commodity-scu>100</act:commodity-scu>
4642    <act:code>2930</act:code>
4643    <act:slots>
4644      <slot>
4645        <slot:key>placeholder</slot:key>
4646        <slot:value type="string">true</slot:value>
4647      </slot>
4648    </act:slots>
4649    <act:parent type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
4650  </gnc:account>
4651  <gnc:account version="2.0.0">
4652    <act:name>Gesetzliche Rücklage 40% Vorbelastung</act:name>
4653    <act:id type="new">c235536f5fdf08dc1c0913f071089b52</act:id>
4654    <act:type>LIABILITY</act:type>
4655    <act:commodity>
4656      <cmdty:space>ISO4217</cmdty:space>
4657      <cmdty:id>EUR</cmdty:id>
4658    </act:commodity>
4659    <act:commodity-scu>100</act:commodity-scu>
4660    <act:code>2931</act:code>
4661    <act:parent type="new">b3dead9027abe209e92e83b2ff7bac25</act:parent>
4662  </gnc:account>
4663  <gnc:account version="2.0.0">
4664    <act:name>Gesetzliche Rücklage 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
4665    <act:id type="new">e8cfcf0042a2a8a69ea7a79dd324bc89</act:id>
4666    <act:type>LIABILITY</act:type>
4667    <act:commodity>
4668      <cmdty:space>ISO4217</cmdty:space>
4669      <cmdty:id>EUR</cmdty:id>
4670    </act:commodity>
4671    <act:commodity-scu>100</act:commodity-scu>
4672    <act:code>2932</act:code>
4673    <act:parent type="new">b3dead9027abe209e92e83b2ff7bac25</act:parent>
4674  </gnc:account>
4675  <gnc:account version="2.0.0">
4676    <act:name>Gesetzliche Rücklage 0% Vorbelastung (EK02)</act:name>
4677    <act:id type="new">3116ad9120a46702fb71e660478c7827</act:id>
4678    <act:type>LIABILITY</act:type>
4679    <act:commodity>
4680      <cmdty:space>ISO4217</cmdty:space>
4681      <cmdty:id>EUR</cmdty:id>
4682    </act:commodity>
4683    <act:commodity-scu>100</act:commodity-scu>
4684    <act:code>2933</act:code>
4685    <act:parent type="new">b3dead9027abe209e92e83b2ff7bac25</act:parent>
4686  </gnc:account>
4687  <gnc:account version="2.0.0">
4688    <act:name>02. Rücklage für eigene Anteile</act:name>
4689    <act:id type="new">493ca5a96de3a81c85b28962ed4b44a4</act:id>
4690    <act:type>LIABILITY</act:type>
4691    <act:commodity>
4692      <cmdty:space>ISO4217</cmdty:space>
4693      <cmdty:id>EUR</cmdty:id>
4694    </act:commodity>
4695    <act:commodity-scu>100</act:commodity-scu>
4696    <act:code>2940</act:code>
4697    <act:parent type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
4698  </gnc:account>
4699  <gnc:account version="2.0.0">
4700    <act:name>03. Satzungsmäßige Rücklagen</act:name>
4701    <act:id type="new">b551f375739b526a28ceeb0aa69d13ee</act:id>
4702    <act:type>LIABILITY</act:type>
4703    <act:commodity>
4704      <cmdty:space>ISO4217</cmdty:space>
4705      <cmdty:id>EUR</cmdty:id>
4706    </act:commodity>
4707    <act:commodity-scu>100</act:commodity-scu>
4708    <act:code>2950</act:code>
4709    <act:slots>
4710      <slot>
4711        <slot:key>placeholder</slot:key>
4712        <slot:value type="string">true</slot:value>
4713      </slot>
4714    </act:slots>
4715    <act:parent type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
4716  </gnc:account>
4717  <gnc:account version="2.0.0">
4718    <act:name>Satzungsmäßige Rücklagen 40% Vorbelastung</act:name>
4719    <act:id type="new">51e1bcbeab88a2af7351444ea29c255d</act:id>
4720    <act:type>LIABILITY</act:type>
4721    <act:commodity>
4722      <cmdty:space>ISO4217</cmdty:space>
4723      <cmdty:id>EUR</cmdty:id>
4724    </act:commodity>
4725    <act:commodity-scu>100</act:commodity-scu>
4726    <act:code>2951</act:code>
4727    <act:parent type="new">b551f375739b526a28ceeb0aa69d13ee</act:parent>
4728  </gnc:account>
4729  <gnc:account version="2.0.0">
4730    <act:name>Satzungsmäßige Rücklagen 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
4731    <act:id type="new">05f80bfe63cefb5233c0d96b4e90a465</act:id>
4732    <act:type>LIABILITY</act:type>
4733    <act:commodity>
4734      <cmdty:space>ISO4217</cmdty:space>
4735      <cmdty:id>EUR</cmdty:id>
4736    </act:commodity>
4737    <act:commodity-scu>100</act:commodity-scu>
4738    <act:code>2952</act:code>
4739    <act:parent type="new">b551f375739b526a28ceeb0aa69d13ee</act:parent>
4740  </gnc:account>
4741  <gnc:account version="2.0.0">
4742    <act:name>Satzungsmäßige Rücklagen 0% Vorbelastung (EK02)</act:name>
4743    <act:id type="new">cda732f5d0eb28fd8f5066caa957049e</act:id>
4744    <act:type>LIABILITY</act:type>
4745    <act:commodity>
4746      <cmdty:space>ISO4217</cmdty:space>
4747      <cmdty:id>EUR</cmdty:id>
4748    </act:commodity>
4749    <act:commodity-scu>100</act:commodity-scu>
4750    <act:code>2953</act:code>
4751    <act:parent type="new">b551f375739b526a28ceeb0aa69d13ee</act:parent>
4752  </gnc:account>
4753  <gnc:account version="2.0.0">
4754    <act:name>04. Andere Gewinnrücklagen</act:name>
4755    <act:id type="new">22676e23b2512574214dec23e28d61f1</act:id>
4756    <act:type>LIABILITY</act:type>
4757    <act:commodity>
4758      <cmdty:space>ISO4217</cmdty:space>
4759      <cmdty:id>EUR</cmdty:id>
4760    </act:commodity>
4761    <act:commodity-scu>100</act:commodity-scu>
4762    <act:code>2960</act:code>
4763    <act:slots>
4764      <slot>
4765        <slot:key>placeholder</slot:key>
4766        <slot:value type="string">true</slot:value>
4767      </slot>
4768    </act:slots>
4769    <act:parent type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
4770  </gnc:account>
4771  <gnc:account version="2.0.0">
4772    <act:name>Eigenkapitalanteil von Wertaufholungen</act:name>
4773    <act:id type="new">493937aba319f366e133cc1208afad93</act:id>
4774    <act:type>LIABILITY</act:type>
4775    <act:commodity>
4776      <cmdty:space>ISO4217</cmdty:space>
4777      <cmdty:id>EUR</cmdty:id>
4778    </act:commodity>
4779    <act:commodity-scu>100</act:commodity-scu>
4780    <act:code>2962</act:code>
4781    <act:parent type="new">22676e23b2512574214dec23e28d61f1</act:parent>
4782  </gnc:account>
4783  <gnc:account version="2.0.0">
4784    <act:name>Andere Gewinnrücklagen 40% Vorbelastung</act:name>
4785    <act:id type="new">38c717955931e734823be498448d43d8</act:id>
4786    <act:type>LIABILITY</act:type>
4787    <act:commodity>
4788      <cmdty:space>ISO4217</cmdty:space>
4789      <cmdty:id>EUR</cmdty:id>
4790    </act:commodity>
4791    <act:commodity-scu>100</act:commodity-scu>
4792    <act:code>2965</act:code>
4793    <act:parent type="new">22676e23b2512574214dec23e28d61f1</act:parent>
4794  </gnc:account>
4795  <gnc:account version="2.0.0">
4796    <act:name>Andere Gewinnrücklagen 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
4797    <act:id type="new">d83a2f62f2c7c67fc03865895f4bffb7</act:id>
4798    <act:type>LIABILITY</act:type>
4799    <act:commodity>
4800      <cmdty:space>ISO4217</cmdty:space>
4801      <cmdty:id>EUR</cmdty:id>
4802    </act:commodity>
4803    <act:commodity-scu>100</act:commodity-scu>
4804    <act:code>2966</act:code>
4805    <act:parent type="new">22676e23b2512574214dec23e28d61f1</act:parent>
4806  </gnc:account>
4807  <gnc:account version="2.0.0">
4808    <act:name>Andere Gewinnrücklagen 0% Vorbelastung (EK02)</act:name>
4809    <act:id type="new">6c86ea4cea08a71df989909ddf351104</act:id>
4810    <act:type>LIABILITY</act:type>
4811    <act:commodity>
4812      <cmdty:space>ISO4217</cmdty:space>
4813      <cmdty:id>EUR</cmdty:id>
4814    </act:commodity>
4815    <act:commodity-scu>100</act:commodity-scu>
4816    <act:code>2967</act:code>
4817    <act:parent type="new">22676e23b2512574214dec23e28d61f1</act:parent>
4818  </gnc:account>
4819  <gnc:account version="2.0.0">
4820    <act:name>II. Gewinnvortrag/Verlustvortrag vor Verwendung</act:name>
4821    <act:id type="new">8de79e4312296a8f5aa1d8e81d90fff8</act:id>
4822    <act:type>LIABILITY</act:type>
4823    <act:commodity>
4824      <cmdty:space>ISO4217</cmdty:space>
4825      <cmdty:id>EUR</cmdty:id>
4826    </act:commodity>
4827    <act:commodity-scu>100</act:commodity-scu>
4828    <act:slots>
4829      <slot>
4830        <slot:key>placeholder</slot:key>
4831        <slot:value type="string">true</slot:value>
4832      </slot>
4833    </act:slots>
4834    <act:parent type="new">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
4835  </gnc:account>
4836  <gnc:account version="2.0.0">
4837    <act:name>Gewinnvortrag vor Verwendung</act:name>
4838    <act:id type="new">e02c7330d61bf9a405ab7cd6d8e390f6</act:id>
4839    <act:type>LIABILITY</act:type>
4840    <act:commodity>
4841      <cmdty:space>ISO4217</cmdty:space>
4842      <cmdty:id>EUR</cmdty:id>
4843    </act:commodity>
4844    <act:commodity-scu>100</act:commodity-scu>
4845    <act:code>2970</act:code>
4846    <act:slots>
4847      <slot>
4848        <slot:key>notes</slot:key>
4849        <slot:value type="string">AutoGewinn</slot:value>
4850      </slot>
4851    </act:slots>
4852    <act:parent type="new">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
4853  </gnc:account>
4854  <gnc:account version="2.0.0">
4855    <act:name>Gewinnvortrag 40% Vorbelastung</act:name>
4856    <act:id type="new">77e77b74a15b93ac9e59657d7f804448</act:id>
4857    <act:type>LIABILITY</act:type>
4858    <act:commodity>
4859      <cmdty:space>ISO4217</cmdty:space>
4860      <cmdty:id>EUR</cmdty:id>
4861    </act:commodity>
4862    <act:commodity-scu>100</act:commodity-scu>
4863    <act:code>2972</act:code>
4864    <act:parent type="new">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
4865  </gnc:account>
4866  <gnc:account version="2.0.0">
4867    <act:name>Gewinnvortrag 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
4868    <act:id type="new">469a1dc35f49799d4e0e2f379f8a8383</act:id>
4869    <act:type>LIABILITY</act:type>
4870    <act:commodity>
4871      <cmdty:space>ISO4217</cmdty:space>
4872      <cmdty:id>EUR</cmdty:id>
4873    </act:commodity>
4874    <act:commodity-scu>100</act:commodity-scu>
4875    <act:code>2974</act:code>
4876    <act:parent type="new">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
4877  </gnc:account>
4878  <gnc:account version="2.0.0">
4879    <act:name>Gewinnvortrag 0% Vorbelastung (EK02)</act:name>
4880    <act:id type="new">6b12e7fbc770ad4a8f71ecf622dfb472</act:id>
4881    <act:type>LIABILITY</act:type>
4882    <act:commodity>
4883      <cmdty:space>ISO4217</cmdty:space>
4884      <cmdty:id>EUR</cmdty:id>
4885    </act:commodity>
4886    <act:commodity-scu>100</act:commodity-scu>
4887    <act:code>2976</act:code>
4888    <act:parent type="new">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
4889  </gnc:account>
4890  <gnc:account version="2.0.0">
4891    <act:name>Verlustvortrag vor Verwendung</act:name>
4892    <act:id type="new">d66af2652a15e2ee958f2b511be78417</act:id>
4893    <act:type>LIABILITY</act:type>
4894    <act:commodity>
4895      <cmdty:space>ISO4217</cmdty:space>
4896      <cmdty:id>EUR</cmdty:id>
4897    </act:commodity>
4898    <act:commodity-scu>100</act:commodity-scu>
4899    <act:code>2978</act:code>
4900    <act:slots>
4901      <slot>
4902        <slot:key>notes</slot:key>
4903        <slot:value type="string">AutoVerlust</slot:value>
4904      </slot>
4905    </act:slots>
4906    <act:parent type="new">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
4907  </gnc:account>
4908  <gnc:account version="2.0.0">
4909    <act:name>Vortrag auf neue Rechnung (Bilanz)</act:name>
4910    <act:id type="new">4c023e96742c349ff60412d1c10d275d</act:id>
4911    <act:type>LIABILITY</act:type>
4912    <act:commodity>
4913      <cmdty:space>ISO4217</cmdty:space>
4914      <cmdty:id>EUR</cmdty:id>
4915    </act:commodity>
4916    <act:commodity-scu>100</act:commodity-scu>
4917    <act:code>2979</act:code>
4918    <act:parent type="new">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
4919  </gnc:account>
4920  <gnc:account version="2.0.0">
4921    <act:name>III. Sonderposten mit Rücklageanteil</act:name>
4922    <act:id type="new">ef029fd872a653c6ae662719cb3d2e2d</act:id>
4923    <act:type>LIABILITY</act:type>
4924    <act:commodity>
4925      <cmdty:space>ISO4217</cmdty:space>
4926      <cmdty:id>EUR</cmdty:id>
4927    </act:commodity>
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4929    <act:slots>
4930      <slot>
4931        <slot:key>placeholder</slot:key>
4932        <slot:value type="string">true</slot:value>
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4936  </gnc:account>
4937  <gnc:account version="2.0.0">
4938    <act:name>Sonderposten mit Rücklageanteil, steuerfreie Rücklagen</act:name>
4939    <act:id type="new">6033548eda9d17974781c8d9b2770f0c</act:id>
4940    <act:type>LIABILITY</act:type>
4941    <act:commodity>
4942      <cmdty:space>ISO4217</cmdty:space>
4943      <cmdty:id>EUR</cmdty:id>
4944    </act:commodity>
4945    <act:commodity-scu>100</act:commodity-scu>
4946    <act:code>2980</act:code>
4947    <act:slots>
4948      <slot>
4949        <slot:key>placeholder</slot:key>
4950        <slot:value type="string">true</slot:value>
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4954  </gnc:account>
4955  <gnc:account version="2.0.0">
4956    <act:name>Sonderposten mit Rücklagenanteil nach §6b EStG</act:name>
4957    <act:id type="new">e7e84679e809c1d26761b5d7b1a691db</act:id>
4958    <act:type>LIABILITY</act:type>
4959    <act:commodity>
4960      <cmdty:space>ISO4217</cmdty:space>
4961      <cmdty:id>EUR</cmdty:id>
4962    </act:commodity>
4963    <act:commodity-scu>100</act:commodity-scu>
4964    <act:code>2981</act:code>
4965    <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
4966  </gnc:account>
4967  <gnc:account version="2.0.0">
4968    <act:name>Sonderposten mit Rücklagenanteil nach Abschnitt 35 EStR</act:name>
4969    <act:id type="new">e766d1cb2c2e92805ecb25238c421e76</act:id>
4970    <act:type>LIABILITY</act:type>
4971    <act:commodity>
4972      <cmdty:space>ISO4217</cmdty:space>
4973      <cmdty:id>EUR</cmdty:id>
4974    </act:commodity>
4975    <act:commodity-scu>100</act:commodity-scu>
4976    <act:code>2982</act:code>
4977    <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
4978  </gnc:account>
4979  <gnc:account version="2.0.0">
4980    <act:name>Sonderposten mit Rücklagenanteil nach §6d EStG</act:name>
4981    <act:id type="new">a292c1725a4abda97635cc6ce2956e4f</act:id>
4982    <act:type>LIABILITY</act:type>
4983    <act:commodity>
4984      <cmdty:space>ISO4217</cmdty:space>
4985      <cmdty:id>EUR</cmdty:id>
4986    </act:commodity>
4987    <act:commodity-scu>100</act:commodity-scu>
4988    <act:code>2983</act:code>
4989    <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
4990  </gnc:account>
4991  <gnc:account version="2.0.0">
4992    <act:name>Sonderposten mit Rücklagenanteil nach §1 EntwLStG</act:name>
4993    <act:id type="new">1fa3f1ab77fdd0c514be4f187cd77855</act:id>
4994    <act:type>LIABILITY</act:type>
4995    <act:commodity>
4996      <cmdty:space>ISO4217</cmdty:space>
4997      <cmdty:id>EUR</cmdty:id>
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4999    <act:commodity-scu>100</act:commodity-scu>
5000    <act:code>2984</act:code>
5001    <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
5002  </gnc:account>
5003  <gnc:account version="2.0.0">
5004    <act:name>Sonderposten aus der Währungsumstellung auf den Euro</act:name>
5005    <act:id type="new">92cab867fd03c42fda7484fc72031a24</act:id>
5006    <act:type>LIABILITY</act:type>
5007    <act:commodity>
5008      <cmdty:space>ISO4217</cmdty:space>
5009      <cmdty:id>EUR</cmdty:id>
5010    </act:commodity>
5011    <act:commodity-scu>100</act:commodity-scu>
5012    <act:code>2985</act:code>
5013    <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
5014  </gnc:account>
5015  <gnc:account version="2.0.0">
5016    <act:name>Sonderposten mit Rücklageanteil nach §7d EStG</act:name>
5017    <act:id type="new">66e8a8172c5438bed865da6f420d3f35</act:id>
5018    <act:type>LIABILITY</act:type>
5019    <act:commodity>
5020      <cmdty:space>ISO4217</cmdty:space>
5021      <cmdty:id>EUR</cmdty:id>
5022    </act:commodity>
5023    <act:commodity-scu>100</act:commodity-scu>
5024    <act:code>2986</act:code>
5025    <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
5026  </gnc:account>
5027  <gnc:account version="2.0.0">
5028    <act:name>Sonderposten mit Rücklageanteil nach §79 EStDV</act:name>
5029    <act:id type="new">5d2b6f8763a17cf26d9806d392740fe1</act:id>
5030    <act:type>LIABILITY</act:type>
5031    <act:commodity>
5032      <cmdty:space>ISO4217</cmdty:space>
5033      <cmdty:id>EUR</cmdty:id>
5034    </act:commodity>
5035    <act:commodity-scu>100</act:commodity-scu>
5036    <act:code>2987</act:code>
5037    <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
5038  </gnc:account>
5039  <gnc:account version="2.0.0">
5040    <act:name>Sonderposten mit Rücklageanteil nach §80 EStDV</act:name>
5041    <act:id type="new">ecd339d39cfd7a333b92425bc1161f6f</act:id>
5042    <act:type>LIABILITY</act:type>
5043    <act:commodity>
5044      <cmdty:space>ISO4217</cmdty:space>
5045      <cmdty:id>EUR</cmdty:id>
5046    </act:commodity>
5047    <act:commodity-scu>100</act:commodity-scu>
5048    <act:code>2988</act:code>
5049    <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
5050  </gnc:account>
5051  <gnc:account version="2.0.0">
5052    <act:name>Sonderposten mit Rücklageanteil nach §81 EStDV</act:name>
5053    <act:id type="new">da36edba147b36f1008190e47a7585f0</act:id>
5054    <act:type>LIABILITY</act:type>
5055    <act:commodity>
5056      <cmdty:space>ISO4217</cmdty:space>
5057      <cmdty:id>EUR</cmdty:id>
5058    </act:commodity>
5059    <act:commodity-scu>100</act:commodity-scu>
5060    <act:code>2989</act:code>
5061    <act:description>§52 Abs.16 EStG</act:description>
5062    <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
5063  </gnc:account>
5064  <gnc:account version="2.0.0">
5065    <act:name>Sonderposten mit Rücklageanteil, Sonderabschreibungen</act:name>
5066    <act:id type="new">701bcc3dda13dabc1f34dc7395c9d167</act:id>
5067    <act:type>LIABILITY</act:type>
5068    <act:commodity>
5069      <cmdty:space>ISO4217</cmdty:space>
5070      <cmdty:id>EUR</cmdty:id>
5071    </act:commodity>
5072    <act:commodity-scu>100</act:commodity-scu>
5073    <act:code>2990</act:code>
5074    <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
5075  </gnc:account>
5076  <gnc:account version="2.0.0">
5077    <act:name>Sonderposten mit Rücklageanteil nach §82a EStDV</act:name>
5078    <act:id type="new">afcdc2d61ac5eef73cdb49b9ccd90ca7</act:id>
5079    <act:type>LIABILITY</act:type>
5080    <act:commodity>
5081      <cmdty:space>ISO4217</cmdty:space>
5082      <cmdty:id>EUR</cmdty:id>
5083    </act:commodity>
5084    <act:commodity-scu>100</act:commodity-scu>
5085    <act:code>2991</act:code>
5086    <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
5087  </gnc:account>
5088  <gnc:account version="2.0.0">
5089    <act:name>Sonderposten mit Rücklageanteil nach §82d EStDV</act:name>
5090    <act:id type="new">34e1223c887777d92b3f9511705c3d0e</act:id>
5091    <act:type>LIABILITY</act:type>
5092    <act:commodity>
5093      <cmdty:space>ISO4217</cmdty:space>
5094      <cmdty:id>EUR</cmdty:id>
5095    </act:commodity>
5096    <act:commodity-scu>100</act:commodity-scu>
5097    <act:code>2992</act:code>
5098    <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
5099  </gnc:account>
5100  <gnc:account version="2.0.0">
5101    <act:name>Sonderposten mit Rücklageanteil nach §82e EStDV</act:name>
5102    <act:id type="new">5d850f9bd4faf5dbe0f24c9f345c8844</act:id>
5103    <act:type>LIABILITY</act:type>
5104    <act:commodity>
5105      <cmdty:space>ISO4217</cmdty:space>
5106      <cmdty:id>EUR</cmdty:id>
5107    </act:commodity>
5108    <act:commodity-scu>100</act:commodity-scu>
5109    <act:code>2993</act:code>
5110    <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
5111  </gnc:account>
5112  <gnc:account version="2.0.0">
5113    <act:name>Sonderposten mit Rücklageanteil nach §14 BerlinFG</act:name>
5114    <act:id type="new">57a18e7b712d35bfd9d0f329859eaaa2</act:id>
5115    <act:type>LIABILITY</act:type>
5116    <act:commodity>
5117      <cmdty:space>ISO4217</cmdty:space>
5118      <cmdty:id>EUR</cmdty:id>
5119    </act:commodity>
5120    <act:commodity-scu>100</act:commodity-scu>
5121    <act:code>2994</act:code>
5122    <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
5123  </gnc:account>
5124  <gnc:account version="2.0.0">
5125    <act:name>Sonderposten mit Rücklageanteil für Förderung nach §3 ZonenRFG/§4-6 FördergebietsG</act:name>
5126    <act:id type="new">3e1e0e9e7c3be5aa3e739b47a0be9d4b</act:id>
5127    <act:type>LIABILITY</act:type>
5128    <act:commodity>
5129      <cmdty:space>ISO4217</cmdty:space>
5130      <cmdty:id>EUR</cmdty:id>
5131    </act:commodity>
5132    <act:commodity-scu>100</act:commodity-scu>
5133    <act:code>2995</act:code>
5134    <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
5135  </gnc:account>
5136  <gnc:account version="2.0.0">
5137    <act:name>Sonderposten mit Rücklageanteil nach §4d EStG</act:name>
5138    <act:id type="new">60a04819244c9d1b3ae6701afc44c8c4</act:id>
5139    <act:type>LIABILITY</act:type>
5140    <act:commodity>
5141      <cmdty:space>ISO4217</cmdty:space>
5142      <cmdty:id>EUR</cmdty:id>
5143    </act:commodity>
5144    <act:commodity-scu>100</act:commodity-scu>
5145    <act:code>2996</act:code>
5146    <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
5147  </gnc:account>
5148  <gnc:account version="2.0.0">
5149    <act:name>Sonderposten mit Rücklageanteil nach §7g Abs. 1 EStG</act:name>
5150    <act:id type="new">763e8cefaa12fa61c16439ee2c4c3e19</act:id>
5151    <act:type>LIABILITY</act:type>
5152    <act:commodity>
5153      <cmdty:space>ISO4217</cmdty:space>
5154      <cmdty:id>EUR</cmdty:id>
5155    </act:commodity>
5156    <act:commodity-scu>100</act:commodity-scu>
5157    <act:code>2997</act:code>
5158    <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
5159  </gnc:account>
5160  <gnc:account version="2.0.0">
5161    <act:name>Sonderposten mit Rücklageanteil nach §7g Abs. 3, 7 EStG</act:name>
5162    <act:id type="new">1bf1de3344d26076aa3e91238ce18d9b</act:id>
5163    <act:type>LIABILITY</act:type>
5164    <act:commodity>
5165      <cmdty:space>ISO4217</cmdty:space>
5166      <cmdty:id>EUR</cmdty:id>
5167    </act:commodity>
5168    <act:commodity-scu>100</act:commodity-scu>
5169    <act:code>2998</act:code>
5170    <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
5171  </gnc:account>
5172  <gnc:account version="2.0.0">
5173    <act:name>Sonderposten für Zuschüsse und Zulagen</act:name>
5174    <act:id type="new">85b6d9d1a825f6c959379bbf6ffe3406</act:id>
5175    <act:type>LIABILITY</act:type>
5176    <act:commodity>
5177      <cmdty:space>ISO4217</cmdty:space>
5178      <cmdty:id>EUR</cmdty:id>
5179    </act:commodity>
5180    <act:commodity-scu>100</act:commodity-scu>
5181    <act:code>2999</act:code>
5182    <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
5183  </gnc:account>
5184  <gnc:account version="2.0.0">
5185    <act:name>IV. Jahresüberschuß/Jahresfehlbetrag</act:name>
5186    <act:id type="new">212d4f6f8cb6949a1ee00037e9e377f5</act:id>
5187    <act:type>LIABILITY</act:type>
5188    <act:commodity>
5189      <cmdty:space>ISO4217</cmdty:space>
5190      <cmdty:id>EUR</cmdty:id>
5191    </act:commodity>
5192    <act:commodity-scu>100</act:commodity-scu>
5193    <act:parent type="new">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
5194  </gnc:account>
5195  <gnc:account version="2.0.0">
5196    <act:name>B. Rückstellungen</act:name>
5197    <act:id type="new">2b4ee42a89a642847e32a71e03b95976</act:id>
5198    <act:type>LIABILITY</act:type>
5199    <act:commodity>
5200      <cmdty:space>ISO4217</cmdty:space>
5201      <cmdty:id>EUR</cmdty:id>
5202    </act:commodity>
5203    <act:commodity-scu>100</act:commodity-scu>
5204    <act:slots>
5205      <slot>
5206        <slot:key>placeholder</slot:key>
5207        <slot:value type="string">true</slot:value>
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5210    <act:parent type="new">67e3afb8f6e39be571749da7aa113b2e</act:parent>
5211  </gnc:account>
5212  <gnc:account version="2.0.0">
5213    <act:name>01. Rückstellungen für Pensionen und ähnliche Verpflichtungen</act:name>
5214    <act:id type="new">f689ef292ca4019d4d8f52f19d5b5ede</act:id>
5215    <act:type>LIABILITY</act:type>
5216    <act:commodity>
5217      <cmdty:space>ISO4217</cmdty:space>
5218      <cmdty:id>EUR</cmdty:id>
5219    </act:commodity>
5220    <act:commodity-scu>100</act:commodity-scu>
5221    <act:code>3000</act:code>
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5223      <slot>
5224        <slot:key>placeholder</slot:key>
5225        <slot:value type="string">true</slot:value>
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5230  <gnc:account version="2.0.0">
5231    <act:name>Pensionsrückstellungen</act:name>
5232    <act:id type="new">031237e14b14125df1804f58b9aad377</act:id>
5233    <act:type>LIABILITY</act:type>
5234    <act:commodity>
5235      <cmdty:space>ISO4217</cmdty:space>
5236      <cmdty:id>EUR</cmdty:id>
5237    </act:commodity>
5238    <act:commodity-scu>100</act:commodity-scu>
5239    <act:code>3010</act:code>
5240    <act:parent type="new">f689ef292ca4019d4d8f52f19d5b5ede</act:parent>
5241  </gnc:account>
5242  <gnc:account version="2.0.0">
5243    <act:name>Rückstellungen für pensionsähnliche Verpflichtungen</act:name>
5244    <act:id type="new">d2daeda63c5c9bcd755037e4cc2d9254</act:id>
5245    <act:type>LIABILITY</act:type>
5246    <act:commodity>
5247      <cmdty:space>ISO4217</cmdty:space>
5248      <cmdty:id>EUR</cmdty:id>
5249    </act:commodity>
5250    <act:commodity-scu>100</act:commodity-scu>
5251    <act:code>3015</act:code>
5252    <act:parent type="new">f689ef292ca4019d4d8f52f19d5b5ede</act:parent>
5253  </gnc:account>
5254  <gnc:account version="2.0.0">
5255    <act:name>02. Steuerrückstellungen</act:name>
5256    <act:id type="new">1ce38539e501a14b6c9f1b6d7724c27b</act:id>
5257    <act:type>LIABILITY</act:type>
5258    <act:commodity>
5259      <cmdty:space>ISO4217</cmdty:space>
5260      <cmdty:id>EUR</cmdty:id>
5261    </act:commodity>
5262    <act:commodity-scu>100</act:commodity-scu>
5263    <act:code>3020</act:code>
5264    <act:slots>
5265      <slot>
5266        <slot:key>placeholder</slot:key>
5267        <slot:value type="string">true</slot:value>
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5272  <gnc:account version="2.0.0">
5273    <act:name>Gewerbesteuerrückstellung</act:name>
5274    <act:id type="new">10b22c2b37688860d8ae1daf0a7e925b</act:id>
5275    <act:type>LIABILITY</act:type>
5276    <act:commodity>
5277      <cmdty:space>ISO4217</cmdty:space>
5278      <cmdty:id>EUR</cmdty:id>
5279    </act:commodity>
5280    <act:commodity-scu>100</act:commodity-scu>
5281    <act:code>3030</act:code>
5282    <act:parent type="new">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
5283  </gnc:account>
5284  <gnc:account version="2.0.0">
5285    <act:name>Körperschaftsteuerrückstellung</act:name>
5286    <act:id type="new">97c18c4e9188deda226df5e830eea12c</act:id>
5287    <act:type>LIABILITY</act:type>
5288    <act:commodity>
5289      <cmdty:space>ISO4217</cmdty:space>
5290      <cmdty:id>EUR</cmdty:id>
5291    </act:commodity>
5292    <act:commodity-scu>100</act:commodity-scu>
5293    <act:code>3040</act:code>
5294    <act:parent type="new">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
5295  </gnc:account>
5296  <gnc:account version="2.0.0">
5297    <act:name>Vermögensteuerrückstellung</act:name>
5298    <act:id type="new">cfba5591ecd7b935c9c2b6fd80c35e6b</act:id>
5299    <act:type>LIABILITY</act:type>
5300    <act:commodity>
5301      <cmdty:space>ISO4217</cmdty:space>
5302      <cmdty:id>EUR</cmdty:id>
5303    </act:commodity>
5304    <act:commodity-scu>100</act:commodity-scu>
5305    <act:code>3050</act:code>
5306    <act:parent type="new">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
5307  </gnc:account>
5308  <gnc:account version="2.0.0">
5309    <act:name>Rückstellungen für latente Steuern</act:name>
5310    <act:id type="new">a0a2f82198d715f6fd6fb315163db533</act:id>
5311    <act:type>LIABILITY</act:type>
5312    <act:commodity>
5313      <cmdty:space>ISO4217</cmdty:space>
5314      <cmdty:id>EUR</cmdty:id>
5315    </act:commodity>
5316    <act:commodity-scu>100</act:commodity-scu>
5317    <act:code>3060</act:code>
5318    <act:parent type="new">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
5319  </gnc:account>
5320  <gnc:account version="2.0.0">
5321    <act:name>03. Sonstige Rückstellungen</act:name>
5322    <act:id type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:id>
5323    <act:type>LIABILITY</act:type>
5324    <act:commodity>
5325      <cmdty:space>ISO4217</cmdty:space>
5326      <cmdty:id>EUR</cmdty:id>
5327    </act:commodity>
5328    <act:commodity-scu>100</act:commodity-scu>
5329    <act:code>3070</act:code>
5330    <act:slots>
5331      <slot>
5332        <slot:key>placeholder</slot:key>
5333        <slot:value type="string">true</slot:value>
5334      </slot>
5335    </act:slots>
5336    <act:parent type="new">2b4ee42a89a642847e32a71e03b95976</act:parent>
5337  </gnc:account>
5338  <gnc:account version="2.0.0">
5339    <act:name>Rückstellungen für unterlassene Aufwendungen für Instandhaltung, Nachholung in den ersten drei Monaten</act:name>
5340    <act:id type="new">78ae362e0dbfac1d20076e86c030df07</act:id>
5341    <act:type>LIABILITY</act:type>
5342    <act:commodity>
5343      <cmdty:space>ISO4217</cmdty:space>
5344      <cmdty:id>EUR</cmdty:id>
5345    </act:commodity>
5346    <act:commodity-scu>100</act:commodity-scu>
5347    <act:code>3075</act:code>
5348    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
5349  </gnc:account>
5350  <gnc:account version="2.0.0">
5351    <act:name>Rückstellungen für unterlassene Aufwendungen für Instandhaltung, Nachholung innerhalb des 4. bis 12. Monats</act:name>
5352    <act:id type="new">819c9e042d77d2d8cf1f8ea267c611da</act:id>
5353    <act:type>LIABILITY</act:type>
5354    <act:commodity>
5355      <cmdty:space>ISO4217</cmdty:space>
5356      <cmdty:id>EUR</cmdty:id>
5357    </act:commodity>
5358    <act:commodity-scu>100</act:commodity-scu>
5359    <act:code>3080</act:code>
5360    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
5361  </gnc:account>
5362  <gnc:account version="2.0.0">
5363    <act:name>Rückstellungen für Abraum- und Abfallbeseitigung</act:name>
5364    <act:id type="new">8b541a54565977c027aaa1980041de96</act:id>
5365    <act:type>LIABILITY</act:type>
5366    <act:commodity>
5367      <cmdty:space>ISO4217</cmdty:space>
5368      <cmdty:id>EUR</cmdty:id>
5369    </act:commodity>
5370    <act:commodity-scu>100</act:commodity-scu>
5371    <act:code>3085</act:code>
5372    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
5373  </gnc:account>
5374  <gnc:account version="2.0.0">
5375    <act:name>Rückstellungen für Gewährleistung</act:name>
5376    <act:id type="new">5924bab6272a6f176af3b187d7c3d126</act:id>
5377    <act:type>LIABILITY</act:type>
5378    <act:commodity>
5379      <cmdty:space>ISO4217</cmdty:space>
5380      <cmdty:id>EUR</cmdty:id>
5381    </act:commodity>
5382    <act:commodity-scu>100</act:commodity-scu>
5383    <act:code>3090</act:code>
5384    <act:description>Gegenkonto 6790</act:description>
5385    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
5386  </gnc:account>
5387  <gnc:account version="2.0.0">
5388    <act:name>Rückstellungen für drohende Verluste aus schwebenden Geschäften</act:name>
5389    <act:id type="new">86b6f4a37fd0dcea21e4aebcb7f04c5c</act:id>
5390    <act:type>LIABILITY</act:type>
5391    <act:commodity>
5392      <cmdty:space>ISO4217</cmdty:space>
5393      <cmdty:id>EUR</cmdty:id>
5394    </act:commodity>
5395    <act:commodity-scu>100</act:commodity-scu>
5396    <act:code>3092</act:code>
5397    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
5398  </gnc:account>
5399  <gnc:account version="2.0.0">
5400    <act:name>Rückstellungen für Abschluß- und Prüfungskosten</act:name>
5401    <act:id type="new">9dd399dbda29584d1bf898838ecf2eac</act:id>
5402    <act:type>LIABILITY</act:type>
5403    <act:commodity>
5404      <cmdty:space>ISO4217</cmdty:space>
5405      <cmdty:id>EUR</cmdty:id>
5406    </act:commodity>
5407    <act:commodity-scu>100</act:commodity-scu>
5408    <act:code>3095</act:code>
5409    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
5410  </gnc:account>
5411  <gnc:account version="2.0.0">
5412    <act:name>Aufwandsrückstellungen gemäß §249 Abs. 2 HGB</act:name>
5413    <act:id type="new">a6dd348289269e4b609ed06123b2a4cd</act:id>
5414    <act:type>LIABILITY</act:type>
5415    <act:commodity>
5416      <cmdty:space>ISO4217</cmdty:space>
5417      <cmdty:id>EUR</cmdty:id>
5418    </act:commodity>
5419    <act:commodity-scu>100</act:commodity-scu>
5420    <act:code>3098</act:code>
5421    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
5422  </gnc:account>
5423  <gnc:account version="2.0.0">
5424    <act:name>Rückstellungen für Umweltschutz</act:name>
5425    <act:id type="new">c4a8cda4c1619fcb57c718d64f8faa7a</act:id>
5426    <act:type>LIABILITY</act:type>
5427    <act:commodity>
5428      <cmdty:space>ISO4217</cmdty:space>
5429      <cmdty:id>EUR</cmdty:id>
5430    </act:commodity>
5431    <act:commodity-scu>100</act:commodity-scu>
5432    <act:code>3099</act:code>
5433    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
5434  </gnc:account>
5435  <gnc:account version="2.0.0">
5436    <act:name>C. Verbindlichkeiten</act:name>
5437    <act:id type="new">8755bf4081c942798c5ac5f34c5b1aac</act:id>
5438    <act:type>LIABILITY</act:type>
5439    <act:commodity>
5440      <cmdty:space>ISO4217</cmdty:space>
5441      <cmdty:id>EUR</cmdty:id>
5442    </act:commodity>
5443    <act:commodity-scu>100</act:commodity-scu>
5444    <act:slots>
5445      <slot>
5446        <slot:key>placeholder</slot:key>
5447        <slot:value type="string">true</slot:value>
5448      </slot>
5449    </act:slots>
5450    <act:parent type="new">67e3afb8f6e39be571749da7aa113b2e</act:parent>
5451  </gnc:account>
5452  <gnc:account version="2.0.0">
5453    <act:name>01. Anleihen</act:name>
5454    <act:id type="new">de51c7e09ef85fd4768482c9873d71b7</act:id>
5455    <act:type>LIABILITY</act:type>
5456    <act:commodity>
5457      <cmdty:space>ISO4217</cmdty:space>
5458      <cmdty:id>EUR</cmdty:id>
5459    </act:commodity>
5460    <act:commodity-scu>100</act:commodity-scu>
5461    <act:slots>
5462      <slot>
5463        <slot:key>placeholder</slot:key>
5464        <slot:value type="string">true</slot:value>
5465      </slot>
5466    </act:slots>
5467    <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
5468  </gnc:account>
5469  <gnc:account version="2.0.0">
5470    <act:name>a) Anleihen, nicht konvertibel</act:name>
5471    <act:id type="new">5915a4522e747674c7831a0d5edc376d</act:id>
5472    <act:type>LIABILITY</act:type>
5473    <act:commodity>
5474      <cmdty:space>ISO4217</cmdty:space>
5475      <cmdty:id>EUR</cmdty:id>
5476    </act:commodity>
5477    <act:commodity-scu>100</act:commodity-scu>
5478    <act:code>3100</act:code>
5479    <act:slots>
5480      <slot>
5481        <slot:key>placeholder</slot:key>
5482        <slot:value type="string">true</slot:value>
5483      </slot>
5484    </act:slots>
5485    <act:parent type="new">de51c7e09ef85fd4768482c9873d71b7</act:parent>
5486  </gnc:account>
5487  <gnc:account version="2.0.0">
5488    <act:name>Anleihen, nicht konvertibel (b. 1 Jahr)</act:name>
5489    <act:id type="new">a9dc8adc5d95d9d7d7c3dff016e6adec</act:id>
5490    <act:type>LIABILITY</act:type>
5491    <act:commodity>
5492      <cmdty:space>ISO4217</cmdty:space>
5493      <cmdty:id>EUR</cmdty:id>
5494    </act:commodity>
5495    <act:commodity-scu>100</act:commodity-scu>
5496    <act:code>3101</act:code>
5497    <act:parent type="new">5915a4522e747674c7831a0d5edc376d</act:parent>
5498  </gnc:account>
5499  <gnc:account version="2.0.0">
5500    <act:name>Anleihen, nicht konvertibel (1-5 Jahre)</act:name>
5501    <act:id type="new">c0fa201dc751c2dd353dcaeb5619af65</act:id>
5502    <act:type>LIABILITY</act:type>
5503    <act:commodity>
5504      <cmdty:space>ISO4217</cmdty:space>
5505      <cmdty:id>EUR</cmdty:id>
5506    </act:commodity>
5507    <act:commodity-scu>100</act:commodity-scu>
5508    <act:code>3105</act:code>
5509    <act:parent type="new">5915a4522e747674c7831a0d5edc376d</act:parent>
5510  </gnc:account>
5511  <gnc:account version="2.0.0">
5512    <act:name>Anleihen, nicht konvertibel (g.5 Jahre)</act:name>
5513    <act:id type="new">77801e429d3cf2f736943f84bbfd2b74</act:id>
5514    <act:type>LIABILITY</act:type>
5515    <act:commodity>
5516      <cmdty:space>ISO4217</cmdty:space>
5517      <cmdty:id>EUR</cmdty:id>
5518    </act:commodity>
5519    <act:commodity-scu>100</act:commodity-scu>
5520    <act:code>3110</act:code>
5521    <act:parent type="new">5915a4522e747674c7831a0d5edc376d</act:parent>
5522  </gnc:account>
5523  <gnc:account version="2.0.0">
5524    <act:name>b) Anleihen konvertibel</act:name>
5525    <act:id type="new">aeacb8efbecfd61776b68ceaabbd1a8e</act:id>
5526    <act:type>LIABILITY</act:type>
5527    <act:commodity>
5528      <cmdty:space>ISO4217</cmdty:space>
5529      <cmdty:id>EUR</cmdty:id>
5530    </act:commodity>
5531    <act:commodity-scu>100</act:commodity-scu>
5532    <act:code>3120</act:code>
5533    <act:slots>
5534      <slot>
5535        <slot:key>placeholder</slot:key>
5536        <slot:value type="string">true</slot:value>
5537      </slot>
5538    </act:slots>
5539    <act:parent type="new">de51c7e09ef85fd4768482c9873d71b7</act:parent>
5540  </gnc:account>
5541  <gnc:account version="2.0.0">
5542    <act:name>Anleihen konvertibel(bis 1 Jahr)</act:name>
5543    <act:id type="new">c143c56e844900decfb250502e61bd79</act:id>
5544    <act:type>LIABILITY</act:type>
5545    <act:commodity>
5546      <cmdty:space>ISO4217</cmdty:space>
5547      <cmdty:id>EUR</cmdty:id>
5548    </act:commodity>
5549    <act:commodity-scu>100</act:commodity-scu>
5550    <act:code>3121</act:code>
5551    <act:parent type="new">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
5552  </gnc:account>
5553  <gnc:account version="2.0.0">
5554    <act:name>Anleihen konvertibel(1-5 Jahre)</act:name>
5555    <act:id type="new">aca606dbc4c5ade581f71a4cd16b3ece</act:id>
5556    <act:type>LIABILITY</act:type>
5557    <act:commodity>
5558      <cmdty:space>ISO4217</cmdty:space>
5559      <cmdty:id>EUR</cmdty:id>
5560    </act:commodity>
5561    <act:commodity-scu>100</act:commodity-scu>
5562    <act:code>3125</act:code>
5563    <act:parent type="new">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
5564  </gnc:account>
5565  <gnc:account version="2.0.0">
5566    <act:name>Anleihen konvertibel(größer 5 Jahre)</act:name>
5567    <act:id type="new">3067cb5b2dbe8e93df51cb22d68f9c36</act:id>
5568    <act:type>LIABILITY</act:type>
5569    <act:commodity>
5570      <cmdty:space>ISO4217</cmdty:space>
5571      <cmdty:id>EUR</cmdty:id>
5572    </act:commodity>
5573    <act:commodity-scu>100</act:commodity-scu>
5574    <act:code>3130</act:code>
5575    <act:parent type="new">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
5576  </gnc:account>
5577  <gnc:account version="2.0.0">
5578    <act:name>02. Verbindlichkeiten gegenüber Kreditinstituten</act:name>
5579    <act:id type="new">815036103fbfcdc67d0fcee3c4bd7279</act:id>
5580    <act:type>LIABILITY</act:type>
5581    <act:commodity>
5582      <cmdty:space>ISO4217</cmdty:space>
5583      <cmdty:id>EUR</cmdty:id>
5584    </act:commodity>
5585    <act:commodity-scu>100</act:commodity-scu>
5586    <act:slots>
5587      <slot>
5588        <slot:key>placeholder</slot:key>
5589        <slot:value type="string">true</slot:value>
5590      </slot>
5591    </act:slots>
5592    <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
5593  </gnc:account>
5594  <gnc:account version="2.0.0">
5595    <act:name>Verbindlichkeiten gegenüber Kreditinstituten</act:name>
5596    <act:id type="new">3c1393a502f036b6961963e7c48a5bfe</act:id>
5597    <act:type>LIABILITY</act:type>
5598    <act:commodity>
5599      <cmdty:space>ISO4217</cmdty:space>
5600      <cmdty:id>EUR</cmdty:id>
5601    </act:commodity>
5602    <act:commodity-scu>100</act:commodity-scu>
5603    <act:code>3150</act:code>
5604    <act:slots>
5605      <slot>
5606        <slot:key>placeholder</slot:key>
5607        <slot:value type="string">true</slot:value>
5608      </slot>
5609    </act:slots>
5610    <act:parent type="new">815036103fbfcdc67d0fcee3c4bd7279</act:parent>
5611  </gnc:account>
5612  <gnc:account version="2.0.0">
5613    <act:name>Verbindlichkeiten Kreditinstitut (b.1J)</act:name>
5614    <act:id type="new">2c8cef398d52b653e5b10efe684c6eb3</act:id>
5615    <act:type>LIABILITY</act:type>
5616    <act:commodity>
5617      <cmdty:space>ISO4217</cmdty:space>
5618      <cmdty:id>EUR</cmdty:id>
5619    </act:commodity>
5620    <act:commodity-scu>100</act:commodity-scu>
5621    <act:code>3151</act:code>
5622    <act:parent type="new">3c1393a502f036b6961963e7c48a5bfe</act:parent>
5623  </gnc:account>
5624  <gnc:account version="2.0.0">
5625    <act:name>Verbindlichkeiten Kreditinstitut (1-5J)</act:name>
5626    <act:id type="new">8b18c26c125bc1e1a959594af5dd9abc</act:id>
5627    <act:type>LIABILITY</act:type>
5628    <act:commodity>
5629      <cmdty:space>ISO4217</cmdty:space>
5630      <cmdty:id>EUR</cmdty:id>
5631    </act:commodity>
5632    <act:commodity-scu>100</act:commodity-scu>
5633    <act:code>3160</act:code>
5634    <act:parent type="new">3c1393a502f036b6961963e7c48a5bfe</act:parent>
5635  </gnc:account>
5636  <gnc:account version="2.0.0">
5637    <act:name>Verbindlichkeiten Kreditinstitut (g.5J)</act:name>
5638    <act:id type="new">b11d185dc016dc4eae87d81d748a79ec</act:id>
5639    <act:type>LIABILITY</act:type>
5640    <act:commodity>
5641      <cmdty:space>ISO4217</cmdty:space>
5642      <cmdty:id>EUR</cmdty:id>
5643    </act:commodity>
5644    <act:commodity-scu>100</act:commodity-scu>
5645    <act:code>3170</act:code>
5646    <act:parent type="new">3c1393a502f036b6961963e7c48a5bfe</act:parent>
5647  </gnc:account>
5648  <gnc:account version="2.0.0">
5649    <act:name>TZ-Verbindlichkeit. gg. Kreditinstituten</act:name>
5650    <act:id type="new">347c9d781d57484ed9db61bd43358a91</act:id>
5651    <act:type>LIABILITY</act:type>
5652    <act:commodity>
5653      <cmdty:space>ISO4217</cmdty:space>
5654      <cmdty:id>EUR</cmdty:id>
5655    </act:commodity>
5656    <act:commodity-scu>100</act:commodity-scu>
5657    <act:code>3180</act:code>
5658    <act:slots>
5659      <slot>
5660        <slot:key>placeholder</slot:key>
5661        <slot:value type="string">true</slot:value>
5662      </slot>
5663    </act:slots>
5664    <act:parent type="new">815036103fbfcdc67d0fcee3c4bd7279</act:parent>
5665  </gnc:account>
5666  <gnc:account version="2.0.0">
5667    <act:name>TZ-Verbindlichkeit. Kreditinstitut(b.1J)</act:name>
5668    <act:id type="new">fee36472b54a600058b36d82223e7bfa</act:id>
5669    <act:type>LIABILITY</act:type>
5670    <act:commodity>
5671      <cmdty:space>ISO4217</cmdty:space>
5672      <cmdty:id>EUR</cmdty:id>
5673    </act:commodity>
5674    <act:commodity-scu>100</act:commodity-scu>
5675    <act:code>3181</act:code>
5676    <act:parent type="new">347c9d781d57484ed9db61bd43358a91</act:parent>
5677  </gnc:account>
5678  <gnc:account version="2.0.0">
5679    <act:name>TZ-Verbindlichkeit. Kreditinstitut(1-5J)</act:name>
5680    <act:id type="new">e01fea25919cbdfc85d0feff5d55f1bc</act:id>
5681    <act:type>LIABILITY</act:type>
5682    <act:commodity>
5683      <cmdty:space>ISO4217</cmdty:space>
5684      <cmdty:id>EUR</cmdty:id>
5685    </act:commodity>
5686    <act:commodity-scu>100</act:commodity-scu>
5687    <act:code>3190</act:code>
5688    <act:parent type="new">347c9d781d57484ed9db61bd43358a91</act:parent>
5689  </gnc:account>
5690  <gnc:account version="2.0.0">
5691    <act:name>TZ-Verbindlichkeit. Kreditinstitut(g.5J)</act:name>
5692    <act:id type="new">94712c7762f2caf4fd8c51f7d255cb8f</act:id>
5693    <act:type>LIABILITY</act:type>
5694    <act:commodity>
5695      <cmdty:space>ISO4217</cmdty:space>
5696      <cmdty:id>EUR</cmdty:id>
5697    </act:commodity>
5698    <act:commodity-scu>100</act:commodity-scu>
5699    <act:code>3200</act:code>
5700    <act:parent type="new">347c9d781d57484ed9db61bd43358a91</act:parent>
5701  </gnc:account>
5702  <gnc:account version="2.0.0">
5703    <act:name>Gegenkonto bei Aufteilung Kto 3210-48</act:name>
5704    <act:id type="new">603dfb96e8eace88767be797c59662d3</act:id>
5705    <act:type>LIABILITY</act:type>
5706    <act:commodity>
5707      <cmdty:space>ISO4217</cmdty:space>
5708      <cmdty:id>EUR</cmdty:id>
5709    </act:commodity>
5710    <act:commodity-scu>100</act:commodity-scu>
5711    <act:code>3249</act:code>
5712    <act:parent type="new">815036103fbfcdc67d0fcee3c4bd7279</act:parent>
5713  </gnc:account>
5714  <gnc:account version="2.0.0">
5715    <act:name>03. erhaltene Anzahlungen auf Bestellungen</act:name>
5716    <act:id type="new">83d0177a3bf8ecab71f864adb04c678e</act:id>
5717    <act:type>LIABILITY</act:type>
5718    <act:commodity>
5719      <cmdty:space>ISO4217</cmdty:space>
5720      <cmdty:id>EUR</cmdty:id>
5721    </act:commodity>
5722    <act:commodity-scu>100</act:commodity-scu>
5723    <act:slots>
5724      <slot>
5725        <slot:key>placeholder</slot:key>
5726        <slot:value type="string">true</slot:value>
5727      </slot>
5728    </act:slots>
5729    <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
5730  </gnc:account>
5731  <gnc:account version="2.0.0">
5732    <act:name>Erhaltene Anzahlungen</act:name>
5733    <act:id type="new">8849ae77228dd660bcdfd0becbfd9e7f</act:id>
5734    <act:type>LIABILITY</act:type>
5735    <act:commodity>
5736      <cmdty:space>ISO4217</cmdty:space>
5737      <cmdty:id>EUR</cmdty:id>
5738    </act:commodity>
5739    <act:commodity-scu>100</act:commodity-scu>
5740    <act:code>3250</act:code>
5741    <act:slots>
5742      <slot>
5743        <slot:key>placeholder</slot:key>
5744        <slot:value type="string">true</slot:value>
5745      </slot>
5746    </act:slots>
5747    <act:parent type="new">83d0177a3bf8ecab71f864adb04c678e</act:parent>
5748  </gnc:account>
5749  <gnc:account version="2.0.0">
5750    <act:name>Erhaltene Anzahlungen 7% USt</act:name>
5751    <act:id type="new">856a96c65a9b07bedf3ab8639f64887d</act:id>
5752    <act:type>LIABILITY</act:type>
5753    <act:commodity>
5754      <cmdty:space>ISO4217</cmdty:space>
5755      <cmdty:id>EUR</cmdty:id>
5756    </act:commodity>
5757    <act:commodity-scu>100</act:commodity-scu>
5758    <act:code>3260</act:code>
5759    <act:parent type="new">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
5760  </gnc:account>
5761  <gnc:account version="2.0.0">
5762    <act:name>Erhaltene Anzahlungen 16% USt</act:name>
5763    <act:id type="new">63ce0da19dbe9d32234963c756cff0f1</act:id>
5764    <act:type>LIABILITY</act:type>
5765    <act:commodity>
5766      <cmdty:space>ISO4217</cmdty:space>
5767      <cmdty:id>EUR</cmdty:id>
5768    </act:commodity>
5769    <act:commodity-scu>100</act:commodity-scu>
5770    <act:code>3270</act:code>
5771    <act:parent type="new">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
5772  </gnc:account>
5773  <gnc:account version="2.0.0">
5774    <act:name>Erhaltene Anzahlungen (bis 1 Jahr)</act:name>
5775    <act:id type="new">ab3a06aa8006429907e1ca0d5ef59025</act:id>
5776    <act:type>LIABILITY</act:type>
5777    <act:commodity>
5778      <cmdty:space>ISO4217</cmdty:space>
5779      <cmdty:id>EUR</cmdty:id>
5780    </act:commodity>
5781    <act:commodity-scu>100</act:commodity-scu>
5782    <act:code>3280</act:code>
5783    <act:parent type="new">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
5784  </gnc:account>
5785  <gnc:account version="2.0.0">
5786    <act:name>Erhaltene Anzahlungen (1-5 Jahre)</act:name>
5787    <act:id type="new">19127ffca08544384a00bc092298fe0c</act:id>
5788    <act:type>LIABILITY</act:type>
5789    <act:commodity>
5790      <cmdty:space>ISO4217</cmdty:space>
5791      <cmdty:id>EUR</cmdty:id>
5792    </act:commodity>
5793    <act:commodity-scu>100</act:commodity-scu>
5794    <act:code>3284</act:code>
5795    <act:parent type="new">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
5796  </gnc:account>
5797  <gnc:account version="2.0.0">
5798    <act:name>Erhaltene Anzahlungen (g. 5 Jahre)</act:name>
5799    <act:id type="new">9fd0b8be384320ae79465cff54d26431</act:id>
5800    <act:type>LIABILITY</act:type>
5801    <act:commodity>
5802      <cmdty:space>ISO4217</cmdty:space>
5803      <cmdty:id>EUR</cmdty:id>
5804    </act:commodity>
5805    <act:commodity-scu>100</act:commodity-scu>
5806    <act:code>3285</act:code>
5807    <act:parent type="new">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
5808  </gnc:account>
5809  <gnc:account version="2.0.0">
5810    <act:name>04. Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
5811    <act:id type="new">e98ae511eab7e00712870af910a33ce0</act:id>
5812    <act:type>LIABILITY</act:type>
5813    <act:commodity>
5814      <cmdty:space>ISO4217</cmdty:space>
5815      <cmdty:id>EUR</cmdty:id>
5816    </act:commodity>
5817    <act:commodity-scu>100</act:commodity-scu>
5818    <act:slots>
5819      <slot>
5820        <slot:key>placeholder</slot:key>
5821        <slot:value type="string">true</slot:value>
5822      </slot>
5823    </act:slots>
5824    <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
5825  </gnc:account>
5826  <gnc:account version="2.0.0">
5827    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen (Kreditoren)</act:name>
5828    <act:id type="new">a7e6f09fcbf7fab4f58b31620ea09a18</act:id>
5829    <act:type>PAYABLE</act:type>
5830    <act:commodity>
5831      <cmdty:space>ISO4217</cmdty:space>
5832      <cmdty:id>EUR</cmdty:id>
5833    </act:commodity>
5834    <act:commodity-scu>100</act:commodity-scu>
5835    <act:code>3300</act:code>
5836    <act:description>Sammelkonto Kreditoren</act:description>
5837    <act:slots>
5838      <slot>
5839        <slot:key>placeholder</slot:key>
5840        <slot:value type="string">true</slot:value>
5841      </slot>
5842    </act:slots>
5843    <act:parent type="new">e98ae511eab7e00712870af910a33ce0</act:parent>
5844  </gnc:account>
5845  <gnc:account version="2.0.0">
5846    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz</act:name>
5847    <act:id type="new">955319571a8b688168c2e48ba4288a8e</act:id>
5848    <act:type>PAYABLE</act:type>
5849    <act:commodity>
5850      <cmdty:space>ISO4217</cmdty:space>
5851      <cmdty:id>EUR</cmdty:id>
5852    </act:commodity>
5853    <act:commodity-scu>100</act:commodity-scu>
5854    <act:code>3305</act:code>
5855    <act:description>EÜR</act:description>
5856    <act:parent type="new">a7e6f09fcbf7fab4f58b31620ea09a18</act:parent>
5857  </gnc:account>
5858  <gnc:account version="2.0.0">
5859    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz</act:name>
5860    <act:id type="new">64e3ff255ad7b9c198eb2afb9e094ce2</act:id>
5861    <act:type>PAYABLE</act:type>
5862    <act:commodity>
5863      <cmdty:space>ISO4217</cmdty:space>
5864      <cmdty:id>EUR</cmdty:id>
5865    </act:commodity>
5866    <act:commodity-scu>100</act:commodity-scu>
5867    <act:code>3306</act:code>
5868    <act:description>EÜR</act:description>
5869    <act:parent type="new">a7e6f09fcbf7fab4f58b31620ea09a18</act:parent>
5870  </gnc:account>
5871  <gnc:account version="2.0.0">
5872    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer</act:name>
5873    <act:id type="new">c8b1bf4527cfc93748291d64340ea20d</act:id>
5874    <act:type>PAYABLE</act:type>
5875    <act:commodity>
5876      <cmdty:space>ISO4217</cmdty:space>
5877      <cmdty:id>EUR</cmdty:id>
5878    </act:commodity>
5879    <act:commodity-scu>100</act:commodity-scu>
5880    <act:code>3307</act:code>
5881    <act:description>EÜR</act:description>
5882    <act:parent type="new">a7e6f09fcbf7fab4f58b31620ea09a18</act:parent>
5883  </gnc:account>
5884  <gnc:account version="2.0.0">
5885    <act:name>Gegenkonto 3305 - 3307 bei Aufteilung der Verbindlichkeiten nach Steuersätzen</act:name>
5886    <act:id type="new">e04bf8d4a4a41a7557e9b067d05965a3</act:id>
5887    <act:type>LIABILITY</act:type>
5888    <act:commodity>
5889      <cmdty:space>ISO4217</cmdty:space>
5890      <cmdty:id>EUR</cmdty:id>
5891    </act:commodity>
5892    <act:commodity-scu>100</act:commodity-scu>
5893    <act:code>3309</act:code>
5894    <act:description>EÜR</act:description>
5895    <act:parent type="new">a7e6f09fcbf7fab4f58b31620ea09a18</act:parent>
5896  </gnc:account>
5897  <gnc:account version="2.0.0">
5898    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent</act:name>
5899    <act:id type="new">a3d3131caad56df23167362ec6ab406a</act:id>
5900    <act:type>PAYABLE</act:type>
5901    <act:commodity>
5902      <cmdty:space>ISO4217</cmdty:space>
5903      <cmdty:id>EUR</cmdty:id>
5904    </act:commodity>
5905    <act:commodity-scu>100</act:commodity-scu>
5906    <act:code>3310</act:code>
5907    <act:slots>
5908      <slot>
5909        <slot:key>placeholder</slot:key>
5910        <slot:value type="string">true</slot:value>
5911      </slot>
5912    </act:slots>
5913    <act:parent type="new">e98ae511eab7e00712870af910a33ce0</act:parent>
5914  </gnc:account>
5915  <gnc:account version="2.0.0">
5916    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit &lt;= 1 Jahr</act:name>
5917    <act:id type="new">006023ac0884d4b358f98427d42fe760</act:id>
5918    <act:type>PAYABLE</act:type>
5919    <act:commodity>
5920      <cmdty:space>ISO4217</cmdty:space>
5921      <cmdty:id>EUR</cmdty:id>
5922    </act:commodity>
5923    <act:commodity-scu>100</act:commodity-scu>
5924    <act:code>3335</act:code>
5925    <act:parent type="new">a3d3131caad56df23167362ec6ab406a</act:parent>
5926  </gnc:account>
5927  <gnc:account version="2.0.0">
5928    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit 1-5 Jahre</act:name>
5929    <act:id type="new">c77318b1a50a58c36acb31a8b9d9b445</act:id>
5930    <act:type>PAYABLE</act:type>
5931    <act:commodity>
5932      <cmdty:space>ISO4217</cmdty:space>
5933      <cmdty:id>EUR</cmdty:id>
5934    </act:commodity>
5935    <act:commodity-scu>100</act:commodity-scu>
5936    <act:code>3337</act:code>
5937    <act:parent type="new">a3d3131caad56df23167362ec6ab406a</act:parent>
5938  </gnc:account>
5939  <gnc:account version="2.0.0">
5940    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit &gt; 5 Jahre</act:name>
5941    <act:id type="new">a2148912c36e8ec735063964270303b3</act:id>
5942    <act:type>PAYABLE</act:type>
5943    <act:commodity>
5944      <cmdty:space>ISO4217</cmdty:space>
5945      <cmdty:id>EUR</cmdty:id>
5946    </act:commodity>
5947    <act:commodity-scu>100</act:commodity-scu>
5948    <act:code>3338</act:code>
5949    <act:parent type="new">a3d3131caad56df23167362ec6ab406a</act:parent>
5950  </gnc:account>
5951  <gnc:account version="2.0.0">
5952    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen für Investitionen für §4/3 EStG</act:name>
5953    <act:id type="new">a1fd22bd69200bb7bdd1ea485a0758e5</act:id>
5954    <act:type>PAYABLE</act:type>
5955    <act:commodity>
5956      <cmdty:space>ISO4217</cmdty:space>
5957      <cmdty:id>EUR</cmdty:id>
5958    </act:commodity>
5959    <act:commodity-scu>100</act:commodity-scu>
5960    <act:code>3334</act:code>
5961    <act:parent type="new">e98ae511eab7e00712870af910a33ce0</act:parent>
5962  </gnc:account>
5963  <gnc:account version="2.0.0">
5964    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern</act:name>
5965    <act:id type="new">3d9c9c78c393e8a808e2e585fac0d4d5</act:id>
5966    <act:type>PAYABLE</act:type>
5967    <act:commodity>
5968      <cmdty:space>ISO4217</cmdty:space>
5969      <cmdty:id>EUR</cmdty:id>
5970    </act:commodity>
5971    <act:commodity-scu>100</act:commodity-scu>
5972    <act:code>3340</act:code>
5973    <act:slots>
5974      <slot>
5975        <slot:key>placeholder</slot:key>
5976        <slot:value type="string">true</slot:value>
5977      </slot>
5978    </act:slots>
5979    <act:parent type="new">e98ae511eab7e00712870af910a33ce0</act:parent>
5980  </gnc:account>
5981  <gnc:account version="2.0.0">
5982    <act:name>Verbindl. aus L+L gg. Gesellsch. b. 1J</act:name>
5983    <act:id type="new">b8f73af3842004aa0faff2322a1993df</act:id>
5984    <act:type>PAYABLE</act:type>
5985    <act:commodity>
5986      <cmdty:space>ISO4217</cmdty:space>
5987      <cmdty:id>EUR</cmdty:id>
5988    </act:commodity>
5989    <act:commodity-scu>100</act:commodity-scu>
5990    <act:code>3341</act:code>
5991    <act:parent type="new">3d9c9c78c393e8a808e2e585fac0d4d5</act:parent>
5992  </gnc:account>
5993  <gnc:account version="2.0.0">
5994    <act:name>Verbindl. aus L+L gg. Gesellsch. 1-5 J</act:name>
5995    <act:id type="new">7fe6fc15e30d8dc01cf399cda75d4bc9</act:id>
5996    <act:type>PAYABLE</act:type>
5997    <act:commodity>
5998      <cmdty:space>ISO4217</cmdty:space>
5999      <cmdty:id>EUR</cmdty:id>
6000    </act:commodity>
6001    <act:commodity-scu>100</act:commodity-scu>
6002    <act:code>3345</act:code>
6003    <act:parent type="new">3d9c9c78c393e8a808e2e585fac0d4d5</act:parent>
6004  </gnc:account>
6005  <gnc:account version="2.0.0">
6006    <act:name>Verbindl. aus L+L gg. Gesellsch. g. 5J</act:name>
6007    <act:id type="new">81e0900881dd7b3e68eb805c7df83b8a</act:id>
6008    <act:type>PAYABLE</act:type>
6009    <act:commodity>
6010      <cmdty:space>ISO4217</cmdty:space>
6011      <cmdty:id>EUR</cmdty:id>
6012    </act:commodity>
6013    <act:commodity-scu>100</act:commodity-scu>
6014    <act:code>3348</act:code>
6015    <act:parent type="new">3d9c9c78c393e8a808e2e585fac0d4d5</act:parent>
6016  </gnc:account>
6017  <gnc:account version="2.0.0">
6018    <act:name>Gegenkonto 3470-3499 bei Aufteilung Kreditoren-Konto</act:name>
6019    <act:id type="new">bb6736ebde2593cc171ae60fc09b0201</act:id>
6020    <act:type>LIABILITY</act:type>
6021    <act:commodity>
6022      <cmdty:space>ISO4217</cmdty:space>
6023      <cmdty:id>EUR</cmdty:id>
6024    </act:commodity>
6025    <act:commodity-scu>100</act:commodity-scu>
6026    <act:code>3349</act:code>
6027    <act:parent type="new">3d9c9c78c393e8a808e2e585fac0d4d5</act:parent>
6028  </gnc:account>
6029  <gnc:account version="2.0.0">
6030    <act:name>05. Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel</act:name>
6031    <act:id type="new">77a50a6f4eebd8d7fe6dfe49064be612</act:id>
6032    <act:type>PAYABLE</act:type>
6033    <act:commodity>
6034      <cmdty:space>ISO4217</cmdty:space>
6035      <cmdty:id>EUR</cmdty:id>
6036    </act:commodity>
6037    <act:commodity-scu>100</act:commodity-scu>
6038    <act:slots>
6039      <slot>
6040        <slot:key>placeholder</slot:key>
6041        <slot:value type="string">true</slot:value>
6042      </slot>
6043    </act:slots>
6044    <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
6045  </gnc:account>
6046  <gnc:account version="2.0.0">
6047    <act:name>Wechselverbindlichkeiten</act:name>
6048    <act:id type="new">519d50149266a6b5e6ffbb05d85f7dc3</act:id>
6049    <act:type>LIABILITY</act:type>
6050    <act:commodity>
6051      <cmdty:space>ISO4217</cmdty:space>
6052      <cmdty:id>EUR</cmdty:id>
6053    </act:commodity>
6054    <act:commodity-scu>100</act:commodity-scu>
6055    <act:code>3350</act:code>
6056    <act:slots>
6057      <slot>
6058        <slot:key>placeholder</slot:key>
6059        <slot:value type="string">true</slot:value>
6060      </slot>
6061    </act:slots>
6062    <act:parent type="new">77a50a6f4eebd8d7fe6dfe49064be612</act:parent>
6063  </gnc:account>
6064  <gnc:account version="2.0.0">
6065    <act:name>Wechselverbindlichkeiten (bis 1 Jahr)</act:name>
6066    <act:id type="new">a7d1e5cbd85fd3bc9e9a98c60dfd1254</act:id>
6067    <act:type>LIABILITY</act:type>
6068    <act:commodity>
6069      <cmdty:space>ISO4217</cmdty:space>
6070      <cmdty:id>EUR</cmdty:id>
6071    </act:commodity>
6072    <act:commodity-scu>100</act:commodity-scu>
6073    <act:code>3351</act:code>
6074    <act:parent type="new">519d50149266a6b5e6ffbb05d85f7dc3</act:parent>
6075  </gnc:account>
6076  <gnc:account version="2.0.0">
6077    <act:name>Wechselverbindlichkeiten (1-5 Jahre)</act:name>
6078    <act:id type="new">c17a62ed7ccd7708afc6ee29f7783e79</act:id>
6079    <act:type>LIABILITY</act:type>
6080    <act:commodity>
6081      <cmdty:space>ISO4217</cmdty:space>
6082      <cmdty:id>EUR</cmdty:id>
6083    </act:commodity>
6084    <act:commodity-scu>100</act:commodity-scu>
6085    <act:code>3380</act:code>
6086    <act:parent type="new">519d50149266a6b5e6ffbb05d85f7dc3</act:parent>
6087  </gnc:account>
6088  <gnc:account version="2.0.0">
6089    <act:name>Wechselverbindlichkeiten (g. 5 Jahre)</act:name>
6090    <act:id type="new">8dfa05094cc1864f6e70c5b10c1bde43</act:id>
6091    <act:type>LIABILITY</act:type>
6092    <act:commodity>
6093      <cmdty:space>ISO4217</cmdty:space>
6094      <cmdty:id>EUR</cmdty:id>
6095    </act:commodity>
6096    <act:commodity-scu>100</act:commodity-scu>
6097    <act:code>3390</act:code>
6098    <act:parent type="new">519d50149266a6b5e6ffbb05d85f7dc3</act:parent>
6099  </gnc:account>
6100  <gnc:account version="2.0.0">
6101    <act:name>06. Verbindlichkeiten gegenüber verbundenen Untenehmen</act:name>
6102    <act:id type="new">c0e507fe6c93db3fb2e93205c33d49db</act:id>
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6904    <act:commodity-scu>100</act:commodity-scu>
6905    <act:code>3715</act:code>
6906    <act:parent type="new">6bd083365b1e5c1cd1bd43b8f955cdf0</act:parent>
6907  </gnc:account>
6908  <gnc:account version="2.0.0">
6909    <act:name>Verbindlichkeiten aus Lohn und Gehalt</act:name>
6910    <act:id type="new">dfe419d26acef7e1ab26d3a8a8b7233e</act:id>
6911    <act:type>LIABILITY</act:type>
6912    <act:commodity>
6913      <cmdty:space>ISO4217</cmdty:space>
6914      <cmdty:id>EUR</cmdty:id>
6915    </act:commodity>
6916    <act:commodity-scu>100</act:commodity-scu>
6917    <act:code>3720</act:code>
6918    <act:slots>
6919      <slot>
6920        <slot:key>placeholder</slot:key>
6921        <slot:value type="string">true</slot:value>
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6924    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
6925  </gnc:account>
6926  <gnc:account version="2.0.0">
6927    <act:name>Verbindlichkeiten für Einbehaltungen von Arbeitnehmern</act:name>
6928    <act:id type="new">4b9346293f696a395e3bece98dcabac9</act:id>
6929    <act:type>LIABILITY</act:type>
6930    <act:commodity>
6931      <cmdty:space>ISO4217</cmdty:space>
6932      <cmdty:id>EUR</cmdty:id>
6933    </act:commodity>
6934    <act:commodity-scu>100</act:commodity-scu>
6935    <act:code>3725</act:code>
6936    <act:parent type="new">dfe419d26acef7e1ab26d3a8a8b7233e</act:parent>
6937  </gnc:account>
6938  <gnc:account version="2.0.0">
6939    <act:name>Verbindlichkeiten aus an das Finanzamt abzuführendem Bauabzugsbetrag</act:name>
6940    <act:id type="new">511112f3ac55f88ab568dfecd03d90fb</act:id>
6941    <act:type>LIABILITY</act:type>
6942    <act:commodity>
6943      <cmdty:space>ISO4217</cmdty:space>
6944      <cmdty:id>EUR</cmdty:id>
6945    </act:commodity>
6946    <act:commodity-scu>100</act:commodity-scu>
6947    <act:code>3726</act:code>
6948    <act:parent type="new">dfe419d26acef7e1ab26d3a8a8b7233e</act:parent>
6949  </gnc:account>
6950  <gnc:account version="2.0.0">
6951    <act:name>Verbindlichkeiten aus Lohn- und Kirchensteuer</act:name>
6952    <act:id type="new">15b65af9d925bbb74245b9c78a5147be</act:id>
6953    <act:type>LIABILITY</act:type>
6954    <act:commodity>
6955      <cmdty:space>ISO4217</cmdty:space>
6956      <cmdty:id>EUR</cmdty:id>
6957    </act:commodity>
6958    <act:commodity-scu>100</act:commodity-scu>
6959    <act:code>3730</act:code>
6960    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
6961  </gnc:account>
6962  <gnc:account version="2.0.0">
6963    <act:name>Verbindlichkeiten im Rahmen der sozialen Sicherheit</act:name>
6964    <act:id type="new">c105052eb7f8cb231479a5e34e363e5a</act:id>
6965    <act:type>LIABILITY</act:type>
6966    <act:commodity>
6967      <cmdty:space>ISO4217</cmdty:space>
6968      <cmdty:id>EUR</cmdty:id>
6969    </act:commodity>
6970    <act:commodity-scu>100</act:commodity-scu>
6971    <act:code>3740</act:code>
6972    <act:description>Sozialversicherungsbeiträge</act:description>
6973    <act:slots>
6974      <slot>
6975        <slot:key>placeholder</slot:key>
6976        <slot:value type="string">true</slot:value>
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6979    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
6980  </gnc:account>
6981  <gnc:account version="2.0.0">
6982    <act:name>Verbindlichk. soziale Sicherheit (b. 1 J)</act:name>
6983    <act:id type="new">c587254565269152a2fd99d936f1b1c5</act:id>
6984    <act:type>LIABILITY</act:type>
6985    <act:commodity>
6986      <cmdty:space>ISO4217</cmdty:space>
6987      <cmdty:id>EUR</cmdty:id>
6988    </act:commodity>
6989    <act:commodity-scu>100</act:commodity-scu>
6990    <act:code>3741</act:code>
6991    <act:parent type="new">c105052eb7f8cb231479a5e34e363e5a</act:parent>
6992  </gnc:account>
6993  <gnc:account version="2.0.0">
6994    <act:name>Verbindlichk. soziale Sicherheit (1-5 J)</act:name>
6995    <act:id type="new">e635b905bf0e5ef164ffce6b54277bfb</act:id>
6996    <act:type>LIABILITY</act:type>
6997    <act:commodity>
6998      <cmdty:space>ISO4217</cmdty:space>
6999      <cmdty:id>EUR</cmdty:id>
7000    </act:commodity>
7001    <act:commodity-scu>100</act:commodity-scu>
7002    <act:code>3750</act:code>
7003    <act:parent type="new">c105052eb7f8cb231479a5e34e363e5a</act:parent>
7004  </gnc:account>
7005  <gnc:account version="2.0.0">
7006    <act:name>Verbindlichk. soziale Sicherheit (g. 5 J)</act:name>
7007    <act:id type="new">d09d10bcaa4d9c83d9a9d9104f9feecf</act:id>
7008    <act:type>LIABILITY</act:type>
7009    <act:commodity>
7010      <cmdty:space>ISO4217</cmdty:space>
7011      <cmdty:id>EUR</cmdty:id>
7012    </act:commodity>
7013    <act:commodity-scu>100</act:commodity-scu>
7014    <act:code>3755</act:code>
7015    <act:parent type="new">c105052eb7f8cb231479a5e34e363e5a</act:parent>
7016  </gnc:account>
7017  <gnc:account version="2.0.0">
7018    <act:name>Verbindlichkeiten aus Einbehaltungen</act:name>
7019    <act:id type="new">53d93c2641b874bfeba7f284479fc486</act:id>
7020    <act:type>LIABILITY</act:type>
7021    <act:commodity>
7022      <cmdty:space>ISO4217</cmdty:space>
7023      <cmdty:id>EUR</cmdty:id>
7024    </act:commodity>
7025    <act:commodity-scu>100</act:commodity-scu>
7026    <act:code>3760</act:code>
7027    <act:description>KapESt und SolZ auf KapESt</act:description>
7028    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
7029  </gnc:account>
7030  <gnc:account version="2.0.0">
7031    <act:name>Verbindlichkeiten für Verbrauchsteuern</act:name>
7032    <act:id type="new">3f77e9140f7ff39061e3b050e41eb2ec</act:id>
7033    <act:type>LIABILITY</act:type>
7034    <act:commodity>
7035      <cmdty:space>ISO4217</cmdty:space>
7036      <cmdty:id>EUR</cmdty:id>
7037    </act:commodity>
7038    <act:commodity-scu>100</act:commodity-scu>
7039    <act:code>3761</act:code>
7040    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
7041  </gnc:account>
7042  <gnc:account version="2.0.0">
7043    <act:name>Verbindlichkeiten aus Vermögensbildung</act:name>
7044    <act:id type="new">34fc3612b13809ba551d2e11b0f5dad2</act:id>
7045    <act:type>LIABILITY</act:type>
7046    <act:commodity>
7047      <cmdty:space>ISO4217</cmdty:space>
7048      <cmdty:id>EUR</cmdty:id>
7049    </act:commodity>
7050    <act:commodity-scu>100</act:commodity-scu>
7051    <act:code>3770</act:code>
7052    <act:description>Direktversicherungen u.ä.</act:description>
7053    <act:slots>
7054      <slot>
7055        <slot:key>placeholder</slot:key>
7056        <slot:value type="string">true</slot:value>
7057      </slot>
7058    </act:slots>
7059    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
7060  </gnc:account>
7061  <gnc:account version="2.0.0">
7062    <act:name>Verbindlichk. Vermögensbildung (b. 1 J)</act:name>
7063    <act:id type="new">6af86240ddd6307f14cb704d52cb4afd</act:id>
7064    <act:type>LIABILITY</act:type>
7065    <act:commodity>
7066      <cmdty:space>ISO4217</cmdty:space>
7067      <cmdty:id>EUR</cmdty:id>
7068    </act:commodity>
7069    <act:commodity-scu>100</act:commodity-scu>
7070    <act:code>3771</act:code>
7071    <act:parent type="new">34fc3612b13809ba551d2e11b0f5dad2</act:parent>
7072  </gnc:account>
7073  <gnc:account version="2.0.0">
7074    <act:name>Verbindlichk. Vermögensbildung (1-5 J)</act:name>
7075    <act:id type="new">e3d893eba2e242ef3aa418d8226f2805</act:id>
7076    <act:type>LIABILITY</act:type>
7077    <act:commodity>
7078      <cmdty:space>ISO4217</cmdty:space>
7079      <cmdty:id>EUR</cmdty:id>
7080    </act:commodity>
7081    <act:commodity-scu>100</act:commodity-scu>
7082    <act:code>3780</act:code>
7083    <act:parent type="new">34fc3612b13809ba551d2e11b0f5dad2</act:parent>
7084  </gnc:account>
7085  <gnc:account version="2.0.0">
7086    <act:name>Verbindlichk. Vermögensbildung (g. 5 J)</act:name>
7087    <act:id type="new">433b7acee76ed8c3a71d2d65f6b5d768</act:id>
7088    <act:type>LIABILITY</act:type>
7089    <act:commodity>
7090      <cmdty:space>ISO4217</cmdty:space>
7091      <cmdty:id>EUR</cmdty:id>
7092    </act:commodity>
7093    <act:commodity-scu>100</act:commodity-scu>
7094    <act:code>3785</act:code>
7095    <act:parent type="new">34fc3612b13809ba551d2e11b0f5dad2</act:parent>
7096  </gnc:account>
7097  <gnc:account version="2.0.0">
7098    <act:name>09. Lohn- und Gehaltsverrechnungskonto</act:name>
7099    <act:id type="new">dcc9df0c20ead56ac1dc766fd4aaf6b1</act:id>
7100    <act:type>LIABILITY</act:type>
7101    <act:commodity>
7102      <cmdty:space>ISO4217</cmdty:space>
7103      <cmdty:id>EUR</cmdty:id>
7104    </act:commodity>
7105    <act:commodity-scu>100</act:commodity-scu>
7106    <act:code>3790</act:code>
7107    <act:slots>
7108      <slot>
7109        <slot:key>placeholder</slot:key>
7110        <slot:value type="string">true</slot:value>
7111      </slot>
7112    </act:slots>
7113    <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
7114  </gnc:account>
7115  <gnc:account version="2.0.0">
7116    <act:name>Verbindlichkeiten im Rahmen der sozialen Sicherheit</act:name>
7117    <act:id type="new">db0fce38f062541db4f23a2c7bfeac22</act:id>
7118    <act:type>LIABILITY</act:type>
7119    <act:commodity>
7120      <cmdty:space>ISO4217</cmdty:space>
7121      <cmdty:id>EUR</cmdty:id>
7122    </act:commodity>
7123    <act:commodity-scu>100</act:commodity-scu>
7124    <act:code>3796</act:code>
7125    <act:description>für §4/3 EStG</act:description>
7126    <act:parent type="new">dcc9df0c20ead56ac1dc766fd4aaf6b1</act:parent>
7127  </gnc:account>
7128  <gnc:account version="2.0.0">
7129    <act:name>10. Umsatzsteuer</act:name>
7130    <act:id type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:id>
7131    <act:type>LIABILITY</act:type>
7132    <act:commodity>
7133      <cmdty:space>ISO4217</cmdty:space>
7134      <cmdty:id>EUR</cmdty:id>
7135    </act:commodity>
7136    <act:commodity-scu>100</act:commodity-scu>
7137    <act:code>3800</act:code>
7138    <act:slots>
7139      <slot>
7140        <slot:key>placeholder</slot:key>
7141        <slot:value type="string">true</slot:value>
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7144    <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
7145  </gnc:account>
7146  <gnc:account version="2.0.0">
7147    <act:name>Umsatzsteuer 7%</act:name>
7148    <act:id type="new">c76f946f844d0afc674013ca97731f3a</act:id>
7149    <act:type>LIABILITY</act:type>
7150    <act:commodity>
7151      <cmdty:space>ISO4217</cmdty:space>
7152      <cmdty:id>EUR</cmdty:id>
7153    </act:commodity>
7154    <act:commodity-scu>100</act:commodity-scu>
7155    <act:code>3801</act:code>
7156    <act:description>Umsatzsteuer</act:description>
7157    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
7158  </gnc:account>
7159  <gnc:account version="2.0.0">
7160    <act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb</act:name>
7161    <act:id type="new">e726cf1027d9589c65f0681a73fbc8c8</act:id>
7162    <act:type>LIABILITY</act:type>
7163    <act:commodity>
7164      <cmdty:space>ISO4217</cmdty:space>
7165      <cmdty:id>EUR</cmdty:id>
7166    </act:commodity>
7167    <act:commodity-scu>100</act:commodity-scu>
7168    <act:code>3802</act:code>
7169    <act:description>anderes EU-Land</act:description>
7170    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
7171  </gnc:account>
7172  <gnc:account version="2.0.0">
7173    <act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb 15%/16%</act:name>
7174    <act:id type="new">a17ba6e2ea6c5860cec8ab134fc1b7e4</act:id>
7175    <act:type>LIABILITY</act:type>
7176    <act:commodity>
7177      <cmdty:space>ISO4217</cmdty:space>
7178      <cmdty:id>EUR</cmdty:id>
7179    </act:commodity>
7180    <act:commodity-scu>100</act:commodity-scu>
7181    <act:code>3803</act:code>
7182    <act:parent type="new">e726cf1027d9589c65f0681a73fbc8c8</act:parent>
7183  </gnc:account>
7184  <gnc:account version="2.0.0">
7185    <act:name>Umsatzsteuer 16%</act:name>
7186    <act:id type="new">ea57995749ee6b3af394f62ff181e502</act:id>
7187    <act:type>LIABILITY</act:type>
7188    <act:commodity>
7189      <cmdty:space>ISO4217</cmdty:space>
7190      <cmdty:id>EUR</cmdty:id>
7191    </act:commodity>
7192    <act:commodity-scu>100</act:commodity-scu>
7193    <act:code>3805</act:code>
7194    <act:description>Umsatzsteuer, voller Satz</act:description>
7195    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
7196  </gnc:account>
7197  <gnc:account version="2.0.0">
7198    <act:name>Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen</act:name>
7199    <act:id type="new">1ac3610bf6825ca16c1dd555cb44940d</act:id>
7200    <act:type>LIABILITY</act:type>
7201    <act:commodity>
7202      <cmdty:space>ISO4217</cmdty:space>
7203      <cmdty:id>EUR</cmdty:id>
7204    </act:commodity>
7205    <act:commodity-scu>100</act:commodity-scu>
7206    <act:code>3807</act:code>
7207    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
7208  </gnc:account>
7209  <gnc:account version="2.0.0">
7210    <act:name>Umsatzsteuer EG-Lieferungen 15%/16%</act:name>
7211    <act:id type="new">4a390f95f31f6c2799b0868ea61b0571</act:id>
7212    <act:type>LIABILITY</act:type>
7213    <act:commodity>
7214      <cmdty:space>ISO4217</cmdty:space>
7215      <cmdty:id>EUR</cmdty:id>
7216    </act:commodity>
7217    <act:commodity-scu>100</act:commodity-scu>
7218    <act:code>3808</act:code>
7219    <act:parent type="new">1ac3610bf6825ca16c1dd555cb44940d</act:parent>
7220  </gnc:account>
7221  <gnc:account version="2.0.0">
7222    <act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
7223    <act:id type="new">edc1d6c73ae5b82d21fa87ec5ffd96a7</act:id>
7224    <act:type>LIABILITY</act:type>
7225    <act:commodity>
7226      <cmdty:space>ISO4217</cmdty:space>
7227      <cmdty:id>EUR</cmdty:id>
7228    </act:commodity>
7229    <act:commodity-scu>100</act:commodity-scu>
7230    <act:code>3809</act:code>
7231    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
7232  </gnc:account>
7233  <gnc:account version="2.0.0">
7234    <act:name>Umsatzsteuer nicht fällig</act:name>
7235    <act:id type="new">cb006e38c871c34faeb5164e7662ede0</act:id>
7236    <act:type>LIABILITY</act:type>
7237    <act:commodity>
7238      <cmdty:space>ISO4217</cmdty:space>
7239      <cmdty:id>EUR</cmdty:id>
7240    </act:commodity>
7241    <act:commodity-scu>100</act:commodity-scu>
7242    <act:code>3810</act:code>
7243    <act:slots>
7244      <slot>
7245        <slot:key>placeholder</slot:key>
7246        <slot:value type="string">true</slot:value>
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7249    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
7250  </gnc:account>
7251  <gnc:account version="2.0.0">
7252    <act:name>Umsatzsteuer nicht fällig 7%</act:name>
7253    <act:id type="new">cbbc566c6cbe89d0c0e00681db1e3da4</act:id>
7254    <act:type>LIABILITY</act:type>
7255    <act:commodity>
7256      <cmdty:space>ISO4217</cmdty:space>
7257      <cmdty:id>EUR</cmdty:id>
7258    </act:commodity>
7259    <act:commodity-scu>100</act:commodity-scu>
7260    <act:code>3811</act:code>
7261    <act:parent type="new">cb006e38c871c34faeb5164e7662ede0</act:parent>
7262  </gnc:account>
7263  <gnc:account version="2.0.0">
7264    <act:name>Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen</act:name>
7265    <act:id type="new">98828285aa78b084da26b62acc4880d4</act:id>
7266    <act:type>LIABILITY</act:type>
7267    <act:commodity>
7268      <cmdty:space>ISO4217</cmdty:space>
7269      <cmdty:id>EUR</cmdty:id>
7270    </act:commodity>
7271    <act:commodity-scu>100</act:commodity-scu>
7272    <act:code>3812</act:code>
7273    <act:parent type="new">cb006e38c871c34faeb5164e7662ede0</act:parent>
7274  </gnc:account>
7275  <gnc:account version="2.0.0">
7276    <act:name>Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen 16%</act:name>
7277    <act:id type="new">6f91728564f5efceef7ed4a7188c698f</act:id>
7278    <act:type>LIABILITY</act:type>
7279    <act:commodity>
7280      <cmdty:space>ISO4217</cmdty:space>
7281      <cmdty:id>EUR</cmdty:id>
7282    </act:commodity>
7283    <act:commodity-scu>100</act:commodity-scu>
7284    <act:code>3813</act:code>
7285    <act:parent type="new">98828285aa78b084da26b62acc4880d4</act:parent>
7286  </gnc:account>
7287  <gnc:account version="2.0.0">
7288    <act:name>Umsatzsteuer nicht fällig 16%</act:name>
7289    <act:id type="new">8198644d9fb9d0f780cee1f2f5de7b26</act:id>
7290    <act:type>LIABILITY</act:type>
7291    <act:commodity>
7292      <cmdty:space>ISO4217</cmdty:space>
7293      <cmdty:id>EUR</cmdty:id>
7294    </act:commodity>
7295    <act:commodity-scu>100</act:commodity-scu>
7296    <act:code>3815</act:code>
7297    <act:parent type="new">cb006e38c871c34faeb5164e7662ede0</act:parent>
7298  </gnc:account>
7299  <gnc:account version="2.0.0">
7300    <act:name>Umsatzsteuer nicht fällig 15%</act:name>
7301    <act:id type="new">39ff80036df801b30b3364fcb6cc7e18</act:id>
7302    <act:type>LIABILITY</act:type>
7303    <act:commodity>
7304      <cmdty:space>ISO4217</cmdty:space>
7305      <cmdty:id>EUR</cmdty:id>
7306    </act:commodity>
7307    <act:commodity-scu>100</act:commodity-scu>
7308    <act:code>3816</act:code>
7309    <act:parent type="new">cb006e38c871c34faeb5164e7662ede0</act:parent>
7310  </gnc:account>
7311  <gnc:account version="2.0.0">
7312    <act:name>Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen</act:name>
7313    <act:id type="new">16bc4b8c90d252be6193c6ec706d277a</act:id>
7314    <act:type>LIABILITY</act:type>
7315    <act:commodity>
7316      <cmdty:space>ISO4217</cmdty:space>
7317      <cmdty:id>EUR</cmdty:id>
7318    </act:commodity>
7319    <act:commodity-scu>100</act:commodity-scu>
7320    <act:code>3817</act:code>
7321    <act:parent type="new">cb006e38c871c34faeb5164e7662ede0</act:parent>
7322  </gnc:account>
7323  <gnc:account version="2.0.0">
7324    <act:name>Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen/Werklieferungen</act:name>
7325    <act:id type="new">2e4a7740b8819739a88a6c02ecbe319e</act:id>
7326    <act:type>LIABILITY</act:type>
7327    <act:commodity>
7328      <cmdty:space>ISO4217</cmdty:space>
7329      <cmdty:id>EUR</cmdty:id>
7330    </act:commodity>
7331    <act:commodity-scu>100</act:commodity-scu>
7332    <act:code>3818</act:code>
7333    <act:parent type="new">cb006e38c871c34faeb5164e7662ede0</act:parent>
7334  </gnc:account>
7335  <gnc:account version="2.0.0">
7336    <act:name>Umsatzsteuervorauszahlungen</act:name>
7337    <act:id type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:id>
7338    <act:type>LIABILITY</act:type>
7339    <act:commodity>
7340      <cmdty:space>ISO4217</cmdty:space>
7341      <cmdty:id>EUR</cmdty:id>
7342    </act:commodity>
7343    <act:commodity-scu>100</act:commodity-scu>
7344    <act:code>3820</act:code>
7345    <act:description>Umsatzsteuervoranmeldungen</act:description>
7346    <act:slots>
7347      <slot>
7348        <slot:key>placeholder</slot:key>
7349        <slot:value type="string">true</slot:value>
7350      </slot>
7351    </act:slots>
7352    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
7353  </gnc:account>
7354  <gnc:account version="2.0.0">
7355    <act:name>Umsatzsteuervorauszahlungen 1/11</act:name>
7356    <act:id type="new">514276e874955b4f32008c078d0085d9</act:id>
7357    <act:type>LIABILITY</act:type>
7358    <act:commodity>
7359      <cmdty:space>ISO4217</cmdty:space>
7360      <cmdty:id>EUR</cmdty:id>
7361    </act:commodity>
7362    <act:commodity-scu>100</act:commodity-scu>
7363    <act:code>3830</act:code>
7364    <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
7365  </gnc:account>
7366  <gnc:account version="2.0.0">
7367    <act:name>Nachsteuer</act:name>
7368    <act:id type="new">f63ecbc200758bbe0927caf1813b409e</act:id>
7369    <act:type>LIABILITY</act:type>
7370    <act:commodity>
7371      <cmdty:space>ISO4217</cmdty:space>
7372      <cmdty:id>EUR</cmdty:id>
7373    </act:commodity>
7374    <act:commodity-scu>100</act:commodity-scu>
7375    <act:code>3832</act:code>
7376    <act:description>UstVa Zl. 52, Kz. 65</act:description>
7377    <act:slots>
7378      <slot>
7379        <slot:key>tax-related</slot:key>
7380        <slot:value type="integer">1</slot:value>
7381      </slot>
7382      <slot>
7383        <slot:key>tax-US</slot:key>
7384        <slot:value type="frame">
7385          <slot>
7386            <slot:key>code</slot:key>
7387            <slot:value type="string">K65</slot:value>
7388          </slot>
7389        </slot:value>
7390      </slot>
7391    </act:slots>
7392    <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
7393  </gnc:account>
7394  <gnc:account version="2.0.0">
7395    <act:name>Umsatzsteuer nach §13b UStG 16%</act:name>
7396    <act:id type="new">6dc1d68bf6a196c6b51e5f5e3d50de3d</act:id>
7397    <act:type>LIABILITY</act:type>
7398    <act:commodity>
7399      <cmdty:space>ISO4217</cmdty:space>
7400      <cmdty:id>EUR</cmdty:id>
7401    </act:commodity>
7402    <act:commodity-scu>100</act:commodity-scu>
7403    <act:code>3833</act:code>
7404    <act:description>für Direktbuchungen der USt bei Leistungen eines im Ausland ansässigen Unternehmers</act:description>
7405    <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
7406  </gnc:account>
7407  <gnc:account version="2.0.0">
7408    <act:name>USt EG-Erwerb Neufahrzeuge ohne UStID</act:name>
7409    <act:id type="new">a4071b167e1efe11d256feaeadaf424b</act:id>
7410    <act:type>LIABILITY</act:type>
7411    <act:commodity>
7412      <cmdty:space>ISO4217</cmdty:space>
7413      <cmdty:id>EUR</cmdty:id>
7414    </act:commodity>
7415    <act:commodity-scu>100</act:commodity-scu>
7416    <act:code>3834</act:code>
7417    <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
7418  </gnc:account>
7419  <gnc:account version="2.0.0">
7420    <act:name>Umsatzsteuer nach §13b UStG</act:name>
7421    <act:id type="new">6cf2599b1f60ced718c520f313ee100b</act:id>
7422    <act:type>LIABILITY</act:type>
7423    <act:commodity>
7424      <cmdty:space>ISO4217</cmdty:space>
7425      <cmdty:id>EUR</cmdty:id>
7426    </act:commodity>
7427    <act:commodity-scu>100</act:commodity-scu>
7428    <act:code>3835</act:code>
7429    <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
7430  </gnc:account>
7431  <gnc:account version="2.0.0">
7432    <act:name>Umsatzsteuer nach §13b UStG 16%</act:name>
7433    <act:id type="new">a2046307bda04804b5e6277e01baef5a</act:id>
7434    <act:type>LIABILITY</act:type>
7435    <act:commodity>
7436      <cmdty:space>ISO4217</cmdty:space>
7437      <cmdty:id>EUR</cmdty:id>
7438    </act:commodity>
7439    <act:commodity-scu>100</act:commodity-scu>
7440    <act:code>3836</act:code>
7441    <act:parent type="new">6cf2599b1f60ced718c520f313ee100b</act:parent>
7442  </gnc:account>
7443  <gnc:account version="2.0.0">
7444    <act:name>Umsatzsteuer nach §13a UStG</act:name>
7445    <act:id type="new">32b9678b389940f682903a025aaa11e9</act:id>
7446    <act:type>LIABILITY</act:type>
7447    <act:commodity>
7448      <cmdty:space>ISO4217</cmdty:space>
7449      <cmdty:id>EUR</cmdty:id>
7450    </act:commodity>
7451    <act:commodity-scu>100</act:commodity-scu>
7452    <act:code>3839</act:code>
7453    <act:description>aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager</act:description>
7454    <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
7455  </gnc:account>
7456  <gnc:account version="2.0.0">
7457    <act:name>Umsatzsteuer laufendes Jahr</act:name>
7458    <act:id type="new">cc58dab474a61b30c313cd1cd8ec90c2</act:id>
7459    <act:type>LIABILITY</act:type>
7460    <act:commodity>
7461      <cmdty:space>ISO4217</cmdty:space>
7462      <cmdty:id>EUR</cmdty:id>
7463    </act:commodity>
7464    <act:commodity-scu>100</act:commodity-scu>
7465    <act:code>3840</act:code>
7466    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
7467  </gnc:account>
7468  <gnc:account version="2.0.0">
7469    <act:name>Umsatzsteuer Vorjahr</act:name>
7470    <act:id type="new">3cb0b6a8d40653514a59fa65b0abec5b</act:id>
7471    <act:type>LIABILITY</act:type>
7472    <act:commodity>
7473      <cmdty:space>ISO4217</cmdty:space>
7474      <cmdty:id>EUR</cmdty:id>
7475    </act:commodity>
7476    <act:commodity-scu>100</act:commodity-scu>
7477    <act:code>3841</act:code>
7478    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
7479  </gnc:account>
7480  <gnc:account version="2.0.0">
7481    <act:name>Umsatzsteuer frühere Jahre</act:name>
7482    <act:id type="new">5a7146d370eb3f3132e876da3b8f000f</act:id>
7483    <act:type>LIABILITY</act:type>
7484    <act:commodity>
7485      <cmdty:space>ISO4217</cmdty:space>
7486      <cmdty:id>EUR</cmdty:id>
7487    </act:commodity>
7488    <act:commodity-scu>100</act:commodity-scu>
7489    <act:code>3845</act:code>
7490    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
7491  </gnc:account>
7492  <gnc:account version="2.0.0">
7493    <act:name>Aufgeschobene Einfuhr-Umsatzsteuer</act:name>
7494    <act:id type="new">67f4a46ec27ab741ee919bf6abf6c2f2</act:id>
7495    <act:type>LIABILITY</act:type>
7496    <act:commodity>
7497      <cmdty:space>ISO4217</cmdty:space>
7498      <cmdty:id>EUR</cmdty:id>
7499    </act:commodity>
7500    <act:commodity-scu>100</act:commodity-scu>
7501    <act:code>3850</act:code>
7502    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
7503  </gnc:account>
7504  <gnc:account version="2.0.0">
7505    <act:name>In Rechnung unberechtigt ausgewiesene und geschuldete Steuerbeträge</act:name>
7506    <act:id type="new">b05509ddda11646cabd5c0aca95a183d</act:id>
7507    <act:type>LIABILITY</act:type>
7508    <act:commodity>
7509      <cmdty:space>ISO4217</cmdty:space>
7510      <cmdty:id>EUR</cmdty:id>
7511    </act:commodity>
7512    <act:commodity-scu>100</act:commodity-scu>
7513    <act:code>3851</act:code>
7514    <act:description>UstVa Zl. 63f, Kz. 69</act:description>
7515    <act:slots>
7516      <slot>
7517        <slot:key>tax-related</slot:key>
7518        <slot:value type="integer">1</slot:value>
7519      </slot>
7520      <slot>
7521        <slot:key>tax-US</slot:key>
7522        <slot:value type="frame">
7523          <slot>
7524            <slot:key>code</slot:key>
7525            <slot:value type="string">K69</slot:value>
7526          </slot>
7527        </slot:value>
7528      </slot>
7529    </act:slots>
7530    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
7531  </gnc:account>
7532  <gnc:account version="2.0.0">
7533    <act:name>Steuerzahlungen an andere EG-Länder</act:name>
7534    <act:id type="new">8a9ad6b49648d5e0627601f031c094b9</act:id>
7535    <act:type>LIABILITY</act:type>
7536    <act:commodity>
7537      <cmdty:space>ISO4217</cmdty:space>
7538      <cmdty:id>EUR</cmdty:id>
7539    </act:commodity>
7540    <act:commodity-scu>100</act:commodity-scu>
7541    <act:code>3854</act:code>
7542    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
7543  </gnc:account>
7544  <gnc:account version="2.0.0">
7545    <act:name>D. Rechnungsabgrenzungsposten Fremdkapital</act:name>
7546    <act:id type="new">ca4f3be70076340cc2702f8863077d48</act:id>
7547    <act:type>LIABILITY</act:type>
7548    <act:commodity>
7549      <cmdty:space>ISO4217</cmdty:space>
7550      <cmdty:id>EUR</cmdty:id>
7551    </act:commodity>
7552    <act:commodity-scu>100</act:commodity-scu>
7553    <act:slots>
7554      <slot>
7555        <slot:key>placeholder</slot:key>
7556        <slot:value type="string">true</slot:value>
7557      </slot>
7558    </act:slots>
7559    <act:parent type="new">67e3afb8f6e39be571749da7aa113b2e</act:parent>
7560  </gnc:account>
7561  <gnc:account version="2.0.0">
7562    <act:name>Passive Rechnungsabgrenzung</act:name>
7563    <act:id type="new">52d5cfa2b900633443c2fde2773aa09a</act:id>
7564    <act:type>LIABILITY</act:type>
7565    <act:commodity>
7566      <cmdty:space>ISO4217</cmdty:space>
7567      <cmdty:id>EUR</cmdty:id>
7568    </act:commodity>
7569    <act:commodity-scu>100</act:commodity-scu>
7570    <act:code>3900</act:code>
7571    <act:parent type="new">ca4f3be70076340cc2702f8863077d48</act:parent>
7572  </gnc:account>
7573  <gnc:account version="2.0.0">
7574    <act:name>Abgrenzungen zur unterjährigen Kostenverrechnung für BWA</act:name>
7575    <act:id type="new">4121067de11cd1fc1254f618245835d5</act:id>
7576    <act:type>LIABILITY</act:type>
7577    <act:commodity>
7578      <cmdty:space>ISO4217</cmdty:space>
7579      <cmdty:id>EUR</cmdty:id>
7580    </act:commodity>
7581    <act:commodity-scu>100</act:commodity-scu>
7582    <act:code>3950</act:code>
7583    <act:parent type="new">ca4f3be70076340cc2702f8863077d48</act:parent>
7584  </gnc:account>
7585  <gnc:account version="2.0.0">
7586    <act:name>01. Betriebliche Erträge</act:name>
7587    <act:id type="new">ef9980b6277cc8f46bc1b1411ea65c87</act:id>
7588    <act:type>INCOME</act:type>
7589    <act:commodity>
7590      <cmdty:space>ISO4217</cmdty:space>
7591      <cmdty:id>EUR</cmdty:id>
7592    </act:commodity>
7593    <act:commodity-scu>100</act:commodity-scu>
7594    <act:slots>
7595      <slot>
7596        <slot:key>placeholder</slot:key>
7597        <slot:value type="string">true</slot:value>
7598      </slot>
7599      <slot>
7600        <slot:key>tax-related</slot:key>
7601        <slot:value type="integer">1</slot:value>
7602      </slot>
7603    </act:slots>
7604    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
7605  </gnc:account>
7606  <gnc:account version="2.0.0">
7607    <act:name>a) Umsatzerlöse</act:name>
7608    <act:id type="new">0be35cece133442ae9f967be1626bc57</act:id>
7609    <act:type>INCOME</act:type>
7610    <act:commodity>
7611      <cmdty:space>ISO4217</cmdty:space>
7612      <cmdty:id>EUR</cmdty:id>
7613    </act:commodity>
7614    <act:commodity-scu>100</act:commodity-scu>
7615    <act:slots>
7616      <slot>
7617        <slot:key>placeholder</slot:key>
7618        <slot:value type="string">true</slot:value>
7619      </slot>
7620    </act:slots>
7621    <act:parent type="new">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
7622  </gnc:account>
7623  <gnc:account version="2.0.0">
7624    <act:name>Steuerfreie Umsätze</act:name>
7625    <act:id type="new">3d14d5d5d3001e01974df06bf3752d3a</act:id>
7626    <act:type>INCOME</act:type>
7627    <act:commodity>
7628      <cmdty:space>ISO4217</cmdty:space>
7629      <cmdty:id>EUR</cmdty:id>
7630    </act:commodity>
7631    <act:commodity-scu>100</act:commodity-scu>
7632    <act:slots>
7633      <slot>
7634        <slot:key>placeholder</slot:key>
7635        <slot:value type="string">true</slot:value>
7636      </slot>
7637    </act:slots>
7638    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
7639  </gnc:account>
7640  <gnc:account version="2.0.0">
7641    <act:name>Steuerfreie Umsätze §4 Nr. 8 ff UStG</act:name>
7642    <act:id type="new">a8a9c837a1002da5376d6d42e0032573</act:id>
7643    <act:type>INCOME</act:type>
7644    <act:commodity>
7645      <cmdty:space>ISO4217</cmdty:space>
7646      <cmdty:id>EUR</cmdty:id>
7647    </act:commodity>
7648    <act:commodity-scu>100</act:commodity-scu>
7649    <act:code>4100</act:code>
7650    <act:description>UstVa Zl. 25, Kz. 48</act:description>
7651    <act:slots>
7652      <slot>
7653        <slot:key>notes</slot:key>
7654        <slot:value type="string">Kredite, Immobilien ...</slot:value>
7655      </slot>
7656      <slot>
7657        <slot:key>tax-related</slot:key>
7658        <slot:value type="integer">1</slot:value>
7659      </slot>
7660      <slot>
7661        <slot:key>tax-US</slot:key>
7662        <slot:value type="frame">
7663          <slot>
7664            <slot:key>code</slot:key>
7665            <slot:value type="string">K48</slot:value>
7666          </slot>
7667        </slot:value>
7668      </slot>
7669    </act:slots>
7670    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
7671  </gnc:account>
7672  <gnc:account version="2.0.0">
7673    <act:name>Sonstige steuerfr. Umsätze Inland</act:name>
7674    <act:id type="new">c1b6b1979a062dec8927074ec4998957</act:id>
7675    <act:type>INCOME</act:type>
7676    <act:commodity>
7677      <cmdty:space>ISO4217</cmdty:space>
7678      <cmdty:id>EUR</cmdty:id>
7679    </act:commodity>
7680    <act:commodity-scu>100</act:commodity-scu>
7681    <act:code>4110</act:code>
7682    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
7683  </gnc:account>
7684  <gnc:account version="2.0.0">
7685    <act:name>Steuerfreie Umsätze §4 Nr. 1a UStG</act:name>
7686    <act:id type="new">c5c101e72cf95f40abdf0f511675f54e</act:id>
7687    <act:type>INCOME</act:type>
7688    <act:commodity>
7689      <cmdty:space>ISO4217</cmdty:space>
7690      <cmdty:id>EUR</cmdty:id>
7691    </act:commodity>
7692    <act:commodity-scu>100</act:commodity-scu>
7693    <act:code>4120</act:code>
7694    <act:description>UstVa Zl. 24, Kz. 43</act:description>
7695    <act:slots>
7696      <slot>
7697        <slot:key>notes</slot:key>
7698        <slot:value type="string">Ausfuhrlieferungen, Lohnveredelung...</slot:value>
7699      </slot>
7700      <slot>
7701        <slot:key>tax-related</slot:key>
7702        <slot:value type="integer">1</slot:value>
7703      </slot>
7704      <slot>
7705        <slot:key>tax-US</slot:key>
7706        <slot:value type="frame">
7707          <slot>
7708            <slot:key>code</slot:key>
7709            <slot:value type="string">K43</slot:value>
7710          </slot>
7711        </slot:value>
7712      </slot>
7713    </act:slots>
7714    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
7715  </gnc:account>
7716  <gnc:account version="2.0.0">
7717    <act:name>Steuerfreie EG-Lieferungen (§4,1b UStG) an Abnehmer mit UStID</act:name>
7718    <act:id type="new">498dcac4132faa3052bfb2af19a7b6fa</act:id>
7719    <act:type>INCOME</act:type>
7720    <act:commodity>
7721      <cmdty:space>ISO4217</cmdty:space>
7722      <cmdty:id>EUR</cmdty:id>
7723    </act:commodity>
7724    <act:commodity-scu>100</act:commodity-scu>
7725    <act:code>4125</act:code>
7726    <act:description>UstVa Zl. 21, Kz. 41</act:description>
7727    <act:slots>
7728      <slot>
7729        <slot:key>tax-related</slot:key>
7730        <slot:value type="integer">1</slot:value>
7731      </slot>
7732      <slot>
7733        <slot:key>tax-US</slot:key>
7734        <slot:value type="frame">
7735          <slot>
7736            <slot:key>code</slot:key>
7737            <slot:value type="string">K41</slot:value>
7738          </slot>
7739        </slot:value>
7740      </slot>
7741    </act:slots>
7742    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
7743  </gnc:account>
7744  <gnc:account version="2.0.0">
7745    <act:name>Innergemeinschaftl. Dreiecksgeschäft, Lieferung des ersten Abnehmers (§25b Abs. 2 UStG)</act:name>
7746    <act:id type="new">17fb01aec55ddc4c737783ea99564e66</act:id>
7747    <act:type>INCOME</act:type>
7748    <act:commodity>
7749      <cmdty:space>ISO4217</cmdty:space>
7750      <cmdty:id>EUR</cmdty:id>
7751    </act:commodity>
7752    <act:commodity-scu>100</act:commodity-scu>
7753    <act:code>4130</act:code>
7754    <act:description>UstVa Zl. 40, Kz. 42</act:description>
7755    <act:slots>
7756      <slot>
7757        <slot:key>tax-related</slot:key>
7758        <slot:value type="integer">1</slot:value>
7759      </slot>
7760      <slot>
7761        <slot:key>tax-US</slot:key>
7762        <slot:value type="frame">
7763          <slot>
7764            <slot:key>code</slot:key>
7765            <slot:value type="string">K42</slot:value>
7766          </slot>
7767        </slot:value>
7768      </slot>
7769    </act:slots>
7770    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
7771  </gnc:account>
7772  <gnc:account version="2.0.0">
7773    <act:name>Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID</act:name>
7774    <act:id type="new">3fbfe6ca63fb3201f17299d6e1d86d80</act:id>
7775    <act:type>INCOME</act:type>
7776    <act:commodity>
7777      <cmdty:space>ISO4217</cmdty:space>
7778      <cmdty:id>EUR</cmdty:id>
7779    </act:commodity>
7780    <act:commodity-scu>100</act:commodity-scu>
7781    <act:code>4135</act:code>
7782    <act:description>UstVa Zl. 22, Kz. 44</act:description>
7783    <act:slots>
7784      <slot>
7785        <slot:key>tax-related</slot:key>
7786        <slot:value type="integer">1</slot:value>
7787      </slot>
7788      <slot>
7789        <slot:key>tax-US</slot:key>
7790        <slot:value type="frame">
7791          <slot>
7792            <slot:key>code</slot:key>
7793            <slot:value type="string">K44</slot:value>
7794          </slot>
7795        </slot:value>
7796      </slot>
7797    </act:slots>
7798    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
7799  </gnc:account>
7800  <gnc:account version="2.0.0">
7801    <act:name>Steuerfreie Umsätze Offshore usw.</act:name>
7802    <act:id type="new">aa28275b5bee54722d7cbe9d02a9781f</act:id>
7803    <act:type>INCOME</act:type>
7804    <act:commodity>
7805      <cmdty:space>ISO4217</cmdty:space>
7806      <cmdty:id>EUR</cmdty:id>
7807    </act:commodity>
7808    <act:commodity-scu>100</act:commodity-scu>
7809    <act:code>4140</act:code>
7810    <act:description>UstVa Zl. 42, Kz. 45</act:description>
7811    <act:slots>
7812      <slot>
7813        <slot:key>tax-related</slot:key>
7814        <slot:value type="integer">1</slot:value>
7815      </slot>
7816      <slot>
7817        <slot:key>tax-US</slot:key>
7818        <slot:value type="frame">
7819          <slot>
7820            <slot:key>code</slot:key>
7821            <slot:value type="string">K45</slot:value>
7822          </slot>
7823        </slot:value>
7824      </slot>
7825    </act:slots>
7826    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
7827  </gnc:account>
7828  <gnc:account version="2.0.0">
7829    <act:name>Steuerfreie Umsätze §4 Nr. 2-7 UStG</act:name>
7830    <act:id type="new">5577d4805c75e241bf0df3d2cb97924b</act:id>
7831    <act:type>INCOME</act:type>
7832    <act:commodity>
7833      <cmdty:space>ISO4217</cmdty:space>
7834      <cmdty:id>EUR</cmdty:id>
7835    </act:commodity>
7836    <act:commodity-scu>100</act:commodity-scu>
7837    <act:code>4150</act:code>
7838    <act:description>UstVa Zl. 24, Kz. 43</act:description>
7839    <act:slots>
7840      <slot>
7841        <slot:key>notes</slot:key>
7842        <slot:value type="string">grenzüberschr. Beförderung, ZB-Gold, ...</slot:value>
7843      </slot>
7844      <slot>
7845        <slot:key>tax-related</slot:key>
7846        <slot:value type="integer">1</slot:value>
7847      </slot>
7848      <slot>
7849        <slot:key>tax-US</slot:key>
7850        <slot:value type="frame">
7851          <slot>
7852            <slot:key>code</slot:key>
7853            <slot:value type="string">K43</slot:value>
7854          </slot>
7855        </slot:value>
7856      </slot>
7857    </act:slots>
7858    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
7859  </gnc:account>
7860  <gnc:account version="2.0.0">
7861    <act:name>Umsatzerlöse</act:name>
7862    <act:id type="new">79add6611187c285821d29f9ec968478</act:id>
7863    <act:type>INCOME</act:type>
7864    <act:commodity>
7865      <cmdty:space>ISO4217</cmdty:space>
7866      <cmdty:id>EUR</cmdty:id>
7867    </act:commodity>
7868    <act:commodity-scu>100</act:commodity-scu>
7869    <act:code>4000</act:code>
7870    <act:description>zur freien Verfügung</act:description>
7871    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
7872  </gnc:account>
7873  <gnc:account version="2.0.0">
7874    <act:name>Erlöse die mit den Durchschnittssätzen des §24 UStG versteuert werden</act:name>
7875    <act:id type="new">d458b83b14466d59de3db27b48ab7182</act:id>
7876    <act:type>INCOME</act:type>
7877    <act:commodity>
7878      <cmdty:space>ISO4217</cmdty:space>
7879      <cmdty:id>EUR</cmdty:id>
7880    </act:commodity>
7881    <act:commodity-scu>100</act:commodity-scu>
7882    <act:code>4180</act:code>
7883    <act:description>UstVa Zl. 32, Kz. 76</act:description>
7884    <act:slots>
7885      <slot>
7886        <slot:key>notes</slot:key>
7887        <slot:value type="string">land- und forstwirtschaftliche Betriebe</slot:value>
7888      </slot>
7889      <slot>
7890        <slot:key>tax-related</slot:key>
7891        <slot:value type="integer">1</slot:value>
7892      </slot>
7893      <slot>
7894        <slot:key>tax-US</slot:key>
7895        <slot:value type="frame">
7896          <slot>
7897            <slot:key>code</slot:key>
7898            <slot:value type="string">K76</slot:value>
7899          </slot>
7900        </slot:value>
7901      </slot>
7902    </act:slots>
7903    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
7904  </gnc:account>
7905  <gnc:account version="2.0.0">
7906    <act:name>Erlöse Kleinunternehmer §19 UStG</act:name>
7907    <act:id type="new">4620b03acccf52c62cbb7367c5c5db5b</act:id>
7908    <act:type>INCOME</act:type>
7909    <act:commodity>
7910      <cmdty:space>ISO4217</cmdty:space>
7911      <cmdty:id>EUR</cmdty:id>
7912    </act:commodity>
7913    <act:commodity-scu>100</act:commodity-scu>
7914    <act:code>4185</act:code>
7915    <act:description>&lt; 17 500 € VJ, 50 000 akt.</act:description>
7916    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
7917  </gnc:account>
7918  <gnc:account version="2.0.0">
7919    <act:name>Erlöse Geldspielautomaten 16% USt</act:name>
7920    <act:id type="new">435c18fffaa5d002930d05c4f6fb3594</act:id>
7921    <act:type>INCOME</act:type>
7922    <act:commodity>
7923      <cmdty:space>ISO4217</cmdty:space>
7924      <cmdty:id>EUR</cmdty:id>
7925    </act:commodity>
7926    <act:commodity-scu>100</act:commodity-scu>
7927    <act:code>4186</act:code>
7928    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
7929  </gnc:account>
7930  <gnc:account version="2.0.0">
7931    <act:name>Erlöse</act:name>
7932    <act:id type="new">d6f71f8e7301d820ab72703d4ba65323</act:id>
7933    <act:type>INCOME</act:type>
7934    <act:commodity>
7935      <cmdty:space>ISO4217</cmdty:space>
7936      <cmdty:id>EUR</cmdty:id>
7937    </act:commodity>
7938    <act:commodity-scu>100</act:commodity-scu>
7939    <act:code>4200</act:code>
7940    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
7941  </gnc:account>
7942  <gnc:account version="2.0.0">
7943    <act:name>Umsatzerlöse 7% USt</act:name>
7944    <act:id type="new">3a5a605a3cb5bf051ef505995a1032b3</act:id>
7945    <act:type>INCOME</act:type>
7946    <act:commodity>
7947      <cmdty:space>ISO4217</cmdty:space>
7948      <cmdty:id>EUR</cmdty:id>
7949    </act:commodity>
7950    <act:commodity-scu>100</act:commodity-scu>
7951    <act:code>4300</act:code>
7952    <act:description>UstVa Zl. 28, Kz. 86</act:description>
7953    <act:slots>
7954      <slot>
7955        <slot:key>tax-related</slot:key>
7956        <slot:value type="integer">1</slot:value>
7957      </slot>
7958      <slot>
7959        <slot:key>tax-US</slot:key>
7960        <slot:value type="frame">
7961          <slot>
7962            <slot:key>code</slot:key>
7963            <slot:value type="string">K86</slot:value>
7964          </slot>
7965        </slot:value>
7966      </slot>
7967    </act:slots>
7968    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
7969  </gnc:account>
7970  <gnc:account version="2.0.0">
7971    <act:name>Erlöse aus im Inland steuerpflichtigen EG Lieferungen 7% USt</act:name>
7972    <act:id type="new">fa4978d47e6130030972292aceb1a9e3</act:id>
7973    <act:type>INCOME</act:type>
7974    <act:commodity>
7975      <cmdty:space>ISO4217</cmdty:space>
7976      <cmdty:id>EUR</cmdty:id>
7977    </act:commodity>
7978    <act:commodity-scu>100</act:commodity-scu>
7979    <act:code>4310</act:code>
7980    <act:description>UstVa Zl. 36, Kz. 93</act:description>
7981    <act:slots>
7982      <slot>
7983        <slot:key>tax-related</slot:key>
7984        <slot:value type="integer">1</slot:value>
7985      </slot>
7986      <slot>
7987        <slot:key>tax-US</slot:key>
7988        <slot:value type="frame">
7989          <slot>
7990            <slot:key>code</slot:key>
7991            <slot:value type="string">K93</slot:value>
7992          </slot>
7993        </slot:value>
7994      </slot>
7995    </act:slots>
7996    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
7997  </gnc:account>
7998  <gnc:account version="2.0.0">
7999    <act:name>Erlöse aus im Inland steuerpflichtigen EG Lieferungen 16% USt</act:name>
8000    <act:id type="new">7fb425afaf83ab27a04c4665b18f3498</act:id>
8001    <act:type>INCOME</act:type>
8002    <act:commodity>
8003      <cmdty:space>ISO4217</cmdty:space>
8004      <cmdty:id>EUR</cmdty:id>
8005    </act:commodity>
8006    <act:commodity-scu>100</act:commodity-scu>
8007    <act:code>4330</act:code>
8008    <act:description>UstVa Zl. 35, Kz. 97</act:description>
8009    <act:slots>
8010      <slot>
8011        <slot:key>tax-related</slot:key>
8012        <slot:value type="integer">1</slot:value>
8013      </slot>
8014      <slot>
8015        <slot:key>tax-US</slot:key>
8016        <slot:value type="frame">
8017          <slot>
8018            <slot:key>code</slot:key>
8019            <slot:value type="string">K97</slot:value>
8020          </slot>
8021        </slot:value>
8022      </slot>
8023    </act:slots>
8024    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
8025  </gnc:account>
8026  <gnc:account version="2.0.0">
8027    <act:name>Erlöse aus im Inland steuerpflichtigen EG Lieferungen 19% USt</act:name>
8028    <act:id type="new">7fb425afaf83ab27a04c4665b18f3598</act:id>
8029    <act:type>INCOME</act:type>
8030    <act:commodity>
8031      <cmdty:space>ISO4217</cmdty:space>
8032      <cmdty:id>EUR</cmdty:id>
8033    </act:commodity>
8034    <act:commodity-scu>100</act:commodity-scu>
8035    <act:code>4315</act:code>
8036    <act:description>UstVa Zl. 35, Kz. 89</act:description>
8037    <act:slots>
8038      <slot>
8039        <slot:key>tax-related</slot:key>
8040        <slot:value type="integer">1</slot:value>
8041      </slot>
8042      <slot>
8043        <slot:key>tax-US</slot:key>
8044        <slot:value type="frame">
8045          <slot>
8046            <slot:key>code</slot:key>
8047            <slot:value type="string">K89</slot:value>
8048          </slot>
8049        </slot:value>
8050      </slot>
8051    </act:slots>
8052    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
8053  </gnc:account>
8054  <gnc:account version="2.0.0">
8055    <act:name>Erlöse aus im anderen EG-Land steuerpflichtigen Lieferungen</act:name>
8056    <act:id type="new">baa97706a92a388670d4b65554feb84a</act:id>
8057    <act:type>INCOME</act:type>
8058    <act:commodity>
8059      <cmdty:space>ISO4217</cmdty:space>
8060      <cmdty:id>EUR</cmdty:id>
8061    </act:commodity>
8062    <act:commodity-scu>100</act:commodity-scu>
8063    <act:code>4320</act:code>
8064    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
8065  </gnc:account>
8066  <gnc:account version="2.0.0">
8067    <act:name>Erlöse aus Leistungen, für die der Leistungsempfänger die Steuer nach §13b UStG schuldet.</act:name>
8068    <act:id type="new">36b8db0579cb00c7b10e0fb28966aa57</act:id>
8069    <act:type>INCOME</act:type>
8070    <act:commodity>
8071      <cmdty:space>ISO4217</cmdty:space>
8072      <cmdty:id>EUR</cmdty:id>
8073    </act:commodity>
8074    <act:commodity-scu>100</act:commodity-scu>
8075    <act:code>4337</act:code>
8076    <act:description>UstVa Zl. 41, Kz. 60</act:description>
8077    <act:slots>
8078      <slot>
8079        <slot:key>notes</slot:key>
8080        <slot:value type="string">Werklieferungen aus Ausland ...</slot:value>
8081      </slot>
8082      <slot>
8083        <slot:key>tax-related</slot:key>
8084        <slot:value type="integer">1</slot:value>
8085      </slot>
8086      <slot>
8087        <slot:key>tax-US</slot:key>
8088        <slot:value type="frame">
8089          <slot>
8090            <slot:key>code</slot:key>
8091            <slot:value type="string">K60</slot:value>
8092          </slot>
8093        </slot:value>
8094      </slot>
8095    </act:slots>
8096    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
8097  </gnc:account>
8098  <gnc:account version="2.0.0">
8099    <act:name>Erlöse aus im Drittland steuerbaren Leistungen, im Inland nicht steuerbare Umsätze</act:name>
8100    <act:id type="new">4c992cba06b58574f792cdb344832907</act:id>
8101    <act:type>INCOME</act:type>
8102    <act:commodity>
8103      <cmdty:space>ISO4217</cmdty:space>
8104      <cmdty:id>EUR</cmdty:id>
8105    </act:commodity>
8106    <act:commodity-scu>100</act:commodity-scu>
8107    <act:code>4338</act:code>
8108    <act:description>UstVa Zl. 42, Kz. 45</act:description>
8109    <act:slots>
8110      <slot>
8111        <slot:key>tax-related</slot:key>
8112        <slot:value type="integer">1</slot:value>
8113      </slot>
8114      <slot>
8115        <slot:key>tax-US</slot:key>
8116        <slot:value type="frame">
8117          <slot>
8118            <slot:key>code</slot:key>
8119            <slot:value type="string">K45</slot:value>
8120          </slot>
8121        </slot:value>
8122      </slot>
8123    </act:slots>
8124    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
8125  </gnc:account>
8126  <gnc:account version="2.0.0">
8127    <act:name>Erlöse aus im anderen EG-Land steuerbaren Leistungen, im Inland nicht steuerbare Umsätze</act:name>
8128    <act:id type="new">25880006980f672779fff77aac0b49d3</act:id>
8129    <act:type>INCOME</act:type>
8130    <act:commodity>
8131      <cmdty:space>ISO4217</cmdty:space>
8132      <cmdty:id>EUR</cmdty:id>
8133    </act:commodity>
8134    <act:commodity-scu>100</act:commodity-scu>
8135    <act:code>4339</act:code>
8136    <act:description>UstVa Zl. 42, Kz. 45</act:description>
8137    <act:slots>
8138      <slot>
8139        <slot:key>tax-related</slot:key>
8140        <slot:value type="integer">1</slot:value>
8141      </slot>
8142      <slot>
8143        <slot:key>tax-US</slot:key>
8144        <slot:value type="frame">
8145          <slot>
8146            <slot:key>code</slot:key>
8147            <slot:value type="string">K45</slot:value>
8148          </slot>
8149        </slot:value>
8150      </slot>
8151    </act:slots>
8152    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
8153  </gnc:account>
8154  <gnc:account version="2.0.0">
8155    <act:name>Umsatzerlöse 16% USt</act:name>
8156    <act:id type="new">ece894d93ba331ecafc6e4084b83ebe1</act:id>
8157    <act:type>INCOME</act:type>
8158    <act:commodity>
8159      <cmdty:space>ISO4217</cmdty:space>
8160      <cmdty:id>EUR</cmdty:id>
8161    </act:commodity>
8162    <act:commodity-scu>100</act:commodity-scu>
8163    <act:code>4340</act:code>
8164    <act:description>UstVa Zl. 27, Kz. 51</act:description>
8165    <act:slots>
8166      <slot>
8167        <slot:key>tax-related</slot:key>
8168        <slot:value type="integer">1</slot:value>
8169      </slot>
8170      <slot>
8171        <slot:key>tax-US</slot:key>
8172        <slot:value type="frame">
8173          <slot>
8174            <slot:key>code</slot:key>
8175            <slot:value type="string">K51</slot:value>
8176          </slot>
8177        </slot:value>
8178      </slot>
8179    </act:slots>
8180    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
8181  </gnc:account>
8182  <gnc:account version="2.0.0">
8183    <act:name>Umsatzerlöse 19% USt</act:name>
8184    <act:id type="new">ecf894d93ba331ecafc6e4084b83ebe1</act:id>
8185    <act:type>INCOME</act:type>
8186    <act:commodity>
8187      <cmdty:space>ISO4217</cmdty:space>
8188      <cmdty:id>EUR</cmdty:id>
8189    </act:commodity>
8190    <act:commodity-scu>100</act:commodity-scu>
8191    <act:code>4400</act:code>
8192    <act:description>UstVa Zl. 27, Kz. 81</act:description>
8193    <act:slots>
8194      <slot>
8195        <slot:key>tax-related</slot:key>
8196        <slot:value type="integer">1</slot:value>
8197      </slot>
8198      <slot>
8199        <slot:key>tax-US</slot:key>
8200        <slot:value type="frame">
8201          <slot>
8202            <slot:key>code</slot:key>
8203            <slot:value type="string">K81</slot:value>
8204          </slot>
8205        </slot:value>
8206      </slot>
8207    </act:slots>
8208    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
8209  </gnc:account>
8210  <gnc:account version="2.0.0">
8211    <act:name>Provisionserlöse</act:name>
8212    <act:id type="new">4cc96976e01bee25735c73178ffdea87</act:id>
8213    <act:type>INCOME</act:type>
8214    <act:commodity>
8215      <cmdty:space>ISO4217</cmdty:space>
8216      <cmdty:id>EUR</cmdty:id>
8217    </act:commodity>
8218    <act:commodity-scu>100</act:commodity-scu>
8219    <act:code>4500</act:code>
8220    <act:description>ohne Umsatzsteuer</act:description>
8221    <act:slots>
8222      <slot>
8223        <slot:key>placeholder</slot:key>
8224        <slot:value type="string">true</slot:value>
8225      </slot>
8226    </act:slots>
8227    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
8228  </gnc:account>
8229  <gnc:account version="2.0.0">
8230    <act:name>Provisionserlöse, steuerfrei §4 Nr.8ff</act:name>
8231    <act:id type="new">a829326489ce9ca31eeb1b4455261442</act:id>
8232    <act:type>INCOME</act:type>
8233    <act:commodity>
8234      <cmdty:space>ISO4217</cmdty:space>
8235      <cmdty:id>EUR</cmdty:id>
8236    </act:commodity>
8237    <act:commodity-scu>100</act:commodity-scu>
8238    <act:code>4504</act:code>
8239    <act:parent type="new">4cc96976e01bee25735c73178ffdea87</act:parent>
8240  </gnc:account>
8241  <gnc:account version="2.0.0">
8242    <act:name>Provisionserlöse, steuerfrei §4 Nr.5</act:name>
8243    <act:id type="new">d3801c0ca8cc4f691ce84e5bd50a2a57</act:id>
8244    <act:type>INCOME</act:type>
8245    <act:commodity>
8246      <cmdty:space>ISO4217</cmdty:space>
8247      <cmdty:id>EUR</cmdty:id>
8248    </act:commodity>
8249    <act:commodity-scu>100</act:commodity-scu>
8250    <act:code>4505</act:code>
8251    <act:parent type="new">4cc96976e01bee25735c73178ffdea87</act:parent>
8252  </gnc:account>
8253  <gnc:account version="2.0.0">
8254    <act:name>Provisionserlöse 7% USt</act:name>
8255    <act:id type="new">a5db0ce8416525dd0bfbcb2ef4fcd88a</act:id>
8256    <act:type>INCOME</act:type>
8257    <act:commodity>
8258      <cmdty:space>ISO4217</cmdty:space>
8259      <cmdty:id>EUR</cmdty:id>
8260    </act:commodity>
8261    <act:commodity-scu>100</act:commodity-scu>
8262    <act:code>4506</act:code>
8263    <act:slots>
8264      <slot>
8265        <slot:key>tax-related</slot:key>
8266        <slot:value type="integer">1</slot:value>
8267      </slot>
8268    </act:slots>
8269    <act:parent type="new">4cc96976e01bee25735c73178ffdea87</act:parent>
8270  </gnc:account>
8271  <gnc:account version="2.0.0">
8272    <act:name>Provisionserlöse 16% USt</act:name>
8273    <act:id type="new">75cf3712ed8f53436100fa010b13988a</act:id>
8274    <act:type>INCOME</act:type>
8275    <act:commodity>
8276      <cmdty:space>ISO4217</cmdty:space>
8277      <cmdty:id>EUR</cmdty:id>
8278    </act:commodity>
8279    <act:commodity-scu>100</act:commodity-scu>
8280    <act:code>4508</act:code>
8281    <act:slots>
8282      <slot>
8283        <slot:key>tax-related</slot:key>
8284        <slot:value type="integer">1</slot:value>
8285      </slot>
8286    </act:slots>
8287    <act:parent type="new">4cc96976e01bee25735c73178ffdea87</act:parent>
8288  </gnc:account>
8289  <gnc:account version="2.0.0">
8290    <act:name>Erlöse Abfallverwertung</act:name>
8291    <act:id type="new">848635d39fccb98111217947eca94efe</act:id>
8292    <act:type>INCOME</act:type>
8293    <act:commodity>
8294      <cmdty:space>ISO4217</cmdty:space>
8295      <cmdty:id>EUR</cmdty:id>
8296    </act:commodity>
8297    <act:commodity-scu>100</act:commodity-scu>
8298    <act:code>4510</act:code>
8299    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
8300  </gnc:account>
8301  <gnc:account version="2.0.0">
8302    <act:name>Erlöse Leergut</act:name>
8303    <act:id type="new">546b3f2dd03327db5f0c546f0d360c90</act:id>
8304    <act:type>INCOME</act:type>
8305    <act:commodity>
8306      <cmdty:space>ISO4217</cmdty:space>
8307      <cmdty:id>EUR</cmdty:id>
8308    </act:commodity>
8309    <act:commodity-scu>100</act:commodity-scu>
8310    <act:code>4520</act:code>
8311    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
8312  </gnc:account>
8313  <gnc:account version="2.0.0">
8314    <act:name>b) Statistische Konten EÜR Umsatzerlöse</act:name>
8315    <act:id type="new">8975598d0c5f97dc274c22fd4dfa9955</act:id>
8316    <act:type>INCOME</act:type>
8317    <act:commodity>
8318      <cmdty:space>ISO4217</cmdty:space>
8319      <cmdty:id>EUR</cmdty:id>
8320    </act:commodity>
8321    <act:commodity-scu>100</act:commodity-scu>
8322    <act:slots>
8323      <slot>
8324        <slot:key>placeholder</slot:key>
8325        <slot:value type="string">true</slot:value>
8326      </slot>
8327    </act:slots>
8328    <act:parent type="new">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
8329  </gnc:account>
8330  <gnc:account version="2.0.0">
8331    <act:name>Statistisches Konto Erlöse zum allgemeinen Umsatzsteuersatz (EÜR)</act:name>
8332    <act:id type="new">05c0903886ffeacba192f17e5bb7da11</act:id>
8333    <act:type>INCOME</act:type>
8334    <act:commodity>
8335      <cmdty:space>ISO4217</cmdty:space>
8336      <cmdty:id>EUR</cmdty:id>
8337    </act:commodity>
8338    <act:commodity-scu>100</act:commodity-scu>
8339    <act:code>4580</act:code>
8340    <act:parent type="new">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
8341  </gnc:account>
8342  <gnc:account version="2.0.0">
8343    <act:name>Statistisches Konto Erlöse zum ermäßigten Umsatzsteuersatz (EÜR)</act:name>
8344    <act:id type="new">d947b451ff8ab5132c5dd7815536ac85</act:id>
8345    <act:type>INCOME</act:type>
8346    <act:commodity>
8347      <cmdty:space>ISO4217</cmdty:space>
8348      <cmdty:id>EUR</cmdty:id>
8349    </act:commodity>
8350    <act:commodity-scu>100</act:commodity-scu>
8351    <act:code>4581</act:code>
8352    <act:parent type="new">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
8353  </gnc:account>
8354  <gnc:account version="2.0.0">
8355    <act:name>Statistisches Konto Erlöse steuerfrei und nicht steuerbar (EÜR)</act:name>
8356    <act:id type="new">f6e5bf2027b41a2dcd697c2e369ac1c4</act:id>
8357    <act:type>INCOME</act:type>
8358    <act:commodity>
8359      <cmdty:space>ISO4217</cmdty:space>
8360      <cmdty:id>EUR</cmdty:id>
8361    </act:commodity>
8362    <act:commodity-scu>100</act:commodity-scu>
8363    <act:code>4582</act:code>
8364    <act:parent type="new">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
8365  </gnc:account>
8366  <gnc:account version="2.0.0">
8367    <act:name>Gegenkonto 4580 - 4582 bei Aufteilung der Erlöse nach Steuersätzen (EÜR)</act:name>
8368    <act:id type="new">1a70fc85255b522855c2c86ea8068d3f</act:id>
8369    <act:type>INCOME</act:type>
8370    <act:commodity>
8371      <cmdty:space>ISO4217</cmdty:space>
8372      <cmdty:id>EUR</cmdty:id>
8373    </act:commodity>
8374    <act:commodity-scu>100</act:commodity-scu>
8375    <act:code>4589</act:code>
8376    <act:parent type="new">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
8377  </gnc:account>
8378  <gnc:account version="2.0.0">
8379    <act:name>Unentgeltliche Wertabgaben</act:name>
8380    <act:id type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:id>
8381    <act:type>INCOME</act:type>
8382    <act:commodity>
8383      <cmdty:space>ISO4217</cmdty:space>
8384      <cmdty:id>EUR</cmdty:id>
8385    </act:commodity>
8386    <act:commodity-scu>100</act:commodity-scu>
8387    <act:code>4600</act:code>
8388    <act:parent type="new">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
8389  </gnc:account>
8390  <gnc:account version="2.0.0">
8391    <act:name>Entnahme von Gegenständen ohne USt</act:name>
8392    <act:id type="new">5e17a2ac2a71b92204f516b09482b788</act:id>
8393    <act:type>INCOME</act:type>
8394    <act:commodity>
8395      <cmdty:space>ISO4217</cmdty:space>
8396      <cmdty:id>EUR</cmdty:id>
8397    </act:commodity>
8398    <act:commodity-scu>100</act:commodity-scu>
8399    <act:code>4605</act:code>
8400    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
8401  </gnc:account>
8402  <gnc:account version="2.0.0">
8403    <act:name>Entnahme Unternehmer (Waren) 7% USt</act:name>
8404    <act:id type="new">9f62f9a3e317ed9b9024b350e6744e54</act:id>
8405    <act:type>INCOME</act:type>
8406    <act:commodity>
8407      <cmdty:space>ISO4217</cmdty:space>
8408      <cmdty:id>EUR</cmdty:id>
8409    </act:commodity>
8410    <act:commodity-scu>100</act:commodity-scu>
8411    <act:code>4610</act:code>
8412    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
8413  </gnc:account>
8414  <gnc:account version="2.0.0">
8415    <act:name>Entnahme Unternehmer (Waren) ohne USt</act:name>
8416    <act:id type="new">de10cbb82ead4b82d9df3bb48985828a</act:id>
8417    <act:type>INCOME</act:type>
8418    <act:commodity>
8419      <cmdty:space>ISO4217</cmdty:space>
8420      <cmdty:id>EUR</cmdty:id>
8421    </act:commodity>
8422    <act:commodity-scu>100</act:commodity-scu>
8423    <act:code>4619</act:code>
8424    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
8425  </gnc:account>
8426  <gnc:account version="2.0.0">
8427    <act:name>Entnahme Unternehmer (Waren) 16% USt</act:name>
8428    <act:id type="new">2fdff321a5595354194ae1add2bd02f9</act:id>
8429    <act:type>INCOME</act:type>
8430    <act:commodity>
8431      <cmdty:space>ISO4217</cmdty:space>
8432      <cmdty:id>EUR</cmdty:id>
8433    </act:commodity>
8434    <act:commodity-scu>100</act:commodity-scu>
8435    <act:code>4620</act:code>
8436    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
8437  </gnc:account>
8438  <gnc:account version="2.0.0">
8439    <act:name>Verwendung von Gegenständen 7% USt</act:name>
8440    <act:id type="new">7891b48895062a389e542d794a075ca6</act:id>
8441    <act:type>INCOME</act:type>
8442    <act:commodity>
8443      <cmdty:space>ISO4217</cmdty:space>
8444      <cmdty:id>EUR</cmdty:id>
8445    </act:commodity>
8446    <act:commodity-scu>100</act:commodity-scu>
8447    <act:code>4630</act:code>
8448    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
8449  </gnc:account>
8450  <gnc:account version="2.0.0">
8451    <act:name>Verwendung von Gegenst.(Kfz) ohne USt</act:name>
8452    <act:id type="new">bd516cfd4e94f5a1026e3877866af74d</act:id>
8453    <act:type>INCOME</act:type>
8454    <act:commodity>
8455      <cmdty:space>ISO4217</cmdty:space>
8456      <cmdty:id>EUR</cmdty:id>
8457    </act:commodity>
8458    <act:commodity-scu>100</act:commodity-scu>
8459    <act:code>4639</act:code>
8460    <act:description>z. B. Kfz-Nutzung</act:description>
8461    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
8462  </gnc:account>
8463  <gnc:account version="2.0.0">
8464    <act:name>Verwendung von Gegenständen 16% USt</act:name>
8465    <act:id type="new">c16b376270a42bcd3c4b8fa86e70c45c</act:id>
8466    <act:type>INCOME</act:type>
8467    <act:commodity>
8468      <cmdty:space>ISO4217</cmdty:space>
8469      <cmdty:id>EUR</cmdty:id>
8470    </act:commodity>
8471    <act:commodity-scu>100</act:commodity-scu>
8472    <act:code>4640</act:code>
8473    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
8474  </gnc:account>
8475  <gnc:account version="2.0.0">
8476    <act:name>Verwendung von Gegenst. (Kfz) 16% USt</act:name>
8477    <act:id type="new">71940396e45e4c1bc5db557523157e89</act:id>
8478    <act:type>INCOME</act:type>
8479    <act:commodity>
8480      <cmdty:space>ISO4217</cmdty:space>
8481      <cmdty:id>EUR</cmdty:id>
8482    </act:commodity>
8483    <act:commodity-scu>100</act:commodity-scu>
8484    <act:code>4645</act:code>
8485    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
8486  </gnc:account>
8487  <gnc:account version="2.0.0">
8488    <act:name>Verwendung von Gegenst. (Tel) 16% USt</act:name>
8489    <act:id type="new">5799fccd3eff0f1f5dd8588869968cae</act:id>
8490    <act:type>INCOME</act:type>
8491    <act:commodity>
8492      <cmdty:space>ISO4217</cmdty:space>
8493      <cmdty:id>EUR</cmdty:id>
8494    </act:commodity>
8495    <act:commodity-scu>100</act:commodity-scu>
8496    <act:code>4646</act:code>
8497    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
8498  </gnc:account>
8499  <gnc:account version="2.0.0">
8500    <act:name>Unentgeltl. Erbringung Leist. 7% USt</act:name>
8501    <act:id type="new">70bae5bb9c753637aa2e50feb0b87e4f</act:id>
8502    <act:type>INCOME</act:type>
8503    <act:commodity>
8504      <cmdty:space>ISO4217</cmdty:space>
8505      <cmdty:id>EUR</cmdty:id>
8506    </act:commodity>
8507    <act:commodity-scu>100</act:commodity-scu>
8508    <act:code>4650</act:code>
8509    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
8510  </gnc:account>
8511  <gnc:account version="2.0.0">
8512    <act:name>Unentgeltl. Erbringung Leist. ohne USt</act:name>
8513    <act:id type="new">7398b503c74d5c33e23762129a38af36</act:id>
8514    <act:type>INCOME</act:type>
8515    <act:commodity>
8516      <cmdty:space>ISO4217</cmdty:space>
8517      <cmdty:id>EUR</cmdty:id>
8518    </act:commodity>
8519    <act:commodity-scu>100</act:commodity-scu>
8520    <act:code>4659</act:code>
8521    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
8522  </gnc:account>
8523  <gnc:account version="2.0.0">
8524    <act:name>Unentgeltl. Erbringung Leist. 16% USt</act:name>
8525    <act:id type="new">a6d29473689f19e6f02a7995a5851f5b</act:id>
8526    <act:type>INCOME</act:type>
8527    <act:commodity>
8528      <cmdty:space>ISO4217</cmdty:space>
8529      <cmdty:id>EUR</cmdty:id>
8530    </act:commodity>
8531    <act:commodity-scu>100</act:commodity-scu>
8532    <act:code>4660</act:code>
8533    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
8534  </gnc:account>
8535  <gnc:account version="2.0.0">
8536    <act:name>Unentgeltl. Zuwend. von Waren 7% USt</act:name>
8537    <act:id type="new">d00bb1378d73ceeab04a28b5b5711e56</act:id>
8538    <act:type>INCOME</act:type>
8539    <act:commodity>
8540      <cmdty:space>ISO4217</cmdty:space>
8541      <cmdty:id>EUR</cmdty:id>
8542    </act:commodity>
8543    <act:commodity-scu>100</act:commodity-scu>
8544    <act:code>4670</act:code>
8545    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
8546  </gnc:account>
8547  <gnc:account version="2.0.0">
8548    <act:name>Unentgeltl. Zuwend. von Waren ohne USt</act:name>
8549    <act:id type="new">e26569190500c1ae8c2298a0084467c1</act:id>
8550    <act:type>INCOME</act:type>
8551    <act:commodity>
8552      <cmdty:space>ISO4217</cmdty:space>
8553      <cmdty:id>EUR</cmdty:id>
8554    </act:commodity>
8555    <act:commodity-scu>100</act:commodity-scu>
8556    <act:code>4679</act:code>
8557    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
8558  </gnc:account>
8559  <gnc:account version="2.0.0">
8560    <act:name>Unentgeltl. Zuwend. von Waren 16% USt</act:name>
8561    <act:id type="new">6e9c8acc1279162df6ec22cbc7a65ade</act:id>
8562    <act:type>INCOME</act:type>
8563    <act:commodity>
8564      <cmdty:space>ISO4217</cmdty:space>
8565      <cmdty:id>EUR</cmdty:id>
8566    </act:commodity>
8567    <act:commodity-scu>100</act:commodity-scu>
8568    <act:code>4680</act:code>
8569    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
8570  </gnc:account>
8571  <gnc:account version="2.0.0">
8572    <act:name>Unentgeltl. Zuwend. Gegenstände 16% USt</act:name>
8573    <act:id type="new">bc39aeb36e4a887ed5251b4a449204b4</act:id>
8574    <act:type>INCOME</act:type>
8575    <act:commodity>
8576      <cmdty:space>ISO4217</cmdty:space>
8577      <cmdty:id>EUR</cmdty:id>
8578    </act:commodity>
8579    <act:commodity-scu>100</act:commodity-scu>
8580    <act:code>4686</act:code>
8581    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
8582  </gnc:account>
8583  <gnc:account version="2.0.0">
8584    <act:name>Unentgeltl. Zuwend. Gegenstände ohne USt</act:name>
8585    <act:id type="new">d5c6c3314cdb127c2197d2c2cd40e9f0</act:id>
8586    <act:type>INCOME</act:type>
8587    <act:commodity>
8588      <cmdty:space>ISO4217</cmdty:space>
8589      <cmdty:id>EUR</cmdty:id>
8590    </act:commodity>
8591    <act:commodity-scu>100</act:commodity-scu>
8592    <act:code>4689</act:code>
8593    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
8594  </gnc:account>
8595  <gnc:account version="2.0.0">
8596    <act:name>Nicht steuerbare Umsätze</act:name>
8597    <act:id type="new">5dba82f47042a3f411d699cbc0fe0ccc</act:id>
8598    <act:type>INCOME</act:type>
8599    <act:commodity>
8600      <cmdty:space>ISO4217</cmdty:space>
8601      <cmdty:id>EUR</cmdty:id>
8602    </act:commodity>
8603    <act:commodity-scu>100</act:commodity-scu>
8604    <act:code>4690</act:code>
8605    <act:description>Innenumsätze</act:description>
8606    <act:parent type="new">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
8607  </gnc:account>
8608  <gnc:account version="2.0.0">
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8610    <act:id type="new">c7edd8fb9cddc27408d0b8de058bc8e3</act:id>
8611    <act:type>INCOME</act:type>
8612    <act:commodity>
8613      <cmdty:space>ISO4217</cmdty:space>
8614      <cmdty:id>EUR</cmdty:id>
8615    </act:commodity>
8616    <act:commodity-scu>100</act:commodity-scu>
8617    <act:code>4695</act:code>
8618    <act:parent type="new">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
8619  </gnc:account>
8620  <gnc:account version="2.0.0">
8621    <act:name>Erlösschmälerungen</act:name>
8622    <act:id type="new">2210f6850f7a649cf982df696a48e4b7</act:id>
8623    <act:type>INCOME</act:type>
8624    <act:commodity>
8625      <cmdty:space>ISO4217</cmdty:space>
8626      <cmdty:id>EUR</cmdty:id>
8627    </act:commodity>
8628    <act:commodity-scu>100</act:commodity-scu>
8629    <act:code>4700</act:code>
8630    <act:slots>
8631      <slot>
8632        <slot:key>placeholder</slot:key>
8633        <slot:value type="string">true</slot:value>
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8636    <act:parent type="new">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
8637  </gnc:account>
8638  <gnc:account version="2.0.0">
8639    <act:name>Erlösschmälerungen steuerfrei §4 Nr. 1a</act:name>
8640    <act:id type="new">d5fbe2437313002bb19243c3fd6791a8</act:id>
8641    <act:type>INCOME</act:type>
8642    <act:commodity>
8643      <cmdty:space>ISO4217</cmdty:space>
8644      <cmdty:id>EUR</cmdty:id>
8645    </act:commodity>
8646    <act:commodity-scu>100</act:commodity-scu>
8647    <act:code>4705</act:code>
8648    <act:parent type="new">2210f6850f7a649cf982df696a48e4b7</act:parent>
8649  </gnc:account>
8650  <gnc:account version="2.0.0">
8651    <act:name>Erlösschmälerungen 7% USt</act:name>
8652    <act:id type="new">c2c04e61aa57872b31eb32d7b1954aaf</act:id>
8653    <act:type>INCOME</act:type>
8654    <act:commodity>
8655      <cmdty:space>ISO4217</cmdty:space>
8656      <cmdty:id>EUR</cmdty:id>
8657    </act:commodity>
8658    <act:commodity-scu>100</act:commodity-scu>
8659    <act:code>4710</act:code>
8660    <act:parent type="new">2210f6850f7a649cf982df696a48e4b7</act:parent>
8661  </gnc:account>
8662  <gnc:account version="2.0.0">
8663    <act:name>Erlösschmälerungen 16% USt</act:name>
8664    <act:id type="new">0fe3dac857bf4c0cf4b41f706940f914</act:id>
8665    <act:type>INCOME</act:type>
8666    <act:commodity>
8667      <cmdty:space>ISO4217</cmdty:space>
8668      <cmdty:id>EUR</cmdty:id>
8669    </act:commodity>
8670    <act:commodity-scu>100</act:commodity-scu>
8671    <act:code>4720</act:code>
8672    <act:parent type="new">2210f6850f7a649cf982df696a48e4b7</act:parent>
8673  </gnc:account>
8674  <gnc:account version="2.0.0">
8675    <act:name>Erlösschmälerungen steuerfr. EG-Lief.</act:name>
8676    <act:id type="new">5256f689fdef0374e666efe665d21ed1</act:id>
8677    <act:type>INCOME</act:type>
8678    <act:commodity>
8679      <cmdty:space>ISO4217</cmdty:space>
8680      <cmdty:id>EUR</cmdty:id>
8681    </act:commodity>
8682    <act:commodity-scu>100</act:commodity-scu>
8683    <act:code>4724</act:code>
8684    <act:parent type="new">2210f6850f7a649cf982df696a48e4b7</act:parent>
8685  </gnc:account>
8686  <gnc:account version="2.0.0">
8687    <act:name>Erlösschmälerung EG-Lieferung 7% USt</act:name>
8688    <act:id type="new">c82abc5f3a57deecb2776fb69f483334</act:id>
8689    <act:type>INCOME</act:type>
8690    <act:commodity>
8691      <cmdty:space>ISO4217</cmdty:space>
8692      <cmdty:id>EUR</cmdty:id>
8693    </act:commodity>
8694    <act:commodity-scu>100</act:commodity-scu>
8695    <act:code>4725</act:code>
8696    <act:parent type="new">2210f6850f7a649cf982df696a48e4b7</act:parent>
8697  </gnc:account>
8698  <gnc:account version="2.0.0">
8699    <act:name>Erlösschmälerung EG-Lieferung 16% USt</act:name>
8700    <act:id type="new">eafc4576e0d2d210cfa2a2243b10d36d</act:id>
8701    <act:type>INCOME</act:type>
8702    <act:commodity>
8703      <cmdty:space>ISO4217</cmdty:space>
8704      <cmdty:id>EUR</cmdty:id>
8705    </act:commodity>
8706    <act:commodity-scu>100</act:commodity-scu>
8707    <act:code>4726</act:code>
8708    <act:parent type="new">2210f6850f7a649cf982df696a48e4b7</act:parent>
8709  </gnc:account>
8710  <gnc:account version="2.0.0">
8711    <act:name>Erlösschmäl.i.and.EG-Ld.stpfl.Liefer.</act:name>
8712    <act:id type="new">6e658cf77cdfd60c9a6b3c14f929f225</act:id>
8713    <act:type>INCOME</act:type>
8714    <act:commodity>
8715      <cmdty:space>ISO4217</cmdty:space>
8716      <cmdty:id>EUR</cmdty:id>
8717    </act:commodity>
8718    <act:commodity-scu>100</act:commodity-scu>
8719    <act:code>4727</act:code>
8720    <act:parent type="new">2210f6850f7a649cf982df696a48e4b7</act:parent>
8721  </gnc:account>
8722  <gnc:account version="2.0.0">
8723    <act:name>Erlösschmälerung EG-Lieferung 15% USt</act:name>
8724    <act:id type="new">bb637a5e8d5eb868bb2ba8ac18ea509b</act:id>
8725    <act:type>INCOME</act:type>
8726    <act:commodity>
8727      <cmdty:space>ISO4217</cmdty:space>
8728      <cmdty:id>EUR</cmdty:id>
8729    </act:commodity>
8730    <act:commodity-scu>100</act:commodity-scu>
8731    <act:code>4729</act:code>
8732    <act:parent type="new">2210f6850f7a649cf982df696a48e4b7</act:parent>
8733  </gnc:account>
8734  <gnc:account version="2.0.0">
8735    <act:name>Gewährte Skonti</act:name>
8736    <act:id type="new">4ab6afbf7ce3c5c37b0c6b8119901a8c</act:id>
8737    <act:type>INCOME</act:type>
8738    <act:commodity>
8739      <cmdty:space>ISO4217</cmdty:space>
8740      <cmdty:id>EUR</cmdty:id>
8741    </act:commodity>
8742    <act:commodity-scu>100</act:commodity-scu>
8743    <act:code>4730</act:code>
8744    <act:slots>
8745      <slot>
8746        <slot:key>placeholder</slot:key>
8747        <slot:value type="string">true</slot:value>
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8750    <act:parent type="new">2210f6850f7a649cf982df696a48e4b7</act:parent>
8751  </gnc:account>
8752  <gnc:account version="2.0.0">
8753    <act:name>Gewährte Skonti 7% USt</act:name>
8754    <act:id type="new">78a7077f18097128c7bb47de791eb097</act:id>
8755    <act:type>INCOME</act:type>
8756    <act:commodity>
8757      <cmdty:space>ISO4217</cmdty:space>
8758      <cmdty:id>EUR</cmdty:id>
8759    </act:commodity>
8760    <act:commodity-scu>100</act:commodity-scu>
8761    <act:code>4731</act:code>
8762    <act:parent type="new">4ab6afbf7ce3c5c37b0c6b8119901a8c</act:parent>
8763  </gnc:account>
8764  <gnc:account version="2.0.0">
8765    <act:name>Gewährte Skonti 16% USt</act:name>
8766    <act:id type="new">94bb4c07d09e97b8af1d1a59fb6cfe3d</act:id>
8767    <act:type>INCOME</act:type>
8768    <act:commodity>
8769      <cmdty:space>ISO4217</cmdty:space>
8770      <cmdty:id>EUR</cmdty:id>
8771    </act:commodity>
8772    <act:commodity-scu>100</act:commodity-scu>
8773    <act:code>4735</act:code>
8774    <act:parent type="new">4ab6afbf7ce3c5c37b0c6b8119901a8c</act:parent>
8775  </gnc:account>
8776  <gnc:account version="2.0.0">
8777    <act:name>Gewährte Boni</act:name>
8778    <act:id type="new">e9d326df0db8487c535eaa4c76c57b3e</act:id>
8779    <act:type>INCOME</act:type>
8780    <act:commodity>
8781      <cmdty:space>ISO4217</cmdty:space>
8782      <cmdty:id>EUR</cmdty:id>
8783    </act:commodity>
8784    <act:commodity-scu>100</act:commodity-scu>
8785    <act:code>4740</act:code>
8786    <act:slots>
8787      <slot>
8788        <slot:key>placeholder</slot:key>
8789        <slot:value type="string">true</slot:value>
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8792    <act:parent type="new">2210f6850f7a649cf982df696a48e4b7</act:parent>
8793  </gnc:account>
8794  <gnc:account version="2.0.0">
8795    <act:name>Gewährte Boni 7% USt</act:name>
8796    <act:id type="new">86ff94ad457efb8cffa3d272da01dad8</act:id>
8797    <act:type>INCOME</act:type>
8798    <act:commodity>
8799      <cmdty:space>ISO4217</cmdty:space>
8800      <cmdty:id>EUR</cmdty:id>
8801    </act:commodity>
8802    <act:commodity-scu>100</act:commodity-scu>
8803    <act:code>4750</act:code>
8804    <act:parent type="new">e9d326df0db8487c535eaa4c76c57b3e</act:parent>
8805  </gnc:account>
8806  <gnc:account version="2.0.0">
8807    <act:name>Gewährte Boni 16% USt</act:name>
8808    <act:id type="new">3a203c3df13417fcca5fb6533b4df55e</act:id>
8809    <act:type>INCOME</act:type>
8810    <act:commodity>
8811      <cmdty:space>ISO4217</cmdty:space>
8812      <cmdty:id>EUR</cmdty:id>
8813    </act:commodity>
8814    <act:commodity-scu>100</act:commodity-scu>
8815    <act:code>4760</act:code>
8816    <act:parent type="new">e9d326df0db8487c535eaa4c76c57b3e</act:parent>
8817  </gnc:account>
8818  <gnc:account version="2.0.0">
8819    <act:name>Gewährte Rabatte</act:name>
8820    <act:id type="new">9bf908bfc78429d448d917b0f9f433dd</act:id>
8821    <act:type>INCOME</act:type>
8822    <act:commodity>
8823      <cmdty:space>ISO4217</cmdty:space>
8824      <cmdty:id>EUR</cmdty:id>
8825    </act:commodity>
8826    <act:commodity-scu>100</act:commodity-scu>
8827    <act:code>4770</act:code>
8828    <act:slots>
8829      <slot>
8830        <slot:key>placeholder</slot:key>
8831        <slot:value type="string">true</slot:value>
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8834    <act:parent type="new">2210f6850f7a649cf982df696a48e4b7</act:parent>
8835  </gnc:account>
8836  <gnc:account version="2.0.0">
8837    <act:name>Gewährte Rabatte 7% USt</act:name>
8838    <act:id type="new">c3b19bf596ed3f327e1e107d71a5cd54</act:id>
8839    <act:type>INCOME</act:type>
8840    <act:commodity>
8841      <cmdty:space>ISO4217</cmdty:space>
8842      <cmdty:id>EUR</cmdty:id>
8843    </act:commodity>
8844    <act:commodity-scu>100</act:commodity-scu>
8845    <act:code>4780</act:code>
8846    <act:parent type="new">9bf908bfc78429d448d917b0f9f433dd</act:parent>
8847  </gnc:account>
8848  <gnc:account version="2.0.0">
8849    <act:name>Gewährte Rabatte 16% USt</act:name>
8850    <act:id type="new">da92ba1f3e5569c97f3659e85ea96724</act:id>
8851    <act:type>INCOME</act:type>
8852    <act:commodity>
8853      <cmdty:space>ISO4217</cmdty:space>
8854      <cmdty:id>EUR</cmdty:id>
8855    </act:commodity>
8856    <act:commodity-scu>100</act:commodity-scu>
8857    <act:code>4790</act:code>
8858    <act:parent type="new">9bf908bfc78429d448d917b0f9f433dd</act:parent>
8859  </gnc:account>
8860  <gnc:account version="2.0.0">
8861    <act:name>02. Erhöhung oder Verminderung des Bestandes an fertigen und unfertigen Erzeugnissen</act:name>
8862    <act:id type="new">1e39012da3dcba7d9581752aa72fdac3</act:id>
8863    <act:type>INCOME</act:type>
8864    <act:commodity>
8865      <cmdty:space>ISO4217</cmdty:space>
8866      <cmdty:id>EUR</cmdty:id>
8867    </act:commodity>
8868    <act:commodity-scu>100</act:commodity-scu>
8869    <act:slots>
8870      <slot>
8871        <slot:key>placeholder</slot:key>
8872        <slot:value type="string">true</slot:value>
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8874    </act:slots>
8875    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
8876  </gnc:account>
8877  <gnc:account version="2.0.0">
8878    <act:name>Bestandsveränderungen fertige Erzeugnisse</act:name>
8879    <act:id type="new">b1ad2ffc925db4f65856dbecf18225c8</act:id>
8880    <act:type>INCOME</act:type>
8881    <act:commodity>
8882      <cmdty:space>ISO4217</cmdty:space>
8883      <cmdty:id>EUR</cmdty:id>
8884    </act:commodity>
8885    <act:commodity-scu>100</act:commodity-scu>
8886    <act:code>4800</act:code>
8887    <act:parent type="new">1e39012da3dcba7d9581752aa72fdac3</act:parent>
8888  </gnc:account>
8889  <gnc:account version="2.0.0">
8890    <act:name>Bestandsveränd.unfertige Erzeugnisse</act:name>
8891    <act:id type="new">2267eb74f0a261061862c5d08cdb604c</act:id>
8892    <act:type>INCOME</act:type>
8893    <act:commodity>
8894      <cmdty:space>ISO4217</cmdty:space>
8895      <cmdty:id>EUR</cmdty:id>
8896    </act:commodity>
8897    <act:commodity-scu>100</act:commodity-scu>
8898    <act:code>4810</act:code>
8899    <act:parent type="new">1e39012da3dcba7d9581752aa72fdac3</act:parent>
8900  </gnc:account>
8901  <gnc:account version="2.0.0">
8902    <act:name>Bestandsveränderung unfertige Leistung</act:name>
8903    <act:id type="new">79e3d78bb13ba1af5196e1a04bdeae0a</act:id>
8904    <act:type>INCOME</act:type>
8905    <act:commodity>
8906      <cmdty:space>ISO4217</cmdty:space>
8907      <cmdty:id>EUR</cmdty:id>
8908    </act:commodity>
8909    <act:commodity-scu>100</act:commodity-scu>
8910    <act:code>4815</act:code>
8911    <act:parent type="new">1e39012da3dcba7d9581752aa72fdac3</act:parent>
8912  </gnc:account>
8913  <gnc:account version="2.0.0">
8914    <act:name>Bestandsveränderung Bauaufträge</act:name>
8915    <act:id type="new">70d87d98566e919692568add053ab7dd</act:id>
8916    <act:type>INCOME</act:type>
8917    <act:commodity>
8918      <cmdty:space>ISO4217</cmdty:space>
8919      <cmdty:id>EUR</cmdty:id>
8920    </act:commodity>
8921    <act:commodity-scu>100</act:commodity-scu>
8922    <act:code>4816</act:code>
8923    <act:parent type="new">1e39012da3dcba7d9581752aa72fdac3</act:parent>
8924  </gnc:account>
8925  <gnc:account version="2.0.0">
8926    <act:name>Bestandsveränderung Aufträge in Arbeit</act:name>
8927    <act:id type="new">8f7266a6409fe57c0b87e1a5577c606b</act:id>
8928    <act:type>INCOME</act:type>
8929    <act:commodity>
8930      <cmdty:space>ISO4217</cmdty:space>
8931      <cmdty:id>EUR</cmdty:id>
8932    </act:commodity>
8933    <act:commodity-scu>100</act:commodity-scu>
8934    <act:code>4818</act:code>
8935    <act:parent type="new">1e39012da3dcba7d9581752aa72fdac3</act:parent>
8936  </gnc:account>
8937  <gnc:account version="2.0.0">
8938    <act:name>03. Andere aktivierte Eigenleistungen</act:name>
8939    <act:id type="new">65a4c9e673990503afd7bd9e0f005db7</act:id>
8940    <act:type>INCOME</act:type>
8941    <act:commodity>
8942      <cmdty:space>ISO4217</cmdty:space>
8943      <cmdty:id>EUR</cmdty:id>
8944    </act:commodity>
8945    <act:commodity-scu>100</act:commodity-scu>
8946    <act:slots>
8947      <slot>
8948        <slot:key>placeholder</slot:key>
8949        <slot:value type="string">true</slot:value>
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8952    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
8953  </gnc:account>
8954  <gnc:account version="2.0.0">
8955    <act:name>Andere aktivierte Eigenleistungen</act:name>
8956    <act:id type="new">1a707feefe45bd562eb86541cdf7bf58</act:id>
8957    <act:type>INCOME</act:type>
8958    <act:commodity>
8959      <cmdty:space>ISO4217</cmdty:space>
8960      <cmdty:id>EUR</cmdty:id>
8961    </act:commodity>
8962    <act:commodity-scu>100</act:commodity-scu>
8963    <act:code>4820</act:code>
8964    <act:parent type="new">65a4c9e673990503afd7bd9e0f005db7</act:parent>
8965  </gnc:account>
8966  <gnc:account version="2.0.0">
8967    <act:name>04. Sonstige betriebliche Erträge</act:name>
8968    <act:id type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:id>
8969    <act:type>INCOME</act:type>
8970    <act:commodity>
8971      <cmdty:space>ISO4217</cmdty:space>
8972      <cmdty:id>EUR</cmdty:id>
8973    </act:commodity>
8974    <act:commodity-scu>100</act:commodity-scu>
8975    <act:slots>
8976      <slot>
8977        <slot:key>placeholder</slot:key>
8978        <slot:value type="string">true</slot:value>
8979      </slot>
8980    </act:slots>
8981    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
8982  </gnc:account>
8983  <gnc:account version="2.0.0">
8984    <act:name>Sonstige betriebliche Erträge</act:name>
8985    <act:id type="new">3e8610310df1d2b66689dead1545a65b</act:id>
8986    <act:type>INCOME</act:type>
8987    <act:commodity>
8988      <cmdty:space>ISO4217</cmdty:space>
8989      <cmdty:id>EUR</cmdty:id>
8990    </act:commodity>
8991    <act:commodity-scu>100</act:commodity-scu>
8992    <act:code>4830</act:code>
8993    <act:slots>
8994      <slot>
8995        <slot:key>placeholder</slot:key>
8996        <slot:value type="string">true</slot:value>
8997      </slot>
8998    </act:slots>
8999    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9000  </gnc:account>
9001  <gnc:account version="2.0.0">
9002    <act:name>Sonstige betriebl. regelm. Erträge</act:name>
9003    <act:id type="new">f5385621d6200b3c66cff34778825c52</act:id>
9004    <act:type>INCOME</act:type>
9005    <act:commodity>
9006      <cmdty:space>ISO4217</cmdty:space>
9007      <cmdty:id>EUR</cmdty:id>
9008    </act:commodity>
9009    <act:commodity-scu>100</act:commodity-scu>
9010    <act:code>4835</act:code>
9011    <act:parent type="new">3e8610310df1d2b66689dead1545a65b</act:parent>
9012  </gnc:account>
9013  <gnc:account version="2.0.0">
9014    <act:name>Sonstige Erträge betriebl., regelm. 16%</act:name>
9015    <act:id type="new">5ccde0717a2fd075cba8743eca2ded90</act:id>
9016    <act:type>INCOME</act:type>
9017    <act:commodity>
9018      <cmdty:space>ISO4217</cmdty:space>
9019      <cmdty:id>EUR</cmdty:id>
9020    </act:commodity>
9021    <act:commodity-scu>100</act:commodity-scu>
9022    <act:code>4836</act:code>
9023    <act:parent type="new">3e8610310df1d2b66689dead1545a65b</act:parent>
9024  </gnc:account>
9025  <gnc:account version="2.0.0">
9026    <act:name>Sonstige betriebsfr.regelm. Erträge</act:name>
9027    <act:id type="new">1f37f84639600bcd96fe06406f080f80</act:id>
9028    <act:type>INCOME</act:type>
9029    <act:commodity>
9030      <cmdty:space>ISO4217</cmdty:space>
9031      <cmdty:id>EUR</cmdty:id>
9032    </act:commodity>
9033    <act:commodity-scu>100</act:commodity-scu>
9034    <act:code>4837</act:code>
9035    <act:parent type="new">3e8610310df1d2b66689dead1545a65b</act:parent>
9036  </gnc:account>
9037  <gnc:account version="2.0.0">
9038    <act:name>Sonstige Erträge unregelmäßig</act:name>
9039    <act:id type="new">f6fd8913356f3a5ba8def7ef3ce4376e</act:id>
9040    <act:type>INCOME</act:type>
9041    <act:commodity>
9042      <cmdty:space>ISO4217</cmdty:space>
9043      <cmdty:id>EUR</cmdty:id>
9044    </act:commodity>
9045    <act:commodity-scu>100</act:commodity-scu>
9046    <act:code>4839</act:code>
9047    <act:parent type="new">3e8610310df1d2b66689dead1545a65b</act:parent>
9048  </gnc:account>
9049  <gnc:account version="2.0.0">
9050    <act:name>Erträge aus Kursdifferenzen</act:name>
9051    <act:id type="new">e42b6d2cd19cd5d85b01f2f91ae15a61</act:id>
9052    <act:type>INCOME</act:type>
9053    <act:commodity>
9054      <cmdty:space>ISO4217</cmdty:space>
9055      <cmdty:id>EUR</cmdty:id>
9056    </act:commodity>
9057    <act:commodity-scu>100</act:commodity-scu>
9058    <act:code>4840</act:code>
9059    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9060  </gnc:account>
9061  <gnc:account version="2.0.0">
9062    <act:name>Erträge Bewertung Finanzmittelfonds</act:name>
9063    <act:id type="new">ae7e95a7b98099e0c6ab06e75955817a</act:id>
9064    <act:type>INCOME</act:type>
9065    <act:commodity>
9066      <cmdty:space>ISO4217</cmdty:space>
9067      <cmdty:id>EUR</cmdty:id>
9068    </act:commodity>
9069    <act:commodity-scu>100</act:commodity-scu>
9070    <act:code>4843</act:code>
9071    <act:parent type="new">e42b6d2cd19cd5d85b01f2f91ae15a61</act:parent>
9072  </gnc:account>
9073  <gnc:account version="2.0.0">
9074    <act:name>Erlöse Sachanlageverkäufe steuerfrei §4 Nr. 1a</act:name>
9075    <act:id type="new">d41a3c99a6ce8d5fdc749e10c0e012b4</act:id>
9076    <act:type>INCOME</act:type>
9077    <act:commodity>
9078      <cmdty:space>ISO4217</cmdty:space>
9079      <cmdty:id>EUR</cmdty:id>
9080    </act:commodity>
9081    <act:commodity-scu>100</act:commodity-scu>
9082    <act:code>4844</act:code>
9083    <act:description>(bei Buchgewinn)</act:description>
9084    <act:slots>
9085      <slot>
9086        <slot:key>notes</slot:key>
9087        <slot:value type="string">Ausfuhrlieferungen</slot:value>
9088      </slot>
9089    </act:slots>
9090    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9091  </gnc:account>
9092  <gnc:account version="2.0.0">
9093    <act:name>Erlöse aus Verkäufen des Anlagevermögens 16% USt</act:name>
9094    <act:id type="new">7fcd15b7eaadd2a98d2378c7b96bd04d</act:id>
9095    <act:type>INCOME</act:type>
9096    <act:commodity>
9097      <cmdty:space>ISO4217</cmdty:space>
9098      <cmdty:id>EUR</cmdty:id>
9099    </act:commodity>
9100    <act:commodity-scu>100</act:commodity-scu>
9101    <act:code>4845</act:code>
9102    <act:description>(bei Buchgewinn)</act:description>
9103    <act:slots>
9104      <slot>
9105        <slot:key>tax-related</slot:key>
9106        <slot:value type="integer">1</slot:value>
9107      </slot>
9108    </act:slots>
9109    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9110  </gnc:account>
9111  <gnc:account version="2.0.0">
9112    <act:name>Erlöse Sachanlageverkäufe steuerfrei §4 Nr. 1b</act:name>
9113    <act:id type="new">d16fb532f016b5b97efc2905071370ef</act:id>
9114    <act:type>INCOME</act:type>
9115    <act:commodity>
9116      <cmdty:space>ISO4217</cmdty:space>
9117      <cmdty:id>EUR</cmdty:id>
9118    </act:commodity>
9119    <act:commodity-scu>100</act:commodity-scu>
9120    <act:code>4848</act:code>
9121    <act:description>(bei Buchgewinn)</act:description>
9122    <act:slots>
9123      <slot>
9124        <slot:key>notes</slot:key>
9125        <slot:value type="string">innergemeischaftlich</slot:value>
9126      </slot>
9127    </act:slots>
9128    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9129  </gnc:account>
9130  <gnc:account version="2.0.0">
9131    <act:name>Erlöse Sachanlageverkäufe</act:name>
9132    <act:id type="new">6c0de310029813f607a18aa3300d642b</act:id>
9133    <act:type>INCOME</act:type>
9134    <act:commodity>
9135      <cmdty:space>ISO4217</cmdty:space>
9136      <cmdty:id>EUR</cmdty:id>
9137    </act:commodity>
9138    <act:commodity-scu>100</act:commodity-scu>
9139    <act:code>4849</act:code>
9140    <act:description>(bei Buchgewinn)</act:description>
9141    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9142  </gnc:account>
9143  <gnc:account version="2.0.0">
9144    <act:name>Erlöse Verkäufe immat.Vermögensgegenst</act:name>
9145    <act:id type="new">68953352191a7ad57362fc9a4208c8fc</act:id>
9146    <act:type>INCOME</act:type>
9147    <act:commodity>
9148      <cmdty:space>ISO4217</cmdty:space>
9149      <cmdty:id>EUR</cmdty:id>
9150    </act:commodity>
9151    <act:commodity-scu>100</act:commodity-scu>
9152    <act:code>4850</act:code>
9153    <act:description>(bei Buchgewinn)</act:description>
9154    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9155  </gnc:account>
9156  <gnc:account version="2.0.0">
9157    <act:name>Erlöse a. Verkäufen Finanzanlagen</act:name>
9158    <act:id type="new">b2d46ca3a64fade2197c984c012d11d7</act:id>
9159    <act:type>INCOME</act:type>
9160    <act:commodity>
9161      <cmdty:space>ISO4217</cmdty:space>
9162      <cmdty:id>EUR</cmdty:id>
9163    </act:commodity>
9164    <act:commodity-scu>100</act:commodity-scu>
9165    <act:code>4851</act:code>
9166    <act:description>(bei Buchgewinn)</act:description>
9167    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9168  </gnc:account>
9169  <gnc:account version="2.0.0">
9170    <act:name>Erlöse aus Verkäufen Finanzanlagen 100 %/50 % steuerfrei</act:name>
9171    <act:id type="new">1c8e09eed7456660192d41c23b610c62</act:id>
9172    <act:type>INCOME</act:type>
9173    <act:commodity>
9174      <cmdty:space>ISO4217</cmdty:space>
9175      <cmdty:id>EUR</cmdty:id>
9176    </act:commodity>
9177    <act:commodity-scu>100</act:commodity-scu>
9178    <act:code>4852</act:code>
9179    <act:description>(inländische Kap.Ges.) (bei Buchgewinn)</act:description>
9180    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9181  </gnc:account>
9182  <gnc:account version="2.0.0">
9183    <act:name>Anlagenabgänge Sachanlagen</act:name>
9184    <act:id type="new">b0ca0af06fe985b9af2b3a328cbcb8f6</act:id>
9185    <act:type>INCOME</act:type>
9186    <act:commodity>
9187      <cmdty:space>ISO4217</cmdty:space>
9188      <cmdty:id>EUR</cmdty:id>
9189    </act:commodity>
9190    <act:commodity-scu>100</act:commodity-scu>
9191    <act:code>4855</act:code>
9192    <act:description>(Restbuchwert bei Buchgewinn)</act:description>
9193    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9194  </gnc:account>
9195  <gnc:account version="2.0.0">
9196    <act:name>Anlagenabgänge immaterielle Vermögensgegenstände</act:name>
9197    <act:id type="new">cc5715037741cb6dc51352b19dbe69a7</act:id>
9198    <act:type>INCOME</act:type>
9199    <act:commodity>
9200      <cmdty:space>ISO4217</cmdty:space>
9201      <cmdty:id>EUR</cmdty:id>
9202    </act:commodity>
9203    <act:commodity-scu>100</act:commodity-scu>
9204    <act:code>4856</act:code>
9205    <act:description>(Restbuchwert bei Buchgewinn)</act:description>
9206    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9207  </gnc:account>
9208  <gnc:account version="2.0.0">
9209    <act:name>Abgänge Finanzanlagen</act:name>
9210    <act:id type="new">79a6e4c3b6bbc8e951227fdc765ff3d2</act:id>
9211    <act:type>INCOME</act:type>
9212    <act:commodity>
9213      <cmdty:space>ISO4217</cmdty:space>
9214      <cmdty:id>EUR</cmdty:id>
9215    </act:commodity>
9216    <act:commodity-scu>100</act:commodity-scu>
9217    <act:code>4857</act:code>
9218    <act:description>(Restbuchwert bei Buchgewinn)</act:description>
9219    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9220  </gnc:account>
9221  <gnc:account version="2.0.0">
9222    <act:name>Anlagenabgänge Finanzanlagen 100 %/50 % steuerfrei</act:name>
9223    <act:id type="new">4ff5c68097d5dca493410b9f9e91e0a5</act:id>
9224    <act:type>INCOME</act:type>
9225    <act:commodity>
9226      <cmdty:space>ISO4217</cmdty:space>
9227      <cmdty:id>EUR</cmdty:id>
9228    </act:commodity>
9229    <act:commodity-scu>100</act:commodity-scu>
9230    <act:code>4858</act:code>
9231    <act:description>(Restbuchwert bei Buchgewinn)</act:description>
9232    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9233  </gnc:account>
9234  <gnc:account version="2.0.0">
9235    <act:name>Grundstückserträge</act:name>
9236    <act:id type="new">0afa02ca897c6342a43cd48530ebc9a2</act:id>
9237    <act:type>INCOME</act:type>
9238    <act:commodity>
9239      <cmdty:space>ISO4217</cmdty:space>
9240      <cmdty:id>EUR</cmdty:id>
9241    </act:commodity>
9242    <act:commodity-scu>100</act:commodity-scu>
9243    <act:code>4860</act:code>
9244    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9245  </gnc:account>
9246  <gnc:account version="2.0.0">
9247    <act:name>Erträge aus Abgang von Gegenständen des Anlagevermögens</act:name>
9248    <act:id type="new">cfcf22fb1f5799185dfefe0aedb70731</act:id>
9249    <act:type>INCOME</act:type>
9250    <act:commodity>
9251      <cmdty:space>ISO4217</cmdty:space>
9252      <cmdty:id>EUR</cmdty:id>
9253    </act:commodity>
9254    <act:commodity-scu>100</act:commodity-scu>
9255    <act:code>4900</act:code>
9256    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9257  </gnc:account>
9258  <gnc:account version="2.0.0">
9259    <act:name>Erträge aus der Veräußerung von Anteilen an Kapitalgesellschaften 100 %/50 % steuerfrei</act:name>
9260    <act:id type="new">067a8bc5bcd8e4408af8f2e0084a5b6c</act:id>
9261    <act:type>INCOME</act:type>
9262    <act:commodity>
9263      <cmdty:space>ISO4217</cmdty:space>
9264      <cmdty:id>EUR</cmdty:id>
9265    </act:commodity>
9266    <act:commodity-scu>100</act:commodity-scu>
9267    <act:code>4901</act:code>
9268    <act:description>(inländische Kap.Ges.)</act:description>
9269    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9270  </gnc:account>
9271  <gnc:account version="2.0.0">
9272    <act:name>Erträge aus dem Abgang von Gegenständen des Umlaufvermögens außer Vorräten</act:name>
9273    <act:id type="new">2896afa7271c5789fa76ac774c350945</act:id>
9274    <act:type>INCOME</act:type>
9275    <act:commodity>
9276      <cmdty:space>ISO4217</cmdty:space>
9277      <cmdty:id>EUR</cmdty:id>
9278    </act:commodity>
9279    <act:commodity-scu>100</act:commodity-scu>
9280    <act:code>4905</act:code>
9281    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9282  </gnc:account>
9283  <gnc:account version="2.0.0">
9284    <act:name>Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräten) 100%/50% steuerfrei</act:name>
9285    <act:id type="new">db28a883cca787be8a51b0f13d7dacdc</act:id>
9286    <act:type>INCOME</act:type>
9287    <act:commodity>
9288      <cmdty:space>ISO4217</cmdty:space>
9289      <cmdty:id>EUR</cmdty:id>
9290    </act:commodity>
9291    <act:commodity-scu>100</act:commodity-scu>
9292    <act:code>4906</act:code>
9293    <act:description>(inländische Kap.Ges.)</act:description>
9294    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9295  </gnc:account>
9296  <gnc:account version="2.0.0">
9297    <act:name>Erträge aus Zuschreibungen des Sachanlagevermögen</act:name>
9298    <act:id type="new">9ca31006b52acf3cd94e95b17d18d65a</act:id>
9299    <act:type>INCOME</act:type>
9300    <act:commodity>
9301      <cmdty:space>ISO4217</cmdty:space>
9302      <cmdty:id>EUR</cmdty:id>
9303    </act:commodity>
9304    <act:commodity-scu>100</act:commodity-scu>
9305    <act:code>4910</act:code>
9306    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9307  </gnc:account>
9308  <gnc:account version="2.0.0">
9309    <act:name>Erträge aus Zuschreibungen des immateriellen Anlagevermög.</act:name>
9310    <act:id type="new">906c7b87b05fcebfcdc0ba98ad50fe7c</act:id>
9311    <act:type>INCOME</act:type>
9312    <act:commodity>
9313      <cmdty:space>ISO4217</cmdty:space>
9314      <cmdty:id>EUR</cmdty:id>
9315    </act:commodity>
9316    <act:commodity-scu>100</act:commodity-scu>
9317    <act:code>4911</act:code>
9318    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9319  </gnc:account>
9320  <gnc:account version="2.0.0">
9321    <act:name>Erträge aus Zuschreibungen des Finanzanlagevermögens</act:name>
9322    <act:id type="new">4bd1c6105e8628d663e441523c36f220</act:id>
9323    <act:type>INCOME</act:type>
9324    <act:commodity>
9325      <cmdty:space>ISO4217</cmdty:space>
9326      <cmdty:id>EUR</cmdty:id>
9327    </act:commodity>
9328    <act:commodity-scu>100</act:commodity-scu>
9329    <act:code>4912</act:code>
9330    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9331  </gnc:account>
9332  <gnc:account version="2.0.0">
9333    <act:name>Erträge aus Zuschreibungen des Finanzanlagevermögens 100 %/50 % steuerfrei</act:name>
9334    <act:id type="new">e0f039f62c11d45e65772e44d31cad97</act:id>
9335    <act:type>INCOME</act:type>
9336    <act:commodity>
9337      <cmdty:space>ISO4217</cmdty:space>
9338      <cmdty:id>EUR</cmdty:id>
9339    </act:commodity>
9340    <act:commodity-scu>100</act:commodity-scu>
9341    <act:code>4913</act:code>
9342    <act:description>(inländische Kap.Ges.)</act:description>
9343    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9344  </gnc:account>
9345  <gnc:account version="2.0.0">
9346    <act:name>Erträge aus Zuschreibungen des anderen Anlagevermögens 100 %/50 % steuerfrei</act:name>
9347    <act:id type="new">cd2a7f93bd69dc46f7b43211b708a787</act:id>
9348    <act:type>INCOME</act:type>
9349    <act:commodity>
9350      <cmdty:space>ISO4217</cmdty:space>
9351      <cmdty:id>EUR</cmdty:id>
9352    </act:commodity>
9353    <act:commodity-scu>100</act:commodity-scu>
9354    <act:code>4914</act:code>
9355    <act:description>(inländische Kap.Ges.)</act:description>
9356    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9357  </gnc:account>
9358  <gnc:account version="2.0.0">
9359    <act:name>Erträge aus Zuschreibungen des Umlaufvermögens außer Vorräten</act:name>
9360    <act:id type="new">a613d93b452d3857ff2be92d6cde8d4d</act:id>
9361    <act:type>INCOME</act:type>
9362    <act:commodity>
9363      <cmdty:space>ISO4217</cmdty:space>
9364      <cmdty:id>EUR</cmdty:id>
9365    </act:commodity>
9366    <act:commodity-scu>100</act:commodity-scu>
9367    <act:code>4915</act:code>
9368    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9369  </gnc:account>
9370  <gnc:account version="2.0.0">
9371    <act:name>Erträge aus Zuschreibungen des Umlaufvermögens 100 % /50 % steuerfrei</act:name>
9372    <act:id type="new">820f92ae188630d7901850bb2a974ead</act:id>
9373    <act:type>INCOME</act:type>
9374    <act:commodity>
9375      <cmdty:space>ISO4217</cmdty:space>
9376      <cmdty:id>EUR</cmdty:id>
9377    </act:commodity>
9378    <act:commodity-scu>100</act:commodity-scu>
9379    <act:code>4916</act:code>
9380    <act:description>(inländische Kap.Ges.)</act:description>
9381    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9382  </gnc:account>
9383  <gnc:account version="2.0.0">
9384    <act:name>Erträge aus der Herabsetzung der Pauschalwertberichtigung zu Forderungen</act:name>
9385    <act:id type="new">351d293bbf741c84635ceab408f83cab</act:id>
9386    <act:type>INCOME</act:type>
9387    <act:commodity>
9388      <cmdty:space>ISO4217</cmdty:space>
9389      <cmdty:id>EUR</cmdty:id>
9390    </act:commodity>
9391    <act:commodity-scu>100</act:commodity-scu>
9392    <act:code>4920</act:code>
9393    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9394  </gnc:account>
9395  <gnc:account version="2.0.0">
9396    <act:name>Erträge aus der Herabsetzung der Einzelwertberichtigung zu Forderungen</act:name>
9397    <act:id type="new">3b3fdd9656f9e22eff3001dd75fe1001</act:id>
9398    <act:type>INCOME</act:type>
9399    <act:commodity>
9400      <cmdty:space>ISO4217</cmdty:space>
9401      <cmdty:id>EUR</cmdty:id>
9402    </act:commodity>
9403    <act:commodity-scu>100</act:commodity-scu>
9404    <act:code>4923</act:code>
9405    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9406  </gnc:account>
9407  <gnc:account version="2.0.0">
9408    <act:name>Erträge aus abgeschriebenen Forderungen</act:name>
9409    <act:id type="new">2a15dd4d674014f08c7716c0625d7256</act:id>
9410    <act:type>INCOME</act:type>
9411    <act:commodity>
9412      <cmdty:space>ISO4217</cmdty:space>
9413      <cmdty:id>EUR</cmdty:id>
9414    </act:commodity>
9415    <act:commodity-scu>100</act:commodity-scu>
9416    <act:code>4925</act:code>
9417    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9418  </gnc:account>
9419  <gnc:account version="2.0.0">
9420    <act:name>Erträge aus der Auflösung von Rückstellungen</act:name>
9421    <act:id type="new">32920624772f6da2e69c70c093b20c2e</act:id>
9422    <act:type>INCOME</act:type>
9423    <act:commodity>
9424      <cmdty:space>ISO4217</cmdty:space>
9425      <cmdty:id>EUR</cmdty:id>
9426    </act:commodity>
9427    <act:commodity-scu>100</act:commodity-scu>
9428    <act:code>4930</act:code>
9429    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9430  </gnc:account>
9431  <gnc:account version="2.0.0">
9432    <act:name>Erträge aus der steuerlich niedrigeren Bewertung von Rückstellungen</act:name>
9433    <act:id type="new">cdb5674148e656460903ad36c3a6a4b0</act:id>
9434    <act:type>INCOME</act:type>
9435    <act:commodity>
9436      <cmdty:space>ISO4217</cmdty:space>
9437      <cmdty:id>EUR</cmdty:id>
9438    </act:commodity>
9439    <act:commodity-scu>100</act:commodity-scu>
9440    <act:code>4932</act:code>
9441    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9442  </gnc:account>
9443  <gnc:account version="2.0.0">
9444    <act:name>Erträge aus der steuerlich niedrigeren Bewertung von Verbindlichkeiten</act:name>
9445    <act:id type="new">03b3ecc4f42d4e35b82a8531ae2c62a8</act:id>
9446    <act:type>INCOME</act:type>
9447    <act:commodity>
9448      <cmdty:space>ISO4217</cmdty:space>
9449      <cmdty:id>EUR</cmdty:id>
9450    </act:commodity>
9451    <act:commodity-scu>100</act:commodity-scu>
9452    <act:code>4933</act:code>
9453    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9454  </gnc:account>
9455  <gnc:account version="2.0.0">
9456    <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Existenzgründerrücklage)</act:name>
9457    <act:id type="new">e101e1665b3945c348c4a6fd59a2c050</act:id>
9458    <act:type>INCOME</act:type>
9459    <act:commodity>
9460      <cmdty:space>ISO4217</cmdty:space>
9461      <cmdty:id>EUR</cmdty:id>
9462    </act:commodity>
9463    <act:commodity-scu>100</act:commodity-scu>
9464    <act:code>4934</act:code>
9465    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9466  </gnc:account>
9467  <gnc:account version="2.0.0">
9468    <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (steuerfreie Rücklagen)</act:name>
9469    <act:id type="new">ab6f5763a04a70d07f53912b47e012f5</act:id>
9470    <act:type>INCOME</act:type>
9471    <act:commodity>
9472      <cmdty:space>ISO4217</cmdty:space>
9473      <cmdty:id>EUR</cmdty:id>
9474    </act:commodity>
9475    <act:commodity-scu>100</act:commodity-scu>
9476    <act:code>4935</act:code>
9477    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9478  </gnc:account>
9479  <gnc:account version="2.0.0">
9480    <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Ansparabschreibungen)</act:name>
9481    <act:id type="new">0b9b0dad1257761a9fd8506854525490</act:id>
9482    <act:type>INCOME</act:type>
9483    <act:commodity>
9484      <cmdty:space>ISO4217</cmdty:space>
9485      <cmdty:id>EUR</cmdty:id>
9486    </act:commodity>
9487    <act:commodity-scu>100</act:commodity-scu>
9488    <act:code>4936</act:code>
9489    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9490  </gnc:account>
9491  <gnc:account version="2.0.0">
9492    <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Sonderabschreibungen)</act:name>
9493    <act:id type="new">ec1c9792a4d94b057a7ce0977a79bc30</act:id>
9494    <act:type>INCOME</act:type>
9495    <act:commodity>
9496      <cmdty:space>ISO4217</cmdty:space>
9497      <cmdty:id>EUR</cmdty:id>
9498    </act:commodity>
9499    <act:commodity-scu>100</act:commodity-scu>
9500    <act:code>4937</act:code>
9501    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9502  </gnc:account>
9503  <gnc:account version="2.0.0">
9504    <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (aus der Währungsumstellung auf den Euro)</act:name>
9505    <act:id type="new">eaeae472049fad366c28d8f3597486de</act:id>
9506    <act:type>INCOME</act:type>
9507    <act:commodity>
9508      <cmdty:space>ISO4217</cmdty:space>
9509      <cmdty:id>EUR</cmdty:id>
9510    </act:commodity>
9511    <act:commodity-scu>100</act:commodity-scu>
9512    <act:code>4938</act:code>
9513    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9514  </gnc:account>
9515  <gnc:account version="2.0.0">
9516    <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil nach 52 Abs. 16 EStG</act:name>
9517    <act:id type="new">4d0b40d8fbaf84d08430ab32ed2e35e5</act:id>
9518    <act:type>INCOME</act:type>
9519    <act:commodity>
9520      <cmdty:space>ISO4217</cmdty:space>
9521      <cmdty:id>EUR</cmdty:id>
9522    </act:commodity>
9523    <act:commodity-scu>100</act:commodity-scu>
9524    <act:code>4939</act:code>
9525    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9526  </gnc:account>
9527  <gnc:account version="2.0.0">
9528    <act:name>Verrechnete sonstige Sachbezüge (keine Waren)</act:name>
9529    <act:id type="new">dc834c8a95fad9d6e1342c156a5df5c8</act:id>
9530    <act:type>INCOME</act:type>
9531    <act:commodity>
9532      <cmdty:space>ISO4217</cmdty:space>
9533      <cmdty:id>EUR</cmdty:id>
9534    </act:commodity>
9535    <act:commodity-scu>100</act:commodity-scu>
9536    <act:code>4940</act:code>
9537    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9538  </gnc:account>
9539  <gnc:account version="2.0.0">
9540    <act:name>Sachbezüge 7% USt</act:name>
9541    <act:id type="new">9b1ef28f1ce43d50298d6bb8e90b5606</act:id>
9542    <act:type>INCOME</act:type>
9543    <act:commodity>
9544      <cmdty:space>ISO4217</cmdty:space>
9545      <cmdty:id>EUR</cmdty:id>
9546    </act:commodity>
9547    <act:commodity-scu>100</act:commodity-scu>
9548    <act:code>4941</act:code>
9549    <act:description>(Waren)</act:description>
9550    <act:slots>
9551      <slot>
9552        <slot:key>tax-related</slot:key>
9553        <slot:value type="integer">1</slot:value>
9554      </slot>
9555    </act:slots>
9556    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9557  </gnc:account>
9558  <gnc:account version="2.0.0">
9559    <act:name>Sachbezüge 16% USt</act:name>
9560    <act:id type="new">fe11c825876a7d72756e9e755d3c7242</act:id>
9561    <act:type>INCOME</act:type>
9562    <act:commodity>
9563      <cmdty:space>ISO4217</cmdty:space>
9564      <cmdty:id>EUR</cmdty:id>
9565    </act:commodity>
9566    <act:commodity-scu>100</act:commodity-scu>
9567    <act:code>4945</act:code>
9568    <act:description>(Waren)</act:description>
9569    <act:slots>
9570      <slot>
9571        <slot:key>tax-related</slot:key>
9572        <slot:value type="integer">1</slot:value>
9573      </slot>
9574    </act:slots>
9575    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9576  </gnc:account>
9577  <gnc:account version="2.0.0">
9578    <act:name>Verrechnete sonstige Sachbezüge</act:name>
9579    <act:id type="new">24fb49d038024435fa2b8a4783a43c54</act:id>
9580    <act:type>INCOME</act:type>
9581    <act:commodity>
9582      <cmdty:space>ISO4217</cmdty:space>
9583      <cmdty:id>EUR</cmdty:id>
9584    </act:commodity>
9585    <act:commodity-scu>100</act:commodity-scu>
9586    <act:code>4946</act:code>
9587    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9588  </gnc:account>
9589  <gnc:account version="2.0.0">
9590    <act:name>Verrechnete sonstige Sachbezüge 16% USt</act:name>
9591    <act:id type="new">21e5fefc1bb5d4e1b82a6c9eb1901f47</act:id>
9592    <act:type>INCOME</act:type>
9593    <act:commodity>
9594      <cmdty:space>ISO4217</cmdty:space>
9595      <cmdty:id>EUR</cmdty:id>
9596    </act:commodity>
9597    <act:commodity-scu>100</act:commodity-scu>
9598    <act:code>4947</act:code>
9599    <act:description>(z.B. Kfz-Gestellung)</act:description>
9600    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9601  </gnc:account>
9602  <gnc:account version="2.0.0">
9603    <act:name>Verrechnete sonstige Sachbezüge ohne Umsatzsteuer</act:name>
9604    <act:id type="new">60554bba92a99e140fa842c54b7c75f5</act:id>
9605    <act:type>INCOME</act:type>
9606    <act:commodity>
9607      <cmdty:space>ISO4217</cmdty:space>
9608      <cmdty:id>EUR</cmdty:id>
9609    </act:commodity>
9610    <act:commodity-scu>100</act:commodity-scu>
9611    <act:code>4949</act:code>
9612    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9613  </gnc:account>
9614  <gnc:account version="2.0.0">
9615    <act:name>Periodenfremde Erträge</act:name>
9616    <act:id type="new">c3b1ce76d3c2dfecc9ff62959bee117c</act:id>
9617    <act:type>INCOME</act:type>
9618    <act:commodity>
9619      <cmdty:space>ISO4217</cmdty:space>
9620      <cmdty:id>EUR</cmdty:id>
9621    </act:commodity>
9622    <act:commodity-scu>100</act:commodity-scu>
9623    <act:code>4960</act:code>
9624    <act:description>(soweit nicht außerordentlich)</act:description>
9625    <act:slots>
9626      <slot>
9627        <slot:key>placeholder</slot:key>
9628        <slot:value type="string">true</slot:value>
9629      </slot>
9630    </act:slots>
9631    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9632  </gnc:account>
9633  <gnc:account version="2.0.0">
9634    <act:name>Versicherungsentschädigungen</act:name>
9635    <act:id type="new">0cbbda72c8bf044330d0c777172ff62e</act:id>
9636    <act:type>INCOME</act:type>
9637    <act:commodity>
9638      <cmdty:space>ISO4217</cmdty:space>
9639      <cmdty:id>EUR</cmdty:id>
9640    </act:commodity>
9641    <act:commodity-scu>100</act:commodity-scu>
9642    <act:code>4970</act:code>
9643    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9644  </gnc:account>
9645  <gnc:account version="2.0.0">
9646    <act:name>Investitionszuschüsse</act:name>
9647    <act:id type="new">8a1fa938cf082bad850ee1193c3a26e1</act:id>
9648    <act:type>INCOME</act:type>
9649    <act:commodity>
9650      <cmdty:space>ISO4217</cmdty:space>
9651      <cmdty:id>EUR</cmdty:id>
9652    </act:commodity>
9653    <act:commodity-scu>100</act:commodity-scu>
9654    <act:code>4975</act:code>
9655    <act:description>(steuerpflichtig)</act:description>
9656    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9657  </gnc:account>
9658  <gnc:account version="2.0.0">
9659    <act:name>Investitionszulagen</act:name>
9660    <act:id type="new">cb14f8a156e65edeb9c4812b0ac4abf7</act:id>
9661    <act:type>INCOME</act:type>
9662    <act:commodity>
9663      <cmdty:space>ISO4217</cmdty:space>
9664      <cmdty:id>EUR</cmdty:id>
9665    </act:commodity>
9666    <act:commodity-scu>100</act:commodity-scu>
9667    <act:code>4980</act:code>
9668    <act:description>(steuerfrei)</act:description>
9669    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9670  </gnc:account>
9671  <gnc:account version="2.0.0">
9672    <act:name>Steuerfreie Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
9673    <act:id type="new">16f76172730d229fd1bc89a6b416997a</act:id>
9674    <act:type>INCOME</act:type>
9675    <act:commodity>
9676      <cmdty:space>ISO4217</cmdty:space>
9677      <cmdty:id>EUR</cmdty:id>
9678    </act:commodity>
9679    <act:commodity-scu>100</act:commodity-scu>
9680    <act:code>4981</act:code>
9681    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9682  </gnc:account>
9683  <gnc:account version="2.0.0">
9684    <act:name>Sonstige steuerfreie Betriebseinnahmen</act:name>
9685    <act:id type="new">2609bcf613fa8de3e81ab78eb13fb618</act:id>
9686    <act:type>INCOME</act:type>
9687    <act:commodity>
9688      <cmdty:space>ISO4217</cmdty:space>
9689      <cmdty:id>EUR</cmdty:id>
9690    </act:commodity>
9691    <act:commodity-scu>100</act:commodity-scu>
9692    <act:code>4982</act:code>
9693    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
9694  </gnc:account>
9695  <gnc:account version="2.0.0">
9696    <act:name>09. Erträge aus Beteiligungen</act:name>
9697    <act:id type="new">077d47ff0c858e8c31c31e0203042482</act:id>
9698    <act:type>INCOME</act:type>
9699    <act:commodity>
9700      <cmdty:space>ISO4217</cmdty:space>
9701      <cmdty:id>EUR</cmdty:id>
9702    </act:commodity>
9703    <act:commodity-scu>100</act:commodity-scu>
9704    <act:slots>
9705      <slot>
9706        <slot:key>placeholder</slot:key>
9707        <slot:value type="string">true</slot:value>
9708      </slot>
9709    </act:slots>
9710    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
9711  </gnc:account>
9712  <gnc:account version="2.0.0">
9713    <act:name>- davon aus verbundenen Unternehmen</act:name>
9714    <act:id type="new">8bcd67f293fbb107bf8263d34cb6c114</act:id>
9715    <act:type>INCOME</act:type>
9716    <act:commodity>
9717      <cmdty:space>ISO4217</cmdty:space>
9718      <cmdty:id>EUR</cmdty:id>
9719    </act:commodity>
9720    <act:commodity-scu>100</act:commodity-scu>
9721    <act:parent type="new">077d47ff0c858e8c31c31e0203042482</act:parent>
9722  </gnc:account>
9723  <gnc:account version="2.0.0">
9724    <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100 % / 50 % steuerfrei</act:name>
9725    <act:id type="new">a43b996f084945695da967e8d6b25762</act:id>
9726    <act:type>INCOME</act:type>
9727    <act:commodity>
9728      <cmdty:space>ISO4217</cmdty:space>
9729      <cmdty:id>EUR</cmdty:id>
9730    </act:commodity>
9731    <act:commodity-scu>100</act:commodity-scu>
9732    <act:code>7006</act:code>
9733    <act:description>inländische Kap.Ges.</act:description>
9734    <act:parent type="new">8bcd67f293fbb107bf8263d34cb6c114</act:parent>
9735  </gnc:account>
9736  <gnc:account version="2.0.0">
9737    <act:name>Erträge aus Beteiligungen an Finanzverbundenen Unternehmen</act:name>
9738    <act:id type="new">c808f50542b1c01d24831b4c1006e430</act:id>
9739    <act:type>INCOME</act:type>
9740    <act:commodity>
9741      <cmdty:space>ISO4217</cmdty:space>
9742      <cmdty:id>EUR</cmdty:id>
9743    </act:commodity>
9744    <act:commodity-scu>100</act:commodity-scu>
9745    <act:code>7009</act:code>
9746    <act:parent type="new">8bcd67f293fbb107bf8263d34cb6c114</act:parent>
9747  </gnc:account>
9748  <gnc:account version="2.0.0">
9749    <act:name>Erträge aus Beteiligungen</act:name>
9750    <act:id type="new">c5c52fce955f17d7e01b282e32ca1cb5</act:id>
9751    <act:type>INCOME</act:type>
9752    <act:commodity>
9753      <cmdty:space>ISO4217</cmdty:space>
9754      <cmdty:id>EUR</cmdty:id>
9755    </act:commodity>
9756    <act:commodity-scu>100</act:commodity-scu>
9757    <act:code>7000</act:code>
9758    <act:parent type="new">077d47ff0c858e8c31c31e0203042482</act:parent>
9759  </gnc:account>
9760  <gnc:account version="2.0.0">
9761    <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (Beteiligung) 100 %/50 % steuerfrei</act:name>
9762    <act:id type="new">6f4340eb924a95993273332f61742cf3</act:id>
9763    <act:type>INCOME</act:type>
9764    <act:commodity>
9765      <cmdty:space>ISO4217</cmdty:space>
9766      <cmdty:id>EUR</cmdty:id>
9767    </act:commodity>
9768    <act:commodity-scu>100</act:commodity-scu>
9769    <act:code>7005</act:code>
9770    <act:description>inländische Kap.Ges.</act:description>
9771    <act:parent type="new">c5c52fce955f17d7e01b282e32ca1cb5</act:parent>
9772  </gnc:account>
9773  <gnc:account version="2.0.0">
9774    <act:name>Gewinne aus Anteilen an nicht steuerbefreiten inländischen Kapitalgesellschaften §9 Nr. 2a GewStG</act:name>
9775    <act:id type="new">f9e5c4d024367f304aea7341720bfc91</act:id>
9776    <act:type>INCOME</act:type>
9777    <act:commodity>
9778      <cmdty:space>ISO4217</cmdty:space>
9779      <cmdty:id>EUR</cmdty:id>
9780    </act:commodity>
9781    <act:commodity-scu>100</act:commodity-scu>
9782    <act:code>7007</act:code>
9783    <act:parent type="new">c5c52fce955f17d7e01b282e32ca1cb5</act:parent>
9784  </gnc:account>
9785  <gnc:account version="2.0.0">
9786    <act:name>Gewinnanteile aus Mitunternehmerschaften §9 GewStG</act:name>
9787    <act:id type="new">1017a6b287a4bf3b90c53664437e3681</act:id>
9788    <act:type>INCOME</act:type>
9789    <act:commodity>
9790      <cmdty:space>ISO4217</cmdty:space>
9791      <cmdty:id>EUR</cmdty:id>
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9794    <act:code>7008</act:code>
9795    <act:parent type="new">c5c52fce955f17d7e01b282e32ca1cb5</act:parent>
9796  </gnc:account>
9797  <gnc:account version="2.0.0">
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9799    <act:id type="new">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:id>
9800    <act:type>INCOME</act:type>
9801    <act:commodity>
9802      <cmdty:space>ISO4217</cmdty:space>
9803      <cmdty:id>EUR</cmdty:id>
9804    </act:commodity>
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9813  </gnc:account>
9814  <gnc:account version="2.0.0">
9815    <act:name>- davon aus verbundenen Unternehmen</act:name>
9816    <act:id type="new">f7d84101e46d2de0acc3394b1ecdf2f7</act:id>
9817    <act:type>INCOME</act:type>
9818    <act:commodity>
9819      <cmdty:space>ISO4217</cmdty:space>
9820      <cmdty:id>EUR</cmdty:id>
9821    </act:commodity>
9822    <act:commodity-scu>100</act:commodity-scu>
9823    <act:parent type="new">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:parent>
9824  </gnc:account>
9825  <gnc:account version="2.0.0">
9826    <act:name>Laufende Erträge aus Anteilen Wertpapiean Kapitalgesellschaften (verbundene Unternehmen) 100 %/50 % steuerfrei</act:name>
9827    <act:id type="new">61be2ea07f91e90e0a1684ff9621568c</act:id>
9828    <act:type>INCOME</act:type>
9829    <act:commodity>
9830      <cmdty:space>ISO4217</cmdty:space>
9831      <cmdty:id>EUR</cmdty:id>
9832    </act:commodity>
9833    <act:commodity-scu>100</act:commodity-scu>
9834    <act:code>7015</act:code>
9835    <act:description>inländische Kap.Ges.</act:description>
9836    <act:parent type="new">f7d84101e46d2de0acc3394b1ecdf2f7</act:parent>
9837  </gnc:account>
9838  <gnc:account version="2.0.0">
9839    <act:name>Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens aus Finanzverbundenen Unternehmen</act:name>
9840    <act:id type="new">6bd0dc20b49fcb6e9608e6d5ef832625</act:id>
9841    <act:type>INCOME</act:type>
9842    <act:commodity>
9843      <cmdty:space>ISO4217</cmdty:space>
9844      <cmdty:id>EUR</cmdty:id>
9845    </act:commodity>
9846    <act:commodity-scu>100</act:commodity-scu>
9847    <act:code>7019</act:code>
9848    <act:parent type="new">f7d84101e46d2de0acc3394b1ecdf2f7</act:parent>
9849  </gnc:account>
9850  <gnc:account version="2.0.0">
9851    <act:name>Laufende Erträge aus Anteilen Wertpapiere an Kapitalgesellschaften (verbundene Unternehmen) 100 %/50 % steuerfrei</act:name>
9852    <act:id type="new">596662ba9bee82eba0ecc6f3a9f94dac</act:id>
9853    <act:type>INCOME</act:type>
9854    <act:commodity>
9855      <cmdty:space>ISO4217</cmdty:space>
9856      <cmdty:id>EUR</cmdty:id>
9857    </act:commodity>
9858    <act:commodity-scu>100</act:commodity-scu>
9859    <act:description>inländische Kap.Ges.</act:description>
9860    <act:parent type="new">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:parent>
9861  </gnc:account>
9862  <gnc:account version="2.0.0">
9863    <act:name>Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</act:name>
9864    <act:id type="new">304af5d5813350397a1032bb86ee866a</act:id>
9865    <act:type>INCOME</act:type>
9866    <act:commodity>
9867      <cmdty:space>ISO4217</cmdty:space>
9868      <cmdty:id>EUR</cmdty:id>
9869    </act:commodity>
9870    <act:commodity-scu>100</act:commodity-scu>
9871    <act:code>7010</act:code>
9872    <act:parent type="new">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:parent>
9873  </gnc:account>
9874  <gnc:account version="2.0.0">
9875    <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) 100 %/50 % steuerfrei</act:name>
9876    <act:id type="new">c6d83132504544300e60bdb18d14762d</act:id>
9877    <act:type>INCOME</act:type>
9878    <act:commodity>
9879      <cmdty:space>ISO4217</cmdty:space>
9880      <cmdty:id>EUR</cmdty:id>
9881    </act:commodity>
9882    <act:commodity-scu>100</act:commodity-scu>
9883    <act:code>7014</act:code>
9884    <act:description>inländische Kap.Ges.</act:description>
9885    <act:parent type="new">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:parent>
9886  </gnc:account>
9887  <gnc:account version="2.0.0">
9888    <act:name>11. sonstige Zinsen und ähnliche Erträge</act:name>
9889    <act:id type="new">f9c832cff024c6324b0712d6abfb61dc</act:id>
9890    <act:type>INCOME</act:type>
9891    <act:commodity>
9892      <cmdty:space>ISO4217</cmdty:space>
9893      <cmdty:id>EUR</cmdty:id>
9894    </act:commodity>
9895    <act:commodity-scu>100</act:commodity-scu>
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9903  </gnc:account>
9904  <gnc:account version="2.0.0">
9905    <act:name>- davon aus verbundenen Unternehmen</act:name>
9906    <act:id type="new">59da6822833517f51e97d993249a13a8</act:id>
9907    <act:type>INCOME</act:type>
9908    <act:commodity>
9909      <cmdty:space>ISO4217</cmdty:space>
9910      <cmdty:id>EUR</cmdty:id>
9911    </act:commodity>
9912    <act:commodity-scu>100</act:commodity-scu>
9913    <act:parent type="new">f9c832cff024c6324b0712d6abfb61dc</act:parent>
9914  </gnc:account>
9915  <gnc:account version="2.0.0">
9916    <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100 % / 50% steuerfrei</act:name>
9917    <act:id type="new">4ff4b5d3e106f2e36980c70a240dc7d0</act:id>
9918    <act:type>INCOME</act:type>
9919    <act:commodity>
9920      <cmdty:space>ISO4217</cmdty:space>
9921      <cmdty:id>EUR</cmdty:id>
9922    </act:commodity>
9923    <act:commodity-scu>100</act:commodity-scu>
9924    <act:code>7104</act:code>
9925    <act:description>inländische Kap.Ges.</act:description>
9926    <act:parent type="new">59da6822833517f51e97d993249a13a8</act:parent>
9927  </gnc:account>
9928  <gnc:account version="2.0.0">
9929    <act:name>Sonstige Zinsen und ähnliche Erträge aus verbundenen Unternehmen</act:name>
9930    <act:id type="new">462e2c97bc903216acf22a7de1e2338e</act:id>
9931    <act:type>INCOME</act:type>
9932    <act:commodity>
9933      <cmdty:space>ISO4217</cmdty:space>
9934      <cmdty:id>EUR</cmdty:id>
9935    </act:commodity>
9936    <act:commodity-scu>100</act:commodity-scu>
9937    <act:code>7109</act:code>
9938    <act:parent type="new">59da6822833517f51e97d993249a13a8</act:parent>
9939  </gnc:account>
9940  <gnc:account version="2.0.0">
9941    <act:name>Sonstige Zinserträge aus verbundenen Unternehmen</act:name>
9942    <act:id type="new">67603dc33b0c53c6f63222b24635768a</act:id>
9943    <act:type>INCOME</act:type>
9944    <act:commodity>
9945      <cmdty:space>ISO4217</cmdty:space>
9946      <cmdty:id>EUR</cmdty:id>
9947    </act:commodity>
9948    <act:commodity-scu>100</act:commodity-scu>
9949    <act:code>7119</act:code>
9950    <act:parent type="new">59da6822833517f51e97d993249a13a8</act:parent>
9951  </gnc:account>
9952  <gnc:account version="2.0.0">
9953    <act:name>Zinsähnliche Erträge aus verbundenen Unternehmen</act:name>
9954    <act:id type="new">2a7134995417289dec33a5298d9fc977</act:id>
9955    <act:type>INCOME</act:type>
9956    <act:commodity>
9957      <cmdty:space>ISO4217</cmdty:space>
9958      <cmdty:id>EUR</cmdty:id>
9959    </act:commodity>
9960    <act:commodity-scu>100</act:commodity-scu>
9961    <act:code>7129</act:code>
9962    <act:parent type="new">59da6822833517f51e97d993249a13a8</act:parent>
9963  </gnc:account>
9964  <gnc:account version="2.0.0">
9965    <act:name>Diskonterträge aus verbundenen Unternehmen</act:name>
9966    <act:id type="new">20952264e13371af86eeacc6bdf5241e</act:id>
9967    <act:type>INCOME</act:type>
9968    <act:commodity>
9969      <cmdty:space>ISO4217</cmdty:space>
9970      <cmdty:id>EUR</cmdty:id>
9971    </act:commodity>
9972    <act:commodity-scu>100</act:commodity-scu>
9973    <act:code>7139</act:code>
9974    <act:parent type="new">59da6822833517f51e97d993249a13a8</act:parent>
9975  </gnc:account>
9976  <gnc:account version="2.0.0">
9977    <act:name>Erträge aus Verlustübernahme und aufgrund einer Gewinngemeinschaft, eines Gewinn- oder Teilgewinnabführungsvertrags erhaltene Gewinne</act:name>
9978    <act:id type="new">383b550427f6939d7ecca7be082dad15</act:id>
9979    <act:type>INCOME</act:type>
9980    <act:commodity>
9981      <cmdty:space>ISO4217</cmdty:space>
9982      <cmdty:id>EUR</cmdty:id>
9983    </act:commodity>
9984    <act:commodity-scu>100</act:commodity-scu>
9985    <act:slots>
9986      <slot>
9987        <slot:key>placeholder</slot:key>
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9993  <gnc:account version="2.0.0">
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9995    <act:id type="new">b70cfe3e5c64e0e944b764d79c84924f</act:id>
9996    <act:type>INCOME</act:type>
9997    <act:commodity>
9998      <cmdty:space>ISO4217</cmdty:space>
9999      <cmdty:id>EUR</cmdty:id>
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10002    <act:code>7190</act:code>
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10005  <gnc:account version="2.0.0">
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10007    <act:id type="new">f2a9f864948a27850464c92790212ea5</act:id>
10008    <act:type>INCOME</act:type>
10009    <act:commodity>
10010      <cmdty:space>ISO4217</cmdty:space>
10011      <cmdty:id>EUR</cmdty:id>
10012    </act:commodity>
10013    <act:commodity-scu>100</act:commodity-scu>
10014    <act:code>7192</act:code>
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10019    <act:id type="new">76ebf00bb502361d6e0727cabac17d04</act:id>
10020    <act:type>INCOME</act:type>
10021    <act:commodity>
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10023      <cmdty:id>EUR</cmdty:id>
10024    </act:commodity>
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10026    <act:code>7194</act:code>
10027    <act:parent type="new">383b550427f6939d7ecca7be082dad15</act:parent>
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10031    <act:id type="new">094e09462e1b0d687aa5beeb3e52e6af</act:id>
10032    <act:type>INCOME</act:type>
10033    <act:commodity>
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10035      <cmdty:id>EUR</cmdty:id>
10036    </act:commodity>
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10038    <act:code>7100</act:code>
10039    <act:parent type="new">f9c832cff024c6324b0712d6abfb61dc</act:parent>
10040  </gnc:account>
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10043    <act:id type="new">191a93226051afcf7c4a7ba261fa4616</act:id>
10044    <act:type>INCOME</act:type>
10045    <act:commodity>
10046      <cmdty:space>ISO4217</cmdty:space>
10047      <cmdty:id>EUR</cmdty:id>
10048    </act:commodity>
10049    <act:commodity-scu>100</act:commodity-scu>
10050    <act:code>7103</act:code>
10051    <act:description>inländische Kap.Ges.</act:description>
10052    <act:parent type="new">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
10053  </gnc:account>
10054  <gnc:account version="2.0.0">
10055    <act:name>Zinserträge §233a AO</act:name>
10056    <act:id type="new">b4c535754373cb533897ef30985453b5</act:id>
10057    <act:type>INCOME</act:type>
10058    <act:commodity>
10059      <cmdty:space>ISO4217</cmdty:space>
10060      <cmdty:id>EUR</cmdty:id>
10061    </act:commodity>
10062    <act:commodity-scu>100</act:commodity-scu>
10063    <act:code>7105</act:code>
10064    <act:parent type="new">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
10065  </gnc:account>
10066  <gnc:account version="2.0.0">
10067    <act:name>Zinserträge §233a AO Sonderfall Anlage A KSt</act:name>
10068    <act:id type="new">048c7297f319b8c96f968b78b5fca06b</act:id>
10069    <act:type>INCOME</act:type>
10070    <act:commodity>
10071      <cmdty:space>ISO4217</cmdty:space>
10072      <cmdty:id>EUR</cmdty:id>
10073    </act:commodity>
10074    <act:commodity-scu>100</act:commodity-scu>
10075    <act:code>7106</act:code>
10076    <act:parent type="new">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
10077  </gnc:account>
10078  <gnc:account version="2.0.0">
10079    <act:name>Sonstige Zinserträge</act:name>
10080    <act:id type="new">fba59e1f43118ec0dab8a241b83109cd</act:id>
10081    <act:type>INCOME</act:type>
10082    <act:commodity>
10083      <cmdty:space>ISO4217</cmdty:space>
10084      <cmdty:id>EUR</cmdty:id>
10085    </act:commodity>
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10087    <act:code>7110</act:code>
10088    <act:parent type="new">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
10089  </gnc:account>
10090  <gnc:account version="2.0.0">
10091    <act:name>Zinsähnliche Erträge</act:name>
10092    <act:id type="new">56c34840c930b9d7ff09e0495b3b89f9</act:id>
10093    <act:type>INCOME</act:type>
10094    <act:commodity>
10095      <cmdty:space>ISO4217</cmdty:space>
10096      <cmdty:id>EUR</cmdty:id>
10097    </act:commodity>
10098    <act:commodity-scu>100</act:commodity-scu>
10099    <act:code>7120</act:code>
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10105    <act:type>INCOME</act:type>
10106    <act:commodity>
10107      <cmdty:space>ISO4217</cmdty:space>
10108      <cmdty:id>EUR</cmdty:id>
10109    </act:commodity>
10110    <act:commodity-scu>100</act:commodity-scu>
10111    <act:code>7130</act:code>
10112    <act:parent type="new">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
10113  </gnc:account>
10114  <gnc:account version="2.0.0">
10115    <act:name>14. Ergebnis der gewöhnlichen Geschäftstätigkeit</act:name>
10116    <act:id type="new">1ab3ebac105bdb8cee9a1c002629523a</act:id>
10117    <act:type>INCOME</act:type>
10118    <act:commodity>
10119      <cmdty:space>ISO4217</cmdty:space>
10120      <cmdty:id>EUR</cmdty:id>
10121    </act:commodity>
10122    <act:commodity-scu>100</act:commodity-scu>
10123    <act:description>Achtung Summenzeile 1-13</act:description>
10124    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
10125  </gnc:account>
10126  <gnc:account version="2.0.0">
10127    <act:name>15. außerordentliche Erträge</act:name>
10128    <act:id type="new">7c2d0fdbe09af95d2a055c399fafea81</act:id>
10129    <act:type>INCOME</act:type>
10130    <act:commodity>
10131      <cmdty:space>ISO4217</cmdty:space>
10132      <cmdty:id>EUR</cmdty:id>
10133    </act:commodity>
10134    <act:commodity-scu>100</act:commodity-scu>
10135    <act:slots>
10136      <slot>
10137        <slot:key>placeholder</slot:key>
10138        <slot:value type="string">true</slot:value>
10139      </slot>
10140    </act:slots>
10141    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
10142  </gnc:account>
10143  <gnc:account version="2.0.0">
10144    <act:name>Außerordentliche Erträge</act:name>
10145    <act:id type="new">3304df4516d13eb81a9926d96019e1c4</act:id>
10146    <act:type>INCOME</act:type>
10147    <act:commodity>
10148      <cmdty:space>ISO4217</cmdty:space>
10149      <cmdty:id>EUR</cmdty:id>
10150    </act:commodity>
10151    <act:commodity-scu>100</act:commodity-scu>
10152    <act:code>7400</act:code>
10153    <act:slots>
10154      <slot>
10155        <slot:key>tax-related</slot:key>
10156        <slot:value type="integer">1</slot:value>
10157      </slot>
10158    </act:slots>
10159    <act:parent type="new">7c2d0fdbe09af95d2a055c399fafea81</act:parent>
10160  </gnc:account>
10161  <gnc:account version="2.0.0">
10162    <act:name>Außerordentliche Erträge finanzwirksam</act:name>
10163    <act:id type="new">c1f8432f4d2965875a64b341b0286855</act:id>
10164    <act:type>INCOME</act:type>
10165    <act:commodity>
10166      <cmdty:space>ISO4217</cmdty:space>
10167      <cmdty:id>EUR</cmdty:id>
10168    </act:commodity>
10169    <act:commodity-scu>100</act:commodity-scu>
10170    <act:code>7401</act:code>
10171    <act:parent type="new">3304df4516d13eb81a9926d96019e1c4</act:parent>
10172  </gnc:account>
10173  <gnc:account version="2.0.0">
10174    <act:name>Außerordentliche Erträge nicht finanzwirksam</act:name>
10175    <act:id type="new">021640d2d63e33b9508b08d7d33fc040</act:id>
10176    <act:type>INCOME</act:type>
10177    <act:commodity>
10178      <cmdty:space>ISO4217</cmdty:space>
10179      <cmdty:id>EUR</cmdty:id>
10180    </act:commodity>
10181    <act:commodity-scu>100</act:commodity-scu>
10182    <act:code>7450</act:code>
10183    <act:parent type="new">3304df4516d13eb81a9926d96019e1c4</act:parent>
10184  </gnc:account>
10185  <gnc:account version="2.0.0">
10186    <act:name>17. außerordentliches Ergebnis</act:name>
10187    <act:id type="new">e0be57ace7a63d063be520d6e8bf1113</act:id>
10188    <act:type>INCOME</act:type>
10189    <act:commodity>
10190      <cmdty:space>ISO4217</cmdty:space>
10191      <cmdty:id>EUR</cmdty:id>
10192    </act:commodity>
10193    <act:commodity-scu>100</act:commodity-scu>
10194    <act:description>Achtung Summenzeile 15-16</act:description>
10195    <act:slots>
10196      <slot>
10197        <slot:key>placeholder</slot:key>
10198        <slot:value type="string">true</slot:value>
10199      </slot>
10200    </act:slots>
10201    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
10202  </gnc:account>
10203  <gnc:account version="2.0.0">
10204    <act:name>05. Materialaufwand</act:name>
10205    <act:id type="new">57c64d9217db4ee87cece20a3c08a148</act:id>
10206    <act:type>EXPENSE</act:type>
10207    <act:commodity>
10208      <cmdty:space>ISO4217</cmdty:space>
10209      <cmdty:id>EUR</cmdty:id>
10210    </act:commodity>
10211    <act:commodity-scu>100</act:commodity-scu>
10212    <act:slots>
10213      <slot>
10214        <slot:key>placeholder</slot:key>
10215        <slot:value type="string">true</slot:value>
10216      </slot>
10217    </act:slots>
10218    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
10219  </gnc:account>
10220  <gnc:account version="2.0.0">
10221    <act:name>a) Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
10222    <act:id type="new">3cc4cb3a122624f62657777491c1ac38</act:id>
10223    <act:type>EXPENSE</act:type>
10224    <act:commodity>
10225      <cmdty:space>ISO4217</cmdty:space>
10226      <cmdty:id>EUR</cmdty:id>
10227    </act:commodity>
10228    <act:commodity-scu>100</act:commodity-scu>
10229    <act:slots>
10230      <slot>
10231        <slot:key>placeholder</slot:key>
10232        <slot:value type="string">true</slot:value>
10233      </slot>
10234    </act:slots>
10235    <act:parent type="new">57c64d9217db4ee87cece20a3c08a148</act:parent>
10236  </gnc:account>
10237  <gnc:account version="2.0.0">
10238    <act:name>01. Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
10239    <act:id type="new">267105dfd9551fbc6a6f18ce5a252a3c</act:id>
10240    <act:type>EXPENSE</act:type>
10241    <act:commodity>
10242      <cmdty:space>ISO4217</cmdty:space>
10243      <cmdty:id>EUR</cmdty:id>
10244    </act:commodity>
10245    <act:commodity-scu>100</act:commodity-scu>
10246    <act:slots>
10247      <slot>
10248        <slot:key>placeholder</slot:key>
10249        <slot:value type="string">true</slot:value>
10250      </slot>
10251    </act:slots>
10252    <act:parent type="new">3cc4cb3a122624f62657777491c1ac38</act:parent>
10253  </gnc:account>
10254  <gnc:account version="2.0.0">
10255    <act:name>Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
10256    <act:id type="new">23bb97c31a1c8832a8b9b65527d5fb90</act:id>
10257    <act:type>EXPENSE</act:type>
10258    <act:commodity>
10259      <cmdty:space>ISO4217</cmdty:space>
10260      <cmdty:id>EUR</cmdty:id>
10261    </act:commodity>
10262    <act:commodity-scu>100</act:commodity-scu>
10263    <act:code>5000</act:code>
10264    <act:parent type="new">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
10265  </gnc:account>
10266  <gnc:account version="2.0.0">
10267    <act:name>Einkauf von Roh-,Hilfs- und Betriebsstoffen</act:name>
10268    <act:id type="new">fab1862f5086e1c76097e33939262fb6</act:id>
10269    <act:type>EXPENSE</act:type>
10270    <act:commodity>
10271      <cmdty:space>ISO4217</cmdty:space>
10272      <cmdty:id>EUR</cmdty:id>
10273    </act:commodity>
10274    <act:commodity-scu>100</act:commodity-scu>
10275    <act:code>5100</act:code>
10276    <act:parent type="new">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
10277  </gnc:account>
10278  <gnc:account version="2.0.0">
10279    <act:name>Energiestoffe</act:name>
10280    <act:id type="new">24939aa21aee20bf67ebb453bbc62ab8</act:id>
10281    <act:type>EXPENSE</act:type>
10282    <act:commodity>
10283      <cmdty:space>ISO4217</cmdty:space>
10284      <cmdty:id>EUR</cmdty:id>
10285    </act:commodity>
10286    <act:commodity-scu>100</act:commodity-scu>
10287    <act:code>5190</act:code>
10288    <act:description>Fertigung</act:description>
10289    <act:parent type="new">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
10290  </gnc:account>
10291  <gnc:account version="2.0.0">
10292    <act:name>02. Wareneingang</act:name>
10293    <act:id type="new">59bf2e65d45938c741124bcadeaec5d7</act:id>
10294    <act:type>EXPENSE</act:type>
10295    <act:commodity>
10296      <cmdty:space>ISO4217</cmdty:space>
10297      <cmdty:id>EUR</cmdty:id>
10298    </act:commodity>
10299    <act:commodity-scu>100</act:commodity-scu>
10300    <act:slots>
10301      <slot>
10302        <slot:key>placeholder</slot:key>
10303        <slot:value type="string">true</slot:value>
10304      </slot>
10305    </act:slots>
10306    <act:parent type="new">3cc4cb3a122624f62657777491c1ac38</act:parent>
10307  </gnc:account>
10308  <gnc:account version="2.0.0">
10309    <act:name>Wareneingang</act:name>
10310    <act:id type="new">a36b3a3662decaa8787337688270cdec</act:id>
10311    <act:type>EXPENSE</act:type>
10312    <act:commodity>
10313      <cmdty:space>ISO4217</cmdty:space>
10314      <cmdty:id>EUR</cmdty:id>
10315    </act:commodity>
10316    <act:commodity-scu>100</act:commodity-scu>
10317    <act:code>5200</act:code>
10318    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
10319  </gnc:account>
10320  <gnc:account version="2.0.0">
10321    <act:name>Wareneingang 7% Vorsteuer</act:name>
10322    <act:id type="new">b8e4326b7b3abc84f773266ba0180955</act:id>
10323    <act:type>EXPENSE</act:type>
10324    <act:commodity>
10325      <cmdty:space>ISO4217</cmdty:space>
10326      <cmdty:id>EUR</cmdty:id>
10327    </act:commodity>
10328    <act:commodity-scu>100</act:commodity-scu>
10329    <act:code>5300</act:code>
10330    <act:slots>
10331      <slot>
10332        <slot:key>tax-related</slot:key>
10333        <slot:value type="integer">1</slot:value>
10334      </slot>
10335    </act:slots>
10336    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
10337  </gnc:account>
10338  <gnc:account version="2.0.0">
10339    <act:name>Wareneingang 16% Vorsteuer</act:name>
10340    <act:id type="new">58240effa2e23a34456451ebdbbe2253</act:id>
10341    <act:type>EXPENSE</act:type>
10342    <act:commodity>
10343      <cmdty:space>ISO4217</cmdty:space>
10344      <cmdty:id>EUR</cmdty:id>
10345    </act:commodity>
10346    <act:commodity-scu>100</act:commodity-scu>
10347    <act:code>5400</act:code>
10348    <act:slots>
10349      <slot>
10350        <slot:key>tax-related</slot:key>
10351        <slot:value type="integer">1</slot:value>
10352      </slot>
10353    </act:slots>
10354    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
10355  </gnc:account>
10356  <gnc:account version="2.0.0">
10357    <act:name>lnnergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer</act:name>
10358    <act:id type="new">13ea33dfe28c5966314486a65365e804</act:id>
10359    <act:type>EXPENSE</act:type>
10360    <act:commodity>
10361      <cmdty:space>ISO4217</cmdty:space>
10362      <cmdty:id>EUR</cmdty:id>
10363    </act:commodity>
10364    <act:commodity-scu>100</act:commodity-scu>
10365    <act:code>5420</act:code>
10366    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
10367  </gnc:account>
10368  <gnc:account version="2.0.0">
10369    <act:name>Innergemeinschaftlicher Erwerb 16% Vorsteuer und 16% Umsatzsteuer</act:name>
10370    <act:id type="new">253eef204d2144b246281d7b75384463</act:id>
10371    <act:type>EXPENSE</act:type>
10372    <act:commodity>
10373      <cmdty:space>ISO4217</cmdty:space>
10374      <cmdty:id>EUR</cmdty:id>
10375    </act:commodity>
10376    <act:commodity-scu>100</act:commodity-scu>
10377    <act:code>5425</act:code>
10378    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
10379  </gnc:account>
10380  <gnc:account version="2.0.0">
10381    <act:name>lnnergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 7% Umsatzsteuer</act:name>
10382    <act:id type="new">c09d979b33988759f9473bd3bb0d7263</act:id>
10383    <act:type>EXPENSE</act:type>
10384    <act:commodity>
10385      <cmdty:space>ISO4217</cmdty:space>
10386      <cmdty:id>EUR</cmdty:id>
10387    </act:commodity>
10388    <act:commodity-scu>100</act:commodity-scu>
10389    <act:code>5430</act:code>
10390    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
10391  </gnc:account>
10392  <gnc:account version="2.0.0">
10393    <act:name>lnnergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 16% Umsatzsteuer</act:name>
10394    <act:id type="new">8d5c5548c5258b8cd0a67fdf7b7fa555</act:id>
10395    <act:type>EXPENSE</act:type>
10396    <act:commodity>
10397      <cmdty:space>ISO4217</cmdty:space>
10398      <cmdty:id>EUR</cmdty:id>
10399    </act:commodity>
10400    <act:commodity-scu>100</act:commodity-scu>
10401    <act:code>5435</act:code>
10402    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
10403  </gnc:account>
10404  <gnc:account version="2.0.0">
10405    <act:name>Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne UStID 16% Vorsteuer und 16% Umsatzsteuer</act:name>
10406    <act:id type="new">4179a7eda45302f30da1ce7808e5463c</act:id>
10407    <act:type>EXPENSE</act:type>
10408    <act:commodity>
10409      <cmdty:space>ISO4217</cmdty:space>
10410      <cmdty:id>EUR</cmdty:id>
10411    </act:commodity>
10412    <act:commodity-scu>100</act:commodity-scu>
10413    <act:code>5440</act:code>
10414    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
10415  </gnc:account>
10416  <gnc:account version="2.0.0">
10417    <act:name>Wareneingang 5% Vorsteuer</act:name>
10418    <act:id type="new">dbd9ab580fa1fb60a45c477e3b7fa0f1</act:id>
10419    <act:type>EXPENSE</act:type>
10420    <act:commodity>
10421      <cmdty:space>ISO4217</cmdty:space>
10422      <cmdty:id>EUR</cmdty:id>
10423    </act:commodity>
10424    <act:commodity-scu>100</act:commodity-scu>
10425    <act:code>5500</act:code>
10426    <act:description>Landw. Durchschnitt?</act:description>
10427    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
10428  </gnc:account>
10429  <gnc:account version="2.0.0">
10430    <act:name>Wareneingang 9% Vorsteuer</act:name>
10431    <act:id type="new">17800e5d4b8d653b38b86270b8d1c63a</act:id>
10432    <act:type>EXPENSE</act:type>
10433    <act:commodity>
10434      <cmdty:space>ISO4217</cmdty:space>
10435      <cmdty:id>EUR</cmdty:id>
10436    </act:commodity>
10437    <act:commodity-scu>100</act:commodity-scu>
10438    <act:code>5530</act:code>
10439    <act:description>Landw. Durchschnitt?</act:description>
10440    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
10441  </gnc:account>
10442  <gnc:account version="2.0.0">
10443    <act:name>Steuerfreier innergemeinschaftlicher Erwerb</act:name>
10444    <act:id type="new">579814af34b2411b7ab94e395ea58257</act:id>
10445    <act:type>EXPENSE</act:type>
10446    <act:commodity>
10447      <cmdty:space>ISO4217</cmdty:space>
10448      <cmdty:id>EUR</cmdty:id>
10449    </act:commodity>
10450    <act:commodity-scu>100</act:commodity-scu>
10451    <act:code>5550</act:code>
10452    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
10453  </gnc:account>
10454  <gnc:account version="2.0.0">
10455    <act:name>Steuerfreie Einfuhren</act:name>
10456    <act:id type="new">2404c0f4f5d8b20708d4ad38b66337d0</act:id>
10457    <act:type>EXPENSE</act:type>
10458    <act:commodity>
10459      <cmdty:space>ISO4217</cmdty:space>
10460      <cmdty:id>EUR</cmdty:id>
10461    </act:commodity>
10462    <act:commodity-scu>100</act:commodity-scu>
10463    <act:code>5559</act:code>
10464    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
10465  </gnc:account>
10466  <gnc:account version="2.0.0">
10467    <act:name>Waren aus einem Umsatzsteuerlager, 13a UStG 7% Vorsteuer und 7% Umsatzsteuer</act:name>
10468    <act:id type="new">eb471a7842288bc20eaf44798a207f1f</act:id>
10469    <act:type>EXPENSE</act:type>
10470    <act:commodity>
10471      <cmdty:space>ISO4217</cmdty:space>
10472      <cmdty:id>EUR</cmdty:id>
10473    </act:commodity>
10474    <act:commodity-scu>100</act:commodity-scu>
10475    <act:code>5560</act:code>
10476    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
10477  </gnc:account>
10478  <gnc:account version="2.0.0">
10479    <act:name>Waren aus einem Umsatzsteuerlager, 13a UStG 16% Vorsteuer und 16% Umsatzsteuer</act:name>
10480    <act:id type="new">ee4fbeca33ba890c7d9f0530aac81998</act:id>
10481    <act:type>EXPENSE</act:type>
10482    <act:commodity>
10483      <cmdty:space>ISO4217</cmdty:space>
10484      <cmdty:id>EUR</cmdty:id>
10485    </act:commodity>
10486    <act:commodity-scu>100</act:commodity-scu>
10487    <act:code>5565</act:code>
10488    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
10489  </gnc:account>
10490  <gnc:account version="2.0.0">
10491    <act:name>03. Statistische Konten EÜR</act:name>
10492    <act:id type="new">fc97ca612c23df95481f1a141efa72ef</act:id>
10493    <act:type>EXPENSE</act:type>
10494    <act:commodity>
10495      <cmdty:space>ISO4217</cmdty:space>
10496      <cmdty:id>EUR</cmdty:id>
10497    </act:commodity>
10498    <act:commodity-scu>100</act:commodity-scu>
10499    <act:slots>
10500      <slot>
10501        <slot:key>placeholder</slot:key>
10502        <slot:value type="string">true</slot:value>
10503      </slot>
10504    </act:slots>
10505    <act:parent type="new">3cc4cb3a122624f62657777491c1ac38</act:parent>
10506  </gnc:account>
10507  <gnc:account version="2.0.0">
10508    <act:name>Statistisches Konto Wareneinkauf zum allgemeinen Umsatzsteuersatz (EÜR)</act:name>
10509    <act:id type="new">ec7e6935950ee540e9c37424c888d9d4</act:id>
10510    <act:type>EXPENSE</act:type>
10511    <act:commodity>
10512      <cmdty:space>ISO4217</cmdty:space>
10513      <cmdty:id>EUR</cmdty:id>
10514    </act:commodity>
10515    <act:commodity-scu>100</act:commodity-scu>
10516    <act:code>5580</act:code>
10517    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
10518  </gnc:account>
10519  <gnc:account version="2.0.0">
10520    <act:name>Statistisches Konto Wareneinkauf zum ermäßigten Umsatzsteuersatz (EÜR)</act:name>
10521    <act:id type="new">2f469e89208fa977da21582f859f48fe</act:id>
10522    <act:type>EXPENSE</act:type>
10523    <act:commodity>
10524      <cmdty:space>ISO4217</cmdty:space>
10525      <cmdty:id>EUR</cmdty:id>
10526    </act:commodity>
10527    <act:commodity-scu>100</act:commodity-scu>
10528    <act:code>5581</act:code>
10529    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
10530  </gnc:account>
10531  <gnc:account version="2.0.0">
10532    <act:name>Statistisches Konto Wareneinkauf ohne Vorsteuerabzug (EÜR)</act:name>
10533    <act:id type="new">8b53ea5443d1b50d9f0dcaf48735988f</act:id>
10534    <act:type>EXPENSE</act:type>
10535    <act:commodity>
10536      <cmdty:space>ISO4217</cmdty:space>
10537      <cmdty:id>EUR</cmdty:id>
10538    </act:commodity>
10539    <act:commodity-scu>100</act:commodity-scu>
10540    <act:code>5582</act:code>
10541    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
10542  </gnc:account>
10543  <gnc:account version="2.0.0">
10544    <act:name>Gegenkonto 5580-5582 bei Aufteilung des Wareneinkaufs nach Steuersätzen (EÜR)</act:name>
10545    <act:id type="new">60b03731aab04de360cc8053bac5b834</act:id>
10546    <act:type>EXPENSE</act:type>
10547    <act:commodity>
10548      <cmdty:space>ISO4217</cmdty:space>
10549      <cmdty:id>EUR</cmdty:id>
10550    </act:commodity>
10551    <act:commodity-scu>100</act:commodity-scu>
10552    <act:code>5589</act:code>
10553    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
10554  </gnc:account>
10555  <gnc:account version="2.0.0">
10556    <act:name>Nicht abziehbare Vorsteuer</act:name>
10557    <act:id type="new">c8b4e4c777e6650af27bbed454f912aa</act:id>
10558    <act:type>EXPENSE</act:type>
10559    <act:commodity>
10560      <cmdty:space>ISO4217</cmdty:space>
10561      <cmdty:id>EUR</cmdty:id>
10562    </act:commodity>
10563    <act:commodity-scu>100</act:commodity-scu>
10564    <act:code>5600</act:code>
10565    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
10566  </gnc:account>
10567  <gnc:account version="2.0.0">
10568    <act:name>Nicht abziehbare Vorsteuer 7%</act:name>
10569    <act:id type="new">72418055ea860195954078a93ecafa54</act:id>
10570    <act:type>EXPENSE</act:type>
10571    <act:commodity>
10572      <cmdty:space>ISO4217</cmdty:space>
10573      <cmdty:id>EUR</cmdty:id>
10574    </act:commodity>
10575    <act:commodity-scu>100</act:commodity-scu>
10576    <act:code>5610</act:code>
10577    <act:parent type="new">c8b4e4c777e6650af27bbed454f912aa</act:parent>
10578  </gnc:account>
10579  <gnc:account version="2.0.0">
10580    <act:name>Nicht abziehbare Vorsteuer 16%</act:name>
10581    <act:id type="new">84625bed3f700e014810140e8b2142ef</act:id>
10582    <act:type>EXPENSE</act:type>
10583    <act:commodity>
10584      <cmdty:space>ISO4217</cmdty:space>
10585      <cmdty:id>EUR</cmdty:id>
10586    </act:commodity>
10587    <act:commodity-scu>100</act:commodity-scu>
10588    <act:code>5650</act:code>
10589    <act:parent type="new">c8b4e4c777e6650af27bbed454f912aa</act:parent>
10590  </gnc:account>
10591  <gnc:account version="2.0.0">
10592    <act:name>Nachlässe</act:name>
10593    <act:id type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:id>
10594    <act:type>EXPENSE</act:type>
10595    <act:commodity>
10596      <cmdty:space>ISO4217</cmdty:space>
10597      <cmdty:id>EUR</cmdty:id>
10598    </act:commodity>
10599    <act:commodity-scu>100</act:commodity-scu>
10600    <act:code>5700</act:code>
10601    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
10602  </gnc:account>
10603  <gnc:account version="2.0.0">
10604    <act:name>Nachlässe 7% Vorsteuer</act:name>
10605    <act:id type="new">71c6b4dbefb067f9ac3f7e04fe47d9d3</act:id>
10606    <act:type>EXPENSE</act:type>
10607    <act:commodity>
10608      <cmdty:space>ISO4217</cmdty:space>
10609      <cmdty:id>EUR</cmdty:id>
10610    </act:commodity>
10611    <act:commodity-scu>100</act:commodity-scu>
10612    <act:code>5710</act:code>
10613    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
10614  </gnc:account>
10615  <gnc:account version="2.0.0">
10616    <act:name>Nachlässe 16% Vorsteuer</act:name>
10617    <act:id type="new">eeae7d9a0a3c5b4bfec2ff0c68d2615d</act:id>
10618    <act:type>EXPENSE</act:type>
10619    <act:commodity>
10620      <cmdty:space>ISO4217</cmdty:space>
10621      <cmdty:id>EUR</cmdty:id>
10622    </act:commodity>
10623    <act:commodity-scu>100</act:commodity-scu>
10624    <act:code>5720</act:code>
10625    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
10626  </gnc:account>
10627  <gnc:account version="2.0.0">
10628    <act:name>Nachlässe aus innergemeinschaftlichem Erwerb 7% Vorsteuer/USt</act:name>
10629    <act:id type="new">675c2b002fcccf3d732ff6a10c7b0c04</act:id>
10630    <act:type>EXPENSE</act:type>
10631    <act:commodity>
10632      <cmdty:space>ISO4217</cmdty:space>
10633      <cmdty:id>EUR</cmdty:id>
10634    </act:commodity>
10635    <act:commodity-scu>100</act:commodity-scu>
10636    <act:code>5724</act:code>
10637    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
10638  </gnc:account>
10639  <gnc:account version="2.0.0">
10640    <act:name>Nachlässe aus innergemeinschaftlichem Erwerb 16% Vorsteuer/USt</act:name>
10641    <act:id type="new">d4e2fd6eff61c73328273c02c860dc46</act:id>
10642    <act:type>EXPENSE</act:type>
10643    <act:commodity>
10644      <cmdty:space>ISO4217</cmdty:space>
10645      <cmdty:id>EUR</cmdty:id>
10646    </act:commodity>
10647    <act:commodity-scu>100</act:commodity-scu>
10648    <act:code>5725</act:code>
10649    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
10650  </gnc:account>
10651  <gnc:account version="2.0.0">
10652    <act:name>Nachlsse aus innergemeinschaftlichem Erwerb 15% Vorsteuer/USt</act:name>
10653    <act:id type="new">0553154a78edda73119732cca870d91d</act:id>
10654    <act:type>EXPENSE</act:type>
10655    <act:commodity>
10656      <cmdty:space>ISO4217</cmdty:space>
10657      <cmdty:id>EUR</cmdty:id>
10658    </act:commodity>
10659    <act:commodity-scu>100</act:commodity-scu>
10660    <act:code>5727</act:code>
10661    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
10662  </gnc:account>
10663  <gnc:account version="2.0.0">
10664    <act:name>Erhaltene Skonti</act:name>
10665    <act:id type="new">d94cb515db63aaf5eabdae9db2613f43</act:id>
10666    <act:type>EXPENSE</act:type>
10667    <act:commodity>
10668      <cmdty:space>ISO4217</cmdty:space>
10669      <cmdty:id>EUR</cmdty:id>
10670    </act:commodity>
10671    <act:commodity-scu>100</act:commodity-scu>
10672    <act:code>5730</act:code>
10673    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
10674  </gnc:account>
10675  <gnc:account version="2.0.0">
10676    <act:name>Erhaltene Skonti 7% Vorsteuer</act:name>
10677    <act:id type="new">6874342662161d1562602ef29c4a35fe</act:id>
10678    <act:type>EXPENSE</act:type>
10679    <act:commodity>
10680      <cmdty:space>ISO4217</cmdty:space>
10681      <cmdty:id>EUR</cmdty:id>
10682    </act:commodity>
10683    <act:commodity-scu>100</act:commodity-scu>
10684    <act:code>5731</act:code>
10685    <act:parent type="new">d94cb515db63aaf5eabdae9db2613f43</act:parent>
10686  </gnc:account>
10687  <gnc:account version="2.0.0">
10688    <act:name>Erhaltene Skonti 16% Vorsteuer</act:name>
10689    <act:id type="new">f102ca47edf7326f8f0fc0402924f040</act:id>
10690    <act:type>EXPENSE</act:type>
10691    <act:commodity>
10692      <cmdty:space>ISO4217</cmdty:space>
10693      <cmdty:id>EUR</cmdty:id>
10694    </act:commodity>
10695    <act:commodity-scu>100</act:commodity-scu>
10696    <act:code>5735</act:code>
10697    <act:parent type="new">d94cb515db63aaf5eabdae9db2613f43</act:parent>
10698  </gnc:account>
10699  <gnc:account version="2.0.0">
10700    <act:name>Erhaltene Boni</act:name>
10701    <act:id type="new">efee14bb9a89c0167140dcf044adbda0</act:id>
10702    <act:type>EXPENSE</act:type>
10703    <act:commodity>
10704      <cmdty:space>ISO4217</cmdty:space>
10705      <cmdty:id>EUR</cmdty:id>
10706    </act:commodity>
10707    <act:commodity-scu>100</act:commodity-scu>
10708    <act:code>5740</act:code>
10709    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
10710  </gnc:account>
10711  <gnc:account version="2.0.0">
10712    <act:name>Erhaltene Boni 7% Vorsteuer</act:name>
10713    <act:id type="new">d1bd33fe663534767006d1bc9dce2071</act:id>
10714    <act:type>EXPENSE</act:type>
10715    <act:commodity>
10716      <cmdty:space>ISO4217</cmdty:space>
10717      <cmdty:id>EUR</cmdty:id>
10718    </act:commodity>
10719    <act:commodity-scu>100</act:commodity-scu>
10720    <act:code>5750</act:code>
10721    <act:parent type="new">efee14bb9a89c0167140dcf044adbda0</act:parent>
10722  </gnc:account>
10723  <gnc:account version="2.0.0">
10724    <act:name>Erhaltene Boni 16% Vorsteuer</act:name>
10725    <act:id type="new">2ea10f61338e8d8299589485c13dcde7</act:id>
10726    <act:type>EXPENSE</act:type>
10727    <act:commodity>
10728      <cmdty:space>ISO4217</cmdty:space>
10729      <cmdty:id>EUR</cmdty:id>
10730    </act:commodity>
10731    <act:commodity-scu>100</act:commodity-scu>
10732    <act:code>5760</act:code>
10733    <act:parent type="new">efee14bb9a89c0167140dcf044adbda0</act:parent>
10734  </gnc:account>
10735  <gnc:account version="2.0.0">
10736    <act:name>Erhaltene Rabatte</act:name>
10737    <act:id type="new">7b101af339d563e0dea15a34d46d9926</act:id>
10738    <act:type>EXPENSE</act:type>
10739    <act:commodity>
10740      <cmdty:space>ISO4217</cmdty:space>
10741      <cmdty:id>EUR</cmdty:id>
10742    </act:commodity>
10743    <act:commodity-scu>100</act:commodity-scu>
10744    <act:code>5770</act:code>
10745    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
10746  </gnc:account>
10747  <gnc:account version="2.0.0">
10748    <act:name>Erhaltene Rabatte 7% Vorsteuer</act:name>
10749    <act:id type="new">f5863ae28f94dec303acfb5549de6d86</act:id>
10750    <act:type>EXPENSE</act:type>
10751    <act:commodity>
10752      <cmdty:space>ISO4217</cmdty:space>
10753      <cmdty:id>EUR</cmdty:id>
10754    </act:commodity>
10755    <act:commodity-scu>100</act:commodity-scu>
10756    <act:code>5780</act:code>
10757    <act:parent type="new">7b101af339d563e0dea15a34d46d9926</act:parent>
10758  </gnc:account>
10759  <gnc:account version="2.0.0">
10760    <act:name>Erhaltene Rabatte 16% Vorsteuer</act:name>
10761    <act:id type="new">b04a4d2c473b980cba8e301fc94101a6</act:id>
10762    <act:type>EXPENSE</act:type>
10763    <act:commodity>
10764      <cmdty:space>ISO4217</cmdty:space>
10765      <cmdty:id>EUR</cmdty:id>
10766    </act:commodity>
10767    <act:commodity-scu>100</act:commodity-scu>
10768    <act:code>5790</act:code>
10769    <act:parent type="new">7b101af339d563e0dea15a34d46d9926</act:parent>
10770  </gnc:account>
10771  <gnc:account version="2.0.0">
10772    <act:name>Bezugsnebenkosten</act:name>
10773    <act:id type="new">72160c90e5556e1f80b3e57278a68874</act:id>
10774    <act:type>EXPENSE</act:type>
10775    <act:commodity>
10776      <cmdty:space>ISO4217</cmdty:space>
10777      <cmdty:id>EUR</cmdty:id>
10778    </act:commodity>
10779    <act:commodity-scu>100</act:commodity-scu>
10780    <act:code>5800</act:code>
10781    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
10782  </gnc:account>
10783  <gnc:account version="2.0.0">
10784    <act:name>Leergut</act:name>
10785    <act:id type="new">566b12547e6e3c01cf3db85e46bf8dee</act:id>
10786    <act:type>EXPENSE</act:type>
10787    <act:commodity>
10788      <cmdty:space>ISO4217</cmdty:space>
10789      <cmdty:id>EUR</cmdty:id>
10790    </act:commodity>
10791    <act:commodity-scu>100</act:commodity-scu>
10792    <act:code>5820</act:code>
10793    <act:parent type="new">72160c90e5556e1f80b3e57278a68874</act:parent>
10794  </gnc:account>
10795  <gnc:account version="2.0.0">
10796    <act:name>Zölle und Einfuhrabgaben</act:name>
10797    <act:id type="new">498f11cce103101f45a9eb3050262711</act:id>
10798    <act:type>EXPENSE</act:type>
10799    <act:commodity>
10800      <cmdty:space>ISO4217</cmdty:space>
10801      <cmdty:id>EUR</cmdty:id>
10802    </act:commodity>
10803    <act:commodity-scu>100</act:commodity-scu>
10804    <act:code>5840</act:code>
10805    <act:parent type="new">72160c90e5556e1f80b3e57278a68874</act:parent>
10806  </gnc:account>
10807  <gnc:account version="2.0.0">
10808    <act:name>Verrechnete Stoffkosten</act:name>
10809    <act:id type="new">8019039cf5ee495aea3c4e95d2007b40</act:id>
10810    <act:type>EXPENSE</act:type>
10811    <act:commodity>
10812      <cmdty:space>ISO4217</cmdty:space>
10813      <cmdty:id>EUR</cmdty:id>
10814    </act:commodity>
10815    <act:commodity-scu>100</act:commodity-scu>
10816    <act:code>5860</act:code>
10817    <act:description>Gegenkonto 5000-99</act:description>
10818    <act:parent type="new">72160c90e5556e1f80b3e57278a68874</act:parent>
10819  </gnc:account>
10820  <gnc:account version="2.0.0">
10821    <act:name>Bestandsveränderungen</act:name>
10822    <act:id type="new">d826f913b7ff16ec6e61a00eb4f6876f</act:id>
10823    <act:type>EXPENSE</act:type>
10824    <act:commodity>
10825      <cmdty:space>ISO4217</cmdty:space>
10826      <cmdty:id>EUR</cmdty:id>
10827    </act:commodity>
10828    <act:commodity-scu>100</act:commodity-scu>
10829    <act:code>5880</act:code>
10830    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
10831  </gnc:account>
10832  <gnc:account version="2.0.0">
10833    <act:name>b) Aufwendungen für bezogene Leistungen</act:name>
10834    <act:id type="new">7862bce521129521ac86d0326f7f8e3c</act:id>
10835    <act:type>EXPENSE</act:type>
10836    <act:commodity>
10837      <cmdty:space>ISO4217</cmdty:space>
10838      <cmdty:id>EUR</cmdty:id>
10839    </act:commodity>
10840    <act:commodity-scu>100</act:commodity-scu>
10841    <act:slots>
10842      <slot>
10843        <slot:key>placeholder</slot:key>
10844        <slot:value type="string">true</slot:value>
10845      </slot>
10846    </act:slots>
10847    <act:parent type="new">57c64d9217db4ee87cece20a3c08a148</act:parent>
10848  </gnc:account>
10849  <gnc:account version="2.0.0">
10850    <act:name>01. Fremdleistungen</act:name>
10851    <act:id type="new">62133a447283b07ff0502169b12fbd1c</act:id>
10852    <act:type>EXPENSE</act:type>
10853    <act:commodity>
10854      <cmdty:space>ISO4217</cmdty:space>
10855      <cmdty:id>EUR</cmdty:id>
10856    </act:commodity>
10857    <act:commodity-scu>100</act:commodity-scu>
10858    <act:slots>
10859      <slot>
10860        <slot:key>placeholder</slot:key>
10861        <slot:value type="string">true</slot:value>
10862      </slot>
10863    </act:slots>
10864    <act:parent type="new">7862bce521129521ac86d0326f7f8e3c</act:parent>
10865  </gnc:account>
10866  <gnc:account version="2.0.0">
10867    <act:name>Fremdleistungen</act:name>
10868    <act:id type="new">bc03b40abd6ca34339b974b779da8913</act:id>
10869    <act:type>EXPENSE</act:type>
10870    <act:commodity>
10871      <cmdty:space>ISO4217</cmdty:space>
10872      <cmdty:id>EUR</cmdty:id>
10873    </act:commodity>
10874    <act:commodity-scu>100</act:commodity-scu>
10875    <act:code>5900</act:code>
10876    <act:slots>
10877      <slot>
10878        <slot:key>tax-related</slot:key>
10879        <slot:value type="integer">1</slot:value>
10880      </slot>
10881    </act:slots>
10882    <act:parent type="new">62133a447283b07ff0502169b12fbd1c</act:parent>
10883  </gnc:account>
10884  <gnc:account version="2.0.0">
10885    <act:name>02. Umstäze, für die als Leistungsempfänger die Steuer nach 13b Abs. 2 UStG geschuldet wird</act:name>
10886    <act:id type="new">6a2cb0c78ebe7460483db55b133914ea</act:id>
10887    <act:type>EXPENSE</act:type>
10888    <act:commodity>
10889      <cmdty:space>ISO4217</cmdty:space>
10890      <cmdty:id>EUR</cmdty:id>
10891    </act:commodity>
10892    <act:commodity-scu>100</act:commodity-scu>
10893    <act:slots>
10894      <slot>
10895        <slot:key>placeholder</slot:key>
10896        <slot:value type="string">true</slot:value>
10897      </slot>
10898    </act:slots>
10899    <act:parent type="new">7862bce521129521ac86d0326f7f8e3c</act:parent>
10900  </gnc:account>
10901  <gnc:account version="2.0.0">
10902    <act:name>Bauleistungen eines im Inland ansässigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</act:name>
10903    <act:id type="new">7b5c739483aa7328a05fc0573144e14c</act:id>
10904    <act:type>EXPENSE</act:type>
10905    <act:commodity>
10906      <cmdty:space>ISO4217</cmdty:space>
10907      <cmdty:id>EUR</cmdty:id>
10908    </act:commodity>
10909    <act:commodity-scu>100</act:commodity-scu>
10910    <act:code>5910</act:code>
10911    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
10912  </gnc:account>
10913  <gnc:account version="2.0.0">
10914    <act:name>Leistungen eines im Ausland ansässigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</act:name>
10915    <act:id type="new">1101d7a222e6d35e940885eb569f6d49</act:id>
10916    <act:type>EXPENSE</act:type>
10917    <act:commodity>
10918      <cmdty:space>ISO4217</cmdty:space>
10919      <cmdty:id>EUR</cmdty:id>
10920    </act:commodity>
10921    <act:commodity-scu>100</act:commodity-scu>
10922    <act:code>5915</act:code>
10923    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
10924  </gnc:account>
10925  <gnc:account version="2.0.0">
10926    <act:name>Bauleistungen eines im Inland ansässigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer</act:name>
10927    <act:id type="new">81f2b245256d430aa5d700109d8e401c</act:id>
10928    <act:type>EXPENSE</act:type>
10929    <act:commodity>
10930      <cmdty:space>ISO4217</cmdty:space>
10931      <cmdty:id>EUR</cmdty:id>
10932    </act:commodity>
10933    <act:commodity-scu>100</act:commodity-scu>
10934    <act:code>5920</act:code>
10935    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
10936  </gnc:account>
10937  <gnc:account version="2.0.0">
10938    <act:name>Leistungen eines im Ausland ansässigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer</act:name>
10939    <act:id type="new">0ccccf12bc12434a789e474a90df0f5f</act:id>
10940    <act:type>EXPENSE</act:type>
10941    <act:commodity>
10942      <cmdty:space>ISO4217</cmdty:space>
10943      <cmdty:id>EUR</cmdty:id>
10944    </act:commodity>
10945    <act:commodity-scu>100</act:commodity-scu>
10946    <act:code>5925</act:code>
10947    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
10948  </gnc:account>
10949  <gnc:account version="2.0.0">
10950    <act:name>Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</act:name>
10951    <act:id type="new">844994ce765c501fc87cf436fc170db1</act:id>
10952    <act:type>EXPENSE</act:type>
10953    <act:commodity>
10954      <cmdty:space>ISO4217</cmdty:space>
10955      <cmdty:id>EUR</cmdty:id>
10956    </act:commodity>
10957    <act:commodity-scu>100</act:commodity-scu>
10958    <act:code>5930</act:code>
10959    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
10960  </gnc:account>
10961  <gnc:account version="2.0.0">
10962    <act:name>Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</act:name>
10963    <act:id type="new">23bc01f983ff417c33f72bab11eb7a50</act:id>
10964    <act:type>EXPENSE</act:type>
10965    <act:commodity>
10966      <cmdty:space>ISO4217</cmdty:space>
10967      <cmdty:id>EUR</cmdty:id>
10968    </act:commodity>
10969    <act:commodity-scu>100</act:commodity-scu>
10970    <act:code>5935</act:code>
10971    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
10972  </gnc:account>
10973  <gnc:account version="2.0.0">
10974    <act:name>Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer</act:name>
10975    <act:id type="new">be19fe61d445ebf0624a22ac1d8b55b9</act:id>
10976    <act:type>EXPENSE</act:type>
10977    <act:commodity>
10978      <cmdty:space>ISO4217</cmdty:space>
10979      <cmdty:id>EUR</cmdty:id>
10980    </act:commodity>
10981    <act:commodity-scu>100</act:commodity-scu>
10982    <act:code>5940</act:code>
10983    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
10984  </gnc:account>
10985  <gnc:account version="2.0.0">
10986    <act:name>Leistungen von ausländischen Unternehmern</act:name>
10987    <act:id type="new">57e14dcbb038a7016aa7918b03ac475a</act:id>
10988    <act:type>EXPENSE</act:type>
10989    <act:commodity>
10990      <cmdty:space>ISO4217</cmdty:space>
10991      <cmdty:id>EUR</cmdty:id>
10992    </act:commodity>
10993    <act:commodity-scu>100</act:commodity-scu>
10994    <act:code>5941</act:code>
10995    <act:description>Nullregelung</act:description>
10996    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
10997  </gnc:account>
10998  <gnc:account version="2.0.0">
10999    <act:name>Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer</act:name>
11000    <act:id type="new">c36d54c2fbef4995bac8602e3ffec374</act:id>
11001    <act:type>EXPENSE</act:type>
11002    <act:commodity>
11003      <cmdty:space>ISO4217</cmdty:space>
11004      <cmdty:id>EUR</cmdty:id>
11005    </act:commodity>
11006    <act:commodity-scu>100</act:commodity-scu>
11007    <act:code>5945</act:code>
11008    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
11009  </gnc:account>
11010  <gnc:account version="2.0.0">
11011    <act:name>06. Personalaufwand</act:name>
11012    <act:id type="new">6dd2362a27e92ab13554c41721b91795</act:id>
11013    <act:type>EXPENSE</act:type>
11014    <act:commodity>
11015      <cmdty:space>ISO4217</cmdty:space>
11016      <cmdty:id>EUR</cmdty:id>
11017    </act:commodity>
11018    <act:commodity-scu>100</act:commodity-scu>
11019    <act:slots>
11020      <slot>
11021        <slot:key>placeholder</slot:key>
11022        <slot:value type="string">true</slot:value>
11023      </slot>
11024    </act:slots>
11025    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
11026  </gnc:account>
11027  <gnc:account version="2.0.0">
11028    <act:name>a) Löhne und Gehälter</act:name>
11029    <act:id type="new">603fcd641f765110cac07fca1a8d47f1</act:id>
11030    <act:type>EXPENSE</act:type>
11031    <act:commodity>
11032      <cmdty:space>ISO4217</cmdty:space>
11033      <cmdty:id>EUR</cmdty:id>
11034    </act:commodity>
11035    <act:commodity-scu>100</act:commodity-scu>
11036    <act:code>6000</act:code>
11037    <act:slots>
11038      <slot>
11039        <slot:key>placeholder</slot:key>
11040        <slot:value type="string">true</slot:value>
11041      </slot>
11042    </act:slots>
11043    <act:parent type="new">6dd2362a27e92ab13554c41721b91795</act:parent>
11044  </gnc:account>
11045  <gnc:account version="2.0.0">
11046    <act:name>Löhne</act:name>
11047    <act:id type="new">021c10a6b50f0249e7497733538a1ea2</act:id>
11048    <act:type>EXPENSE</act:type>
11049    <act:commodity>
11050      <cmdty:space>ISO4217</cmdty:space>
11051      <cmdty:id>EUR</cmdty:id>
11052    </act:commodity>
11053    <act:commodity-scu>100</act:commodity-scu>
11054    <act:code>6010</act:code>
11055    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
11056  </gnc:account>
11057  <gnc:account version="2.0.0">
11058    <act:name>Gehälter</act:name>
11059    <act:id type="new">d7762789c469b9ba0c995ecac00fa353</act:id>
11060    <act:type>EXPENSE</act:type>
11061    <act:commodity>
11062      <cmdty:space>ISO4217</cmdty:space>
11063      <cmdty:id>EUR</cmdty:id>
11064    </act:commodity>
11065    <act:commodity-scu>100</act:commodity-scu>
11066    <act:code>6020</act:code>
11067    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
11068  </gnc:account>
11069  <gnc:account version="2.0.0">
11070    <act:name>Geschäftsführergehälter der GmbH-Gesellschafter</act:name>
11071    <act:id type="new">9f7b971d6c9aa930d20d042577f6e7e4</act:id>
11072    <act:type>EXPENSE</act:type>
11073    <act:commodity>
11074      <cmdty:space>ISO4217</cmdty:space>
11075      <cmdty:id>EUR</cmdty:id>
11076    </act:commodity>
11077    <act:commodity-scu>100</act:commodity-scu>
11078    <act:code>6024</act:code>
11079    <act:parent type="new">d7762789c469b9ba0c995ecac00fa353</act:parent>
11080  </gnc:account>
11081  <gnc:account version="2.0.0">
11082    <act:name>Tantiemen</act:name>
11083    <act:id type="new">0cd6a3ae4a8ed77a769354fb33501577</act:id>
11084    <act:type>EXPENSE</act:type>
11085    <act:commodity>
11086      <cmdty:space>ISO4217</cmdty:space>
11087      <cmdty:id>EUR</cmdty:id>
11088    </act:commodity>
11089    <act:commodity-scu>100</act:commodity-scu>
11090    <act:code>6026</act:code>
11091    <act:parent type="new">d7762789c469b9ba0c995ecac00fa353</act:parent>
11092  </gnc:account>
11093  <gnc:account version="2.0.0">
11094    <act:name>Geschäftsführergehälter</act:name>
11095    <act:id type="new">ad4ed94eeec9d1f687680d939a051d7d</act:id>
11096    <act:type>EXPENSE</act:type>
11097    <act:commodity>
11098      <cmdty:space>ISO4217</cmdty:space>
11099      <cmdty:id>EUR</cmdty:id>
11100    </act:commodity>
11101    <act:commodity-scu>100</act:commodity-scu>
11102    <act:code>6027</act:code>
11103    <act:parent type="new">d7762789c469b9ba0c995ecac00fa353</act:parent>
11104  </gnc:account>
11105  <gnc:account version="2.0.0">
11106    <act:name>Vergütung an angestellte Mitunternehmer 15 EStG</act:name>
11107    <act:id type="new">830b44d416a1a3595da7bbd123cdc3cb</act:id>
11108    <act:type>EXPENSE</act:type>
11109    <act:commodity>
11110      <cmdty:space>ISO4217</cmdty:space>
11111      <cmdty:id>EUR</cmdty:id>
11112    </act:commodity>
11113    <act:commodity-scu>100</act:commodity-scu>
11114    <act:code>6028</act:code>
11115    <act:parent type="new">d7762789c469b9ba0c995ecac00fa353</act:parent>
11116  </gnc:account>
11117  <gnc:account version="2.0.0">
11118    <act:name>Aushilfslöhne</act:name>
11119    <act:id type="new">174e74baca2359c6cb4786757e78c2f3</act:id>
11120    <act:type>EXPENSE</act:type>
11121    <act:commodity>
11122      <cmdty:space>ISO4217</cmdty:space>
11123      <cmdty:id>EUR</cmdty:id>
11124    </act:commodity>
11125    <act:commodity-scu>100</act:commodity-scu>
11126    <act:code>6030</act:code>
11127    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
11128  </gnc:account>
11129  <gnc:account version="2.0.0">
11130    <act:name>Pauschale Steuer für Aushilfen</act:name>
11131    <act:id type="new">c9444e4ed6c85ce7d3c1f2c05ba7289b</act:id>
11132    <act:type>EXPENSE</act:type>
11133    <act:commodity>
11134      <cmdty:space>ISO4217</cmdty:space>
11135      <cmdty:id>EUR</cmdty:id>
11136    </act:commodity>
11137    <act:commodity-scu>100</act:commodity-scu>
11138    <act:code>6040</act:code>
11139    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
11140  </gnc:account>
11141  <gnc:account version="2.0.0">
11142    <act:name>Bedienungsgelder</act:name>
11143    <act:id type="new">90baeba6eeca7dce6dca413ebab12f16</act:id>
11144    <act:type>EXPENSE</act:type>
11145    <act:commodity>
11146      <cmdty:space>ISO4217</cmdty:space>
11147      <cmdty:id>EUR</cmdty:id>
11148    </act:commodity>
11149    <act:commodity-scu>100</act:commodity-scu>
11150    <act:code>6045</act:code>
11151    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
11152  </gnc:account>
11153  <gnc:account version="2.0.0">
11154    <act:name>Ehegattengehalt</act:name>
11155    <act:id type="new">f53a0eb63a528da9759dc38a48ad6f06</act:id>
11156    <act:type>EXPENSE</act:type>
11157    <act:commodity>
11158      <cmdty:space>ISO4217</cmdty:space>
11159      <cmdty:id>EUR</cmdty:id>
11160    </act:commodity>
11161    <act:commodity-scu>100</act:commodity-scu>
11162    <act:code>6050</act:code>
11163    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
11164  </gnc:account>
11165  <gnc:account version="2.0.0">
11166    <act:name>Freiwillige soziale Aufwendungen, lohnsteuerpflichtig</act:name>
11167    <act:id type="new">e3f4c5fc49f7e76a617315ac789570f9</act:id>
11168    <act:type>EXPENSE</act:type>
11169    <act:commodity>
11170      <cmdty:space>ISO4217</cmdty:space>
11171      <cmdty:id>EUR</cmdty:id>
11172    </act:commodity>
11173    <act:commodity-scu>100</act:commodity-scu>
11174    <act:code>6060</act:code>
11175    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
11176  </gnc:account>
11177  <gnc:account version="2.0.0">
11178    <act:name>Pauschale Steuer auf sonstige Bezüge</act:name>
11179    <act:id type="new">6073cf446665ad695b594825570fd984</act:id>
11180    <act:type>EXPENSE</act:type>
11181    <act:commodity>
11182      <cmdty:space>ISO4217</cmdty:space>
11183      <cmdty:id>EUR</cmdty:id>
11184    </act:commodity>
11185    <act:commodity-scu>100</act:commodity-scu>
11186    <act:code>6069</act:code>
11187    <act:description>(z.B. Fahrtkostenzuschüsse)</act:description>
11188    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
11189  </gnc:account>
11190  <gnc:account version="2.0.0">
11191    <act:name>Krankengeldzuschüsse</act:name>
11192    <act:id type="new">a1db1b52125c46452388053d9aaca8f3</act:id>
11193    <act:type>EXPENSE</act:type>
11194    <act:commodity>
11195      <cmdty:space>ISO4217</cmdty:space>
11196      <cmdty:id>EUR</cmdty:id>
11197    </act:commodity>
11198    <act:commodity-scu>100</act:commodity-scu>
11199    <act:code>6070</act:code>
11200    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
11201  </gnc:account>
11202  <gnc:account version="2.0.0">
11203    <act:name>Zuschüsse der Agenturen für Arbeit</act:name>
11204    <act:id type="new">c5ede0a1501fa6d356d43e07b6cc1528</act:id>
11205    <act:type>EXPENSE</act:type>
11206    <act:commodity>
11207      <cmdty:space>ISO4217</cmdty:space>
11208      <cmdty:id>EUR</cmdty:id>
11209    </act:commodity>
11210    <act:commodity-scu>100</act:commodity-scu>
11211    <act:code>6075</act:code>
11212    <act:description>Haben!</act:description>
11213    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
11214  </gnc:account>
11215  <gnc:account version="2.0.0">
11216    <act:name>Vermögenswirksame Leistungen</act:name>
11217    <act:id type="new">8c9bad439985859c0ac0f0c59da15d7b</act:id>
11218    <act:type>EXPENSE</act:type>
11219    <act:commodity>
11220      <cmdty:space>ISO4217</cmdty:space>
11221      <cmdty:id>EUR</cmdty:id>
11222    </act:commodity>
11223    <act:commodity-scu>100</act:commodity-scu>
11224    <act:code>6080</act:code>
11225    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
11226  </gnc:account>
11227  <gnc:account version="2.0.0">
11228    <act:name>Fahrtkostenerstattung Wohnung / Arbeitsstätte</act:name>
11229    <act:id type="new">8a86cb30f0e97e49f768cf03a4425cf7</act:id>
11230    <act:type>EXPENSE</act:type>
11231    <act:commodity>
11232      <cmdty:space>ISO4217</cmdty:space>
11233      <cmdty:id>EUR</cmdty:id>
11234    </act:commodity>
11235    <act:commodity-scu>100</act:commodity-scu>
11236    <act:code>6090</act:code>
11237    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
11238  </gnc:account>
11239  <gnc:account version="2.0.0">
11240    <act:name>b) soziale Abgaben und Aufwendungen für Altersversorgung und Unterstützung</act:name>
11241    <act:id type="new">a943872d0d0623064a3c76ccff77965e</act:id>
11242    <act:type>EXPENSE</act:type>
11243    <act:commodity>
11244      <cmdty:space>ISO4217</cmdty:space>
11245      <cmdty:id>EUR</cmdty:id>
11246    </act:commodity>
11247    <act:commodity-scu>100</act:commodity-scu>
11248    <act:code>6100</act:code>
11249    <act:parent type="new">6dd2362a27e92ab13554c41721b91795</act:parent>
11250  </gnc:account>
11251  <gnc:account version="2.0.0">
11252    <act:name>- davon für Altersversorgung</act:name>
11253    <act:id type="new">2906a27180c72875652cef912c773d4e</act:id>
11254    <act:type>EXPENSE</act:type>
11255    <act:commodity>
11256      <cmdty:space>ISO4217</cmdty:space>
11257      <cmdty:id>EUR</cmdty:id>
11258    </act:commodity>
11259    <act:commodity-scu>100</act:commodity-scu>
11260    <act:slots>
11261      <slot>
11262        <slot:key>placeholder</slot:key>
11263        <slot:value type="string">true</slot:value>
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11266    <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
11267  </gnc:account>
11268  <gnc:account version="2.0.0">
11269    <act:name>Aufwendungen für Altersversorgung</act:name>
11270    <act:id type="new">bd06fb4afa6ea0fe09ea820a59a0213a</act:id>
11271    <act:type>EXPENSE</act:type>
11272    <act:commodity>
11273      <cmdty:space>ISO4217</cmdty:space>
11274      <cmdty:id>EUR</cmdty:id>
11275    </act:commodity>
11276    <act:commodity-scu>100</act:commodity-scu>
11277    <act:code>6140</act:code>
11278    <act:parent type="new">2906a27180c72875652cef912c773d4e</act:parent>
11279  </gnc:account>
11280  <gnc:account version="2.0.0">
11281    <act:name>Aufwendungen für Altersversorgung für Mitunternehmer 15 EStG</act:name>
11282    <act:id type="new">e781f4fa8558d4a1c924f9f54be61a92</act:id>
11283    <act:type>EXPENSE</act:type>
11284    <act:commodity>
11285      <cmdty:space>ISO4217</cmdty:space>
11286      <cmdty:id>EUR</cmdty:id>
11287    </act:commodity>
11288    <act:commodity-scu>100</act:commodity-scu>
11289    <act:code>6148</act:code>
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11298      <cmdty:id>EUR</cmdty:id>
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11301    <act:code>6110</act:code>
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11308    <act:commodity>
11309      <cmdty:space>ISO4217</cmdty:space>
11310      <cmdty:id>EUR</cmdty:id>
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11312    <act:commodity-scu>100</act:commodity-scu>
11313    <act:code>6119</act:code>
11314    <act:parent type="new">6477c35aec1f143e1fb994844d5aba23</act:parent>
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11318    <act:id type="new">43a59dbf24e5c90a712a9ffb1a28b6eb</act:id>
11319    <act:type>EXPENSE</act:type>
11320    <act:commodity>
11321      <cmdty:space>ISO4217</cmdty:space>
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11325    <act:code>6120</act:code>
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11330    <act:id type="new">0df32f52cf9ff60ee52c801055739122</act:id>
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11332    <act:commodity>
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11337    <act:code>6130</act:code>
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11344    <act:commodity>
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11349    <act:code>6147</act:code>
11350    <act:description>(z.B. Direktversicherungen)</act:description>
11351    <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
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11356    <act:type>EXPENSE</act:type>
11357    <act:commodity>
11358      <cmdty:space>ISO4217</cmdty:space>
11359      <cmdty:id>EUR</cmdty:id>
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11362    <act:code>6150</act:code>
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11369    <act:commodity>
11370      <cmdty:space>ISO4217</cmdty:space>
11371      <cmdty:id>EUR</cmdty:id>
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11374    <act:code>6160</act:code>
11375    <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
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11380    <act:type>EXPENSE</act:type>
11381    <act:commodity>
11382      <cmdty:space>ISO4217</cmdty:space>
11383      <cmdty:id>EUR</cmdty:id>
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11386    <act:code>6170</act:code>
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11393    <act:commodity>
11394      <cmdty:space>ISO4217</cmdty:space>
11395      <cmdty:id>EUR</cmdty:id>
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11410    <act:commodity>
11411      <cmdty:space>ISO4217</cmdty:space>
11412      <cmdty:id>EUR</cmdty:id>
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11415    <act:description>sowie auf aktivierte Aufwendungen für die Ingangsetzung und Erweiterung des Geschftsbetriebs</act:description>
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11418        <slot:key>placeholder</slot:key>
11419        <slot:value type="string">true</slot:value>
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11426    <act:id type="new">8e1b717f577f8c5207766572a74b82c1</act:id>
11427    <act:type>EXPENSE</act:type>
11428    <act:commodity>
11429      <cmdty:space>ISO4217</cmdty:space>
11430      <cmdty:id>EUR</cmdty:id>
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11433    <act:code>6200</act:code>
11434    <act:parent type="new">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
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11437    <act:name>Abschreibungen auf den Geschäfts- oder Firmenwert</act:name>
11438    <act:id type="new">c5f8db0037ec2e660b0f961a6c1c143b</act:id>
11439    <act:type>EXPENSE</act:type>
11440    <act:commodity>
11441      <cmdty:space>ISO4217</cmdty:space>
11442      <cmdty:id>EUR</cmdty:id>
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11445    <act:code>6205</act:code>
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11450    <act:id type="new">592db4c9c14a80a8e7456ecd8ec7a955</act:id>
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11452    <act:commodity>
11453      <cmdty:space>ISO4217</cmdty:space>
11454      <cmdty:id>EUR</cmdty:id>
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11457    <act:code>6210</act:code>
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11462    <act:id type="new">135aeefb7cce9adb6f4b62a86a81385a</act:id>
11463    <act:type>EXPENSE</act:type>
11464    <act:commodity>
11465      <cmdty:space>ISO4217</cmdty:space>
11466      <cmdty:id>EUR</cmdty:id>
11467    </act:commodity>
11468    <act:commodity-scu>100</act:commodity-scu>
11469    <act:code>6220</act:code>
11470    <act:description>ohne AfA auf Kfz und Gebäude</act:description>
11471    <act:parent type="new">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
11472  </gnc:account>
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11475    <act:id type="new">7e3af2cec1d94fa94875f7e6bb442729</act:id>
11476    <act:type>EXPENSE</act:type>
11477    <act:commodity>
11478      <cmdty:space>ISO4217</cmdty:space>
11479      <cmdty:id>EUR</cmdty:id>
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11482    <act:code>6221</act:code>
11483    <act:parent type="new">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
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11487    <act:id type="new">654b2d8fb24b17ce080ac3032a6e1016</act:id>
11488    <act:type>EXPENSE</act:type>
11489    <act:commodity>
11490      <cmdty:space>ISO4217</cmdty:space>
11491      <cmdty:id>EUR</cmdty:id>
11492    </act:commodity>
11493    <act:commodity-scu>100</act:commodity-scu>
11494    <act:code>6222</act:code>
11495    <act:parent type="new">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
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11499    <act:id type="new">56c7807be9ebab1f2d13e74698dacbdf</act:id>
11500    <act:type>EXPENSE</act:type>
11501    <act:commodity>
11502      <cmdty:space>ISO4217</cmdty:space>
11503      <cmdty:id>EUR</cmdty:id>
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11506    <act:code>6230</act:code>
11507    <act:parent type="new">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
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11511    <act:id type="new">df22b1265a781dfa5446d878581784f2</act:id>
11512    <act:type>EXPENSE</act:type>
11513    <act:commodity>
11514      <cmdty:space>ISO4217</cmdty:space>
11515      <cmdty:id>EUR</cmdty:id>
11516    </act:commodity>
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11518    <act:code>6231</act:code>
11519    <act:parent type="new">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
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11523    <act:id type="new">abffa6612f6f2100d6764848292e935e</act:id>
11524    <act:type>EXPENSE</act:type>
11525    <act:commodity>
11526      <cmdty:space>ISO4217</cmdty:space>
11527      <cmdty:id>EUR</cmdty:id>
11528    </act:commodity>
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11530    <act:code>6232</act:code>
11531    <act:parent type="new">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
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11535    <act:id type="new">3e3300ee8918c238ac986987e1745dc8</act:id>
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11537    <act:commodity>
11538      <cmdty:space>ISO4217</cmdty:space>
11539      <cmdty:id>EUR</cmdty:id>
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11541    <act:commodity-scu>100</act:commodity-scu>
11542    <act:code>6233</act:code>
11543    <act:parent type="new">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
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11545  <gnc:account version="2.0.0">
11546    <act:name>Abschreibungen auf Sachanlagen aufgrund steuerlicher Sondervorschriften</act:name>
11547    <act:id type="new">6e0ec5b507f0954f6b681bb1e8f31df4</act:id>
11548    <act:type>EXPENSE</act:type>
11549    <act:commodity>
11550      <cmdty:space>ISO4217</cmdty:space>
11551      <cmdty:id>EUR</cmdty:id>
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11554    <act:code>6240</act:code>
11555    <act:parent type="new">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
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11557  <gnc:account version="2.0.0">
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11559    <act:id type="new">afffbf8ca31e8d9c5a0f876d5201b0b7</act:id>
11560    <act:type>EXPENSE</act:type>
11561    <act:commodity>
11562      <cmdty:space>ISO4217</cmdty:space>
11563      <cmdty:id>EUR</cmdty:id>
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11565    <act:commodity-scu>100</act:commodity-scu>
11566    <act:code>6241</act:code>
11567    <act:parent type="new">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
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11571    <act:id type="new">cc91573a656468e69f74547f7a15729a</act:id>
11572    <act:type>EXPENSE</act:type>
11573    <act:commodity>
11574      <cmdty:space>ISO4217</cmdty:space>
11575      <cmdty:id>EUR</cmdty:id>
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11577    <act:commodity-scu>100</act:commodity-scu>
11578    <act:code>6242</act:code>
11579    <act:parent type="new">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
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11581  <gnc:account version="2.0.0">
11582    <act:name>Kaufleasing</act:name>
11583    <act:id type="new">dde45cfd13d9a9180cb6939be9e71c1a</act:id>
11584    <act:type>EXPENSE</act:type>
11585    <act:commodity>
11586      <cmdty:space>ISO4217</cmdty:space>
11587      <cmdty:id>EUR</cmdty:id>
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11590    <act:code>6250</act:code>
11591    <act:parent type="new">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
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11595    <act:id type="new">a7613509835f15ac7bf195a1d755a8c6</act:id>
11596    <act:type>EXPENSE</act:type>
11597    <act:commodity>
11598      <cmdty:space>ISO4217</cmdty:space>
11599      <cmdty:id>EUR</cmdty:id>
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11602    <act:code>6260</act:code>
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11611      <cmdty:id>EUR</cmdty:id>
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11613    <act:commodity-scu>100</act:commodity-scu>
11614    <act:code>6262</act:code>
11615    <act:parent type="new">a7613509835f15ac7bf195a1d755a8c6</act:parent>
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11623      <cmdty:id>EUR</cmdty:id>
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11626    <act:code>6266</act:code>
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11632    <act:type>EXPENSE</act:type>
11633    <act:commodity>
11634      <cmdty:space>ISO4217</cmdty:space>
11635      <cmdty:id>EUR</cmdty:id>
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11637    <act:commodity-scu>100</act:commodity-scu>
11638    <act:code>6268</act:code>
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11644    <act:type>EXPENSE</act:type>
11645    <act:commodity>
11646      <cmdty:space>ISO4217</cmdty:space>
11647      <cmdty:id>EUR</cmdty:id>
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11649    <act:commodity-scu>100</act:commodity-scu>
11650    <act:code>6269</act:code>
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11664      <cmdty:space>ISO4217</cmdty:space>
11665      <cmdty:id>EUR</cmdty:id>
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11667    <act:commodity-scu>100</act:commodity-scu>
11668    <act:slots>
11669      <slot>
11670        <slot:key>placeholder</slot:key>
11671        <slot:value type="string">true</slot:value>
11672      </slot>
11673    </act:slots>
11674    <act:parent type="new">1b709a262ee2432eed07961dc6a92463</act:parent>
11675  </gnc:account>
11676  <gnc:account version="2.0.0">
11677    <act:name>Abschreibung auf Vermögensgegenstände des Umlaufvermögens</act:name>
11678    <act:id type="new">8dc682285b0be36b0b50f9ca20f8d834</act:id>
11679    <act:type>EXPENSE</act:type>
11680    <act:commodity>
11681      <cmdty:space>ISO4217</cmdty:space>
11682      <cmdty:id>EUR</cmdty:id>
11683    </act:commodity>
11684    <act:commodity-scu>100</act:commodity-scu>
11685    <act:code>6270</act:code>
11686    <act:description>soweit unüblich hoch</act:description>
11687    <act:parent type="new">d4c9d630bdd7fffa3a7ab0aa5e69796e</act:parent>
11688  </gnc:account>
11689  <gnc:account version="2.0.0">
11690    <act:name>Abschreibungen auf Umlaufvermögen, steuerrechtlich bedingt</act:name>
11691    <act:id type="new">8af1fdb5c5c8456eddb0b21f186dfe05</act:id>
11692    <act:type>EXPENSE</act:type>
11693    <act:commodity>
11694      <cmdty:space>ISO4217</cmdty:space>
11695      <cmdty:id>EUR</cmdty:id>
11696    </act:commodity>
11697    <act:commodity-scu>100</act:commodity-scu>
11698    <act:code>6272</act:code>
11699    <act:description>soweit unüblich hoch</act:description>
11700    <act:parent type="new">8dc682285b0be36b0b50f9ca20f8d834</act:parent>
11701  </gnc:account>
11702  <gnc:account version="2.0.0">
11703    <act:name>Vorwegnahme künftiger Wertschwankungen im Umlaufvermögen</act:name>
11704    <act:id type="new">4bbda87856076d72d065bb74bedf9854</act:id>
11705    <act:type>EXPENSE</act:type>
11706    <act:commodity>
11707      <cmdty:space>ISO4217</cmdty:space>
11708      <cmdty:id>EUR</cmdty:id>
11709    </act:commodity>
11710    <act:commodity-scu>100</act:commodity-scu>
11711    <act:code>6275</act:code>
11712    <act:description>soweit unüblich hoch</act:description>
11713    <act:parent type="new">8dc682285b0be36b0b50f9ca20f8d834</act:parent>
11714  </gnc:account>
11715  <gnc:account version="2.0.0">
11716    <act:name>Forderungsverluste</act:name>
11717    <act:id type="new">9dda452d32d7855339d67cf02698c269</act:id>
11718    <act:type>EXPENSE</act:type>
11719    <act:commodity>
11720      <cmdty:space>ISO4217</cmdty:space>
11721      <cmdty:id>EUR</cmdty:id>
11722    </act:commodity>
11723    <act:commodity-scu>100</act:commodity-scu>
11724    <act:code>6280</act:code>
11725    <act:description>(soweit unüblich hoch)</act:description>
11726    <act:slots>
11727      <slot>
11728        <slot:key>placeholder</slot:key>
11729        <slot:value type="string">true</slot:value>
11730      </slot>
11731    </act:slots>
11732    <act:parent type="new">d4c9d630bdd7fffa3a7ab0aa5e69796e</act:parent>
11733  </gnc:account>
11734  <gnc:account version="2.0.0">
11735    <act:name>Forderungsverluste 7% USt</act:name>
11736    <act:id type="new">29b7b2b34b2d36ebd857522c8ec50e73</act:id>
11737    <act:type>EXPENSE</act:type>
11738    <act:commodity>
11739      <cmdty:space>ISO4217</cmdty:space>
11740      <cmdty:id>EUR</cmdty:id>
11741    </act:commodity>
11742    <act:commodity-scu>100</act:commodity-scu>
11743    <act:code>6281</act:code>
11744    <act:description>soweit unüblich hoch</act:description>
11745    <act:slots>
11746      <slot>
11747        <slot:key>tax-related</slot:key>
11748        <slot:value type="integer">1</slot:value>
11749      </slot>
11750    </act:slots>
11751    <act:parent type="new">9dda452d32d7855339d67cf02698c269</act:parent>
11752  </gnc:account>
11753  <gnc:account version="2.0.0">
11754    <act:name>Forderungsverluste 16% USt</act:name>
11755    <act:id type="new">9d80d2a60c495c4598b5e011e4689ac2</act:id>
11756    <act:type>EXPENSE</act:type>
11757    <act:commodity>
11758      <cmdty:space>ISO4217</cmdty:space>
11759      <cmdty:id>EUR</cmdty:id>
11760    </act:commodity>
11761    <act:commodity-scu>100</act:commodity-scu>
11762    <act:code>6285</act:code>
11763    <act:description>soweit unüblich hoch</act:description>
11764    <act:slots>
11765      <slot>
11766        <slot:key>tax-related</slot:key>
11767        <slot:value type="integer">1</slot:value>
11768      </slot>
11769    </act:slots>
11770    <act:parent type="new">9dda452d32d7855339d67cf02698c269</act:parent>
11771  </gnc:account>
11772  <gnc:account version="2.0.0">
11773    <act:name>08. sonstige betriebliche Aufwendungen</act:name>
11774    <act:id type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:id>
11775    <act:type>EXPENSE</act:type>
11776    <act:commodity>
11777      <cmdty:space>ISO4217</cmdty:space>
11778      <cmdty:id>EUR</cmdty:id>
11779    </act:commodity>
11780    <act:commodity-scu>100</act:commodity-scu>
11781    <act:slots>
11782      <slot>
11783        <slot:key>placeholder</slot:key>
11784        <slot:value type="string">true</slot:value>
11785      </slot>
11786    </act:slots>
11787    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
11788  </gnc:account>
11789  <gnc:account version="2.0.0">
11790    <act:name>a) ordentliche betriebliche Aufwendungen</act:name>
11791    <act:id type="new">02bf19f7916e6dc15c403335dd274ccb</act:id>
11792    <act:type>EXPENSE</act:type>
11793    <act:commodity>
11794      <cmdty:space>ISO4217</cmdty:space>
11795      <cmdty:id>EUR</cmdty:id>
11796    </act:commodity>
11797    <act:commodity-scu>100</act:commodity-scu>
11798    <act:slots>
11799      <slot>
11800        <slot:key>placeholder</slot:key>
11801        <slot:value type="string">true</slot:value>
11802      </slot>
11803    </act:slots>
11804    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
11805  </gnc:account>
11806  <gnc:account version="2.0.0">
11807    <act:name>1) Raumkosten</act:name>
11808    <act:id type="new">70f081631b2bf13005c3453c6d235c6a</act:id>
11809    <act:type>EXPENSE</act:type>
11810    <act:commodity>
11811      <cmdty:space>ISO4217</cmdty:space>
11812      <cmdty:id>EUR</cmdty:id>
11813    </act:commodity>
11814    <act:commodity-scu>100</act:commodity-scu>
11815    <act:slots>
11816      <slot>
11817        <slot:key>placeholder</slot:key>
11818        <slot:value type="string">true</slot:value>
11819      </slot>
11820    </act:slots>
11821    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
11822  </gnc:account>
11823  <gnc:account version="2.0.0">
11824    <act:name>Raumkosten</act:name>
11825    <act:id type="new">ffc06bae39490bb0aea65e8c6a2e125c</act:id>
11826    <act:type>EXPENSE</act:type>
11827    <act:commodity>
11828      <cmdty:space>ISO4217</cmdty:space>
11829      <cmdty:id>EUR</cmdty:id>
11830    </act:commodity>
11831    <act:commodity-scu>100</act:commodity-scu>
11832    <act:code>6305</act:code>
11833    <act:slots>
11834      <slot>
11835        <slot:key>tax-related</slot:key>
11836        <slot:value type="integer">1</slot:value>
11837      </slot>
11838    </act:slots>
11839    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
11840  </gnc:account>
11841  <gnc:account version="2.0.0">
11842    <act:name>Miete</act:name>
11843    <act:id type="new">1ba24952187bcf28b0d93b19a593754e</act:id>
11844    <act:type>EXPENSE</act:type>
11845    <act:commodity>
11846      <cmdty:space>ISO4217</cmdty:space>
11847      <cmdty:id>EUR</cmdty:id>
11848    </act:commodity>
11849    <act:commodity-scu>100</act:commodity-scu>
11850    <act:code>6310</act:code>
11851    <act:slots>
11852      <slot>
11853        <slot:key>tax-related</slot:key>
11854        <slot:value type="integer">1</slot:value>
11855      </slot>
11856    </act:slots>
11857    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
11858  </gnc:account>
11859  <gnc:account version="2.0.0">
11860    <act:name>Gewerbesteuerlich zu berücksichtigende Miete §8 GewStG </act:name>
11861    <act:id type="new">01f2a8be03958de5b907d173c34bec28</act:id>
11862    <act:type>EXPENSE</act:type>
11863    <act:commodity>
11864      <cmdty:space>ISO4217</cmdty:space>
11865      <cmdty:id>EUR</cmdty:id>
11866    </act:commodity>
11867    <act:commodity-scu>100</act:commodity-scu>
11868    <act:code>6313</act:code>
11869    <act:parent type="new">1ba24952187bcf28b0d93b19a593754e</act:parent>
11870  </gnc:account>
11871  <gnc:account version="2.0.0">
11872    <act:name>Vergütungen an Mitunternehmer für die mietweise Überlassung ihrer Wirtschaftsgüter §16 EStG</act:name>
11873    <act:id type="new">d20bde1edb79b7c83b28ba54c57246c3</act:id>
11874    <act:type>EXPENSE</act:type>
11875    <act:commodity>
11876      <cmdty:space>ISO4217</cmdty:space>
11877      <cmdty:id>EUR</cmdty:id>
11878    </act:commodity>
11879    <act:commodity-scu>100</act:commodity-scu>
11880    <act:code>6314</act:code>
11881    <act:parent type="new">1ba24952187bcf28b0d93b19a593754e</act:parent>
11882  </gnc:account>
11883  <gnc:account version="2.0.0">
11884    <act:name>Pacht</act:name>
11885    <act:id type="new">36fbb1b1ad375d67b895a61dcbe13264</act:id>
11886    <act:type>EXPENSE</act:type>
11887    <act:commodity>
11888      <cmdty:space>ISO4217</cmdty:space>
11889      <cmdty:id>EUR</cmdty:id>
11890    </act:commodity>
11891    <act:commodity-scu>100</act:commodity-scu>
11892    <act:code>6315</act:code>
11893    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
11894  </gnc:account>
11895  <gnc:account version="2.0.0">
11896    <act:name>GewStl. zu berücksichtigende Pacht §8 GewStG</act:name>
11897    <act:id type="new">949f7bbae21f5d906be008d76760b598</act:id>
11898    <act:type>EXPENSE</act:type>
11899    <act:commodity>
11900      <cmdty:space>ISO4217</cmdty:space>
11901      <cmdty:id>EUR</cmdty:id>
11902    </act:commodity>
11903    <act:commodity-scu>100</act:commodity-scu>
11904    <act:code>6318</act:code>
11905    <act:parent type="new">36fbb1b1ad375d67b895a61dcbe13264</act:parent>
11906  </gnc:account>
11907  <gnc:account version="2.0.0">
11908    <act:name>Vergütungen an Mitunternehmer für die pachtweise Überlassung ihrer Wirtschaftsgüter §15 EStG</act:name>
11909    <act:id type="new">e122ae549e19b01d85240c7dc0c765ac</act:id>
11910    <act:type>EXPENSE</act:type>
11911    <act:commodity>
11912      <cmdty:space>ISO4217</cmdty:space>
11913      <cmdty:id>EUR</cmdty:id>
11914    </act:commodity>
11915    <act:commodity-scu>100</act:commodity-scu>
11916    <act:code>6319</act:code>
11917    <act:parent type="new">36fbb1b1ad375d67b895a61dcbe13264</act:parent>
11918  </gnc:account>
11919  <gnc:account version="2.0.0">
11920    <act:name>Heizung</act:name>
11921    <act:id type="new">d2f7a41bc5988a84c15d409a7a1ac7c4</act:id>
11922    <act:type>EXPENSE</act:type>
11923    <act:commodity>
11924      <cmdty:space>ISO4217</cmdty:space>
11925      <cmdty:id>EUR</cmdty:id>
11926    </act:commodity>
11927    <act:commodity-scu>100</act:commodity-scu>
11928    <act:code>6320</act:code>
11929    <act:slots>
11930      <slot>
11931        <slot:key>tax-related</slot:key>
11932        <slot:value type="integer">1</slot:value>
11933      </slot>
11934    </act:slots>
11935    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
11936  </gnc:account>
11937  <gnc:account version="2.0.0">
11938    <act:name>Heizung für Gebäude, die nicht zum Betriebsvermögen gehren</act:name>
11939    <act:id type="new">527bb6498891a7e13159f09bbb9f3911</act:id>
11940    <act:type>EXPENSE</act:type>
11941    <act:commodity>
11942      <cmdty:space>ISO4217</cmdty:space>
11943      <cmdty:id>EUR</cmdty:id>
11944    </act:commodity>
11945    <act:commodity-scu>100</act:commodity-scu>
11946    <act:code>6323</act:code>
11947    <act:parent type="new">d2f7a41bc5988a84c15d409a7a1ac7c4</act:parent>
11948  </gnc:account>
11949  <gnc:account version="2.0.0">
11950    <act:name>Gas, Strom, Wasser</act:name>
11951    <act:id type="new">e1e981175ccf5ca4edcd6adccfeb66d9</act:id>
11952    <act:type>EXPENSE</act:type>
11953    <act:commodity>
11954      <cmdty:space>ISO4217</cmdty:space>
11955      <cmdty:id>EUR</cmdty:id>
11956    </act:commodity>
11957    <act:commodity-scu>100</act:commodity-scu>
11958    <act:code>6325</act:code>
11959    <act:slots>
11960      <slot>
11961        <slot:key>tax-related</slot:key>
11962        <slot:value type="integer">1</slot:value>
11963      </slot>
11964    </act:slots>
11965    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
11966  </gnc:account>
11967  <gnc:account version="2.0.0">
11968    <act:name>Gas, Strom, Wasser für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
11969    <act:id type="new">155b37b50737659f9cb0aa5c8e6920ea</act:id>
11970    <act:type>EXPENSE</act:type>
11971    <act:commodity>
11972      <cmdty:space>ISO4217</cmdty:space>
11973      <cmdty:id>EUR</cmdty:id>
11974    </act:commodity>
11975    <act:commodity-scu>100</act:commodity-scu>
11976    <act:code>6328</act:code>
11977    <act:parent type="new">e1e981175ccf5ca4edcd6adccfeb66d9</act:parent>
11978  </gnc:account>
11979  <gnc:account version="2.0.0">
11980    <act:name>Reinigung</act:name>
11981    <act:id type="new">bd911169f6c58288a700ad3680953bab</act:id>
11982    <act:type>EXPENSE</act:type>
11983    <act:commodity>
11984      <cmdty:space>ISO4217</cmdty:space>
11985      <cmdty:id>EUR</cmdty:id>
11986    </act:commodity>
11987    <act:commodity-scu>100</act:commodity-scu>
11988    <act:code>6330</act:code>
11989    <act:slots>
11990      <slot>
11991        <slot:key>tax-related</slot:key>
11992        <slot:value type="integer">1</slot:value>
11993      </slot>
11994    </act:slots>
11995    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
11996  </gnc:account>
11997  <gnc:account version="2.0.0">
11998    <act:name>Reinigung für Gebäude nicht im BV</act:name>
11999    <act:id type="new">7ec18920ad8ccedc0fe9808505fd8719</act:id>
12000    <act:type>EXPENSE</act:type>
12001    <act:commodity>
12002      <cmdty:space>ISO4217</cmdty:space>
12003      <cmdty:id>EUR</cmdty:id>
12004    </act:commodity>
12005    <act:commodity-scu>100</act:commodity-scu>
12006    <act:code>6333</act:code>
12007    <act:parent type="new">bd911169f6c58288a700ad3680953bab</act:parent>
12008  </gnc:account>
12009  <gnc:account version="2.0.0">
12010    <act:name>Instandhaltung betrieblicher Räume</act:name>
12011    <act:id type="new">bba153d5f2ebf6a03242582df4cd0af7</act:id>
12012    <act:type>EXPENSE</act:type>
12013    <act:commodity>
12014      <cmdty:space>ISO4217</cmdty:space>
12015      <cmdty:id>EUR</cmdty:id>
12016    </act:commodity>
12017    <act:commodity-scu>100</act:commodity-scu>
12018    <act:code>6335</act:code>
12019    <act:slots>
12020      <slot>
12021        <slot:key>tax-related</slot:key>
12022        <slot:value type="integer">1</slot:value>
12023      </slot>
12024    </act:slots>
12025    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
12026  </gnc:account>
12027  <gnc:account version="2.0.0">
12028    <act:name>Instandhaltung betrieblicher Räume in Gebäuden, die nicht zum Betriebs- Geschäftsausvermögen gehören</act:name>
12029    <act:id type="new">24489cef074d3d39d8c777d06ef71963</act:id>
12030    <act:type>EXPENSE</act:type>
12031    <act:commodity>
12032      <cmdty:space>ISO4217</cmdty:space>
12033      <cmdty:id>EUR</cmdty:id>
12034    </act:commodity>
12035    <act:commodity-scu>100</act:commodity-scu>
12036    <act:code>6338</act:code>
12037    <act:parent type="new">bba153d5f2ebf6a03242582df4cd0af7</act:parent>
12038  </gnc:account>
12039  <gnc:account version="2.0.0">
12040    <act:name>Abgaben für betrieblich genutzen Grundbesitz</act:name>
12041    <act:id type="new">bd23b4e1d0987776bf8b4a2e1cc365f7</act:id>
12042    <act:type>EXPENSE</act:type>
12043    <act:commodity>
12044      <cmdty:space>ISO4217</cmdty:space>
12045      <cmdty:id>EUR</cmdty:id>
12046    </act:commodity>
12047    <act:commodity-scu>100</act:commodity-scu>
12048    <act:code>6340</act:code>
12049    <act:slots>
12050      <slot>
12051        <slot:key>tax-related</slot:key>
12052        <slot:value type="integer">1</slot:value>
12053      </slot>
12054    </act:slots>
12055    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
12056  </gnc:account>
12057  <gnc:account version="2.0.0">
12058    <act:name>Abgaben für Grundbesitz, der nicht zum Betriebsvermögen gehört</act:name>
12059    <act:id type="new">c15beb0dbb42b6b536e98e7ce3c2d71e</act:id>
12060    <act:type>EXPENSE</act:type>
12061    <act:commodity>
12062      <cmdty:space>ISO4217</cmdty:space>
12063      <cmdty:id>EUR</cmdty:id>
12064    </act:commodity>
12065    <act:commodity-scu>100</act:commodity-scu>
12066    <act:code>6343</act:code>
12067    <act:parent type="new">bd23b4e1d0987776bf8b4a2e1cc365f7</act:parent>
12068  </gnc:account>
12069  <gnc:account version="2.0.0">
12070    <act:name>Sonstige Raumkosten</act:name>
12071    <act:id type="new">b1a207f5806c06679e077f8d6880f0b4</act:id>
12072    <act:type>EXPENSE</act:type>
12073    <act:commodity>
12074      <cmdty:space>ISO4217</cmdty:space>
12075      <cmdty:id>EUR</cmdty:id>
12076    </act:commodity>
12077    <act:commodity-scu>100</act:commodity-scu>
12078    <act:code>6345</act:code>
12079    <act:slots>
12080      <slot>
12081        <slot:key>tax-related</slot:key>
12082        <slot:value type="integer">1</slot:value>
12083      </slot>
12084    </act:slots>
12085    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
12086  </gnc:account>
12087  <gnc:account version="2.0.0">
12088    <act:name>Sonstige Raumkosten für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
12089    <act:id type="new">fd12b420e365aad9a6734309352bed8c</act:id>
12090    <act:type>EXPENSE</act:type>
12091    <act:commodity>
12092      <cmdty:space>ISO4217</cmdty:space>
12093      <cmdty:id>EUR</cmdty:id>
12094    </act:commodity>
12095    <act:commodity-scu>100</act:commodity-scu>
12096    <act:code>6346</act:code>
12097    <act:parent type="new">b1a207f5806c06679e077f8d6880f0b4</act:parent>
12098  </gnc:account>
12099  <gnc:account version="2.0.0">
12100    <act:name>Aufwendungen für ein häusliches Arbeitszimmer (abziehbarer Anteil)</act:name>
12101    <act:id type="new">8afd48599e56b6ad92ecbe09c54be7a4</act:id>
12102    <act:type>EXPENSE</act:type>
12103    <act:commodity>
12104      <cmdty:space>ISO4217</cmdty:space>
12105      <cmdty:id>EUR</cmdty:id>
12106    </act:commodity>
12107    <act:commodity-scu>100</act:commodity-scu>
12108    <act:code>6348</act:code>
12109    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
12110  </gnc:account>
12111  <gnc:account version="2.0.0">
12112    <act:name>Aufwendungen für ein häusliches Arbeitszimmer (nicht abziehbarer Anteil)</act:name>
12113    <act:id type="new">1889d11a1f022fea768196f1624b8764</act:id>
12114    <act:type>EXPENSE</act:type>
12115    <act:commodity>
12116      <cmdty:space>ISO4217</cmdty:space>
12117      <cmdty:id>EUR</cmdty:id>
12118    </act:commodity>
12119    <act:commodity-scu>100</act:commodity-scu>
12120    <act:code>6349</act:code>
12121    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
12122  </gnc:account>
12123  <gnc:account version="2.0.0">
12124    <act:name>Sonstige Grundstücksaufwendungen</act:name>
12125    <act:id type="new">7174a4afb8ae5f4511e62f03412093b2</act:id>
12126    <act:type>EXPENSE</act:type>
12127    <act:commodity>
12128      <cmdty:space>ISO4217</cmdty:space>
12129      <cmdty:id>EUR</cmdty:id>
12130    </act:commodity>
12131    <act:commodity-scu>100</act:commodity-scu>
12132    <act:code>6350</act:code>
12133    <act:slots>
12134      <slot>
12135        <slot:key>tax-related</slot:key>
12136        <slot:value type="integer">1</slot:value>
12137      </slot>
12138    </act:slots>
12139    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
12140  </gnc:account>
12141  <gnc:account version="2.0.0">
12142    <act:name>Grundstücksaufwendungen für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
12143    <act:id type="new">8cadce883a1ff2a1e3bfa74476a157d1</act:id>
12144    <act:type>EXPENSE</act:type>
12145    <act:commodity>
12146      <cmdty:space>ISO4217</cmdty:space>
12147      <cmdty:id>EUR</cmdty:id>
12148    </act:commodity>
12149    <act:commodity-scu>100</act:commodity-scu>
12150    <act:code>6358</act:code>
12151    <act:parent type="new">7174a4afb8ae5f4511e62f03412093b2</act:parent>
12152  </gnc:account>
12153  <gnc:account version="2.0.0">
12154    <act:name>3) Versicherungen, Beiträge und Abgaben</act:name>
12155    <act:id type="new">3bbae153acee96659c0f329905f34f51</act:id>
12156    <act:type>EXPENSE</act:type>
12157    <act:commodity>
12158      <cmdty:space>ISO4217</cmdty:space>
12159      <cmdty:id>EUR</cmdty:id>
12160    </act:commodity>
12161    <act:commodity-scu>100</act:commodity-scu>
12162    <act:slots>
12163      <slot>
12164        <slot:key>placeholder</slot:key>
12165        <slot:value type="string">true</slot:value>
12166      </slot>
12167    </act:slots>
12168    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
12169  </gnc:account>
12170  <gnc:account version="2.0.0">
12171    <act:name>Versicherungen</act:name>
12172    <act:id type="new">90f04ea211cf6704b681616279b439a7</act:id>
12173    <act:type>EXPENSE</act:type>
12174    <act:commodity>
12175      <cmdty:space>ISO4217</cmdty:space>
12176      <cmdty:id>EUR</cmdty:id>
12177    </act:commodity>
12178    <act:commodity-scu>100</act:commodity-scu>
12179    <act:code>6400</act:code>
12180    <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
12181  </gnc:account>
12182  <gnc:account version="2.0.0">
12183    <act:name>Versicherungen für Gebäude, die zum Betriebsvermögen gehören</act:name>
12184    <act:id type="new">81089fa1d9f726406e804f4332aeb31b</act:id>
12185    <act:type>EXPENSE</act:type>
12186    <act:commodity>
12187      <cmdty:space>ISO4217</cmdty:space>
12188      <cmdty:id>EUR</cmdty:id>
12189    </act:commodity>
12190    <act:commodity-scu>100</act:commodity-scu>
12191    <act:code>6405</act:code>
12192    <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
12193  </gnc:account>
12194  <gnc:account version="2.0.0">
12195    <act:name>Versicherungen für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
12196    <act:id type="new">ba675b7ca27409fff24014aa6991dd29</act:id>
12197    <act:type>EXPENSE</act:type>
12198    <act:commodity>
12199      <cmdty:space>ISO4217</cmdty:space>
12200      <cmdty:id>EUR</cmdty:id>
12201    </act:commodity>
12202    <act:commodity-scu>100</act:commodity-scu>
12203    <act:code>6408</act:code>
12204    <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
12205  </gnc:account>
12206  <gnc:account version="2.0.0">
12207    <act:name>Nettoprämie für Rückdeckung künftiger Versorgungsleistungen</act:name>
12208    <act:id type="new">32e6846c4da3b5c836f4fdb8a669e53d</act:id>
12209    <act:type>EXPENSE</act:type>
12210    <act:commodity>
12211      <cmdty:space>ISO4217</cmdty:space>
12212      <cmdty:id>EUR</cmdty:id>
12213    </act:commodity>
12214    <act:commodity-scu>100</act:commodity-scu>
12215    <act:code>6410</act:code>
12216    <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
12217  </gnc:account>
12218  <gnc:account version="2.0.0">
12219    <act:name>Beiträge</act:name>
12220    <act:id type="new">f378d6fcb32337d44bf594d1fced004e</act:id>
12221    <act:type>EXPENSE</act:type>
12222    <act:commodity>
12223      <cmdty:space>ISO4217</cmdty:space>
12224      <cmdty:id>EUR</cmdty:id>
12225    </act:commodity>
12226    <act:commodity-scu>100</act:commodity-scu>
12227    <act:code>6420</act:code>
12228    <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
12229  </gnc:account>
12230  <gnc:account version="2.0.0">
12231    <act:name>Sonstige Abgaben</act:name>
12232    <act:id type="new">8381436ba530342c0814bd870c67f727</act:id>
12233    <act:type>EXPENSE</act:type>
12234    <act:commodity>
12235      <cmdty:space>ISO4217</cmdty:space>
12236      <cmdty:id>EUR</cmdty:id>
12237    </act:commodity>
12238    <act:commodity-scu>100</act:commodity-scu>
12239    <act:code>6430</act:code>
12240    <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
12241  </gnc:account>
12242  <gnc:account version="2.0.0">
12243    <act:name>Steuerlich abzugsfähige Verspätungszuschläge und Zwangsgelder</act:name>
12244    <act:id type="new">b4e762bb17e23ee147ec2a4f453b3e72</act:id>
12245    <act:type>EXPENSE</act:type>
12246    <act:commodity>
12247      <cmdty:space>ISO4217</cmdty:space>
12248      <cmdty:id>EUR</cmdty:id>
12249    </act:commodity>
12250    <act:commodity-scu>100</act:commodity-scu>
12251    <act:code>6436</act:code>
12252    <act:parent type="new">8381436ba530342c0814bd870c67f727</act:parent>
12253  </gnc:account>
12254  <gnc:account version="2.0.0">
12255    <act:name>Steuerlich nicht abzugsfähige Verspätungszuschläge und Zwangsgelder</act:name>
12256    <act:id type="new">d93d9d3e569f450ba01b2c991e6e9082</act:id>
12257    <act:type>EXPENSE</act:type>
12258    <act:commodity>
12259      <cmdty:space>ISO4217</cmdty:space>
12260      <cmdty:id>EUR</cmdty:id>
12261    </act:commodity>
12262    <act:commodity-scu>100</act:commodity-scu>
12263    <act:code>6437</act:code>
12264    <act:parent type="new">8381436ba530342c0814bd870c67f727</act:parent>
12265  </gnc:account>
12266  <gnc:account version="2.0.0">
12267    <act:name>Ausgleichsabgabe i. S. d. Schwerbehindertengesetzes</act:name>
12268    <act:id type="new">0e7e07a66161adf5985d88b8909c24f6</act:id>
12269    <act:type>EXPENSE</act:type>
12270    <act:commodity>
12271      <cmdty:space>ISO4217</cmdty:space>
12272      <cmdty:id>EUR</cmdty:id>
12273    </act:commodity>
12274    <act:commodity-scu>100</act:commodity-scu>
12275    <act:code>6440</act:code>
12276    <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
12277  </gnc:account>
12278  <gnc:account version="2.0.0">
12279    <act:name>4) Reparaturen und Instandhaltungen</act:name>
12280    <act:id type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:id>
12281    <act:type>EXPENSE</act:type>
12282    <act:commodity>
12283      <cmdty:space>ISO4217</cmdty:space>
12284      <cmdty:id>EUR</cmdty:id>
12285    </act:commodity>
12286    <act:commodity-scu>100</act:commodity-scu>
12287    <act:slots>
12288      <slot>
12289        <slot:key>placeholder</slot:key>
12290        <slot:value type="string">true</slot:value>
12291      </slot>
12292    </act:slots>
12293    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
12294  </gnc:account>
12295  <gnc:account version="2.0.0">
12296    <act:name>Reparaturen und Instandhaltung von Bauten</act:name>
12297    <act:id type="new">2582779c35290d98b4a345240c7b1c50</act:id>
12298    <act:type>EXPENSE</act:type>
12299    <act:commodity>
12300      <cmdty:space>ISO4217</cmdty:space>
12301      <cmdty:id>EUR</cmdty:id>
12302    </act:commodity>
12303    <act:commodity-scu>100</act:commodity-scu>
12304    <act:code>6450</act:code>
12305    <act:slots>
12306      <slot>
12307        <slot:key>tax-related</slot:key>
12308        <slot:value type="integer">1</slot:value>
12309      </slot>
12310    </act:slots>
12311    <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
12312  </gnc:account>
12313  <gnc:account version="2.0.0">
12314    <act:name>Reparaturen und Instandhaltung von Bauten, die nicht zum Betriebsvermögen gehören</act:name>
12315    <act:id type="new">ebb6bcee053409230dcb7ae1df44e404</act:id>
12316    <act:type>EXPENSE</act:type>
12317    <act:commodity>
12318      <cmdty:space>ISO4217</cmdty:space>
12319      <cmdty:id>EUR</cmdty:id>
12320    </act:commodity>
12321    <act:commodity-scu>100</act:commodity-scu>
12322    <act:code>6458</act:code>
12323    <act:parent type="new">2582779c35290d98b4a345240c7b1c50</act:parent>
12324  </gnc:account>
12325  <gnc:account version="2.0.0">
12326    <act:name>Reparaturen und Instandhaltung von technischen Anlagen und Maschinen</act:name>
12327    <act:id type="new">3a065883b79587018565f5ef79e451bf</act:id>
12328    <act:type>EXPENSE</act:type>
12329    <act:commodity>
12330      <cmdty:space>ISO4217</cmdty:space>
12331      <cmdty:id>EUR</cmdty:id>
12332    </act:commodity>
12333    <act:commodity-scu>100</act:commodity-scu>
12334    <act:code>6460</act:code>
12335    <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
12336  </gnc:account>
12337  <gnc:account version="2.0.0">
12338    <act:name>Reparaturen und Instandhaltung von Betriebs- und Geschäftsausstattung</act:name>
12339    <act:id type="new">f4c086f3a962ed623c268722789c5040</act:id>
12340    <act:type>EXPENSE</act:type>
12341    <act:commodity>
12342      <cmdty:space>ISO4217</cmdty:space>
12343      <cmdty:id>EUR</cmdty:id>
12344    </act:commodity>
12345    <act:commodity-scu>100</act:commodity-scu>
12346    <act:code>6470</act:code>
12347    <act:slots>
12348      <slot>
12349        <slot:key>tax-related</slot:key>
12350        <slot:value type="integer">1</slot:value>
12351      </slot>
12352    </act:slots>
12353    <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
12354  </gnc:account>
12355  <gnc:account version="2.0.0">
12356    <act:name>Reparaturen und Instandhaltung von anderen Anlagen</act:name>
12357    <act:id type="new">67d612f507d543b26e5880b2ca856a95</act:id>
12358    <act:type>EXPENSE</act:type>
12359    <act:commodity>
12360      <cmdty:space>ISO4217</cmdty:space>
12361      <cmdty:id>EUR</cmdty:id>
12362    </act:commodity>
12363    <act:commodity-scu>100</act:commodity-scu>
12364    <act:code>6485</act:code>
12365    <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
12366  </gnc:account>
12367  <gnc:account version="2.0.0">
12368    <act:name>Sonstige Reparaturen und Instandhaltung</act:name>
12369    <act:id type="new">9120ee6b090ae0a732d904a9533435a3</act:id>
12370    <act:type>EXPENSE</act:type>
12371    <act:commodity>
12372      <cmdty:space>ISO4217</cmdty:space>
12373      <cmdty:id>EUR</cmdty:id>
12374    </act:commodity>
12375    <act:commodity-scu>100</act:commodity-scu>
12376    <act:code>6490</act:code>
12377    <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
12378  </gnc:account>
12379  <gnc:account version="2.0.0">
12380    <act:name>Wartungskosten für Hard- und Software</act:name>
12381    <act:id type="new">27ded5821fb097fb9a435074d0e20706</act:id>
12382    <act:type>EXPENSE</act:type>
12383    <act:commodity>
12384      <cmdty:space>ISO4217</cmdty:space>
12385      <cmdty:id>EUR</cmdty:id>
12386    </act:commodity>
12387    <act:commodity-scu>100</act:commodity-scu>
12388    <act:code>6495</act:code>
12389    <act:slots>
12390      <slot>
12391        <slot:key>tax-related</slot:key>
12392        <slot:value type="integer">1</slot:value>
12393      </slot>
12394    </act:slots>
12395    <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
12396  </gnc:account>
12397  <gnc:account version="2.0.0">
12398    <act:name>Mietleasing</act:name>
12399    <act:id type="new">6840fb2425ebaa4b35d7c014e1a097d6</act:id>
12400    <act:type>EXPENSE</act:type>
12401    <act:commodity>
12402      <cmdty:space>ISO4217</cmdty:space>
12403      <cmdty:id>EUR</cmdty:id>
12404    </act:commodity>
12405    <act:commodity-scu>100</act:commodity-scu>
12406    <act:code>6498</act:code>
12407    <act:slots>
12408      <slot>
12409        <slot:key>tax-related</slot:key>
12410        <slot:value type="integer">1</slot:value>
12411      </slot>
12412    </act:slots>
12413    <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
12414  </gnc:account>
12415  <gnc:account version="2.0.0">
12416    <act:name>Gewerbesteuerlich zu berücksichtigendes Mietleasing §8 GewStG</act:name>
12417    <act:id type="new">4e2ffa4719c68aecc33759447db520fb</act:id>
12418    <act:type>EXPENSE</act:type>
12419    <act:commodity>
12420      <cmdty:space>ISO4217</cmdty:space>
12421      <cmdty:id>EUR</cmdty:id>
12422    </act:commodity>
12423    <act:commodity-scu>100</act:commodity-scu>
12424    <act:code>6499</act:code>
12425    <act:parent type="new">6840fb2425ebaa4b35d7c014e1a097d6</act:parent>
12426  </gnc:account>
12427  <gnc:account version="2.0.0">
12428    <act:name>6) Werbe- und Reisekosten</act:name>
12429    <act:id type="new">c4f157aa055b2df995b3ecb00a255372</act:id>
12430    <act:type>EXPENSE</act:type>
12431    <act:commodity>
12432      <cmdty:space>ISO4217</cmdty:space>
12433      <cmdty:id>EUR</cmdty:id>
12434    </act:commodity>
12435    <act:commodity-scu>100</act:commodity-scu>
12436    <act:slots>
12437      <slot>
12438        <slot:key>placeholder</slot:key>
12439        <slot:value type="string">true</slot:value>
12440      </slot>
12441    </act:slots>
12442    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
12443  </gnc:account>
12444  <gnc:account version="2.0.0">
12445    <act:name>Werbekosten</act:name>
12446    <act:id type="new">b79422d817942119d25d7a427466b48a</act:id>
12447    <act:type>EXPENSE</act:type>
12448    <act:commodity>
12449      <cmdty:space>ISO4217</cmdty:space>
12450      <cmdty:id>EUR</cmdty:id>
12451    </act:commodity>
12452    <act:commodity-scu>100</act:commodity-scu>
12453    <act:code>6600</act:code>
12454    <act:slots>
12455      <slot>
12456        <slot:key>tax-related</slot:key>
12457        <slot:value type="integer">1</slot:value>
12458      </slot>
12459    </act:slots>
12460    <act:parent type="new">c4f157aa055b2df995b3ecb00a255372</act:parent>
12461  </gnc:account>
12462  <gnc:account version="2.0.0">
12463    <act:name>Geschenke bis 40 €</act:name>
12464    <act:id type="new">b6c8da62c8da8f92b82da4eb160e9e90</act:id>
12465    <act:type>EXPENSE</act:type>
12466    <act:commodity>
12467      <cmdty:space>ISO4217</cmdty:space>
12468      <cmdty:id>EUR</cmdty:id>
12469    </act:commodity>
12470    <act:commodity-scu>100</act:commodity-scu>
12471    <act:code>6610</act:code>
12472    <act:description>steuerlich abziehbar</act:description>
12473    <act:slots>
12474      <slot>
12475        <slot:key>tax-related</slot:key>
12476        <slot:value type="integer">1</slot:value>
12477      </slot>
12478    </act:slots>
12479    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
12480  </gnc:account>
12481  <gnc:account version="2.0.0">
12482    <act:name>Geschenke über 40 €</act:name>
12483    <act:id type="new">93a9ff9ad16185c64a31005738e9e396</act:id>
12484    <act:type>EXPENSE</act:type>
12485    <act:commodity>
12486      <cmdty:space>ISO4217</cmdty:space>
12487      <cmdty:id>EUR</cmdty:id>
12488    </act:commodity>
12489    <act:commodity-scu>100</act:commodity-scu>
12490    <act:code>6620</act:code>
12491    <act:description>steuerlich nicht abziehbar</act:description>
12492    <act:slots>
12493      <slot>
12494        <slot:key>tax-related</slot:key>
12495        <slot:value type="integer">1</slot:value>
12496      </slot>
12497    </act:slots>
12498    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
12499  </gnc:account>
12500  <gnc:account version="2.0.0">
12501    <act:name>Geschenke ausschlielich betrieblich genutzt</act:name>
12502    <act:id type="new">e2981f566f3ea6250302044c41aba839</act:id>
12503    <act:type>EXPENSE</act:type>
12504    <act:commodity>
12505      <cmdty:space>ISO4217</cmdty:space>
12506      <cmdty:id>EUR</cmdty:id>
12507    </act:commodity>
12508    <act:commodity-scu>100</act:commodity-scu>
12509    <act:code>6625</act:code>
12510    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
12511  </gnc:account>
12512  <gnc:account version="2.0.0">
12513    <act:name>Repräsentationskosten</act:name>
12514    <act:id type="new">43b898e6544bc5fcfebd4e7846434758</act:id>
12515    <act:type>EXPENSE</act:type>
12516    <act:commodity>
12517      <cmdty:space>ISO4217</cmdty:space>
12518      <cmdty:id>EUR</cmdty:id>
12519    </act:commodity>
12520    <act:commodity-scu>100</act:commodity-scu>
12521    <act:code>6630</act:code>
12522    <act:slots>
12523      <slot>
12524        <slot:key>tax-related</slot:key>
12525        <slot:value type="integer">1</slot:value>
12526      </slot>
12527    </act:slots>
12528    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
12529  </gnc:account>
12530  <gnc:account version="2.0.0">
12531    <act:name>Bewirtungskosten</act:name>
12532    <act:id type="new">a53848dfaff5a01c12f5566ad50f25e5</act:id>
12533    <act:type>EXPENSE</act:type>
12534    <act:commodity>
12535      <cmdty:space>ISO4217</cmdty:space>
12536      <cmdty:id>EUR</cmdty:id>
12537    </act:commodity>
12538    <act:commodity-scu>100</act:commodity-scu>
12539    <act:code>6640</act:code>
12540    <act:slots>
12541      <slot>
12542        <slot:key>tax-related</slot:key>
12543        <slot:value type="integer">1</slot:value>
12544      </slot>
12545    </act:slots>
12546    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
12547  </gnc:account>
12548  <gnc:account version="2.0.0">
12549    <act:name>Sonstige eingeschränkt abziehbare Betriebsausgaben (abziehbarer Anteil)</act:name>
12550    <act:id type="new">3700c8594d98f7a76e55bfc6a86676b7</act:id>
12551    <act:type>EXPENSE</act:type>
12552    <act:commodity>
12553      <cmdty:space>ISO4217</cmdty:space>
12554      <cmdty:id>EUR</cmdty:id>
12555    </act:commodity>
12556    <act:commodity-scu>100</act:commodity-scu>
12557    <act:code>6641</act:code>
12558    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
12559  </gnc:account>
12560  <gnc:account version="2.0.0">
12561    <act:name>Sonstige eingeschränkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)</act:name>
12562    <act:id type="new">f7c65aa1e4c3ed89e595892de1434f7d</act:id>
12563    <act:type>EXPENSE</act:type>
12564    <act:commodity>
12565      <cmdty:space>ISO4217</cmdty:space>
12566      <cmdty:id>EUR</cmdty:id>
12567    </act:commodity>
12568    <act:commodity-scu>100</act:commodity-scu>
12569    <act:code>6642</act:code>
12570    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
12571  </gnc:account>
12572  <gnc:account version="2.0.0">
12573    <act:name>Aufmerksamkeiten</act:name>
12574    <act:id type="new">258fe0caa33a51701bc4185c1f93305c</act:id>
12575    <act:type>EXPENSE</act:type>
12576    <act:commodity>
12577      <cmdty:space>ISO4217</cmdty:space>
12578      <cmdty:id>EUR</cmdty:id>
12579    </act:commodity>
12580    <act:commodity-scu>100</act:commodity-scu>
12581    <act:code>6643</act:code>
12582    <act:slots>
12583      <slot>
12584        <slot:key>tax-related</slot:key>
12585        <slot:value type="integer">1</slot:value>
12586      </slot>
12587    </act:slots>
12588    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
12589  </gnc:account>
12590  <gnc:account version="2.0.0">
12591    <act:name>Nicht abzugsfähige Bewirtungskosten</act:name>
12592    <act:id type="new">a09d04e91dcdd3b48d4b0e53b78fbf63</act:id>
12593    <act:type>EXPENSE</act:type>
12594    <act:commodity>
12595      <cmdty:space>ISO4217</cmdty:space>
12596      <cmdty:id>EUR</cmdty:id>
12597    </act:commodity>
12598    <act:commodity-scu>100</act:commodity-scu>
12599    <act:code>6644</act:code>
12600    <act:description>20% der Bewirtungskosten</act:description>
12601    <act:slots>
12602      <slot>
12603        <slot:key>tax-related</slot:key>
12604        <slot:value type="integer">1</slot:value>
12605      </slot>
12606    </act:slots>
12607    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
12608  </gnc:account>
12609  <gnc:account version="2.0.0">
12610    <act:name>Nicht abzugsfähige Betriebsausgaben aus Werbe-, Repräsentations- und Reisekosten (nicht abziehbarer Anteil)</act:name>
12611    <act:id type="new">8e93b671731af3c7e6469ba18095a050</act:id>
12612    <act:type>EXPENSE</act:type>
12613    <act:commodity>
12614      <cmdty:space>ISO4217</cmdty:space>
12615      <cmdty:id>EUR</cmdty:id>
12616    </act:commodity>
12617    <act:commodity-scu>100</act:commodity-scu>
12618    <act:code>6645</act:code>
12619    <act:slots>
12620      <slot>
12621        <slot:key>tax-related</slot:key>
12622        <slot:value type="integer">1</slot:value>
12623      </slot>
12624    </act:slots>
12625    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
12626  </gnc:account>
12627  <gnc:account version="2.0.0">
12628    <act:name>Reisekosten Arbeitnehmer</act:name>
12629    <act:id type="new">03ce1f9501fb243d08288bb02a9f431e</act:id>
12630    <act:type>EXPENSE</act:type>
12631    <act:commodity>
12632      <cmdty:space>ISO4217</cmdty:space>
12633      <cmdty:id>EUR</cmdty:id>
12634    </act:commodity>
12635    <act:commodity-scu>100</act:commodity-scu>
12636    <act:code>6650</act:code>
12637    <act:slots>
12638      <slot>
12639        <slot:key>tax-related</slot:key>
12640        <slot:value type="integer">1</slot:value>
12641      </slot>
12642    </act:slots>
12643    <act:parent type="new">c4f157aa055b2df995b3ecb00a255372</act:parent>
12644  </gnc:account>
12645  <gnc:account version="2.0.0">
12646    <act:name>Reisekosten Arbeitnehmer Übernachtungsaufwand</act:name>
12647    <act:id type="new">9f5ea185c477f76fab9d3613d57cd2ed</act:id>
12648    <act:type>EXPENSE</act:type>
12649    <act:commodity>
12650      <cmdty:space>ISO4217</cmdty:space>
12651      <cmdty:id>EUR</cmdty:id>
12652    </act:commodity>
12653    <act:commodity-scu>100</act:commodity-scu>
12654    <act:code>6660</act:code>
12655    <act:parent type="new">03ce1f9501fb243d08288bb02a9f431e</act:parent>
12656  </gnc:account>
12657  <gnc:account version="2.0.0">
12658    <act:name>Reisekosten Arbeitnehmer Fahrtkosten</act:name>
12659    <act:id type="new">ef38fa59dc24f353ca58eed4fd4598b7</act:id>
12660    <act:type>EXPENSE</act:type>
12661    <act:commodity>
12662      <cmdty:space>ISO4217</cmdty:space>
12663      <cmdty:id>EUR</cmdty:id>
12664    </act:commodity>
12665    <act:commodity-scu>100</act:commodity-scu>
12666    <act:code>6663</act:code>
12667    <act:parent type="new">03ce1f9501fb243d08288bb02a9f431e</act:parent>
12668  </gnc:account>
12669  <gnc:account version="2.0.0">
12670    <act:name>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
12671    <act:id type="new">3690b5774a7b214ca3d1d25ea7ddda2c</act:id>
12672    <act:type>EXPENSE</act:type>
12673    <act:commodity>
12674      <cmdty:space>ISO4217</cmdty:space>
12675      <cmdty:id>EUR</cmdty:id>
12676    </act:commodity>
12677    <act:commodity-scu>100</act:commodity-scu>
12678    <act:code>6664</act:code>
12679    <act:parent type="new">03ce1f9501fb243d08288bb02a9f431e</act:parent>
12680  </gnc:account>
12681  <gnc:account version="2.0.0">
12682    <act:name>Kilometergelderstattung Arbeitnehmer</act:name>
12683    <act:id type="new">481d3daffce715cb9d6a3141b9e7b0f5</act:id>
12684    <act:type>EXPENSE</act:type>
12685    <act:commodity>
12686      <cmdty:space>ISO4217</cmdty:space>
12687      <cmdty:id>EUR</cmdty:id>
12688    </act:commodity>
12689    <act:commodity-scu>100</act:commodity-scu>
12690    <act:code>6668</act:code>
12691    <act:parent type="new">03ce1f9501fb243d08288bb02a9f431e</act:parent>
12692  </gnc:account>
12693  <gnc:account version="2.0.0">
12694    <act:name>Reisekosten Unternehmer</act:name>
12695    <act:id type="new">98f2cfd54498e60e453551992e9396de</act:id>
12696    <act:type>EXPENSE</act:type>
12697    <act:commodity>
12698      <cmdty:space>ISO4217</cmdty:space>
12699      <cmdty:id>EUR</cmdty:id>
12700    </act:commodity>
12701    <act:commodity-scu>100</act:commodity-scu>
12702    <act:code>6670</act:code>
12703    <act:slots>
12704      <slot>
12705        <slot:key>tax-related</slot:key>
12706        <slot:value type="integer">1</slot:value>
12707      </slot>
12708    </act:slots>
12709    <act:parent type="new">c4f157aa055b2df995b3ecb00a255372</act:parent>
12710  </gnc:account>
12711  <gnc:account version="2.0.0">
12712    <act:name>Reisekosten Unternehmer Fahrtkosten</act:name>
12713    <act:id type="new">21b362e4c1d8e75f13c8eac7c257e731</act:id>
12714    <act:type>EXPENSE</act:type>
12715    <act:commodity>
12716      <cmdty:space>ISO4217</cmdty:space>
12717      <cmdty:id>EUR</cmdty:id>
12718    </act:commodity>
12719    <act:commodity-scu>100</act:commodity-scu>
12720    <act:code>6673</act:code>
12721    <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
12722  </gnc:account>
12723  <gnc:account version="2.0.0">
12724    <act:name>Reisekosten Unternehmer Verpflegungsmehraufwand</act:name>
12725    <act:id type="new">1f4501027152a2c991871b11af315a86</act:id>
12726    <act:type>EXPENSE</act:type>
12727    <act:commodity>
12728      <cmdty:space>ISO4217</cmdty:space>
12729      <cmdty:id>EUR</cmdty:id>
12730    </act:commodity>
12731    <act:commodity-scu>100</act:commodity-scu>
12732    <act:code>6674</act:code>
12733    <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
12734  </gnc:account>
12735  <gnc:account version="2.0.0">
12736    <act:name>Reisekosten Unternehmer Übernachtungsaufwand</act:name>
12737    <act:id type="new">ec5060c7937a19f46dec14e055844a73</act:id>
12738    <act:type>EXPENSE</act:type>
12739    <act:commodity>
12740      <cmdty:space>ISO4217</cmdty:space>
12741      <cmdty:id>EUR</cmdty:id>
12742    </act:commodity>
12743    <act:commodity-scu>100</act:commodity-scu>
12744    <act:code>6680</act:code>
12745    <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
12746  </gnc:account>
12747  <gnc:account version="2.0.0">
12748    <act:name>Fahrten zwischen Wohnung und Arbeitsstätte (abziehbarer Anteil)</act:name>
12749    <act:id type="new">21bab4bc2ec9de58da3936a5c1cde062</act:id>
12750    <act:type>EXPENSE</act:type>
12751    <act:commodity>
12752      <cmdty:space>ISO4217</cmdty:space>
12753      <cmdty:id>EUR</cmdty:id>
12754    </act:commodity>
12755    <act:commodity-scu>100</act:commodity-scu>
12756    <act:code>6688</act:code>
12757    <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
12758  </gnc:account>
12759  <gnc:account version="2.0.0">
12760    <act:name>Fahrten zwischen Wohnung und Arbeitsstätte (nicht abziehbarer Anteil)</act:name>
12761    <act:id type="new">e1d310d113198de82c883c990f45c0c9</act:id>
12762    <act:type>EXPENSE</act:type>
12763    <act:commodity>
12764      <cmdty:space>ISO4217</cmdty:space>
12765      <cmdty:id>EUR</cmdty:id>
12766    </act:commodity>
12767    <act:commodity-scu>100</act:commodity-scu>
12768    <act:code>6689</act:code>
12769    <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
12770  </gnc:account>
12771  <gnc:account version="2.0.0">
12772    <act:name>Fahrten Wohnung zwischen Wohnung und Arbeitsstätte (Haben)</act:name>
12773    <act:id type="new">d3319b0c0ee3501a4ad454bf51a775b4</act:id>
12774    <act:type>EXPENSE</act:type>
12775    <act:commodity>
12776      <cmdty:space>ISO4217</cmdty:space>
12777      <cmdty:id>EUR</cmdty:id>
12778    </act:commodity>
12779    <act:commodity-scu>100</act:commodity-scu>
12780    <act:code>6690</act:code>
12781    <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
12782  </gnc:account>
12783  <gnc:account version="2.0.0">
12784    <act:name>8) verschiedene betriebliche Kosten</act:name>
12785    <act:id type="new">34be7b6c3246314364ef3ad2c6aead4c</act:id>
12786    <act:type>EXPENSE</act:type>
12787    <act:commodity>
12788      <cmdty:space>ISO4217</cmdty:space>
12789      <cmdty:id>EUR</cmdty:id>
12790    </act:commodity>
12791    <act:commodity-scu>100</act:commodity-scu>
12792    <act:description>allg. Verwaltungskosten</act:description>
12793    <act:slots>
12794      <slot>
12795        <slot:key>placeholder</slot:key>
12796        <slot:value type="string">true</slot:value>
12797      </slot>
12798    </act:slots>
12799    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
12800  </gnc:account>
12801  <gnc:account version="2.0.0">
12802    <act:name>Porto</act:name>
12803    <act:id type="new">650ff8bf8093ccdf22967ea2170d4662</act:id>
12804    <act:type>EXPENSE</act:type>
12805    <act:commodity>
12806      <cmdty:space>ISO4217</cmdty:space>
12807      <cmdty:id>EUR</cmdty:id>
12808    </act:commodity>
12809    <act:commodity-scu>100</act:commodity-scu>
12810    <act:code>6800</act:code>
12811    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
12812  </gnc:account>
12813  <gnc:account version="2.0.0">
12814    <act:name>Telefon</act:name>
12815    <act:id type="new">70679407bd887c210be18b13ecd2e993</act:id>
12816    <act:type>EXPENSE</act:type>
12817    <act:commodity>
12818      <cmdty:space>ISO4217</cmdty:space>
12819      <cmdty:id>EUR</cmdty:id>
12820    </act:commodity>
12821    <act:commodity-scu>100</act:commodity-scu>
12822    <act:code>6805</act:code>
12823    <act:slots>
12824      <slot>
12825        <slot:key>tax-related</slot:key>
12826        <slot:value type="integer">1</slot:value>
12827      </slot>
12828    </act:slots>
12829    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
12830  </gnc:account>
12831  <gnc:account version="2.0.0">
12832    <act:name>Telefax und Internetkosten</act:name>
12833    <act:id type="new">f610d9e35ca581d6f9bb10ba5e7c1dc4</act:id>
12834    <act:type>EXPENSE</act:type>
12835    <act:commodity>
12836      <cmdty:space>ISO4217</cmdty:space>
12837      <cmdty:id>EUR</cmdty:id>
12838    </act:commodity>
12839    <act:commodity-scu>100</act:commodity-scu>
12840    <act:code>6810</act:code>
12841    <act:slots>
12842      <slot>
12843        <slot:key>tax-related</slot:key>
12844        <slot:value type="integer">1</slot:value>
12845      </slot>
12846    </act:slots>
12847    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
12848  </gnc:account>
12849  <gnc:account version="2.0.0">
12850    <act:name>Bürobedarf</act:name>
12851    <act:id type="new">2221c8cff3d810a4bae301c8b49fc2d7</act:id>
12852    <act:type>EXPENSE</act:type>
12853    <act:commodity>
12854      <cmdty:space>ISO4217</cmdty:space>
12855      <cmdty:id>EUR</cmdty:id>
12856    </act:commodity>
12857    <act:commodity-scu>100</act:commodity-scu>
12858    <act:code>6815</act:code>
12859    <act:slots>
12860      <slot>
12861        <slot:key>tax-related</slot:key>
12862        <slot:value type="integer">1</slot:value>
12863      </slot>
12864    </act:slots>
12865    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
12866  </gnc:account>
12867  <gnc:account version="2.0.0">
12868    <act:name>Zeitschriften, Bücher</act:name>
12869    <act:id type="new">cb4bef387198c244d4c3b325dd517fb5</act:id>
12870    <act:type>EXPENSE</act:type>
12871    <act:commodity>
12872      <cmdty:space>ISO4217</cmdty:space>
12873      <cmdty:id>EUR</cmdty:id>
12874    </act:commodity>
12875    <act:commodity-scu>100</act:commodity-scu>
12876    <act:code>6820</act:code>
12877    <act:slots>
12878      <slot>
12879        <slot:key>tax-related</slot:key>
12880        <slot:value type="integer">1</slot:value>
12881      </slot>
12882    </act:slots>
12883    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
12884  </gnc:account>
12885  <gnc:account version="2.0.0">
12886    <act:name>Fortbildungskosten</act:name>
12887    <act:id type="new">99f7e61a734cfa3e5c4b75505763507f</act:id>
12888    <act:type>EXPENSE</act:type>
12889    <act:commodity>
12890      <cmdty:space>ISO4217</cmdty:space>
12891      <cmdty:id>EUR</cmdty:id>
12892    </act:commodity>
12893    <act:commodity-scu>100</act:commodity-scu>
12894    <act:code>6821</act:code>
12895    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
12896  </gnc:account>
12897  <gnc:account version="2.0.0">
12898    <act:name>Freiwillige Sozialleistungen</act:name>
12899    <act:id type="new">22feccd4f438a201bc974eb7449018c5</act:id>
12900    <act:type>EXPENSE</act:type>
12901    <act:commodity>
12902      <cmdty:space>ISO4217</cmdty:space>
12903      <cmdty:id>EUR</cmdty:id>
12904    </act:commodity>
12905    <act:commodity-scu>100</act:commodity-scu>
12906    <act:code>6822</act:code>
12907    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
12908  </gnc:account>
12909  <gnc:account version="2.0.0">
12910    <act:name>Vergütungen an Mitunternehmer §15 EStG</act:name>
12911    <act:id type="new">0ef8fe246edc5c9ee726d20851ef7afa</act:id>
12912    <act:type>EXPENSE</act:type>
12913    <act:commodity>
12914      <cmdty:space>ISO4217</cmdty:space>
12915      <cmdty:id>EUR</cmdty:id>
12916    </act:commodity>
12917    <act:commodity-scu>100</act:commodity-scu>
12918    <act:code>6823</act:code>
12919    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
12920  </gnc:account>
12921  <gnc:account version="2.0.0">
12922    <act:name>Haftungsvergütung an Mitunternehmer §15 EStG</act:name>
12923    <act:id type="new">2b14079ef17c0b9aab0bb80aa9eb4702</act:id>
12924    <act:type>EXPENSE</act:type>
12925    <act:commodity>
12926      <cmdty:space>ISO4217</cmdty:space>
12927      <cmdty:id>EUR</cmdty:id>
12928    </act:commodity>
12929    <act:commodity-scu>100</act:commodity-scu>
12930    <act:code>6824</act:code>
12931    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
12932  </gnc:account>
12933  <gnc:account version="2.0.0">
12934    <act:name>Rechts- und Beratungskosten</act:name>
12935    <act:id type="new">c6b2d3528bcd559dda327c4475db3d4f</act:id>
12936    <act:type>EXPENSE</act:type>
12937    <act:commodity>
12938      <cmdty:space>ISO4217</cmdty:space>
12939      <cmdty:id>EUR</cmdty:id>
12940    </act:commodity>
12941    <act:commodity-scu>100</act:commodity-scu>
12942    <act:code>6825</act:code>
12943    <act:slots>
12944      <slot>
12945        <slot:key>tax-related</slot:key>
12946        <slot:value type="integer">1</slot:value>
12947      </slot>
12948    </act:slots>
12949    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
12950  </gnc:account>
12951  <gnc:account version="2.0.0">
12952    <act:name>Abschluß- und Prüfungskosten</act:name>
12953    <act:id type="new">0a45ddd44e05c5daa293526d57a82346</act:id>
12954    <act:type>EXPENSE</act:type>
12955    <act:commodity>
12956      <cmdty:space>ISO4217</cmdty:space>
12957      <cmdty:id>EUR</cmdty:id>
12958    </act:commodity>
12959    <act:commodity-scu>100</act:commodity-scu>
12960    <act:code>6827</act:code>
12961    <act:slots>
12962      <slot>
12963        <slot:key>tax-related</slot:key>
12964        <slot:value type="integer">1</slot:value>
12965      </slot>
12966    </act:slots>
12967    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
12968  </gnc:account>
12969  <gnc:account version="2.0.0">
12970    <act:name>Buchführungskosten</act:name>
12971    <act:id type="new">a24c420128f82f4d97c123eb5d6eb7dc</act:id>
12972    <act:type>EXPENSE</act:type>
12973    <act:commodity>
12974      <cmdty:space>ISO4217</cmdty:space>
12975      <cmdty:id>EUR</cmdty:id>
12976    </act:commodity>
12977    <act:commodity-scu>100</act:commodity-scu>
12978    <act:code>6830</act:code>
12979    <act:slots>
12980      <slot>
12981        <slot:key>tax-related</slot:key>
12982        <slot:value type="integer">1</slot:value>
12983      </slot>
12984    </act:slots>
12985    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
12986  </gnc:account>
12987  <gnc:account version="2.0.0">
12988    <act:name>Mieten für Einrichtungen</act:name>
12989    <act:id type="new">db7c598d5f21370fe0d93abb5eecd891</act:id>
12990    <act:type>EXPENSE</act:type>
12991    <act:commodity>
12992      <cmdty:space>ISO4217</cmdty:space>
12993      <cmdty:id>EUR</cmdty:id>
12994    </act:commodity>
12995    <act:commodity-scu>100</act:commodity-scu>
12996    <act:code>6835</act:code>
12997    <act:slots>
12998      <slot>
12999        <slot:key>tax-related</slot:key>
13000        <slot:value type="integer">1</slot:value>
13001      </slot>
13002    </act:slots>
13003    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
13004  </gnc:account>
13005  <gnc:account version="2.0.0">
13006    <act:name>Gewerbesteuerlich zu berücksichtigende Miete für Einrichtungen §8 GewStG</act:name>
13007    <act:id type="new">acc87728d36607261557e9daaa426b83</act:id>
13008    <act:type>EXPENSE</act:type>
13009    <act:commodity>
13010      <cmdty:space>ISO4217</cmdty:space>
13011      <cmdty:id>EUR</cmdty:id>
13012    </act:commodity>
13013    <act:commodity-scu>100</act:commodity-scu>
13014    <act:code>6839</act:code>
13015    <act:parent type="new">db7c598d5f21370fe0d93abb5eecd891</act:parent>
13016  </gnc:account>
13017  <gnc:account version="2.0.0">
13018    <act:name>Mietleasing</act:name>
13019    <act:id type="new">0cd495cd4ee05f9d842a95fd5579bec8</act:id>
13020    <act:type>EXPENSE</act:type>
13021    <act:commodity>
13022      <cmdty:space>ISO4217</cmdty:space>
13023      <cmdty:id>EUR</cmdty:id>
13024    </act:commodity>
13025    <act:commodity-scu>100</act:commodity-scu>
13026    <act:code>6840</act:code>
13027    <act:description>Siehe auch 6498</act:description>
13028    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
13029  </gnc:account>
13030  <gnc:account version="2.0.0">
13031    <act:name>Gewerbesteuerlich zu berücksichtigendes Mietleasing §8 GewStG</act:name>
13032    <act:id type="new">8e559eae0ee39e2c548f4e6c7146123f</act:id>
13033    <act:type>EXPENSE</act:type>
13034    <act:commodity>
13035      <cmdty:space>ISO4217</cmdty:space>
13036      <cmdty:id>EUR</cmdty:id>
13037    </act:commodity>
13038    <act:commodity-scu>100</act:commodity-scu>
13039    <act:code>6844</act:code>
13040    <act:parent type="new">0cd495cd4ee05f9d842a95fd5579bec8</act:parent>
13041  </gnc:account>
13042  <gnc:account version="2.0.0">
13043    <act:name>Werkzeuge und Kleingeräte</act:name>
13044    <act:id type="new">e05803ace6b01012d741a9b390a427f9</act:id>
13045    <act:type>EXPENSE</act:type>
13046    <act:commodity>
13047      <cmdty:space>ISO4217</cmdty:space>
13048      <cmdty:id>EUR</cmdty:id>
13049    </act:commodity>
13050    <act:commodity-scu>100</act:commodity-scu>
13051    <act:code>6845</act:code>
13052    <act:slots>
13053      <slot>
13054        <slot:key>tax-related</slot:key>
13055        <slot:value type="integer">1</slot:value>
13056      </slot>
13057    </act:slots>
13058    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
13059  </gnc:account>
13060  <gnc:account version="2.0.0">
13061    <act:name>Sonstiger Betriebsbedarf</act:name>
13062    <act:id type="new">7d1c28e38e25d2b36ada936a584c54a7</act:id>
13063    <act:type>EXPENSE</act:type>
13064    <act:commodity>
13065      <cmdty:space>ISO4217</cmdty:space>
13066      <cmdty:id>EUR</cmdty:id>
13067    </act:commodity>
13068    <act:commodity-scu>100</act:commodity-scu>
13069    <act:code>6850</act:code>
13070    <act:slots>
13071      <slot>
13072        <slot:key>tax-related</slot:key>
13073        <slot:value type="integer">1</slot:value>
13074      </slot>
13075    </act:slots>
13076    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
13077  </gnc:account>
13078  <gnc:account version="2.0.0">
13079    <act:name>Nebenkosten des Geldverkehrs</act:name>
13080    <act:id type="new">44eb5bed859eb08a5827f21a47dcf71a</act:id>
13081    <act:type>EXPENSE</act:type>
13082    <act:commodity>
13083      <cmdty:space>ISO4217</cmdty:space>
13084      <cmdty:id>EUR</cmdty:id>
13085    </act:commodity>
13086    <act:commodity-scu>100</act:commodity-scu>
13087    <act:code>6855</act:code>
13088    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
13089  </gnc:account>
13090  <gnc:account version="2.0.0">
13091    <act:name>Aufwendungen aus Anteilen an Kapitalgesellschaften 100 %/ 50 % nicht abzugsfähig (inländische Kap.Ges.)</act:name>
13092    <act:id type="new">7beb322246f002bd4296c28dbddd499d</act:id>
13093    <act:type>EXPENSE</act:type>
13094    <act:commodity>
13095      <cmdty:space>ISO4217</cmdty:space>
13096      <cmdty:id>EUR</cmdty:id>
13097    </act:commodity>
13098    <act:commodity-scu>100</act:commodity-scu>
13099    <act:code>6856</act:code>
13100    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
13101  </gnc:account>
13102  <gnc:account version="2.0.0">
13103    <act:name>Aufwendungen aus der Veräußerung von Anteilen an Kapitalgesellschaften 100 %/50 % nicht abzugsfähig</act:name>
13104    <act:id type="new">f47307d6e04a1b6505f3cb25663e5eb6</act:id>
13105    <act:type>EXPENSE</act:type>
13106    <act:commodity>
13107      <cmdty:space>ISO4217</cmdty:space>
13108      <cmdty:id>EUR</cmdty:id>
13109    </act:commodity>
13110    <act:commodity-scu>100</act:commodity-scu>
13111    <act:code>6857</act:code>
13112    <act:description>inländische Kap.Ges.</act:description>
13113    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
13114  </gnc:account>
13115  <gnc:account version="2.0.0">
13116    <act:name>Aufwendungen für Abraum- und Abfallbeseitigung</act:name>
13117    <act:id type="new">297bc769e47a9de3f3a79d80d738be12</act:id>
13118    <act:type>EXPENSE</act:type>
13119    <act:commodity>
13120      <cmdty:space>ISO4217</cmdty:space>
13121      <cmdty:id>EUR</cmdty:id>
13122    </act:commodity>
13123    <act:commodity-scu>100</act:commodity-scu>
13124    <act:code>6859</act:code>
13125    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
13126  </gnc:account>
13127  <gnc:account version="2.0.0">
13128    <act:name>Nicht abziehbare Vorsteuer</act:name>
13129    <act:id type="new">409e30043821b8a8cc676a839f7ad79c</act:id>
13130    <act:type>EXPENSE</act:type>
13131    <act:commodity>
13132      <cmdty:space>ISO4217</cmdty:space>
13133      <cmdty:id>EUR</cmdty:id>
13134    </act:commodity>
13135    <act:commodity-scu>100</act:commodity-scu>
13136    <act:code>6860</act:code>
13137    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
13138  </gnc:account>
13139  <gnc:account version="2.0.0">
13140    <act:name>Nicht abziehbare Vorsteuer 7%</act:name>
13141    <act:id type="new">af952f3fad333029c06aaa880d0c243b</act:id>
13142    <act:type>EXPENSE</act:type>
13143    <act:commodity>
13144      <cmdty:space>ISO4217</cmdty:space>
13145      <cmdty:id>EUR</cmdty:id>
13146    </act:commodity>
13147    <act:commodity-scu>100</act:commodity-scu>
13148    <act:code>6865</act:code>
13149    <act:parent type="new">409e30043821b8a8cc676a839f7ad79c</act:parent>
13150  </gnc:account>
13151  <gnc:account version="2.0.0">
13152    <act:name>Nicht abziehbare Vorsteuer 16%</act:name>
13153    <act:id type="new">0fa17f3721cfdbee57682773a67bae9c</act:id>
13154    <act:type>EXPENSE</act:type>
13155    <act:commodity>
13156      <cmdty:space>ISO4217</cmdty:space>
13157      <cmdty:id>EUR</cmdty:id>
13158    </act:commodity>
13159    <act:commodity-scu>100</act:commodity-scu>
13160    <act:code>6870</act:code>
13161    <act:parent type="new">409e30043821b8a8cc676a839f7ad79c</act:parent>
13162  </gnc:account>
13163  <gnc:account version="2.0.0">
13164    <act:name>Nicht abziehbare Hälfte der Aufsichtsratsvergütungen</act:name>
13165    <act:id type="new">45e0300b7a2ab7021760b47ee8ae9b37</act:id>
13166    <act:type>EXPENSE</act:type>
13167    <act:commodity>
13168      <cmdty:space>ISO4217</cmdty:space>
13169      <cmdty:id>EUR</cmdty:id>
13170    </act:commodity>
13171    <act:commodity-scu>100</act:commodity-scu>
13172    <act:code>6875</act:code>
13173    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
13174  </gnc:account>
13175  <gnc:account version="2.0.0">
13176    <act:name>Abziehbare Aufsichtsratsvergütungen</act:name>
13177    <act:id type="new">210fec9cbfd08595f74e7cc5b419b5f3</act:id>
13178    <act:type>EXPENSE</act:type>
13179    <act:commodity>
13180      <cmdty:space>ISO4217</cmdty:space>
13181      <cmdty:id>EUR</cmdty:id>
13182    </act:commodity>
13183    <act:commodity-scu>100</act:commodity-scu>
13184    <act:code>6876</act:code>
13185    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
13186  </gnc:account>
13187  <gnc:account version="2.0.0">
13188    <act:name>sonstige betriebliche Aufwendungen</act:name>
13189    <act:id type="new">a68fab40b7f841b6f098a05d45916099</act:id>
13190    <act:type>EXPENSE</act:type>
13191    <act:commodity>
13192      <cmdty:space>ISO4217</cmdty:space>
13193      <cmdty:id>EUR</cmdty:id>
13194    </act:commodity>
13195    <act:commodity-scu>100</act:commodity-scu>
13196    <act:code>6300</act:code>
13197    <act:slots>
13198      <slot>
13199        <slot:key>tax-related</slot:key>
13200        <slot:value type="integer">1</slot:value>
13201      </slot>
13202    </act:slots>
13203    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
13204  </gnc:account>
13205  <gnc:account version="2.0.0">
13206    <act:name>Fremdleistungen und Fremdarbeiten</act:name>
13207    <act:id type="new">919e23f97a18a15ffafc63f6e7350222</act:id>
13208    <act:type>EXPENSE</act:type>
13209    <act:commodity>
13210      <cmdty:space>ISO4217</cmdty:space>
13211      <cmdty:id>EUR</cmdty:id>
13212    </act:commodity>
13213    <act:commodity-scu>100</act:commodity-scu>
13214    <act:code>6303</act:code>
13215    <act:parent type="new">a68fab40b7f841b6f098a05d45916099</act:parent>
13216  </gnc:account>
13217  <gnc:account version="2.0.0">
13218    <act:name>Sonstige betriebl.u.regelm.Aufwendungen</act:name>
13219    <act:id type="new">96b74a97ef5abc059013eb2598036be8</act:id>
13220    <act:type>EXPENSE</act:type>
13221    <act:commodity>
13222      <cmdty:space>ISO4217</cmdty:space>
13223      <cmdty:id>EUR</cmdty:id>
13224    </act:commodity>
13225    <act:commodity-scu>100</act:commodity-scu>
13226    <act:code>6304</act:code>
13227    <act:parent type="new">a68fab40b7f841b6f098a05d45916099</act:parent>
13228  </gnc:account>
13229  <gnc:account version="2.0.0">
13230    <act:name>5) Fahrzeugkosten</act:name>
13231    <act:id type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:id>
13232    <act:type>EXPENSE</act:type>
13233    <act:commodity>
13234      <cmdty:space>ISO4217</cmdty:space>
13235      <cmdty:id>EUR</cmdty:id>
13236    </act:commodity>
13237    <act:commodity-scu>100</act:commodity-scu>
13238    <act:code>6500</act:code>
13239    <act:slots>
13240      <slot>
13241        <slot:key>tax-related</slot:key>
13242        <slot:value type="integer">1</slot:value>
13243      </slot>
13244    </act:slots>
13245    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
13246  </gnc:account>
13247  <gnc:account version="2.0.0">
13248    <act:name>Kfz-Versicherungen</act:name>
13249    <act:id type="new">e372143fdb11893eaa5ceadb0e65bf2a</act:id>
13250    <act:type>EXPENSE</act:type>
13251    <act:commodity>
13252      <cmdty:space>ISO4217</cmdty:space>
13253      <cmdty:id>EUR</cmdty:id>
13254    </act:commodity>
13255    <act:commodity-scu>100</act:commodity-scu>
13256    <act:code>6520</act:code>
13257    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
13258  </gnc:account>
13259  <gnc:account version="2.0.0">
13260    <act:name>Laufende Kfz-Betriebskosten</act:name>
13261    <act:id type="new">9f985712d629836f14a1b3ac5e6888dc</act:id>
13262    <act:type>EXPENSE</act:type>
13263    <act:commodity>
13264      <cmdty:space>ISO4217</cmdty:space>
13265      <cmdty:id>EUR</cmdty:id>
13266    </act:commodity>
13267    <act:commodity-scu>100</act:commodity-scu>
13268    <act:code>6530</act:code>
13269    <act:slots>
13270      <slot>
13271        <slot:key>tax-related</slot:key>
13272        <slot:value type="integer">1</slot:value>
13273      </slot>
13274    </act:slots>
13275    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
13276  </gnc:account>
13277  <gnc:account version="2.0.0">
13278    <act:name>Kfz-Reparaturen</act:name>
13279    <act:id type="new">2466cf3d44b832aeb8f2aa15abd296e5</act:id>
13280    <act:type>EXPENSE</act:type>
13281    <act:commodity>
13282      <cmdty:space>ISO4217</cmdty:space>
13283      <cmdty:id>EUR</cmdty:id>
13284    </act:commodity>
13285    <act:commodity-scu>100</act:commodity-scu>
13286    <act:code>6540</act:code>
13287    <act:slots>
13288      <slot>
13289        <slot:key>tax-related</slot:key>
13290        <slot:value type="integer">1</slot:value>
13291      </slot>
13292    </act:slots>
13293    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
13294  </gnc:account>
13295  <gnc:account version="2.0.0">
13296    <act:name>Garagenmiete</act:name>
13297    <act:id type="new">ce87091ed71a47b61fcfbe6496e4e366</act:id>
13298    <act:type>EXPENSE</act:type>
13299    <act:commodity>
13300      <cmdty:space>ISO4217</cmdty:space>
13301      <cmdty:id>EUR</cmdty:id>
13302    </act:commodity>
13303    <act:commodity-scu>100</act:commodity-scu>
13304    <act:code>6550</act:code>
13305    <act:slots>
13306      <slot>
13307        <slot:key>tax-related</slot:key>
13308        <slot:value type="integer">1</slot:value>
13309      </slot>
13310    </act:slots>
13311    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
13312  </gnc:account>
13313  <gnc:account version="2.0.0">
13314    <act:name>Leasingfahrzeugkosten</act:name>
13315    <act:id type="new">e50e36067ac6cc3efd0ca87933f69190</act:id>
13316    <act:type>EXPENSE</act:type>
13317    <act:commodity>
13318      <cmdty:space>ISO4217</cmdty:space>
13319      <cmdty:id>EUR</cmdty:id>
13320    </act:commodity>
13321    <act:commodity-scu>100</act:commodity-scu>
13322    <act:code>6560</act:code>
13323    <act:slots>
13324      <slot>
13325        <slot:key>tax-related</slot:key>
13326        <slot:value type="integer">1</slot:value>
13327      </slot>
13328    </act:slots>
13329    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
13330  </gnc:account>
13331  <gnc:account version="2.0.0">
13332    <act:name>Sonstige Kfz-Kosten</act:name>
13333    <act:id type="new">32c57509c7ea9f75a13e5ddfd2881903</act:id>
13334    <act:type>EXPENSE</act:type>
13335    <act:commodity>
13336      <cmdty:space>ISO4217</cmdty:space>
13337      <cmdty:id>EUR</cmdty:id>
13338    </act:commodity>
13339    <act:commodity-scu>100</act:commodity-scu>
13340    <act:code>6570</act:code>
13341    <act:slots>
13342      <slot>
13343        <slot:key>tax-related</slot:key>
13344        <slot:value type="integer">1</slot:value>
13345      </slot>
13346    </act:slots>
13347    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
13348  </gnc:account>
13349  <gnc:account version="2.0.0">
13350    <act:name>Mautgebühren</act:name>
13351    <act:id type="new">b03949fef50b5655c42323b71602e488</act:id>
13352    <act:type>EXPENSE</act:type>
13353    <act:commodity>
13354      <cmdty:space>ISO4217</cmdty:space>
13355      <cmdty:id>EUR</cmdty:id>
13356    </act:commodity>
13357    <act:commodity-scu>100</act:commodity-scu>
13358    <act:code>6580</act:code>
13359    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
13360  </gnc:account>
13361  <gnc:account version="2.0.0">
13362    <act:name>Kfz-Kosten für betrieblich genutzte, zum Privatvermögen gehörende Kraftfahrzeuge</act:name>
13363    <act:id type="new">395107ca46dc20f69a86b070b0aea713</act:id>
13364    <act:type>EXPENSE</act:type>
13365    <act:commodity>
13366      <cmdty:space>ISO4217</cmdty:space>
13367      <cmdty:id>EUR</cmdty:id>
13368    </act:commodity>
13369    <act:commodity-scu>100</act:commodity-scu>
13370    <act:code>6590</act:code>
13371    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
13372  </gnc:account>
13373  <gnc:account version="2.0.0">
13374    <act:name>Fremdfahrzeugkosten</act:name>
13375    <act:id type="new">6d6aa1a0a5177fc69aed2328b236abdd</act:id>
13376    <act:type>EXPENSE</act:type>
13377    <act:commodity>
13378      <cmdty:space>ISO4217</cmdty:space>
13379      <cmdty:id>EUR</cmdty:id>
13380    </act:commodity>
13381    <act:commodity-scu>100</act:commodity-scu>
13382    <act:code>6595</act:code>
13383    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
13384  </gnc:account>
13385  <gnc:account version="2.0.0">
13386    <act:name>7) Kosten der Warenabgabe</act:name>
13387    <act:id type="new">f426b343a06164be037f65c82153a874</act:id>
13388    <act:type>EXPENSE</act:type>
13389    <act:commodity>
13390      <cmdty:space>ISO4217</cmdty:space>
13391      <cmdty:id>EUR</cmdty:id>
13392    </act:commodity>
13393    <act:commodity-scu>100</act:commodity-scu>
13394    <act:code>6700</act:code>
13395    <act:description>Vertriebskosten</act:description>
13396    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
13397  </gnc:account>
13398  <gnc:account version="2.0.0">
13399    <act:name>Verpackungsmaterial</act:name>
13400    <act:id type="new">f8f3e2cbfb60c11ff0ad4da57b5e892f</act:id>
13401    <act:type>EXPENSE</act:type>
13402    <act:commodity>
13403      <cmdty:space>ISO4217</cmdty:space>
13404      <cmdty:id>EUR</cmdty:id>
13405    </act:commodity>
13406    <act:commodity-scu>100</act:commodity-scu>
13407    <act:code>6710</act:code>
13408    <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
13409  </gnc:account>
13410  <gnc:account version="2.0.0">
13411    <act:name>Ausgangsfrachten</act:name>
13412    <act:id type="new">8e2478b0f84490bd038922985731589a</act:id>
13413    <act:type>EXPENSE</act:type>
13414    <act:commodity>
13415      <cmdty:space>ISO4217</cmdty:space>
13416      <cmdty:id>EUR</cmdty:id>
13417    </act:commodity>
13418    <act:commodity-scu>100</act:commodity-scu>
13419    <act:code>6740</act:code>
13420    <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
13421  </gnc:account>
13422  <gnc:account version="2.0.0">
13423    <act:name>Transportversicherungen</act:name>
13424    <act:id type="new">31f7c5cead72323f6eb941e78cfa0633</act:id>
13425    <act:type>EXPENSE</act:type>
13426    <act:commodity>
13427      <cmdty:space>ISO4217</cmdty:space>
13428      <cmdty:id>EUR</cmdty:id>
13429    </act:commodity>
13430    <act:commodity-scu>100</act:commodity-scu>
13431    <act:code>6760</act:code>
13432    <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
13433  </gnc:account>
13434  <gnc:account version="2.0.0">
13435    <act:name>Verkaufsprovisionen</act:name>
13436    <act:id type="new">4cd98cc73bd54c99cce8d019d4a657d0</act:id>
13437    <act:type>EXPENSE</act:type>
13438    <act:commodity>
13439      <cmdty:space>ISO4217</cmdty:space>
13440      <cmdty:id>EUR</cmdty:id>
13441    </act:commodity>
13442    <act:commodity-scu>100</act:commodity-scu>
13443    <act:code>6770</act:code>
13444    <act:slots>
13445      <slot>
13446        <slot:key>tax-related</slot:key>
13447        <slot:value type="integer">1</slot:value>
13448      </slot>
13449    </act:slots>
13450    <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
13451  </gnc:account>
13452  <gnc:account version="2.0.0">
13453    <act:name>Fremdarbeiten (Vertrieb)</act:name>
13454    <act:id type="new">a30405fee0acc89fcf1f28f3763b719d</act:id>
13455    <act:type>EXPENSE</act:type>
13456    <act:commodity>
13457      <cmdty:space>ISO4217</cmdty:space>
13458      <cmdty:id>EUR</cmdty:id>
13459    </act:commodity>
13460    <act:commodity-scu>100</act:commodity-scu>
13461    <act:code>6780</act:code>
13462    <act:slots>
13463      <slot>
13464        <slot:key>tax-related</slot:key>
13465        <slot:value type="integer">1</slot:value>
13466      </slot>
13467    </act:slots>
13468    <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
13469  </gnc:account>
13470  <gnc:account version="2.0.0">
13471    <act:name>Aufwand für Gewährleistung</act:name>
13472    <act:id type="new">4f62e5bc3d3166237c90cfdad7c59879</act:id>
13473    <act:type>EXPENSE</act:type>
13474    <act:commodity>
13475      <cmdty:space>ISO4217</cmdty:space>
13476      <cmdty:id>EUR</cmdty:id>
13477    </act:commodity>
13478    <act:commodity-scu>100</act:commodity-scu>
13479    <act:code>6790</act:code>
13480    <act:slots>
13481      <slot>
13482        <slot:key>tax-related</slot:key>
13483        <slot:value type="integer">1</slot:value>
13484      </slot>
13485    </act:slots>
13486    <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
13487  </gnc:account>
13488  <gnc:account version="2.0.0">
13489    <act:name>Aufwendungen aus Kursdifferenzen</act:name>
13490    <act:id type="new">00c7e61255603682c8bf7af5368a2dfc</act:id>
13491    <act:type>EXPENSE</act:type>
13492    <act:commodity>
13493      <cmdty:space>ISO4217</cmdty:space>
13494      <cmdty:id>EUR</cmdty:id>
13495    </act:commodity>
13496    <act:commodity-scu>100</act:commodity-scu>
13497    <act:code>6880</act:code>
13498    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
13499  </gnc:account>
13500  <gnc:account version="2.0.0">
13501    <act:name>Aufwendungen aus der Währungsumstellung auf den Euro (Art. 43 Abs. 1 EGHGB)</act:name>
13502    <act:id type="new">fa7e2262a96d9e5b4553cc596cf8a20e</act:id>
13503    <act:type>EXPENSE</act:type>
13504    <act:commodity>
13505      <cmdty:space>ISO4217</cmdty:space>
13506      <cmdty:id>EUR</cmdty:id>
13507    </act:commodity>
13508    <act:commodity-scu>100</act:commodity-scu>
13509    <act:code>6882</act:code>
13510    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
13511  </gnc:account>
13512  <gnc:account version="2.0.0">
13513    <act:name>Aufwendungen aus Bewertung Finanzmittelfonds</act:name>
13514    <act:id type="new">5b46fa7a80c8383b7817987ffdc2d41a</act:id>
13515    <act:type>EXPENSE</act:type>
13516    <act:commodity>
13517      <cmdty:space>ISO4217</cmdty:space>
13518      <cmdty:id>EUR</cmdty:id>
13519    </act:commodity>
13520    <act:commodity-scu>100</act:commodity-scu>
13521    <act:code>6883</act:code>
13522    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
13523  </gnc:account>
13524  <gnc:account version="2.0.0">
13525    <act:name>b) Verluste aus dem Abgang von Gegenständen des Anlagevermögens</act:name>
13526    <act:id type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:id>
13527    <act:type>EXPENSE</act:type>
13528    <act:commodity>
13529      <cmdty:space>ISO4217</cmdty:space>
13530      <cmdty:id>EUR</cmdty:id>
13531    </act:commodity>
13532    <act:commodity-scu>100</act:commodity-scu>
13533    <act:slots>
13534      <slot>
13535        <slot:key>placeholder</slot:key>
13536        <slot:value type="string">true</slot:value>
13537      </slot>
13538    </act:slots>
13539    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
13540  </gnc:account>
13541  <gnc:account version="2.0.0">
13542    <act:name>Erlöse aus Verkäufen Sachanlagevermögen steuerfrei §4 Nr. 1a UStG</act:name>
13543    <act:id type="new">3ed8139edb0209b9ecccfc8b2e60e90a</act:id>
13544    <act:type>EXPENSE</act:type>
13545    <act:commodity>
13546      <cmdty:space>ISO4217</cmdty:space>
13547      <cmdty:id>EUR</cmdty:id>
13548    </act:commodity>
13549    <act:commodity-scu>100</act:commodity-scu>
13550    <act:code>6884</act:code>
13551    <act:description>bei Buchverlust</act:description>
13552    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
13553  </gnc:account>
13554  <gnc:account version="2.0.0">
13555    <act:name>Erlöse aus Verkäufen Sachanlagevermögen 16% USt</act:name>
13556    <act:id type="new">187525b967b669624823c158eca38554</act:id>
13557    <act:type>EXPENSE</act:type>
13558    <act:commodity>
13559      <cmdty:space>ISO4217</cmdty:space>
13560      <cmdty:id>EUR</cmdty:id>
13561    </act:commodity>
13562    <act:commodity-scu>100</act:commodity-scu>
13563    <act:code>6885</act:code>
13564    <act:description>bei Buchverlust</act:description>
13565    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
13566  </gnc:account>
13567  <gnc:account version="2.0.0">
13568    <act:name>Erlöse aus Verkäufen Sachanlagevermögen steuerfrei §4 Nr. 1b UStG</act:name>
13569    <act:id type="new">982804cfea02b767b7c1c8ef7f93ca77</act:id>
13570    <act:type>EXPENSE</act:type>
13571    <act:commodity>
13572      <cmdty:space>ISO4217</cmdty:space>
13573      <cmdty:id>EUR</cmdty:id>
13574    </act:commodity>
13575    <act:commodity-scu>100</act:commodity-scu>
13576    <act:code>6888</act:code>
13577    <act:description>bei Buchverlust</act:description>
13578    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
13579  </gnc:account>
13580  <gnc:account version="2.0.0">
13581    <act:name>Erlöse aus Verkäufen Sachanlagevermögen</act:name>
13582    <act:id type="new">c5007c2e4c42b3ab16c573f5c5b71237</act:id>
13583    <act:type>EXPENSE</act:type>
13584    <act:commodity>
13585      <cmdty:space>ISO4217</cmdty:space>
13586      <cmdty:id>EUR</cmdty:id>
13587    </act:commodity>
13588    <act:commodity-scu>100</act:commodity-scu>
13589    <act:code>6889</act:code>
13590    <act:description>bei Buchverlust</act:description>
13591    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
13592  </gnc:account>
13593  <gnc:account version="2.0.0">
13594    <act:name>Erlöse aus Verkäufen immaterieller Vermögensgegenstände</act:name>
13595    <act:id type="new">5bb07cd267ccdd792f4144087f4e96e6</act:id>
13596    <act:type>EXPENSE</act:type>
13597    <act:commodity>
13598      <cmdty:space>ISO4217</cmdty:space>
13599      <cmdty:id>EUR</cmdty:id>
13600    </act:commodity>
13601    <act:commodity-scu>100</act:commodity-scu>
13602    <act:code>6890</act:code>
13603    <act:description>bei Buchverlust</act:description>
13604    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
13605  </gnc:account>
13606  <gnc:account version="2.0.0">
13607    <act:name>Erlöse aus Verkäufen Finanzanlagen</act:name>
13608    <act:id type="new">cf201527246b075ad0bb188073172c04</act:id>
13609    <act:type>EXPENSE</act:type>
13610    <act:commodity>
13611      <cmdty:space>ISO4217</cmdty:space>
13612      <cmdty:id>EUR</cmdty:id>
13613    </act:commodity>
13614    <act:commodity-scu>100</act:commodity-scu>
13615    <act:code>6891</act:code>
13616    <act:description>bei Buchverlust</act:description>
13617    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
13618  </gnc:account>
13619  <gnc:account version="2.0.0">
13620    <act:name>Erlöse aus Verkäufen Finanzanlagen 100 %/50 % nicht abzugsfähig (inländische Kap.Ges.)</act:name>
13621    <act:id type="new">23542910d9e3b6c903cac7a39e9c1f41</act:id>
13622    <act:type>EXPENSE</act:type>
13623    <act:commodity>
13624      <cmdty:space>ISO4217</cmdty:space>
13625      <cmdty:id>EUR</cmdty:id>
13626    </act:commodity>
13627    <act:commodity-scu>100</act:commodity-scu>
13628    <act:code>6892</act:code>
13629    <act:description>bei Buchverlust</act:description>
13630    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
13631  </gnc:account>
13632  <gnc:account version="2.0.0">
13633    <act:name>Anlagenabgänge Sachanlagen</act:name>
13634    <act:id type="new">fe45e8c5d3f8605f609e968498d50094</act:id>
13635    <act:type>EXPENSE</act:type>
13636    <act:commodity>
13637      <cmdty:space>ISO4217</cmdty:space>
13638      <cmdty:id>EUR</cmdty:id>
13639    </act:commodity>
13640    <act:commodity-scu>100</act:commodity-scu>
13641    <act:code>6895</act:code>
13642    <act:description>Restbuchwert bei Buchverlust</act:description>
13643    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
13644  </gnc:account>
13645  <gnc:account version="2.0.0">
13646    <act:name>Anlagenabgänge immaterielle Vermögensgegenstände</act:name>
13647    <act:id type="new">390b3d0248094ceb49d7d9e6b0c97923</act:id>
13648    <act:type>EXPENSE</act:type>
13649    <act:commodity>
13650      <cmdty:space>ISO4217</cmdty:space>
13651      <cmdty:id>EUR</cmdty:id>
13652    </act:commodity>
13653    <act:commodity-scu>100</act:commodity-scu>
13654    <act:code>6896</act:code>
13655    <act:description>Restbuchwert bei Buchverlust</act:description>
13656    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
13657  </gnc:account>
13658  <gnc:account version="2.0.0">
13659    <act:name>Anlagenabgänge Finanzanlagen</act:name>
13660    <act:id type="new">80e6bbb81081322e2ceb274401638051</act:id>
13661    <act:type>EXPENSE</act:type>
13662    <act:commodity>
13663      <cmdty:space>ISO4217</cmdty:space>
13664      <cmdty:id>EUR</cmdty:id>
13665    </act:commodity>
13666    <act:commodity-scu>100</act:commodity-scu>
13667    <act:code>6897</act:code>
13668    <act:description>Restbuchwert bei Buchverlust</act:description>
13669    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
13670  </gnc:account>
13671  <gnc:account version="2.0.0">
13672    <act:name>Anlagenabgänge Finanzanlagen 100 %/50 % nicht abzugsfähig (inländische Kap.Ges.)</act:name>
13673    <act:id type="new">6d004f5ad548387f5d77ab1022bb6b23</act:id>
13674    <act:type>EXPENSE</act:type>
13675    <act:commodity>
13676      <cmdty:space>ISO4217</cmdty:space>
13677      <cmdty:id>EUR</cmdty:id>
13678    </act:commodity>
13679    <act:commodity-scu>100</act:commodity-scu>
13680    <act:code>6898</act:code>
13681    <act:description>Restbuchwert bei Buchverlust</act:description>
13682    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
13683  </gnc:account>
13684  <gnc:account version="2.0.0">
13685    <act:name>Verluste aus dem Abgang von Gegenständen des Anlagevermögens</act:name>
13686    <act:id type="new">d9425d48258c29b16537a1120e87a95d</act:id>
13687    <act:type>EXPENSE</act:type>
13688    <act:commodity>
13689      <cmdty:space>ISO4217</cmdty:space>
13690      <cmdty:id>EUR</cmdty:id>
13691    </act:commodity>
13692    <act:commodity-scu>100</act:commodity-scu>
13693    <act:code>6900</act:code>
13694    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
13695  </gnc:account>
13696  <gnc:account version="2.0.0">
13697    <act:name>Verluste aus der Veräußerung von Anteilen an Kapitalgesellschaften 100 %/50 % nicht abzugsfähig</act:name>
13698    <act:id type="new">a165c149a5fe61978d3080b8caf58829</act:id>
13699    <act:type>EXPENSE</act:type>
13700    <act:commodity>
13701      <cmdty:space>ISO4217</cmdty:space>
13702      <cmdty:id>EUR</cmdty:id>
13703    </act:commodity>
13704    <act:commodity-scu>100</act:commodity-scu>
13705    <act:code>6903</act:code>
13706    <act:description>inländische Kap.Ges.</act:description>
13707    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
13708  </gnc:account>
13709  <gnc:account version="2.0.0">
13710    <act:name>c) Verluste aus Wertminderungen oder aus dem Abgang von Gegenständen des Umlaufvermögens und Einstellung in die Pauschalwertberichtigung zu Forderungen</act:name>
13711    <act:id type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:id>
13712    <act:type>EXPENSE</act:type>
13713    <act:commodity>
13714      <cmdty:space>ISO4217</cmdty:space>
13715      <cmdty:id>EUR</cmdty:id>
13716    </act:commodity>
13717    <act:commodity-scu>100</act:commodity-scu>
13718    <act:slots>
13719      <slot>
13720        <slot:key>placeholder</slot:key>
13721        <slot:value type="string">true</slot:value>
13722      </slot>
13723    </act:slots>
13724    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
13725  </gnc:account>
13726  <gnc:account version="2.0.0">
13727    <act:name>Verluste aus dem Abgang von Gegenständen des Umlaufvermögens außer Vorräten</act:name>
13728    <act:id type="new">a7934ed6bc0c227f56a8db770ce56d3c</act:id>
13729    <act:type>EXPENSE</act:type>
13730    <act:commodity>
13731      <cmdty:space>ISO4217</cmdty:space>
13732      <cmdty:id>EUR</cmdty:id>
13733    </act:commodity>
13734    <act:commodity-scu>100</act:commodity-scu>
13735    <act:code>6905</act:code>
13736    <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
13737  </gnc:account>
13738  <gnc:account version="2.0.0">
13739    <act:name>Verluste aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräten) 100%/50% nicht abzugsfähig</act:name>
13740    <act:id type="new">7b6a56cb9be31c2ac6876f9334656876</act:id>
13741    <act:type>EXPENSE</act:type>
13742    <act:commodity>
13743      <cmdty:space>ISO4217</cmdty:space>
13744      <cmdty:id>EUR</cmdty:id>
13745    </act:commodity>
13746    <act:commodity-scu>100</act:commodity-scu>
13747    <act:code>6906</act:code>
13748    <act:description>inländische Kap.Ges.</act:description>
13749    <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
13750  </gnc:account>
13751  <gnc:account version="2.0.0">
13752    <act:name>Abschreibungen auf Umlaufvermögen außer Vorräten und Wertpapieren des UV</act:name>
13753    <act:id type="new">f6c642a842a00ec870be113993c3bca5</act:id>
13754    <act:type>EXPENSE</act:type>
13755    <act:commodity>
13756      <cmdty:space>ISO4217</cmdty:space>
13757      <cmdty:id>EUR</cmdty:id>
13758    </act:commodity>
13759    <act:commodity-scu>100</act:commodity-scu>
13760    <act:code>6910</act:code>
13761    <act:description>übliche Höhe</act:description>
13762    <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
13763  </gnc:account>
13764  <gnc:account version="2.0.0">
13765    <act:name>Abschreibungen auf Umlaufvermögen außer Vorräten und Wertpapieren des UV, steuerrechtlich bedingt</act:name>
13766    <act:id type="new">a07a9feb4404c803a7809d141ce814f4</act:id>
13767    <act:type>EXPENSE</act:type>
13768    <act:commodity>
13769      <cmdty:space>ISO4217</cmdty:space>
13770      <cmdty:id>EUR</cmdty:id>
13771    </act:commodity>
13772    <act:commodity-scu>100</act:commodity-scu>
13773    <act:code>6912</act:code>
13774    <act:description>übliche Höhe</act:description>
13775    <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
13776  </gnc:account>
13777  <gnc:account version="2.0.0">
13778    <act:name>Vorwegnahme künftiger Wertschwankungen im Umlaufvermögen außer Vorräten und Wertpapieren</act:name>
13779    <act:id type="new">f30a9e85f809307b9c6b686612b270db</act:id>
13780    <act:type>EXPENSE</act:type>
13781    <act:commodity>
13782      <cmdty:space>ISO4217</cmdty:space>
13783      <cmdty:id>EUR</cmdty:id>
13784    </act:commodity>
13785    <act:commodity-scu>100</act:commodity-scu>
13786    <act:code>6915</act:code>
13787    <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
13788  </gnc:account>
13789  <gnc:account version="2.0.0">
13790    <act:name>Aufwendungen aus der Zuschreibung von steuerlich niedriger bewerteten Verbindlichkeiten</act:name>
13791    <act:id type="new">06bbb091b575d82b5aa9b10d4e5a1244</act:id>
13792    <act:type>EXPENSE</act:type>
13793    <act:commodity>
13794      <cmdty:space>ISO4217</cmdty:space>
13795      <cmdty:id>EUR</cmdty:id>
13796    </act:commodity>
13797    <act:commodity-scu>100</act:commodity-scu>
13798    <act:code>6916</act:code>
13799    <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
13800  </gnc:account>
13801  <gnc:account version="2.0.0">
13802    <act:name>Aufwendungen aus der Zuschreibung von steuerlich niedriger bewerteten Rückstellungen</act:name>
13803    <act:id type="new">4fd7ecf98b836a356fd25b36ac0c30af</act:id>
13804    <act:type>EXPENSE</act:type>
13805    <act:commodity>
13806      <cmdty:space>ISO4217</cmdty:space>
13807      <cmdty:id>EUR</cmdty:id>
13808    </act:commodity>
13809    <act:commodity-scu>100</act:commodity-scu>
13810    <act:code>6917</act:code>
13811    <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
13812  </gnc:account>
13813  <gnc:account version="2.0.0">
13814    <act:name>Einstellung in die Pauschalwertberichtigung zu Forderungen</act:name>
13815    <act:id type="new">ef483122f903e11765f2bb8a857d2c6e</act:id>
13816    <act:type>EXPENSE</act:type>
13817    <act:commodity>
13818      <cmdty:space>ISO4217</cmdty:space>
13819      <cmdty:id>EUR</cmdty:id>
13820    </act:commodity>
13821    <act:commodity-scu>100</act:commodity-scu>
13822    <act:code>6920</act:code>
13823    <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
13824  </gnc:account>
13825  <gnc:account version="2.0.0">
13826    <act:name>d) sonstige Aufwendungen im Rahmen der gewöhnlichen Geschäftstätigkeit</act:name>
13827    <act:id type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:id>
13828    <act:type>EXPENSE</act:type>
13829    <act:commodity>
13830      <cmdty:space>ISO4217</cmdty:space>
13831      <cmdty:id>EUR</cmdty:id>
13832    </act:commodity>
13833    <act:commodity-scu>100</act:commodity-scu>
13834    <act:slots>
13835      <slot>
13836        <slot:key>placeholder</slot:key>
13837        <slot:value type="string">true</slot:value>
13838      </slot>
13839    </act:slots>
13840    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
13841  </gnc:account>
13842  <gnc:account version="2.0.0">
13843    <act:name>Zuwendungen, Spenden, steuerlich nicht abziehbar</act:name>
13844    <act:id type="new">aadb8713bc20c46eaee73559e0a933f1</act:id>
13845    <act:type>EXPENSE</act:type>
13846    <act:commodity>
13847      <cmdty:space>ISO4217</cmdty:space>
13848      <cmdty:id>EUR</cmdty:id>
13849    </act:commodity>
13850    <act:commodity-scu>100</act:commodity-scu>
13851    <act:code>6390</act:code>
13852    <act:parent type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
13853  </gnc:account>
13854  <gnc:account version="2.0.0">
13855    <act:name>Zuwendungen, Spenden für wissenschaftliche und kulturelle Zwecke</act:name>
13856    <act:id type="new">a8ffe0b01093b873492b97badafdab63</act:id>
13857    <act:type>EXPENSE</act:type>
13858    <act:commodity>
13859      <cmdty:space>ISO4217</cmdty:space>
13860      <cmdty:id>EUR</cmdty:id>
13861    </act:commodity>
13862    <act:commodity-scu>100</act:commodity-scu>
13863    <act:code>6391</act:code>
13864    <act:parent type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
13865  </gnc:account>
13866  <gnc:account version="2.0.0">
13867    <act:name>Zuwendungen, Spenden für mildtätige Zwecke</act:name>
13868    <act:id type="new">5ff5de52e63d97482570719feb2bb6aa</act:id>
13869    <act:type>EXPENSE</act:type>
13870    <act:commodity>
13871      <cmdty:space>ISO4217</cmdty:space>
13872      <cmdty:id>EUR</cmdty:id>
13873    </act:commodity>
13874    <act:commodity-scu>100</act:commodity-scu>
13875    <act:code>6392</act:code>
13876    <act:parent type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
13877  </gnc:account>
13878  <gnc:account version="2.0.0">
13879    <act:name>Zuwendungen, Spenden für kirchliche, religiöse und gemeinntüzige Zwecke</act:name>
13880    <act:id type="new">edeca0cc0461c100459c6011b003b282</act:id>
13881    <act:type>EXPENSE</act:type>
13882    <act:commodity>
13883      <cmdty:space>ISO4217</cmdty:space>
13884      <cmdty:id>EUR</cmdty:id>
13885    </act:commodity>
13886    <act:commodity-scu>100</act:commodity-scu>
13887    <act:code>6393</act:code>
13888    <act:parent type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
13889  </gnc:account>
13890  <gnc:account version="2.0.0">
13891    <act:name>Zuwendungen, Spenden an politische Parteien</act:name>
13892    <act:id type="new">12cb45b81ae35861c826eff9356f4fab</act:id>
13893    <act:type>EXPENSE</act:type>
13894    <act:commodity>
13895      <cmdty:space>ISO4217</cmdty:space>
13896      <cmdty:id>EUR</cmdty:id>
13897    </act:commodity>
13898    <act:commodity-scu>100</act:commodity-scu>
13899    <act:code>6394</act:code>
13900    <act:parent type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
13901  </gnc:account>
13902  <gnc:account version="2.0.0">
13903    <act:name>Zuwendungen, Spenden an Stiftungen für gemeinnützige Zwecke i.S.d. §52 Abs. 2 Nr. 1-3 AO</act:name>
13904    <act:id type="new">865103769caad0200af84b6a2b0449eb</act:id>
13905    <act:type>EXPENSE</act:type>
13906    <act:commodity>
13907      <cmdty:space>ISO4217</cmdty:space>
13908      <cmdty:id>EUR</cmdty:id>
13909    </act:commodity>
13910    <act:commodity-scu>100</act:commodity-scu>
13911    <act:code>6395</act:code>
13912    <act:parent type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
13913  </gnc:account>
13914  <gnc:account version="2.0.0">
13915    <act:name>Zuwendungen, Spenden an Stiftungen für gemeinnützige Zwecke i.S.d. §52 Abs. 2 Nr. 4 AO</act:name>
13916    <act:id type="new">7488fcc28c27087b0481310220281ca7</act:id>
13917    <act:type>EXPENSE</act:type>
13918    <act:commodity>
13919      <cmdty:space>ISO4217</cmdty:space>
13920      <cmdty:id>EUR</cmdty:id>
13921    </act:commodity>
13922    <act:commodity-scu>100</act:commodity-scu>
13923    <act:code>6396</act:code>
13924    <act:parent type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
13925  </gnc:account>
13926  <gnc:account version="2.0.0">
13927    <act:name>Zuwendungen, Spenden an Stiftungen für kirchliche, religiöse und gemeinnützige Zwecke</act:name>
13928    <act:id type="new">ed5d24f9cdc13f4cd546a18535988205</act:id>
13929    <act:type>EXPENSE</act:type>
13930    <act:commodity>
13931      <cmdty:space>ISO4217</cmdty:space>
13932      <cmdty:id>EUR</cmdty:id>
13933    </act:commodity>
13934    <act:commodity-scu>100</act:commodity-scu>
13935    <act:code>6397</act:code>
13936    <act:parent type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
13937  </gnc:account>
13938  <gnc:account version="2.0.0">
13939    <act:name>Zuwendungen, Spenden an Stiftungen für wissenschaftliche, mildtätige, kulturelle Zwecke</act:name>
13940    <act:id type="new">e199b478a2ff769f3eb4896e46f7dbc2</act:id>
13941    <act:type>EXPENSE</act:type>
13942    <act:commodity>
13943      <cmdty:space>ISO4217</cmdty:space>
13944      <cmdty:id>EUR</cmdty:id>
13945    </act:commodity>
13946    <act:commodity-scu>100</act:commodity-scu>
13947    <act:code>6398</act:code>
13948    <act:parent type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
13949  </gnc:account>
13950  <gnc:account version="2.0.0">
13951    <act:name>e) Kalkulatorische Kosten</act:name>
13952    <act:id type="new">69ea025cd488b1084c9fed0d584800e2</act:id>
13953    <act:type>EXPENSE</act:type>
13954    <act:commodity>
13955      <cmdty:space>ISO4217</cmdty:space>
13956      <cmdty:id>EUR</cmdty:id>
13957    </act:commodity>
13958    <act:commodity-scu>100</act:commodity-scu>
13959    <act:slots>
13960      <slot>
13961        <slot:key>placeholder</slot:key>
13962        <slot:value type="string">true</slot:value>
13963      </slot>
13964    </act:slots>
13965    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
13966  </gnc:account>
13967  <gnc:account version="2.0.0">
13968    <act:name>Kalkulatorischer Unternehmerlohn</act:name>
13969    <act:id type="new">0f5d5512038a1a2360f7d44666820838</act:id>
13970    <act:type>EXPENSE</act:type>
13971    <act:commodity>
13972      <cmdty:space>ISO4217</cmdty:space>
13973      <cmdty:id>EUR</cmdty:id>
13974    </act:commodity>
13975    <act:commodity-scu>100</act:commodity-scu>
13976    <act:code>6970</act:code>
13977    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
13978  </gnc:account>
13979  <gnc:account version="2.0.0">
13980    <act:name>Kalkulatorische Miete und Pacht</act:name>
13981    <act:id type="new">07eceb470a85c5a8e8e015ec75732dc8</act:id>
13982    <act:type>EXPENSE</act:type>
13983    <act:commodity>
13984      <cmdty:space>ISO4217</cmdty:space>
13985      <cmdty:id>EUR</cmdty:id>
13986    </act:commodity>
13987    <act:commodity-scu>100</act:commodity-scu>
13988    <act:code>6972</act:code>
13989    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
13990  </gnc:account>
13991  <gnc:account version="2.0.0">
13992    <act:name>Kalkulatorische Zinsen</act:name>
13993    <act:id type="new">f12d99dff71fceccff0bd84c746d80b2</act:id>
13994    <act:type>EXPENSE</act:type>
13995    <act:commodity>
13996      <cmdty:space>ISO4217</cmdty:space>
13997      <cmdty:id>EUR</cmdty:id>
13998    </act:commodity>
13999    <act:commodity-scu>100</act:commodity-scu>
14000    <act:code>6974</act:code>
14001    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
14002  </gnc:account>
14003  <gnc:account version="2.0.0">
14004    <act:name>Kalkulatorische Abschreibungen</act:name>
14005    <act:id type="new">71abd428b3a7cab222308414d1165d6f</act:id>
14006    <act:type>EXPENSE</act:type>
14007    <act:commodity>
14008      <cmdty:space>ISO4217</cmdty:space>
14009      <cmdty:id>EUR</cmdty:id>
14010    </act:commodity>
14011    <act:commodity-scu>100</act:commodity-scu>
14012    <act:code>6976</act:code>
14013    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
14014  </gnc:account>
14015  <gnc:account version="2.0.0">
14016    <act:name>Kalkulatorische Wagnisse</act:name>
14017    <act:id type="new">ed4fd8143c9d488b8172b9642115f36b</act:id>
14018    <act:type>EXPENSE</act:type>
14019    <act:commodity>
14020      <cmdty:space>ISO4217</cmdty:space>
14021      <cmdty:id>EUR</cmdty:id>
14022    </act:commodity>
14023    <act:commodity-scu>100</act:commodity-scu>
14024    <act:code>6978</act:code>
14025    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
14026  </gnc:account>
14027  <gnc:account version="2.0.0">
14028    <act:name>Kalkulatorischer Lohn für unentgeltliche Mitarbeiter</act:name>
14029    <act:id type="new">2e014ae18903126be1305c97fba9731e</act:id>
14030    <act:type>EXPENSE</act:type>
14031    <act:commodity>
14032      <cmdty:space>ISO4217</cmdty:space>
14033      <cmdty:id>EUR</cmdty:id>
14034    </act:commodity>
14035    <act:commodity-scu>100</act:commodity-scu>
14036    <act:code>6979</act:code>
14037    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
14038  </gnc:account>
14039  <gnc:account version="2.0.0">
14040    <act:name>Verrechneter kalkulatorischer Unternehmerlohn</act:name>
14041    <act:id type="new">f4c0a57e80206cf2d8c3d4033a6c7922</act:id>
14042    <act:type>EXPENSE</act:type>
14043    <act:commodity>
14044      <cmdty:space>ISO4217</cmdty:space>
14045      <cmdty:id>EUR</cmdty:id>
14046    </act:commodity>
14047    <act:commodity-scu>100</act:commodity-scu>
14048    <act:code>6980</act:code>
14049    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
14050  </gnc:account>
14051  <gnc:account version="2.0.0">
14052    <act:name>Verrechnete kalkulatorische Miete und Pacht</act:name>
14053    <act:id type="new">29367c6f4dfb2f9ebe6c807e2cb32b22</act:id>
14054    <act:type>EXPENSE</act:type>
14055    <act:commodity>
14056      <cmdty:space>ISO4217</cmdty:space>
14057      <cmdty:id>EUR</cmdty:id>
14058    </act:commodity>
14059    <act:commodity-scu>100</act:commodity-scu>
14060    <act:code>6982</act:code>
14061    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
14062  </gnc:account>
14063  <gnc:account version="2.0.0">
14064    <act:name>Verrechnete kalkulatorische Zinsen</act:name>
14065    <act:id type="new">9cf9f573f298a7e4a69ffeeeb4855b6f</act:id>
14066    <act:type>EXPENSE</act:type>
14067    <act:commodity>
14068      <cmdty:space>ISO4217</cmdty:space>
14069      <cmdty:id>EUR</cmdty:id>
14070    </act:commodity>
14071    <act:commodity-scu>100</act:commodity-scu>
14072    <act:code>6984</act:code>
14073    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
14074  </gnc:account>
14075  <gnc:account version="2.0.0">
14076    <act:name>Verrechnete kalkulatorische Abschreibungen</act:name>
14077    <act:id type="new">2ebf5cfae6514c2a1ed8176cf9346bc7</act:id>
14078    <act:type>EXPENSE</act:type>
14079    <act:commodity>
14080      <cmdty:space>ISO4217</cmdty:space>
14081      <cmdty:id>EUR</cmdty:id>
14082    </act:commodity>
14083    <act:commodity-scu>100</act:commodity-scu>
14084    <act:code>6986</act:code>
14085    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
14086  </gnc:account>
14087  <gnc:account version="2.0.0">
14088    <act:name>Verrechnete kalkulatorische Wagnisse</act:name>
14089    <act:id type="new">e24631f8be473272a47c3b3187dd1b5e</act:id>
14090    <act:type>EXPENSE</act:type>
14091    <act:commodity>
14092      <cmdty:space>ISO4217</cmdty:space>
14093      <cmdty:id>EUR</cmdty:id>
14094    </act:commodity>
14095    <act:commodity-scu>100</act:commodity-scu>
14096    <act:code>6988</act:code>
14097    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
14098  </gnc:account>
14099  <gnc:account version="2.0.0">
14100    <act:name>Verrechneter kalkulatorischer Lohn für unentgeltliche Mitarbeiter</act:name>
14101    <act:id type="new">f9218772672c2b3b1d0fec59a7fd384f</act:id>
14102    <act:type>EXPENSE</act:type>
14103    <act:commodity>
14104      <cmdty:space>ISO4217</cmdty:space>
14105      <cmdty:id>EUR</cmdty:id>
14106    </act:commodity>
14107    <act:commodity-scu>100</act:commodity-scu>
14108    <act:code>6989</act:code>
14109    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
14110  </gnc:account>
14111  <gnc:account version="2.0.0">
14112    <act:name>f) Kosten bei Anwendung des Umsatzkostenverfahrens</act:name>
14113    <act:id type="new">7b9852168571d463059f1a9a038ca8ff</act:id>
14114    <act:type>EXPENSE</act:type>
14115    <act:commodity>
14116      <cmdty:space>ISO4217</cmdty:space>
14117      <cmdty:id>EUR</cmdty:id>
14118    </act:commodity>
14119    <act:commodity-scu>100</act:commodity-scu>
14120    <act:slots>
14121      <slot>
14122        <slot:key>placeholder</slot:key>
14123        <slot:value type="string">true</slot:value>
14124      </slot>
14125    </act:slots>
14126    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
14127  </gnc:account>
14128  <gnc:account version="2.0.0">
14129    <act:name>Herstellungskosten</act:name>
14130    <act:id type="new">ba73ed9d5b56579a0e0f1fb9be3b08f7</act:id>
14131    <act:type>EXPENSE</act:type>
14132    <act:commodity>
14133      <cmdty:space>ISO4217</cmdty:space>
14134      <cmdty:id>EUR</cmdty:id>
14135    </act:commodity>
14136    <act:commodity-scu>100</act:commodity-scu>
14137    <act:code>6990</act:code>
14138    <act:description>Pos 2. der GUV beim Umsatzkostenverfahren</act:description>
14139    <act:parent type="new">7b9852168571d463059f1a9a038ca8ff</act:parent>
14140  </gnc:account>
14141  <gnc:account version="2.0.0">
14142    <act:name>Verwaltungskosten</act:name>
14143    <act:id type="new">efa1c2dac899e2417457a461d74506b6</act:id>
14144    <act:type>EXPENSE</act:type>
14145    <act:commodity>
14146      <cmdty:space>ISO4217</cmdty:space>
14147      <cmdty:id>EUR</cmdty:id>
14148    </act:commodity>
14149    <act:commodity-scu>100</act:commodity-scu>
14150    <act:code>6992</act:code>
14151    <act:description>Pos 5. der GUV beim Umsatzkostenverfahren</act:description>
14152    <act:parent type="new">7b9852168571d463059f1a9a038ca8ff</act:parent>
14153  </gnc:account>
14154  <gnc:account version="2.0.0">
14155    <act:name>Vertriebskosten</act:name>
14156    <act:id type="new">82f166849822c439759e1c6d59efb626</act:id>
14157    <act:type>EXPENSE</act:type>
14158    <act:commodity>
14159      <cmdty:space>ISO4217</cmdty:space>
14160      <cmdty:id>EUR</cmdty:id>
14161    </act:commodity>
14162    <act:commodity-scu>100</act:commodity-scu>
14163    <act:code>6994</act:code>
14164    <act:description>Pos 4. der GUV beim Umsatzkostenverfahren</act:description>
14165    <act:parent type="new">7b9852168571d463059f1a9a038ca8ff</act:parent>
14166  </gnc:account>
14167  <gnc:account version="2.0.0">
14168    <act:name>Gegenkonto zu 6990 bis 6998</act:name>
14169    <act:id type="new">9462aa571417fd3f84517efe9750f3ab</act:id>
14170    <act:type>EXPENSE</act:type>
14171    <act:commodity>
14172      <cmdty:space>ISO4217</cmdty:space>
14173      <cmdty:id>EUR</cmdty:id>
14174    </act:commodity>
14175    <act:commodity-scu>100</act:commodity-scu>
14176    <act:code>6999</act:code>
14177    <act:parent type="new">7b9852168571d463059f1a9a038ca8ff</act:parent>
14178  </gnc:account>
14179  <gnc:account version="2.0.0">
14180    <act:name>Einstellung in die Einzelwertberichtigung zu Forderungen</act:name>
14181    <act:id type="new">8163fd4c7d3eca37779981b3fa479f0c</act:id>
14182    <act:type>EXPENSE</act:type>
14183    <act:commodity>
14184      <cmdty:space>ISO4217</cmdty:space>
14185      <cmdty:id>EUR</cmdty:id>
14186    </act:commodity>
14187    <act:commodity-scu>100</act:commodity-scu>
14188    <act:code>6923</act:code>
14189    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
14190  </gnc:account>
14191  <gnc:account version="2.0.0">
14192    <act:name>Einstellungen in Sonderposten mit Rücklageanteil (steuerfreie Rücklagen)</act:name>
14193    <act:id type="new">bd0c0f4c5e274ad6e60cfb18cc2ca7e5</act:id>
14194    <act:type>EXPENSE</act:type>
14195    <act:commodity>
14196      <cmdty:space>ISO4217</cmdty:space>
14197      <cmdty:id>EUR</cmdty:id>
14198    </act:commodity>
14199    <act:commodity-scu>100</act:commodity-scu>
14200    <act:code>6925</act:code>
14201    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
14202  </gnc:account>
14203  <gnc:account version="2.0.0">
14204    <act:name>Einstellungen in Sonderposten mit Rücklageanteil (Ansparabschreibungen)</act:name>
14205    <act:id type="new">958bcef2a9a95bb7fb94cf890c32e22b</act:id>
14206    <act:type>EXPENSE</act:type>
14207    <act:commodity>
14208      <cmdty:space>ISO4217</cmdty:space>
14209      <cmdty:id>EUR</cmdty:id>
14210    </act:commodity>
14211    <act:commodity-scu>100</act:commodity-scu>
14212    <act:code>6926</act:code>
14213    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
14214  </gnc:account>
14215  <gnc:account version="2.0.0">
14216    <act:name>Einstellungen in Sonderposten mit Rücklageanteil (Sonderabschreibungen)</act:name>
14217    <act:id type="new">d178ab7cd9f293421fe9c19d4e13fea0</act:id>
14218    <act:type>EXPENSE</act:type>
14219    <act:commodity>
14220      <cmdty:space>ISO4217</cmdty:space>
14221      <cmdty:id>EUR</cmdty:id>
14222    </act:commodity>
14223    <act:commodity-scu>100</act:commodity-scu>
14224    <act:code>6927</act:code>
14225    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
14226  </gnc:account>
14227  <gnc:account version="2.0.0">
14228    <act:name>Einstellungen in Sonderposten mit Rücklageanteil (Existenzgründerrücklage)</act:name>
14229    <act:id type="new">a925fa0dcc3618aba6ee7df3eb317b1e</act:id>
14230    <act:type>EXPENSE</act:type>
14231    <act:commodity>
14232      <cmdty:space>ISO4217</cmdty:space>
14233      <cmdty:id>EUR</cmdty:id>
14234    </act:commodity>
14235    <act:commodity-scu>100</act:commodity-scu>
14236    <act:code>6928</act:code>
14237    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
14238  </gnc:account>
14239  <gnc:account version="2.0.0">
14240    <act:name>Einstellungen in Sonderposten mit Rücklageanteil (§52 Abs. 16 EStG)</act:name>
14241    <act:id type="new">77d002bae022921736161cb5f75a114c</act:id>
14242    <act:type>EXPENSE</act:type>
14243    <act:commodity>
14244      <cmdty:space>ISO4217</cmdty:space>
14245      <cmdty:id>EUR</cmdty:id>
14246    </act:commodity>
14247    <act:commodity-scu>100</act:commodity-scu>
14248    <act:code>6929</act:code>
14249    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
14250  </gnc:account>
14251  <gnc:account version="2.0.0">
14252    <act:name>Forderungsverluste</act:name>
14253    <act:id type="new">18243e4b412ad0a904dc36d08b20f695</act:id>
14254    <act:type>EXPENSE</act:type>
14255    <act:commodity>
14256      <cmdty:space>ISO4217</cmdty:space>
14257      <cmdty:id>EUR</cmdty:id>
14258    </act:commodity>
14259    <act:commodity-scu>100</act:commodity-scu>
14260    <act:code>6930</act:code>
14261    <act:description>übliche Höhe</act:description>
14262    <act:slots>
14263      <slot>
14264        <slot:key>placeholder</slot:key>
14265        <slot:value type="string">true</slot:value>
14266      </slot>
14267    </act:slots>
14268    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
14269  </gnc:account>
14270  <gnc:account version="2.0.0">
14271    <act:name>Forderungsverluste 7% USt</act:name>
14272    <act:id type="new">96b7ddc8873d37c832c1895bb5295877</act:id>
14273    <act:type>EXPENSE</act:type>
14274    <act:commodity>
14275      <cmdty:space>ISO4217</cmdty:space>
14276      <cmdty:id>EUR</cmdty:id>
14277    </act:commodity>
14278    <act:commodity-scu>100</act:commodity-scu>
14279    <act:code>6931</act:code>
14280    <act:description>übliche Höhe</act:description>
14281    <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
14282  </gnc:account>
14283  <gnc:account version="2.0.0">
14284    <act:name>Forderungsverluste aus steuerfreien EG-Lieferunge</act:name>
14285    <act:id type="new">5799ffd0a84b5b30cb70b3a9f61d8c2b</act:id>
14286    <act:type>EXPENSE</act:type>
14287    <act:commodity>
14288      <cmdty:space>ISO4217</cmdty:space>
14289      <cmdty:id>EUR</cmdty:id>
14290    </act:commodity>
14291    <act:commodity-scu>100</act:commodity-scu>
14292    <act:code>6932</act:code>
14293    <act:description>übliche Höhe</act:description>
14294    <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
14295  </gnc:account>
14296  <gnc:account version="2.0.0">
14297    <act:name>Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 7% USt</act:name>
14298    <act:id type="new">97446722c73f354b7352263e7f95bc4d</act:id>
14299    <act:type>EXPENSE</act:type>
14300    <act:commodity>
14301      <cmdty:space>ISO4217</cmdty:space>
14302      <cmdty:id>EUR</cmdty:id>
14303    </act:commodity>
14304    <act:commodity-scu>100</act:commodity-scu>
14305    <act:code>6933</act:code>
14306    <act:description>übliche Höhe</act:description>
14307    <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
14308  </gnc:account>
14309  <gnc:account version="2.0.0">
14310    <act:name>Forderungsverluste aus im Inland steuerpflichtigen EGLieferungen 16% USt</act:name>
14311    <act:id type="new">83c1fdccdb8ad8c92f8dff79a93a8319</act:id>
14312    <act:type>EXPENSE</act:type>
14313    <act:commodity>
14314      <cmdty:space>ISO4217</cmdty:space>
14315      <cmdty:id>EUR</cmdty:id>
14316    </act:commodity>
14317    <act:commodity-scu>100</act:commodity-scu>
14318    <act:code>6934</act:code>
14319    <act:description>übliche Höhe</act:description>
14320    <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
14321  </gnc:account>
14322  <gnc:account version="2.0.0">
14323    <act:name>Forderungsverluste 16% USt</act:name>
14324    <act:id type="new">39591bd8942fd922918d1bb6b93f4f9a</act:id>
14325    <act:type>EXPENSE</act:type>
14326    <act:commodity>
14327      <cmdty:space>ISO4217</cmdty:space>
14328      <cmdty:id>EUR</cmdty:id>
14329    </act:commodity>
14330    <act:commodity-scu>100</act:commodity-scu>
14331    <act:code>6935</act:code>
14332    <act:description>übliche Höhe</act:description>
14333    <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
14334  </gnc:account>
14335  <gnc:account version="2.0.0">
14336    <act:name>Forderungsverluste 15% USt</act:name>
14337    <act:id type="new">7378d4441f6dd694f08bdf075a3c8912</act:id>
14338    <act:type>EXPENSE</act:type>
14339    <act:commodity>
14340      <cmdty:space>ISO4217</cmdty:space>
14341      <cmdty:id>EUR</cmdty:id>
14342    </act:commodity>
14343    <act:commodity-scu>100</act:commodity-scu>
14344    <act:code>6937</act:code>
14345    <act:description>übliche Höhe</act:description>
14346    <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
14347  </gnc:account>
14348  <gnc:account version="2.0.0">
14349    <act:name>Forderungsverluste aus im Inland steuerpflichtigen EGLieferungen 15% USt</act:name>
14350    <act:id type="new">2c48f1ac4c9e5b5c1538185a0fac4086</act:id>
14351    <act:type>EXPENSE</act:type>
14352    <act:commodity>
14353      <cmdty:space>ISO4217</cmdty:space>
14354      <cmdty:id>EUR</cmdty:id>
14355    </act:commodity>
14356    <act:commodity-scu>100</act:commodity-scu>
14357    <act:code>6939</act:code>
14358    <act:description>übliche Höhe</act:description>
14359    <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
14360  </gnc:account>
14361  <gnc:account version="2.0.0">
14362    <act:name>Periodenfremde Aufwendungen</act:name>
14363    <act:id type="new">af18df2b2025b73e9930a526e62d3c59</act:id>
14364    <act:type>EXPENSE</act:type>
14365    <act:commodity>
14366      <cmdty:space>ISO4217</cmdty:space>
14367      <cmdty:id>EUR</cmdty:id>
14368    </act:commodity>
14369    <act:commodity-scu>100</act:commodity-scu>
14370    <act:code>6960</act:code>
14371    <act:description>soweit nicht außerordentlich</act:description>
14372    <act:slots>
14373      <slot>
14374        <slot:key>placeholder</slot:key>
14375        <slot:value type="string">true</slot:value>
14376      </slot>
14377    </act:slots>
14378    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
14379  </gnc:account>
14380  <gnc:account version="2.0.0">
14381    <act:name>Sonstige Aufwendungen betriebsfremd und regelmäßig</act:name>
14382    <act:id type="new">0b9c660016fdb2c55e77c6247a4a01d3</act:id>
14383    <act:type>EXPENSE</act:type>
14384    <act:commodity>
14385      <cmdty:space>ISO4217</cmdty:space>
14386      <cmdty:id>EUR</cmdty:id>
14387    </act:commodity>
14388    <act:commodity-scu>100</act:commodity-scu>
14389    <act:code>6967</act:code>
14390    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
14391  </gnc:account>
14392  <gnc:account version="2.0.0">
14393    <act:name>Sonstige Aufwendungen unregelmäßig</act:name>
14394    <act:id type="new">9ae1bd620b72585ccb331cd711dcf928</act:id>
14395    <act:type>EXPENSE</act:type>
14396    <act:commodity>
14397      <cmdty:space>ISO4217</cmdty:space>
14398      <cmdty:id>EUR</cmdty:id>
14399    </act:commodity>
14400    <act:commodity-scu>100</act:commodity-scu>
14401    <act:code>6969</act:code>
14402    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
14403  </gnc:account>
14404  <gnc:account version="2.0.0">
14405    <act:name>12. Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufvermögens</act:name>
14406    <act:id type="new">676de19f4a18cfe6f34d77b99c9c0902</act:id>
14407    <act:type>EXPENSE</act:type>
14408    <act:commodity>
14409      <cmdty:space>ISO4217</cmdty:space>
14410      <cmdty:id>EUR</cmdty:id>
14411    </act:commodity>
14412    <act:commodity-scu>100</act:commodity-scu>
14413    <act:slots>
14414      <slot>
14415        <slot:key>placeholder</slot:key>
14416        <slot:value type="string">true</slot:value>
14417      </slot>
14418    </act:slots>
14419    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
14420  </gnc:account>
14421  <gnc:account version="2.0.0">
14422    <act:name>Abschreibungen auf Finanzanlagen</act:name>
14423    <act:id type="new">330db1de3813d4b598b2646016d5bab4</act:id>
14424    <act:type>EXPENSE</act:type>
14425    <act:commodity>
14426      <cmdty:space>ISO4217</cmdty:space>
14427      <cmdty:id>EUR</cmdty:id>
14428    </act:commodity>
14429    <act:commodity-scu>100</act:commodity-scu>
14430    <act:code>7200</act:code>
14431    <act:parent type="new">676de19f4a18cfe6f34d77b99c9c0902</act:parent>
14432  </gnc:account>
14433  <gnc:account version="2.0.0">
14434    <act:name>Abschreibungen auf Finanzanlagen 100% / 50% nicht abzugsfähig</act:name>
14435    <act:id type="new">358c113659c03c17bc78f677e64f6b9f</act:id>
14436    <act:type>EXPENSE</act:type>
14437    <act:commodity>
14438      <cmdty:space>ISO4217</cmdty:space>
14439      <cmdty:id>EUR</cmdty:id>
14440    </act:commodity>
14441    <act:commodity-scu>100</act:commodity-scu>
14442    <act:code>7204</act:code>
14443    <act:description>inländische Kap.Ges.</act:description>
14444    <act:parent type="new">330db1de3813d4b598b2646016d5bab4</act:parent>
14445  </gnc:account>
14446  <gnc:account version="2.0.0">
14447    <act:name>Abschreibungen aufgrund von Verlustanteilen an Mitunternehmerschaften §8 GewStG</act:name>
14448    <act:id type="new">bd99edea1955d7a98773772ab91332f4</act:id>
14449    <act:type>EXPENSE</act:type>
14450    <act:commodity>
14451      <cmdty:space>ISO4217</cmdty:space>
14452      <cmdty:id>EUR</cmdty:id>
14453    </act:commodity>
14454    <act:commodity-scu>100</act:commodity-scu>
14455    <act:code>7208</act:code>
14456    <act:parent type="new">330db1de3813d4b598b2646016d5bab4</act:parent>
14457  </gnc:account>
14458  <gnc:account version="2.0.0">
14459    <act:name>Abschreibungen auf Wertpapiere des Umlaufvermögens</act:name>
14460    <act:id type="new">73ee82a70b1684f63ff518efbffe2f49</act:id>
14461    <act:type>EXPENSE</act:type>
14462    <act:commodity>
14463      <cmdty:space>ISO4217</cmdty:space>
14464      <cmdty:id>EUR</cmdty:id>
14465    </act:commodity>
14466    <act:commodity-scu>100</act:commodity-scu>
14467    <act:code>7210</act:code>
14468    <act:parent type="new">330db1de3813d4b598b2646016d5bab4</act:parent>
14469  </gnc:account>
14470  <gnc:account version="2.0.0">
14471    <act:name>Abschreibungen auf Wertpapiere des Umlaufvermögens 100% / 50% nicht abzugsfähig</act:name>
14472    <act:id type="new">7911b18245637ed89f2c415b63d70b4a</act:id>
14473    <act:type>EXPENSE</act:type>
14474    <act:commodity>
14475      <cmdty:space>ISO4217</cmdty:space>
14476      <cmdty:id>EUR</cmdty:id>
14477    </act:commodity>
14478    <act:commodity-scu>100</act:commodity-scu>
14479    <act:code>7214</act:code>
14480    <act:description>inländische Kap.Ges.</act:description>
14481    <act:parent type="new">330db1de3813d4b598b2646016d5bab4</act:parent>
14482  </gnc:account>
14483  <gnc:account version="2.0.0">
14484    <act:name>Abschreibungen auf Finanzanlagen aufgrund steuerlicher Sondervorschriften</act:name>
14485    <act:id type="new">3931c679d22ec4e1e3c22f47fc33a998</act:id>
14486    <act:type>EXPENSE</act:type>
14487    <act:commodity>
14488      <cmdty:space>ISO4217</cmdty:space>
14489      <cmdty:id>EUR</cmdty:id>
14490    </act:commodity>
14491    <act:commodity-scu>100</act:commodity-scu>
14492    <act:code>7250</act:code>
14493    <act:parent type="new">330db1de3813d4b598b2646016d5bab4</act:parent>
14494  </gnc:account>
14495  <gnc:account version="2.0.0">
14496    <act:name>Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften 100% / 50% nicht abzugsfähig</act:name>
14497    <act:id type="new">67c96069ce438824638e4e15916597fc</act:id>
14498    <act:type>EXPENSE</act:type>
14499    <act:commodity>
14500      <cmdty:space>ISO4217</cmdty:space>
14501      <cmdty:id>EUR</cmdty:id>
14502    </act:commodity>
14503    <act:commodity-scu>100</act:commodity-scu>
14504    <act:code>7255</act:code>
14505    <act:description>inländische Kap.Ges.</act:description>
14506    <act:parent type="new">330db1de3813d4b598b2646016d5bab4</act:parent>
14507  </gnc:account>
14508  <gnc:account version="2.0.0">
14509    <act:name>Vorwegnahme künfiger Wertschwankungen bei Wertpapieren des Umlaufvermögens</act:name>
14510    <act:id type="new">931177616ce28c479616ee898e40e54f</act:id>
14511    <act:type>EXPENSE</act:type>
14512    <act:commodity>
14513      <cmdty:space>ISO4217</cmdty:space>
14514      <cmdty:id>EUR</cmdty:id>
14515    </act:commodity>
14516    <act:commodity-scu>100</act:commodity-scu>
14517    <act:code>7260</act:code>
14518    <act:parent type="new">330db1de3813d4b598b2646016d5bab4</act:parent>
14519  </gnc:account>
14520  <gnc:account version="2.0.0">
14521    <act:name>13. Zinsen und ähnliche Aufwendungen</act:name>
14522    <act:id type="new">1848323dfe915f8ed2a24bc00fef1e16</act:id>
14523    <act:type>EXPENSE</act:type>
14524    <act:commodity>
14525      <cmdty:space>ISO4217</cmdty:space>
14526      <cmdty:id>EUR</cmdty:id>
14527    </act:commodity>
14528    <act:commodity-scu>100</act:commodity-scu>
14529    <act:slots>
14530      <slot>
14531        <slot:key>placeholder</slot:key>
14532        <slot:value type="string">true</slot:value>
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14535    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
14536  </gnc:account>
14537  <gnc:account version="2.0.0">
14538    <act:name>- davon an verbundene Unternehmen</act:name>
14539    <act:id type="new">1d2e4fdc63afeae1c59bf9b936518804</act:id>
14540    <act:type>EXPENSE</act:type>
14541    <act:commodity>
14542      <cmdty:space>ISO4217</cmdty:space>
14543      <cmdty:id>EUR</cmdty:id>
14544    </act:commodity>
14545    <act:commodity-scu>100</act:commodity-scu>
14546    <act:slots>
14547      <slot>
14548        <slot:key>placeholder</slot:key>
14549        <slot:value type="string">true</slot:value>
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14552    <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
14553  </gnc:account>
14554  <gnc:account version="2.0.0">
14555    <act:name>Zinsen und ähnliche Aufwendungen an verbundene Unterbundenen nehmen</act:name>
14556    <act:id type="new">1966a089d55a2ad1e46f39a708db8ed0</act:id>
14557    <act:type>EXPENSE</act:type>
14558    <act:commodity>
14559      <cmdty:space>ISO4217</cmdty:space>
14560      <cmdty:id>EUR</cmdty:id>
14561    </act:commodity>
14562    <act:commodity-scu>100</act:commodity-scu>
14563    <act:code>7309</act:code>
14564    <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
14565  </gnc:account>
14566  <gnc:account version="2.0.0">
14567    <act:name>Zinsaufwendungen für kurzfristige Verbindlichkeiten an verbundene Unternehmen</act:name>
14568    <act:id type="new">dd8da7f44322b874a2a61794a5e8f9d2</act:id>
14569    <act:type>EXPENSE</act:type>
14570    <act:commodity>
14571      <cmdty:space>ISO4217</cmdty:space>
14572      <cmdty:id>EUR</cmdty:id>
14573    </act:commodity>
14574    <act:commodity-scu>100</act:commodity-scu>
14575    <act:code>7319</act:code>
14576    <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
14577  </gnc:account>
14578  <gnc:account version="2.0.0">
14579    <act:name>Zinsaufwendungen für langfristige Verbindlichkeiten an verbundene Unternehmen</act:name>
14580    <act:id type="new">09014c042581b5688f4ea7616d4dba6c</act:id>
14581    <act:type>EXPENSE</act:type>
14582    <act:commodity>
14583      <cmdty:space>ISO4217</cmdty:space>
14584      <cmdty:id>EUR</cmdty:id>
14585    </act:commodity>
14586    <act:commodity-scu>100</act:commodity-scu>
14587    <act:code>7329</act:code>
14588    <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
14589  </gnc:account>
14590  <gnc:account version="2.0.0">
14591    <act:name>Zinsähnliche Aufwendungen an verbundene Unternehmen</act:name>
14592    <act:id type="new">c9288106558e37941eacb7f050faa701</act:id>
14593    <act:type>EXPENSE</act:type>
14594    <act:commodity>
14595      <cmdty:space>ISO4217</cmdty:space>
14596      <cmdty:id>EUR</cmdty:id>
14597    </act:commodity>
14598    <act:commodity-scu>100</act:commodity-scu>
14599    <act:code>7339</act:code>
14600    <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
14601  </gnc:account>
14602  <gnc:account version="2.0.0">
14603    <act:name>Diskontaufwendungen an verbundene Unternehmen</act:name>
14604    <act:id type="new">f18b03725d22a5290070bf9156c09981</act:id>
14605    <act:type>EXPENSE</act:type>
14606    <act:commodity>
14607      <cmdty:space>ISO4217</cmdty:space>
14608      <cmdty:id>EUR</cmdty:id>
14609    </act:commodity>
14610    <act:commodity-scu>100</act:commodity-scu>
14611    <act:code>7349</act:code>
14612    <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
14613  </gnc:account>
14614  <gnc:account version="2.0.0">
14615    <act:name>Zinsen und ähnliche Aufwendungen an verbundene Unternehmen 100 %/50 % nicht abzugsfähig</act:name>
14616    <act:id type="new">f40038a15e50f1e799367827fee722f2</act:id>
14617    <act:type>EXPENSE</act:type>
14618    <act:commodity>
14619      <cmdty:space>ISO4217</cmdty:space>
14620      <cmdty:id>EUR</cmdty:id>
14621    </act:commodity>
14622    <act:commodity-scu>100</act:commodity-scu>
14623    <act:code>7351</act:code>
14624    <act:description>inländische Kap.Ges.</act:description>
14625    <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
14626  </gnc:account>
14627  <gnc:account version="2.0.0">
14628    <act:name>Aufwendungen aus Verlustübernahme und aufgrund einer Gewinngemeinschaft, eines Gewinn- oder Teilgewinnabführungsvertrags abgeführte Gewinne</act:name>
14629    <act:id type="new">61f884f026b5cec86f75f7b9b25ea945</act:id>
14630    <act:type>EXPENSE</act:type>
14631    <act:commodity>
14632      <cmdty:space>ISO4217</cmdty:space>
14633      <cmdty:id>EUR</cmdty:id>
14634    </act:commodity>
14635    <act:commodity-scu>100</act:commodity-scu>
14636    <act:slots>
14637      <slot>
14638        <slot:key>placeholder</slot:key>
14639        <slot:value type="string">true</slot:value>
14640      </slot>
14641    </act:slots>
14642    <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
14643  </gnc:account>
14644  <gnc:account version="2.0.0">
14645    <act:name>Aufwendungen aus Verlustübernahme</act:name>
14646    <act:id type="new">de484140fc50bdd3865d5e66b6b6d9fb</act:id>
14647    <act:type>EXPENSE</act:type>
14648    <act:commodity>
14649      <cmdty:space>ISO4217</cmdty:space>
14650      <cmdty:id>EUR</cmdty:id>
14651    </act:commodity>
14652    <act:commodity-scu>100</act:commodity-scu>
14653    <act:code>7390</act:code>
14654    <act:parent type="new">61f884f026b5cec86f75f7b9b25ea945</act:parent>
14655  </gnc:account>
14656  <gnc:account version="2.0.0">
14657    <act:name>Abgeführte Gewinne aufgrund einer Gewinngemeinschaft</act:name>
14658    <act:id type="new">a7eb8794d1e171f9b46826656b15d055</act:id>
14659    <act:type>EXPENSE</act:type>
14660    <act:commodity>
14661      <cmdty:space>ISO4217</cmdty:space>
14662      <cmdty:id>EUR</cmdty:id>
14663    </act:commodity>
14664    <act:commodity-scu>100</act:commodity-scu>
14665    <act:code>7392</act:code>
14666    <act:parent type="new">61f884f026b5cec86f75f7b9b25ea945</act:parent>
14667  </gnc:account>
14668  <gnc:account version="2.0.0">
14669    <act:name>Abgeführte Gewinne aufgrund eines Gewinn- oder Teilgewinnabführungsvertrags</act:name>
14670    <act:id type="new">55fd30f01dc015a758adc2569c341d5c</act:id>
14671    <act:type>EXPENSE</act:type>
14672    <act:commodity>
14673      <cmdty:space>ISO4217</cmdty:space>
14674      <cmdty:id>EUR</cmdty:id>
14675    </act:commodity>
14676    <act:commodity-scu>100</act:commodity-scu>
14677    <act:code>7394</act:code>
14678    <act:parent type="new">61f884f026b5cec86f75f7b9b25ea945</act:parent>
14679  </gnc:account>
14680  <gnc:account version="2.0.0">
14681    <act:name>Abgeführte Gewinnanteile an stille Gesellschafter §8 GewStG</act:name>
14682    <act:id type="new">da217e4cc01d7e715df599db374c19bb</act:id>
14683    <act:type>EXPENSE</act:type>
14684    <act:commodity>
14685      <cmdty:space>ISO4217</cmdty:space>
14686      <cmdty:id>EUR</cmdty:id>
14687    </act:commodity>
14688    <act:commodity-scu>100</act:commodity-scu>
14689    <act:code>7399</act:code>
14690    <act:parent type="new">61f884f026b5cec86f75f7b9b25ea945</act:parent>
14691  </gnc:account>
14692  <gnc:account version="2.0.0">
14693    <act:name>Zinsen und ähnliche Aufwendungen</act:name>
14694    <act:id type="new">8077a61128333def2454214ea7b6df5c</act:id>
14695    <act:type>EXPENSE</act:type>
14696    <act:commodity>
14697      <cmdty:space>ISO4217</cmdty:space>
14698      <cmdty:id>EUR</cmdty:id>
14699    </act:commodity>
14700    <act:commodity-scu>100</act:commodity-scu>
14701    <act:code>7300</act:code>
14702    <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
14703  </gnc:account>
14704  <gnc:account version="2.0.0">
14705    <act:name>Steuerlich abzugsfähige, andere Nebenleistungen zu Steuern</act:name>
14706    <act:id type="new">d462c502a4fc36b1664d9ac5b6e55eca</act:id>
14707    <act:type>EXPENSE</act:type>
14708    <act:commodity>
14709      <cmdty:space>ISO4217</cmdty:space>
14710      <cmdty:id>EUR</cmdty:id>
14711    </act:commodity>
14712    <act:commodity-scu>100</act:commodity-scu>
14713    <act:code>7303</act:code>
14714    <act:parent type="new">8077a61128333def2454214ea7b6df5c</act:parent>
14715  </gnc:account>
14716  <gnc:account version="2.0.0">
14717    <act:name>Steuerlich nicht abzugsfähige, andere Nebenleistungen zu Steuern</act:name>
14718    <act:id type="new">634a3ca870fe09a6543a4c77e03e9d88</act:id>
14719    <act:type>EXPENSE</act:type>
14720    <act:commodity>
14721      <cmdty:space>ISO4217</cmdty:space>
14722      <cmdty:id>EUR</cmdty:id>
14723    </act:commodity>
14724    <act:commodity-scu>100</act:commodity-scu>
14725    <act:code>7304</act:code>
14726    <act:parent type="new">8077a61128333def2454214ea7b6df5c</act:parent>
14727  </gnc:account>
14728  <gnc:account version="2.0.0">
14729    <act:name>Zinsaufwendungen §233a AO betriebliche Steuern</act:name>
14730    <act:id type="new">175898858541f5e2e9076eced4e27fb7</act:id>
14731    <act:type>EXPENSE</act:type>
14732    <act:commodity>
14733      <cmdty:space>ISO4217</cmdty:space>
14734      <cmdty:id>EUR</cmdty:id>
14735    </act:commodity>
14736    <act:commodity-scu>100</act:commodity-scu>
14737    <act:code>7305</act:code>
14738    <act:parent type="new">8077a61128333def2454214ea7b6df5c</act:parent>
14739  </gnc:account>
14740  <gnc:account version="2.0.0">
14741    <act:name>Zinsaufwendungen §§233a bis 237 AO</act:name>
14742    <act:id type="new">b38f82c5de3a784f2e9eab49d678d655</act:id>
14743    <act:type>EXPENSE</act:type>
14744    <act:commodity>
14745      <cmdty:space>ISO4217</cmdty:space>
14746      <cmdty:id>EUR</cmdty:id>
14747    </act:commodity>
14748    <act:commodity-scu>100</act:commodity-scu>
14749    <act:code>7306</act:code>
14750    <act:description>Personenternehmen</act:description>
14751    <act:parent type="new">8077a61128333def2454214ea7b6df5c</act:parent>
14752  </gnc:account>
14753  <gnc:account version="2.0.0">
14754    <act:name>Zinsaufwendungen für kurzfristige Verbindlichkeiten</act:name>
14755    <act:id type="new">71a9174e0b5d1b37537fbaae957435e9</act:id>
14756    <act:type>EXPENSE</act:type>
14757    <act:commodity>
14758      <cmdty:space>ISO4217</cmdty:space>
14759      <cmdty:id>EUR</cmdty:id>
14760    </act:commodity>
14761    <act:commodity-scu>100</act:commodity-scu>
14762    <act:code>7310</act:code>
14763    <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
14764  </gnc:account>
14765  <gnc:account version="2.0.0">
14766    <act:name>Nicht abzugsfähige Schuldzinsen (langfristig) gemäß §4 Abs. 4a EStG</act:name>
14767    <act:id type="new">94d77d7d8bc10d776c6bd03774e8294a</act:id>
14768    <act:type>EXPENSE</act:type>
14769    <act:commodity>
14770      <cmdty:space>ISO4217</cmdty:space>
14771      <cmdty:id>EUR</cmdty:id>
14772    </act:commodity>
14773    <act:commodity-scu>100</act:commodity-scu>
14774    <act:code>7313</act:code>
14775    <act:description>Hinzurechnungsbetrag</act:description>
14776    <act:parent type="new">71a9174e0b5d1b37537fbaae957435e9</act:parent>
14777  </gnc:account>
14778  <gnc:account version="2.0.0">
14779    <act:name>Nicht abzugsfähige Schuldzinsen (kurzfristig) gemäß §4 Abs. 4a EStG</act:name>
14780    <act:id type="new">d84388a7f7fcea4151c1b93a677dcfdb</act:id>
14781    <act:type>EXPENSE</act:type>
14782    <act:commodity>
14783      <cmdty:space>ISO4217</cmdty:space>
14784      <cmdty:id>EUR</cmdty:id>
14785    </act:commodity>
14786    <act:commodity-scu>100</act:commodity-scu>
14787    <act:code>7314</act:code>
14788    <act:description>Hinzurechnungsbetrag</act:description>
14789    <act:parent type="new">71a9174e0b5d1b37537fbaae957435e9</act:parent>
14790  </gnc:account>
14791  <gnc:account version="2.0.0">
14792    <act:name>In Dauerschuldzinsen umqualifizierte Zinsen auf kurzfristige Verbindlichkeiten</act:name>
14793    <act:id type="new">3b18d6e9227a2b37f21f0108977313d4</act:id>
14794    <act:type>EXPENSE</act:type>
14795    <act:commodity>
14796      <cmdty:space>ISO4217</cmdty:space>
14797      <cmdty:id>EUR</cmdty:id>
14798    </act:commodity>
14799    <act:commodity-scu>100</act:commodity-scu>
14800    <act:code>7318</act:code>
14801    <act:parent type="new">71a9174e0b5d1b37537fbaae957435e9</act:parent>
14802  </gnc:account>
14803  <gnc:account version="2.0.0">
14804    <act:name>Zinsaufwendungen für langfristige Verbindlichkeiten</act:name>
14805    <act:id type="new">40bbf2cc46016fd17529264fd27c534d</act:id>
14806    <act:type>EXPENSE</act:type>
14807    <act:commodity>
14808      <cmdty:space>ISO4217</cmdty:space>
14809      <cmdty:id>EUR</cmdty:id>
14810    </act:commodity>
14811    <act:commodity-scu>100</act:commodity-scu>
14812    <act:code>7320</act:code>
14813    <act:description>(länger als 1 Jahr)</act:description>
14814    <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
14815  </gnc:account>
14816  <gnc:account version="2.0.0">
14817    <act:name>Zinsaufwendungen für Gebäude, die zum Betriebsvermögen gehören</act:name>
14818    <act:id type="new">1ab72d64e7b05bc69909c41a978c6a50</act:id>
14819    <act:type>EXPENSE</act:type>
14820    <act:commodity>
14821      <cmdty:space>ISO4217</cmdty:space>
14822      <cmdty:id>EUR</cmdty:id>
14823    </act:commodity>
14824    <act:commodity-scu>100</act:commodity-scu>
14825    <act:code>7325</act:code>
14826    <act:parent type="new">40bbf2cc46016fd17529264fd27c534d</act:parent>
14827  </gnc:account>
14828  <gnc:account version="2.0.0">
14829    <act:name>Zinsen zur Finanzierung des Anlagevermögen</act:name>
14830    <act:id type="new">bcac5b0849ab920dea3af584fea43dbe</act:id>
14831    <act:type>EXPENSE</act:type>
14832    <act:commodity>
14833      <cmdty:space>ISO4217</cmdty:space>
14834      <cmdty:id>EUR</cmdty:id>
14835    </act:commodity>
14836    <act:commodity-scu>100</act:commodity-scu>
14837    <act:code>7326</act:code>
14838    <act:parent type="new">40bbf2cc46016fd17529264fd27c534d</act:parent>
14839  </gnc:account>
14840  <gnc:account version="2.0.0">
14841    <act:name>Renten und dauernde Lasten aus Gründung/Erwerb §8 GewStG</act:name>
14842    <act:id type="new">62aa443abf3cad9e8c7408d27870333d</act:id>
14843    <act:type>EXPENSE</act:type>
14844    <act:commodity>
14845      <cmdty:space>ISO4217</cmdty:space>
14846      <cmdty:id>EUR</cmdty:id>
14847    </act:commodity>
14848    <act:commodity-scu>100</act:commodity-scu>
14849    <act:code>7327</act:code>
14850    <act:parent type="new">40bbf2cc46016fd17529264fd27c534d</act:parent>
14851  </gnc:account>
14852  <gnc:account version="2.0.0">
14853    <act:name>Zinsaufwendungen an Mitunternehmer für die Hingabe von Kapital §15 EStG</act:name>
14854    <act:id type="new">a4d96f9f3cf84a6f9d356bb79305d1c3</act:id>
14855    <act:type>EXPENSE</act:type>
14856    <act:commodity>
14857      <cmdty:space>ISO4217</cmdty:space>
14858      <cmdty:id>EUR</cmdty:id>
14859    </act:commodity>
14860    <act:commodity-scu>100</act:commodity-scu>
14861    <act:code>7328</act:code>
14862    <act:parent type="new">40bbf2cc46016fd17529264fd27c534d</act:parent>
14863  </gnc:account>
14864  <gnc:account version="2.0.0">
14865    <act:name>Zinsähnliche Aufwendungen</act:name>
14866    <act:id type="new">453e411aa183b227f77b8a8f7fcc7b3a</act:id>
14867    <act:type>EXPENSE</act:type>
14868    <act:commodity>
14869      <cmdty:space>ISO4217</cmdty:space>
14870      <cmdty:id>EUR</cmdty:id>
14871    </act:commodity>
14872    <act:commodity-scu>100</act:commodity-scu>
14873    <act:code>7330</act:code>
14874    <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
14875  </gnc:account>
14876  <gnc:account version="2.0.0">
14877    <act:name>Diskontaufwendungen</act:name>
14878    <act:id type="new">262f8fda4cf7472e8302007611238c40</act:id>
14879    <act:type>EXPENSE</act:type>
14880    <act:commodity>
14881      <cmdty:space>ISO4217</cmdty:space>
14882      <cmdty:id>EUR</cmdty:id>
14883    </act:commodity>
14884    <act:commodity-scu>100</act:commodity-scu>
14885    <act:code>7340</act:code>
14886    <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
14887  </gnc:account>
14888  <gnc:account version="2.0.0">
14889    <act:name>Zinsen und ähnliche Aufwendungen 100 %/50 % nicht abzugsfähig</act:name>
14890    <act:id type="new">f0127b77131b4bc05f3dbc8b3adccbe2</act:id>
14891    <act:type>EXPENSE</act:type>
14892    <act:commodity>
14893      <cmdty:space>ISO4217</cmdty:space>
14894      <cmdty:id>EUR</cmdty:id>
14895    </act:commodity>
14896    <act:commodity-scu>100</act:commodity-scu>
14897    <act:code>7350</act:code>
14898    <act:description>inländische Kap.Ges.</act:description>
14899    <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
14900  </gnc:account>
14901  <gnc:account version="2.0.0">
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14903    <act:id type="new">17d4b5a4b578ad6b4b9c1ba56a4822bd</act:id>
14904    <act:type>EXPENSE</act:type>
14905    <act:commodity>
14906      <cmdty:space>ISO4217</cmdty:space>
14907      <cmdty:id>EUR</cmdty:id>
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14917  </gnc:account>
14918  <gnc:account version="2.0.0">
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14920    <act:id type="new">a425bb1a0869b8059903e0e1e4e6e7d7</act:id>
14921    <act:type>EXPENSE</act:type>
14922    <act:commodity>
14923      <cmdty:space>ISO4217</cmdty:space>
14924      <cmdty:id>EUR</cmdty:id>
14925    </act:commodity>
14926    <act:commodity-scu>100</act:commodity-scu>
14927    <act:code>7500</act:code>
14928    <act:slots>
14929      <slot>
14930        <slot:key>tax-related</slot:key>
14931        <slot:value type="integer">1</slot:value>
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14933    </act:slots>
14934    <act:parent type="new">17d4b5a4b578ad6b4b9c1ba56a4822bd</act:parent>
14935  </gnc:account>
14936  <gnc:account version="2.0.0">
14937    <act:name>Außerordentliche Aufwendungen finanzwirksam</act:name>
14938    <act:id type="new">b50841637aacd8821dbde8e6e05c3fac</act:id>
14939    <act:type>EXPENSE</act:type>
14940    <act:commodity>
14941      <cmdty:space>ISO4217</cmdty:space>
14942      <cmdty:id>EUR</cmdty:id>
14943    </act:commodity>
14944    <act:commodity-scu>100</act:commodity-scu>
14945    <act:code>7501</act:code>
14946    <act:parent type="new">a425bb1a0869b8059903e0e1e4e6e7d7</act:parent>
14947  </gnc:account>
14948  <gnc:account version="2.0.0">
14949    <act:name>Außerordentliche Aufwendungen nicht finanzwirksam</act:name>
14950    <act:id type="new">0412205ed5ffe3729f9cc5f108e85164</act:id>
14951    <act:type>EXPENSE</act:type>
14952    <act:commodity>
14953      <cmdty:space>ISO4217</cmdty:space>
14954      <cmdty:id>EUR</cmdty:id>
14955    </act:commodity>
14956    <act:commodity-scu>100</act:commodity-scu>
14957    <act:code>7550</act:code>
14958    <act:parent type="new">a425bb1a0869b8059903e0e1e4e6e7d7</act:parent>
14959  </gnc:account>
14960  <gnc:account version="2.0.0">
14961    <act:name>18. Steuern vom Einkommen und vom Ertrag</act:name>
14962    <act:id type="new">b1f254106f1e487b31aad762ad1cca11</act:id>
14963    <act:type>EXPENSE</act:type>
14964    <act:commodity>
14965      <cmdty:space>ISO4217</cmdty:space>
14966      <cmdty:id>EUR</cmdty:id>
14967    </act:commodity>
14968    <act:commodity-scu>100</act:commodity-scu>
14969    <act:slots>
14970      <slot>
14971        <slot:key>placeholder</slot:key>
14972        <slot:value type="string">true</slot:value>
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14975    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
14976  </gnc:account>
14977  <gnc:account version="2.0.0">
14978    <act:name>Körperschaftsteuer</act:name>
14979    <act:id type="new">f00e5e2126e3acdb3789807e0596a497</act:id>
14980    <act:type>EXPENSE</act:type>
14981    <act:commodity>
14982      <cmdty:space>ISO4217</cmdty:space>
14983      <cmdty:id>EUR</cmdty:id>
14984    </act:commodity>
14985    <act:commodity-scu>100</act:commodity-scu>
14986    <act:code>7600</act:code>
14987    <act:slots>
14988      <slot>
14989        <slot:key>placeholder</slot:key>
14990        <slot:value type="string">true</slot:value>
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14993    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
14994  </gnc:account>
14995  <gnc:account version="2.0.0">
14996    <act:name>Körperschaftsteuer für Vorjahre</act:name>
14997    <act:id type="new">dac7d570edd203341ce4d39c2517f750</act:id>
14998    <act:type>EXPENSE</act:type>
14999    <act:commodity>
15000      <cmdty:space>ISO4217</cmdty:space>
15001      <cmdty:id>EUR</cmdty:id>
15002    </act:commodity>
15003    <act:commodity-scu>100</act:commodity-scu>
15004    <act:code>7603</act:code>
15005    <act:slots>
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15007        <slot:key>placeholder</slot:key>
15008        <slot:value type="string">true</slot:value>
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15011    <act:parent type="new">f00e5e2126e3acdb3789807e0596a497</act:parent>
15012  </gnc:account>
15013  <gnc:account version="2.0.0">
15014    <act:name>Körperschaftsteuererstattung Vorjahre</act:name>
15015    <act:id type="new">1cf095a03ae8f592517129e153888779</act:id>
15016    <act:type>INCOME</act:type>
15017    <act:commodity>
15018      <cmdty:space>ISO4217</cmdty:space>
15019      <cmdty:id>EUR</cmdty:id>
15020    </act:commodity>
15021    <act:commodity-scu>100</act:commodity-scu>
15022    <act:code>7604</act:code>
15023    <act:slots>
15024      <slot>
15025        <slot:key>placeholder</slot:key>
15026        <slot:value type="string">true</slot:value>
15027      </slot>
15028    </act:slots>
15029    <act:parent type="new">f00e5e2126e3acdb3789807e0596a497</act:parent>
15030  </gnc:account>
15031  <gnc:account version="2.0.0">
15032    <act:name>Solidaritätszuschlagerstattungen für Vorjahre</act:name>
15033    <act:id type="new">1e77373beb4c9db9896dbe0a4fadadfb</act:id>
15034    <act:type>INCOME</act:type>
15035    <act:commodity>
15036      <cmdty:space>ISO4217</cmdty:space>
15037      <cmdty:id>EUR</cmdty:id>
15038    </act:commodity>
15039    <act:commodity-scu>100</act:commodity-scu>
15040    <act:code>7607</act:code>
15041    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
15042  </gnc:account>
15043  <gnc:account version="2.0.0">
15044    <act:name>Solidaritätszuschlag</act:name>
15045    <act:id type="new">37f2cf5b574a0246a80339837b08b586</act:id>
15046    <act:type>EXPENSE</act:type>
15047    <act:commodity>
15048      <cmdty:space>ISO4217</cmdty:space>
15049      <cmdty:id>EUR</cmdty:id>
15050    </act:commodity>
15051    <act:commodity-scu>100</act:commodity-scu>
15052    <act:code>7608</act:code>
15053    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
15054  </gnc:account>
15055  <gnc:account version="2.0.0">
15056    <act:name>Solidaritätszuschlag für Vorjahre</act:name>
15057    <act:id type="new">ee391946c23bc42d7242a2e8274bfd5b</act:id>
15058    <act:type>EXPENSE</act:type>
15059    <act:commodity>
15060      <cmdty:space>ISO4217</cmdty:space>
15061      <cmdty:id>EUR</cmdty:id>
15062    </act:commodity>
15063    <act:commodity-scu>100</act:commodity-scu>
15064    <act:code>7609</act:code>
15065    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
15066  </gnc:account>
15067  <gnc:account version="2.0.0">
15068    <act:name>Gewerbesteuer</act:name>
15069    <act:id type="new">793d583394dea1e0cf246a96fdbec63b</act:id>
15070    <act:type>EXPENSE</act:type>
15071    <act:commodity>
15072      <cmdty:space>ISO4217</cmdty:space>
15073      <cmdty:id>EUR</cmdty:id>
15074    </act:commodity>
15075    <act:commodity-scu>100</act:commodity-scu>
15076    <act:code>7610</act:code>
15077    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
15078  </gnc:account>
15079  <gnc:account version="2.0.0">
15080    <act:name>Gewerbeertragsteuer</act:name>
15081    <act:id type="new">68a54a040f323b6e7d1fb523cbd87ab5</act:id>
15082    <act:type>EXPENSE</act:type>
15083    <act:commodity>
15084      <cmdty:space>ISO4217</cmdty:space>
15085      <cmdty:id>EUR</cmdty:id>
15086    </act:commodity>
15087    <act:commodity-scu>100</act:commodity-scu>
15088    <act:code>7620</act:code>
15089    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
15090  </gnc:account>
15091  <gnc:account version="2.0.0">
15092    <act:name>Kapitalertragsteuer 25%</act:name>
15093    <act:id type="new">5e602d7d30968020455d5c3b186b28ca</act:id>
15094    <act:type>EXPENSE</act:type>
15095    <act:commodity>
15096      <cmdty:space>ISO4217</cmdty:space>
15097      <cmdty:id>EUR</cmdty:id>
15098    </act:commodity>
15099    <act:commodity-scu>100</act:commodity-scu>
15100    <act:code>7630</act:code>
15101    <act:description>veraltet?</act:description>
15102    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
15103  </gnc:account>
15104  <gnc:account version="2.0.0">
15105    <act:name>Kapitalertragsteuer 20%</act:name>
15106    <act:id type="new">d1dcadd48624202fd54fec6da7856400</act:id>
15107    <act:type>EXPENSE</act:type>
15108    <act:commodity>
15109      <cmdty:space>ISO4217</cmdty:space>
15110      <cmdty:id>EUR</cmdty:id>
15111    </act:commodity>
15112    <act:commodity-scu>100</act:commodity-scu>
15113    <act:code>7632</act:code>
15114    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
15115  </gnc:account>
15116  <gnc:account version="2.0.0">
15117    <act:name>Anrechenbarer Solidaritätszuschlag auf Kapitelertragsteuer 20%</act:name>
15118    <act:id type="new">d66b1671cba6383f643915ae77a8f941</act:id>
15119    <act:type>EXPENSE</act:type>
15120    <act:commodity>
15121      <cmdty:space>ISO4217</cmdty:space>
15122      <cmdty:id>EUR</cmdty:id>
15123    </act:commodity>
15124    <act:commodity-scu>100</act:commodity-scu>
15125    <act:code>7634</act:code>
15126    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
15127  </gnc:account>
15128  <gnc:account version="2.0.0">
15129    <act:name>Zinsabschlagsteuer</act:name>
15130    <act:id type="new">0c8fe1fdff73fe37cdadc48114fb925b</act:id>
15131    <act:type>EXPENSE</act:type>
15132    <act:commodity>
15133      <cmdty:space>ISO4217</cmdty:space>
15134      <cmdty:id>EUR</cmdty:id>
15135    </act:commodity>
15136    <act:commodity-scu>100</act:commodity-scu>
15137    <act:code>7635</act:code>
15138    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
15139  </gnc:account>
15140  <gnc:account version="2.0.0">
15141    <act:name>Anrechenbarer Solidaritätszuschlag auf Zinsabschlagsteuer</act:name>
15142    <act:id type="new">a664c82b645a6bb5f7e7ca1d686fe7bc</act:id>
15143    <act:type>EXPENSE</act:type>
15144    <act:commodity>
15145      <cmdty:space>ISO4217</cmdty:space>
15146      <cmdty:id>EUR</cmdty:id>
15147    </act:commodity>
15148    <act:commodity-scu>100</act:commodity-scu>
15149    <act:code>7638</act:code>
15150    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
15151  </gnc:account>
15152  <gnc:account version="2.0.0">
15153    <act:name>Steuernachzahlungen Vorjahre für Steuern vom Einkommen und Ertrag</act:name>
15154    <act:id type="new">2dcdda5bddb370d006d58005a7747319</act:id>
15155    <act:type>EXPENSE</act:type>
15156    <act:commodity>
15157      <cmdty:space>ISO4217</cmdty:space>
15158      <cmdty:id>EUR</cmdty:id>
15159    </act:commodity>
15160    <act:commodity-scu>100</act:commodity-scu>
15161    <act:code>7640</act:code>
15162    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
15163  </gnc:account>
15164  <gnc:account version="2.0.0">
15165    <act:name>Steuererstattungen Vorjahre für Steuern vom Einkommen und Ertrag</act:name>
15166    <act:id type="new">130df50d42fa3997e514ac9f0ac0535b</act:id>
15167    <act:type>INCOME</act:type>
15168    <act:commodity>
15169      <cmdty:space>ISO4217</cmdty:space>
15170      <cmdty:id>EUR</cmdty:id>
15171    </act:commodity>
15172    <act:commodity-scu>100</act:commodity-scu>
15173    <act:code>7642</act:code>
15174    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
15175  </gnc:account>
15176  <gnc:account version="2.0.0">
15177    <act:name>Erträge aus der Auflösung von Rückstellungen für Steuern vom Einkommen und Ertrag</act:name>
15178    <act:id type="new">18cd9d7d36213618539f9b644909b88c</act:id>
15179    <act:type>INCOME</act:type>
15180    <act:commodity>
15181      <cmdty:space>ISO4217</cmdty:space>
15182      <cmdty:id>EUR</cmdty:id>
15183    </act:commodity>
15184    <act:commodity-scu>100</act:commodity-scu>
15185    <act:code>7644</act:code>
15186    <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
15187  </gnc:account>
15188  <gnc:account version="2.0.0">
15189    <act:name>19. sonstige Steuern</act:name>
15190    <act:id type="new">14317143371642d28f1085f244e92164</act:id>
15191    <act:type>EXPENSE</act:type>
15192    <act:commodity>
15193      <cmdty:space>ISO4217</cmdty:space>
15194      <cmdty:id>EUR</cmdty:id>
15195    </act:commodity>
15196    <act:commodity-scu>100</act:commodity-scu>
15197    <act:description>ertragsunabhängig</act:description>
15198    <act:slots>
15199      <slot>
15200        <slot:key>placeholder</slot:key>
15201        <slot:value type="string">true</slot:value>
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15204    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
15205  </gnc:account>
15206  <gnc:account version="2.0.0">
15207    <act:name>Sonstige Steuern</act:name>
15208    <act:id type="new">a5866629e278f3178e1a89e670c364f1</act:id>
15209    <act:type>EXPENSE</act:type>
15210    <act:commodity>
15211      <cmdty:space>ISO4217</cmdty:space>
15212      <cmdty:id>EUR</cmdty:id>
15213    </act:commodity>
15214    <act:commodity-scu>100</act:commodity-scu>
15215    <act:code>7650</act:code>
15216    <act:parent type="new">14317143371642d28f1085f244e92164</act:parent>
15217  </gnc:account>
15218  <gnc:account version="2.0.0">
15219    <act:name>Verbrauchsteuer</act:name>
15220    <act:id type="new">fe4984b6ffd6067845565f6a79e72ba3</act:id>
15221    <act:type>EXPENSE</act:type>
15222    <act:commodity>
15223      <cmdty:space>ISO4217</cmdty:space>
15224      <cmdty:id>EUR</cmdty:id>
15225    </act:commodity>
15226    <act:commodity-scu>100</act:commodity-scu>
15227    <act:code>7675</act:code>
15228    <act:parent type="new">a5866629e278f3178e1a89e670c364f1</act:parent>
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15230  <gnc:account version="2.0.0">
15231    <act:name>Ökosteuer</act:name>
15232    <act:id type="new">645ac69df0e23132e58e1801fc9cc19b</act:id>
15233    <act:type>EXPENSE</act:type>
15234    <act:commodity>
15235      <cmdty:space>ISO4217</cmdty:space>
15236      <cmdty:id>EUR</cmdty:id>
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15238    <act:commodity-scu>100</act:commodity-scu>
15239    <act:code>7678</act:code>
15240    <act:parent type="new">a5866629e278f3178e1a89e670c364f1</act:parent>
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15242  <gnc:account version="2.0.0">
15243    <act:name>Grundsteuer</act:name>
15244    <act:id type="new">9cba85054f28605b1ab51a2bb2c975a5</act:id>
15245    <act:type>EXPENSE</act:type>
15246    <act:commodity>
15247      <cmdty:space>ISO4217</cmdty:space>
15248      <cmdty:id>EUR</cmdty:id>
15249    </act:commodity>
15250    <act:commodity-scu>100</act:commodity-scu>
15251    <act:code>7680</act:code>
15252    <act:parent type="new">a5866629e278f3178e1a89e670c364f1</act:parent>
15253  </gnc:account>
15254  <gnc:account version="2.0.0">
15255    <act:name>Grundsteuer für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
15256    <act:id type="new">cd44de7e0aee2706b301f9c1bacef79c</act:id>
15257    <act:type>EXPENSE</act:type>
15258    <act:commodity>
15259      <cmdty:space>ISO4217</cmdty:space>
15260      <cmdty:id>EUR</cmdty:id>
15261    </act:commodity>
15262    <act:commodity-scu>100</act:commodity-scu>
15263    <act:code>7684</act:code>
15264    <act:parent type="new">9cba85054f28605b1ab51a2bb2c975a5</act:parent>
15265  </gnc:account>
15266  <gnc:account version="2.0.0">
15267    <act:name>Kfz-Steuer</act:name>
15268    <act:id type="new">f4d4caa38a00a232835988f7c55c2658</act:id>
15269    <act:type>EXPENSE</act:type>
15270    <act:commodity>
15271      <cmdty:space>ISO4217</cmdty:space>
15272      <cmdty:id>EUR</cmdty:id>
15273    </act:commodity>
15274    <act:commodity-scu>100</act:commodity-scu>
15275    <act:code>7685</act:code>
15276    <act:parent type="new">a5866629e278f3178e1a89e670c364f1</act:parent>
15277  </gnc:account>
15278  <gnc:account version="2.0.0">
15279    <act:name>Steuernachzahlungen Vorjahre für sonstige Steuern</act:name>
15280    <act:id type="new">80b1d48962ca79526f05164c4ded631a</act:id>
15281    <act:type>EXPENSE</act:type>
15282    <act:commodity>
15283      <cmdty:space>ISO4217</cmdty:space>
15284      <cmdty:id>EUR</cmdty:id>
15285    </act:commodity>
15286    <act:commodity-scu>100</act:commodity-scu>
15287    <act:code>7690</act:code>
15288    <act:parent type="new">a5866629e278f3178e1a89e670c364f1</act:parent>
15289  </gnc:account>
15290  <gnc:account version="2.0.0">
15291    <act:name>Steuererstattungen Vorjahre für sonstige Steuern</act:name>
15292    <act:id type="new">99e113ed0416a564d64005711d670e91</act:id>
15293    <act:type>INCOME</act:type>
15294    <act:commodity>
15295      <cmdty:space>ISO4217</cmdty:space>
15296      <cmdty:id>EUR</cmdty:id>
15297    </act:commodity>
15298    <act:commodity-scu>100</act:commodity-scu>
15299    <act:code>7692</act:code>
15300    <act:parent type="new">a5866629e278f3178e1a89e670c364f1</act:parent>
15301  </gnc:account>
15302  <gnc:account version="2.0.0">
15303    <act:name>Erträge aus der Auflösung von Rückstellungen für sonstige Steuern</act:name>
15304    <act:id type="new">38e68910c9a79657ea751abc1746f44b</act:id>
15305    <act:type>EXPENSE</act:type>
15306    <act:commodity>
15307      <cmdty:space>ISO4217</cmdty:space>
15308      <cmdty:id>EUR</cmdty:id>
15309    </act:commodity>
15310    <act:commodity-scu>100</act:commodity-scu>
15311    <act:code>7694</act:code>
15312    <act:parent type="new">a5866629e278f3178e1a89e670c364f1</act:parent>
15313  </gnc:account>
15314  <gnc:account version="2.0.0">
15315    <act:name>20. Jahresüberschuß/Jahresfehlbetrag</act:name>
15316    <act:id type="new">cc7dbfb6a1542855e03eecdaee3237ea</act:id>
15317    <act:type>EQUITY</act:type>
15318    <act:commodity>
15319      <cmdty:space>ISO4217</cmdty:space>
15320      <cmdty:id>EUR</cmdty:id>
15321    </act:commodity>
15322    <act:commodity-scu>100</act:commodity-scu>
15323    <act:description>Achtung Summe 14+17+18+19</act:description>
15324    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
15325  </gnc:account>
15326  <gnc:account version="2.0.0">
15327    <act:name>21. Veränderungen Vorträge und Rücklagen</act:name>
15328    <act:id type="new">e940821294093238c9ed9e89a1d00a37</act:id>
15329    <act:type>EQUITY</act:type>
15330    <act:commodity>
15331      <cmdty:space>ISO4217</cmdty:space>
15332      <cmdty:id>EUR</cmdty:id>
15333    </act:commodity>
15334    <act:commodity-scu>100</act:commodity-scu>
15335    <act:slots>
15336      <slot>
15337        <slot:key>placeholder</slot:key>
15338        <slot:value type="string">true</slot:value>
15339      </slot>
15340    </act:slots>
15341    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
15342  </gnc:account>
15343  <gnc:account version="2.0.0">
15344    <act:name>01. Gewinn-/Verlustvortrag nach Verwendung</act:name>
15345    <act:id type="new">644e496fc6f9e01e389755e3bd69d80d</act:id>
15346    <act:type>EQUITY</act:type>
15347    <act:commodity>
15348      <cmdty:space>ISO4217</cmdty:space>
15349      <cmdty:id>EUR</cmdty:id>
15350    </act:commodity>
15351    <act:commodity-scu>100</act:commodity-scu>
15352    <act:parent type="new">e940821294093238c9ed9e89a1d00a37</act:parent>
15353  </gnc:account>
15354  <gnc:account version="2.0.0">
15355    <act:name>Gewinnvortrag nach Verwendung</act:name>
15356    <act:id type="new">85f811bc3d9a818d6f5ba196cd2979aa</act:id>
15357    <act:type>EQUITY</act:type>
15358    <act:commodity>
15359      <cmdty:space>ISO4217</cmdty:space>
15360      <cmdty:id>EUR</cmdty:id>
15361    </act:commodity>
15362    <act:commodity-scu>100</act:commodity-scu>
15363    <act:code>7700</act:code>
15364    <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
15365  </gnc:account>
15366  <gnc:account version="2.0.0">
15367    <act:name>Gewinnvortrag 40% Vorbelastung</act:name>
15368    <act:id type="new">3c7e5794b38633932062b2764bed0b43</act:id>
15369    <act:type>EQUITY</act:type>
15370    <act:commodity>
15371      <cmdty:space>ISO4217</cmdty:space>
15372      <cmdty:id>EUR</cmdty:id>
15373    </act:commodity>
15374    <act:commodity-scu>100</act:commodity-scu>
15375    <act:code>7705</act:code>
15376    <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
15377  </gnc:account>
15378  <gnc:account version="2.0.0">
15379    <act:name>Gewinnvortrag 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
15380    <act:id type="new">ed574d34401f433d6e55e0c881a36f43</act:id>
15381    <act:type>EQUITY</act:type>
15382    <act:commodity>
15383      <cmdty:space>ISO4217</cmdty:space>
15384      <cmdty:id>EUR</cmdty:id>
15385    </act:commodity>
15386    <act:commodity-scu>100</act:commodity-scu>
15387    <act:code>7710</act:code>
15388    <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
15389  </gnc:account>
15390  <gnc:account version="2.0.0">
15391    <act:name>Gewinnvortrag 0% Vorbelastung (EK02)</act:name>
15392    <act:id type="new">2d59454941ced193128838396e722b00</act:id>
15393    <act:type>EQUITY</act:type>
15394    <act:commodity>
15395      <cmdty:space>ISO4217</cmdty:space>
15396      <cmdty:id>EUR</cmdty:id>
15397    </act:commodity>
15398    <act:commodity-scu>100</act:commodity-scu>
15399    <act:code>7715</act:code>
15400    <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
15401  </gnc:account>
15402  <gnc:account version="2.0.0">
15403    <act:name>Verlustvortrag nach Verwendung</act:name>
15404    <act:id type="new">36a5b6f056a05e744a8a4c6460a85396</act:id>
15405    <act:type>EQUITY</act:type>
15406    <act:commodity>
15407      <cmdty:space>ISO4217</cmdty:space>
15408      <cmdty:id>EUR</cmdty:id>
15409    </act:commodity>
15410    <act:commodity-scu>100</act:commodity-scu>
15411    <act:code>7720</act:code>
15412    <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
15413  </gnc:account>
15414  <gnc:account version="2.0.0">
15415    <act:name>Entnahmen aus der Kapitalrücklage</act:name>
15416    <act:id type="new">7d98054b81da8fa1b1ea68d7d92b047b</act:id>
15417    <act:type>EQUITY</act:type>
15418    <act:commodity>
15419      <cmdty:space>ISO4217</cmdty:space>
15420      <cmdty:id>EUR</cmdty:id>
15421    </act:commodity>
15422    <act:commodity-scu>100</act:commodity-scu>
15423    <act:code>7730</act:code>
15424    <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
15425  </gnc:account>
15426  <gnc:account version="2.0.0">
15427    <act:name>02. Entnahmen aus Gewinnrücklagen</act:name>
15428    <act:id type="new">e250efca9681cba74a7eb7f31361d9af</act:id>
15429    <act:type>EQUITY</act:type>
15430    <act:commodity>
15431      <cmdty:space>ISO4217</cmdty:space>
15432      <cmdty:id>EUR</cmdty:id>
15433    </act:commodity>
15434    <act:commodity-scu>100</act:commodity-scu>
15435    <act:slots>
15436      <slot>
15437        <slot:key>placeholder</slot:key>
15438        <slot:value type="string">true</slot:value>
15439      </slot>
15440    </act:slots>
15441    <act:parent type="new">e940821294093238c9ed9e89a1d00a37</act:parent>
15442  </gnc:account>
15443  <gnc:account version="2.0.0">
15444    <act:name>Entnahmen aus der gesetzlichen Rücklage</act:name>
15445    <act:id type="new">51cfa2d6b27ca7d0d84c5954d1516c9a</act:id>
15446    <act:type>EQUITY</act:type>
15447    <act:commodity>
15448      <cmdty:space>ISO4217</cmdty:space>
15449      <cmdty:id>EUR</cmdty:id>
15450    </act:commodity>
15451    <act:commodity-scu>100</act:commodity-scu>
15452    <act:code>7735</act:code>
15453    <act:slots>
15454      <slot>
15455        <slot:key>notes</slot:key>
15456        <slot:value type="string">Aufwandskonten?</slot:value>
15457      </slot>
15458    </act:slots>
15459    <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
15460  </gnc:account>
15461  <gnc:account version="2.0.0">
15462    <act:name>Entnahmen aus der Rücklage für eigene Anteile</act:name>
15463    <act:id type="new">b9a6f1ae114ab0b860679518eca422e6</act:id>
15464    <act:type>EQUITY</act:type>
15465    <act:commodity>
15466      <cmdty:space>ISO4217</cmdty:space>
15467      <cmdty:id>EUR</cmdty:id>
15468    </act:commodity>
15469    <act:commodity-scu>100</act:commodity-scu>
15470    <act:code>7740</act:code>
15471    <act:slots>
15472      <slot>
15473        <slot:key>notes</slot:key>
15474        <slot:value type="string">Aufwandskonten?</slot:value>
15475      </slot>
15476    </act:slots>
15477    <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
15478  </gnc:account>
15479  <gnc:account version="2.0.0">
15480    <act:name>Entnahmen aus satzungsmäßigen Rücklagen</act:name>
15481    <act:id type="new">7b20bdd2f040526d654f09199a8c0fdd</act:id>
15482    <act:type>EQUITY</act:type>
15483    <act:commodity>
15484      <cmdty:space>ISO4217</cmdty:space>
15485      <cmdty:id>EUR</cmdty:id>
15486    </act:commodity>
15487    <act:commodity-scu>100</act:commodity-scu>
15488    <act:code>7745</act:code>
15489    <act:slots>
15490      <slot>
15491        <slot:key>notes</slot:key>
15492        <slot:value type="string">Aufwandskonten?</slot:value>
15493      </slot>
15494    </act:slots>
15495    <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
15496  </gnc:account>
15497  <gnc:account version="2.0.0">
15498    <act:name>Entnahmen aus anderen Gewinnrücklagen</act:name>
15499    <act:id type="new">09e7daa17493f116f02ea85a59c2741c</act:id>
15500    <act:type>EQUITY</act:type>
15501    <act:commodity>
15502      <cmdty:space>ISO4217</cmdty:space>
15503      <cmdty:id>EUR</cmdty:id>
15504    </act:commodity>
15505    <act:commodity-scu>100</act:commodity-scu>
15506    <act:code>7750</act:code>
15507    <act:slots>
15508      <slot>
15509        <slot:key>notes</slot:key>
15510        <slot:value type="string">Aufwandskonten?</slot:value>
15511      </slot>
15512    </act:slots>
15513    <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
15514  </gnc:account>
15515  <gnc:account version="2.0.0">
15516    <act:name>Erträge aus Kapitalherabsetzung</act:name>
15517    <act:id type="new">ddc1d0d55f2c987b67aa4107272855fc</act:id>
15518    <act:type>EQUITY</act:type>
15519    <act:commodity>
15520      <cmdty:space>ISO4217</cmdty:space>
15521      <cmdty:id>EUR</cmdty:id>
15522    </act:commodity>
15523    <act:commodity-scu>100</act:commodity-scu>
15524    <act:code>7755</act:code>
15525    <act:slots>
15526      <slot>
15527        <slot:key>notes</slot:key>
15528        <slot:value type="string">Aufwandskonten?</slot:value>
15529      </slot>
15530    </act:slots>
15531    <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
15532  </gnc:account>
15533  <gnc:account version="2.0.0">
15534    <act:name>Einstellungen in die Kapitalrücklage nach den Vorschriften über die vereinfachte Kapitalherabsetzung</act:name>
15535    <act:id type="new">24ab942af2624f4557eee713594cfe8a</act:id>
15536    <act:type>EQUITY</act:type>
15537    <act:commodity>
15538      <cmdty:space>ISO4217</cmdty:space>
15539      <cmdty:id>EUR</cmdty:id>
15540    </act:commodity>
15541    <act:commodity-scu>100</act:commodity-scu>
15542    <act:code>7760</act:code>
15543    <act:slots>
15544      <slot>
15545        <slot:key>notes</slot:key>
15546        <slot:value type="string">Aufwandskonten?</slot:value>
15547      </slot>
15548    </act:slots>
15549    <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
15550  </gnc:account>
15551  <gnc:account version="2.0.0">
15552    <act:name>03. Einstellungen in Gewinnrücklagen</act:name>
15553    <act:id type="new">f14569e730ac327e0d442683013d415a</act:id>
15554    <act:type>EQUITY</act:type>
15555    <act:commodity>
15556      <cmdty:space>ISO4217</cmdty:space>
15557      <cmdty:id>EUR</cmdty:id>
15558    </act:commodity>
15559    <act:commodity-scu>100</act:commodity-scu>
15560    <act:slots>
15561      <slot>
15562        <slot:key>placeholder</slot:key>
15563        <slot:value type="string">true</slot:value>
15564      </slot>
15565    </act:slots>
15566    <act:parent type="new">e940821294093238c9ed9e89a1d00a37</act:parent>
15567  </gnc:account>
15568  <gnc:account version="2.0.0">
15569    <act:name>Einstellungen in die gesetzliche Rücklage</act:name>
15570    <act:id type="new">33fb12ef61a288efe9b71a391390a92a</act:id>
15571    <act:type>EQUITY</act:type>
15572    <act:commodity>
15573      <cmdty:space>ISO4217</cmdty:space>
15574      <cmdty:id>EUR</cmdty:id>
15575    </act:commodity>
15576    <act:commodity-scu>100</act:commodity-scu>
15577    <act:code>7765</act:code>
15578    <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
15579  </gnc:account>
15580  <gnc:account version="2.0.0">
15581    <act:name>Einstellungen in die Rücklage für eigene Anteile</act:name>
15582    <act:id type="new">a55c296eac6d9bd9dee382b03f9e90ea</act:id>
15583    <act:type>EQUITY</act:type>
15584    <act:commodity>
15585      <cmdty:space>ISO4217</cmdty:space>
15586      <cmdty:id>EUR</cmdty:id>
15587    </act:commodity>
15588    <act:commodity-scu>100</act:commodity-scu>
15589    <act:code>7770</act:code>
15590    <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
15591  </gnc:account>
15592  <gnc:account version="2.0.0">
15593    <act:name>Einstellungen in satzungsmäßige Rücklagen</act:name>
15594    <act:id type="new">a687f641c6a92e583e4f811a285cac3b</act:id>
15595    <act:type>EQUITY</act:type>
15596    <act:commodity>
15597      <cmdty:space>ISO4217</cmdty:space>
15598      <cmdty:id>EUR</cmdty:id>
15599    </act:commodity>
15600    <act:commodity-scu>100</act:commodity-scu>
15601    <act:code>7775</act:code>
15602    <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
15603  </gnc:account>
15604  <gnc:account version="2.0.0">
15605    <act:name>Einstellungen in andere Gewinnrücklagen</act:name>
15606    <act:id type="new">46adc1106a1c998159c93a6fd256b3f5</act:id>
15607    <act:type>EQUITY</act:type>
15608    <act:commodity>
15609      <cmdty:space>ISO4217</cmdty:space>
15610      <cmdty:id>EUR</cmdty:id>
15611    </act:commodity>
15612    <act:commodity-scu>100</act:commodity-scu>
15613    <act:code>7780</act:code>
15614    <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
15615  </gnc:account>
15616  <gnc:account version="2.0.0">
15617    <act:name>Vorabausschüttung</act:name>
15618    <act:id type="new">1411997e25e0110f4a3202a4ccdd692f</act:id>
15619    <act:type>EQUITY</act:type>
15620    <act:commodity>
15621      <cmdty:space>ISO4217</cmdty:space>
15622      <cmdty:id>EUR</cmdty:id>
15623    </act:commodity>
15624    <act:commodity-scu>100</act:commodity-scu>
15625    <act:code>7790</act:code>
15626    <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
15627  </gnc:account>
15628  <gnc:account version="2.0.0">
15629    <act:name>Vortrag auf neue Rechnung (GuV)</act:name>
15630    <act:id type="new">b9588a4dc4411adbf65747a53194f0ee</act:id>
15631    <act:type>EQUITY</act:type>
15632    <act:commodity>
15633      <cmdty:space>ISO4217</cmdty:space>
15634      <cmdty:id>EUR</cmdty:id>
15635    </act:commodity>
15636    <act:commodity-scu>100</act:commodity-scu>
15637    <act:code>7795</act:code>
15638    <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
15639  </gnc:account>
15640  <gnc:account version="2.0.0">
15641    <act:name>Aufwendungen/Erträge aus Umrechnungsdifferenzen</act:name>
15642    <act:id type="new">d5cbf3780510cc4bba614f0f119da1b2</act:id>
15643    <act:type>EQUITY</act:type>
15644    <act:commodity>
15645      <cmdty:space>ISO4217</cmdty:space>
15646      <cmdty:id>EUR</cmdty:id>
15647    </act:commodity>
15648    <act:commodity-scu>100</act:commodity-scu>
15649    <act:code>7990</act:code>
15650    <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
15651  </gnc:account>
15652  <gnc:account version="2.0.0">
15653    <act:name>Anfangsbestand</act:name>
15654    <act:id type="new">e57d948c9a884e179bd090118b9212f8</act:id>
15655    <act:type>EQUITY</act:type>
15656    <act:commodity>
15657      <cmdty:space>ISO4217</cmdty:space>
15658      <cmdty:id>EUR</cmdty:id>
15659    </act:commodity>
15660    <act:commodity-scu>100</act:commodity-scu>
15661    <act:description>Anfangsbestand</act:description>
15662    <act:slots>
15663      <slot>
15664        <slot:key>placeholder</slot:key>
15665        <slot:value type="string">true</slot:value>
15666      </slot>
15667    </act:slots>
15668    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
15669  </gnc:account>
15670  <gnc:account version="2.0.0">
15671    <act:name>Saldenvorträge Sachkonten</act:name>
15672    <act:id type="new">1388e85529c4367daca7540ded776f29</act:id>
15673    <act:type>EQUITY</act:type>
15674    <act:commodity>
15675      <cmdty:space>ISO4217</cmdty:space>
15676      <cmdty:id>EUR</cmdty:id>
15677    </act:commodity>
15678    <act:commodity-scu>100</act:commodity-scu>
15679    <act:code>9000</act:code>
15680    <act:parent type="new">e57d948c9a884e179bd090118b9212f8</act:parent>
15681  <act:slots>
15682    <slot>
15683      <slot:key>equity-type</slot:key>
15684      <slot:value type="string">opening-balance</slot:value>
15685    </slot>
15686  </act:slots>
15687  </gnc:account>
15688  <gnc:account version="2.0.0">
15689    <act:name>Saldenvorträge Debitoren</act:name>
15690    <act:id type="new">b1f71776f91e9870a52b544ac8111101</act:id>
15691    <act:type>EQUITY</act:type>
15692    <act:commodity>
15693      <cmdty:space>ISO4217</cmdty:space>
15694      <cmdty:id>EUR</cmdty:id>
15695    </act:commodity>
15696    <act:commodity-scu>100</act:commodity-scu>
15697    <act:code>9008</act:code>
15698    <act:parent type="new">e57d948c9a884e179bd090118b9212f8</act:parent>
15699  </gnc:account>
15700  <gnc:account version="2.0.0">
15701    <act:name>Saldenvorträge Kreditoren</act:name>
15702    <act:id type="new">b53dd07c847bd10d5d6c7005a76c3a96</act:id>
15703    <act:type>EQUITY</act:type>
15704    <act:commodity>
15705      <cmdty:space>ISO4217</cmdty:space>
15706      <cmdty:id>EUR</cmdty:id>
15707    </act:commodity>
15708    <act:commodity-scu>100</act:commodity-scu>
15709    <act:code>9009</act:code>
15710    <act:parent type="new">e57d948c9a884e179bd090118b9212f8</act:parent>
15711  </gnc:account>
15712</gnc-account-example>
15713