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> 432 <act:commodity-scu>100</act:commodity-scu> 433 <act:code>0160</act:code> 434 <act:parent type="new">0497673b94b5f5d818d646ab831a2cdb</act:parent> 435 </gnc:account> 436 <gnc:account version="2.0.0"> 437 <act:name>03. Geleistete Anzahlungen</act:name> 438 <act:id type="new">ea0f8625843879d059e4d62a6b8dcb5b</act:id> 439 <act:type>ASSET</act:type> 440 <act:commodity> 441 <cmdty:space>ISO4217</cmdty:space> 442 <cmdty:id>EUR</cmdty:id> 443 </act:commodity> 444 <act:commodity-scu>100</act:commodity-scu> 445 <act:slots> 446 <slot> 447 <slot:key>placeholder</slot:key> 448 <slot:value type="string">true</slot:value> 449 </slot> 450 </act:slots> 451 <act:parent type="new">3dbb5945983bc0de9d33b40bb21c53cb</act:parent> 452 </gnc:account> 453 <gnc:account version="2.0.0"> 454 <act:name>Anzahlungen auf immaterielle Vermögensgegenstände</act:name> 455 <act:id type="new">3c7f20e161b7e26c67f82a117fd44ea5</act:id> 456 <act:type>ASSET</act:type> 457 <act:commodity> 458 <cmdty:space>ISO4217</cmdty:space> 459 <cmdty:id>EUR</cmdty:id> 460 </act:commodity> 461 <act:commodity-scu>100</act:commodity-scu> 462 <act:code>0170</act:code> 463 <act:parent type="new">ea0f8625843879d059e4d62a6b8dcb5b</act:parent> 464 </gnc:account> 465 <gnc:account version="2.0.0"> 466 <act:name>Anzahlungen auf Geschäfts-, Firmenwert</act:name> 467 <act:id type="new">b91b5db8347e945b6b935f4c36789164</act:id> 468 <act:type>ASSET</act:type> 469 <act:commodity> 470 <cmdty:space>ISO4217</cmdty:space> 471 <cmdty:id>EUR</cmdty:id> 472 </act:commodity> 473 <act:commodity-scu>100</act:commodity-scu> 474 <act:code>0179</act:code> 475 <act:parent type="new">ea0f8625843879d059e4d62a6b8dcb5b</act:parent> 476 </gnc:account> 477 <gnc:account version="2.0.0"> 478 <act:name>IV. Sachanlagen</act:name> 479 <act:id type="new">4240cda2d91992e2202a40b0bf36a8b2</act:id> 480 <act:type>ASSET</act:type> 481 <act:commodity> 482 <cmdty:space>ISO4217</cmdty:space> 483 <cmdty:id>EUR</cmdty:id> 484 </act:commodity> 485 <act:commodity-scu>100</act:commodity-scu> 486 <act:description>0200-0795</act:description> 487 <act:slots> 488 <slot> 489 <slot:key>placeholder</slot:key> 490 <slot:value type="string">true</slot:value> 491 </slot> 492 <slot> 493 <slot:key>tax-related</slot:key> 494 <slot:value type="integer">1</slot:value> 495 </slot> 496 </act:slots> 497 <act:parent type="new">25554b48b5e81d8452521bacda7cc226</act:parent> 498 </gnc:account> 499 <gnc:account version="2.0.0"> 500 <act:name>01. 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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 & 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- & 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 < 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 > 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. 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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. 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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. 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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. 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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 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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 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<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 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<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. 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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"> 8609 <act:name>Umsatzsteuer-Vergütungen</act:name> 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> 8634 </slot> 8635 </act:slots> 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> 8748 </slot> 8749 </act:slots> 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> 8790 </slot> 8791 </act:slots> 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> 8832 </slot> 8833 </act:slots> 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> 8873 </slot> 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> 8950 </slot> 8951 </act:slots> 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. 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(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 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<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 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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 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<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 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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 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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 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<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 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<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. 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