account.account.template.csv 182 KB

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  1. "id","code","name","tag_ids/id","account_type","chart_template_id/id","reconcile"
  2. "chart_skr04_50","0050","Ausstehende nicht eingeforderte Einlagen (Komplementär)","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  3. "chart_skr04_60","0060","Ausstehende eingeforderte Einlagen (Komplementär)","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  4. "chart_skr04_70","0070","Ausstehende nicht eingeforderte Einlagen (Kommanditist)","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  5. "chart_skr04_80","0080","Ausstehende eingeforderte Einlagen (Kommanditist)","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  6. "chart_skr04_90","0090","Rückständige fällige Einzahlungen auf Geschäftsanteile","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  7. "chart_skr04_100","0100","Entgeltlich erworbene Konzessionen und gewerbliche Schutzrechte","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  8. "chart_skr04_110","0110","Konzessionen","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  9. "chart_skr04_120","0120","Gewerbliche Schutzrechte","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  10. "chart_skr04_130","0130","Ähnliche Rechte und Werte","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  11. "chart_skr04_135","0135","EDV-Software","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  12. "chart_skr04_140","0140","Lizenzen an gewerblichen Schutzrechten","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  13. "chart_skr04_143","0143","Selbst geschaffene immaterielle Vermögensgegenstände","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  14. "chart_skr04_144","0144","EDV-Software","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  15. "chart_skr04_145","0145","Lizenzen und Franchiseverträge","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  16. "chart_skr04_146","0146","Konzessionen und gewerbliche Schutzrechte","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  17. "chart_skr04_147","0147","Rezepte, Verfahren, Prototypen","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  18. "chart_skr04_148","0148","Immaterielle Vermögensgegenstände in Entwicklung","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  19. "chart_skr04_150","0150","Geschäfts- oder Firmenwert","l10n_de.tag_de_asset_bs_A_I_3","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  20. "chart_skr04_170","0170","Anzahlungen auf immaterielle Vermögensgegenstände ","l10n_de.tag_de_asset_bs_A_I_4","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  21. "chart_skr04_179","0179","Anzahlungen auf Geschäfts- oder Firmenwert ","l10n_de.tag_de_asset_bs_A_I_4","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  22. "chart_skr04_200","0200","Grundstücke, grundstücksgleiche Rechte und Bauten","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  23. "chart_skr04_210","0210","Grundstücksgleiche Rechte ohne Bauten","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  24. "chart_skr04_215","0215","Unbebaute Grundstücke","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  25. "chart_skr04_220","0220","Grundstücksgleiche Rechte","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  26. "chart_skr04_225","0225","Grundstücke mit Substanzverzehr ","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  27. "chart_skr04_230","0230","Bauten auf eigenen Grundstücken","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  28. "chart_skr04_235","0235","Grundstückswerte eigener bebauter Grundstücke ","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  29. "chart_skr04_240","0240","Geschäftsbauten","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  30. "chart_skr04_250","0250","Fabrikbauten","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  31. "chart_skr04_260","0260","Andere Bauten","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  32. "chart_skr04_270","0270","Garagen","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  33. "chart_skr04_280","0280","Außenanlagen Fabrik und Geschäftsbauten","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  34. "chart_skr04_285","0285","Hof- und Wegebefestigungen","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  35. "chart_skr04_290","0290","Einrichtungen für Geschäfts- Fabrik- und andere Bauten ","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  36. "chart_skr04_300","0300","Wohnbauten","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  37. "chart_skr04_305","0305","Garagen","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  38. "chart_skr04_310","0310","Außenanlagen ","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  39. "chart_skr04_315","0315","Hof- und Wegebefestigungen","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  40. "chart_skr04_320","0320","Einrichtungen für Wohnbauten ","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  41. "chart_skr04_329","0329","Gebäudeteil des häuslichen Arbeitszimmers","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  42. "chart_skr04_330","0330","Bauten auf fremden Grundstücken","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  43. "chart_skr04_340","0340","Geschäftsbauten ","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  44. "chart_skr04_350","0350","Fabrikbauten ","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  45. "chart_skr04_360","0360","Wohnbauten ","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  46. "chart_skr04_370","0370","Andere Bauten ","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  47. "chart_skr04_380","0380","Garagen ","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  48. "chart_skr04_390","0390","Außenanlagen ","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  49. "chart_skr04_395","0395","Hof- und Wegebefestigungen ","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  50. "chart_skr04_398","0398","Einrichtung Fabrik- und Geschäftsbauten ","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  51. "chart_skr04_400","0400","Technische Anlagen und Maschinen","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  52. "chart_skr04_420","0420","Technische Anlagen","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  53. "chart_skr04_440","0440","Maschinen","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  54. "chart_skr04_450","0450","Transportanlagen und Ähnliches","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  55. "chart_skr04_460","0460","Maschinengebundene Werkzeuge","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  56. "chart_skr04_470","0470","Betriebsvorrichtungen","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  57. "chart_skr04_500","0500","Betriebs- und Geschäftsausstattung","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  58. "chart_skr04_510","0510","Andere Anlagen","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  59. "chart_skr04_520","0520","Pkw","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  60. "chart_skr04_540","0540","Lkw","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  61. "chart_skr04_560","0560","Sonstige Transportmittel","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  62. "chart_skr04_620","0620","Werkzeuge","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  63. "chart_skr04_630","0630","Betriebsausstattung","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  64. "chart_skr04_635","0635","Geschäftsausstattung","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  65. "chart_skr04_640","0640","Ladeneinrichtung","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  66. "chart_skr04_650","0650","Büroeinrichtung","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  67. "chart_skr04_660","0660","Gerüst- und Schalungsmaterial","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  68. "chart_skr04_670","0670","Geringwertige Wirtschaftsgüter","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  69. "chart_skr04_675","0675","Geringwertige Wirtschaftsgüter Sammelposten","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  70. "chart_skr04_680","0680","Einbauten in fremde Grundstücke","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  71. "chart_skr04_690","0690","Sonstige Betriebs- und Geschäftsausstattung","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  72. "chart_skr04_700","0700","Geleistete Anzahlungen und Anlagen im Bau ","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  73. "chart_skr04_705","0705","Anzahlungen auf Grundstücke ohne Bauten","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  74. "chart_skr04_710","0710","Geschäfts-, Fabrik- und andere Bauten im Bau","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  75. "chart_skr04_720","0720","Anzahlungen auf Bauten auf eigenen Grundstücken","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  76. "chart_skr04_725","0725","Wohnbauten im Bau ","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  77. "chart_skr04_735","0735","Anzahlungen auf Wohnbauten auf eigenen Grundstücken","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  78. "chart_skr04_740","0740","Geschäfts-, Fabrik- und andere Bauten im Bau","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  79. "chart_skr04_755","0755","Wohnbauten im Bau ","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  80. "chart_skr04_765","0765","Anzahlungen auf Wohnbauten auf fremden Grundtücken","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  81. "chart_skr04_770","0770","Technische Anlagen und Maschinen im Bau ","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  82. "chart_skr04_780","0780","Anzahlungen auf Technische Anlagen und Maschinen ","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  83. "chart_skr04_785","0785","Andere Anlagen, Betriebs- und Geschäftsausstattung im Bau ","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  84. "chart_skr04_795","0795","Anzahlungen auf andere Anlagen, Betriebs- und Geschäftsausstattung ","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","l10n_de_skr04.l10n_chart_de_skr04",""
  85. "chart_skr04_800","0800","Anteile an verbundenen Unternehmen","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  86. "chart_skr04_803","0803","Anteile an verbundenen Unternehmen, Personengesellschaften","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  87. "chart_skr04_804","0804","Anteile an verbundenen Unternehmen, Kapitalgesellschaften","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  88. "chart_skr04_805","0805","Anteile an herrschender oder mehrheitlich beteiligter Personengesellschaften","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  89. "chart_skr04_808","0808","Anteile an herrschender oder mehrheitlich beteiligter Kapitalgesellschaften","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  90. "chart_skr04_809","0809","Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft ","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  91. "chart_skr04_810","0810","Ausleihungen an verbundene Unternehmen","l10n_de.tag_de_asset_bs_A_III_2","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  92. "chart_skr04_813","0813","Ausleihungen an verbundene Unternehmen, Personengesellschaften","l10n_de.tag_de_asset_bs_A_III_2","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  93. "chart_skr04_814","0814","Ausleihungen an verbundene Unternehmen, Kapitalgesellschaften","l10n_de.tag_de_asset_bs_A_III_2","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  94. "chart_skr04_815","0815","Ausleihungen an verbundene Unternehmen, Einzelunternehmen","l10n_de.tag_de_asset_bs_A_III_2","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  95. "chart_skr04_820","0820","Beteiligungen","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  96. "chart_skr04_829","0829","Beteiligung einer GmbH and Co. KG an einer Komplementär-GmbH ","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  97. "chart_skr04_830","0830","Typisch stille Beteiligungen ","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  98. "chart_skr04_840","0840","Atypisch stille Beteiligungen ","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  99. "chart_skr04_850","0850","Beteiligungen an Kapitalgesellschaften ","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  100. "chart_skr04_860","0860","Beteiligungen an Personengesellschaften ","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  101. "chart_skr04_880","0880","Ausleihungen an UN mit Beteiligungsverhältnis","l10n_de.tag_de_asset_bs_A_III_4","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  102. "chart_skr04_883","0883","Ausleihungen an UN mit Beteiligungsverhältnis, Personengesellschaften","l10n_de.tag_de_asset_bs_A_III_4","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  103. "chart_skr04_885","0885","Ausleihungen an UN mit Beteiligungsverhältnis,Kapitalgesellschaften","l10n_de.tag_de_asset_bs_A_III_4","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  104. "chart_skr04_900","0900","Wertpapiere des Anlagevermögens","l10n_de.tag_de_asset_bs_A_III_5","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  105. "chart_skr04_910","0910","Wertpapiere mit Gewinnbeteiligungsansprüchen ","l10n_de.tag_de_asset_bs_A_III_5","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  106. "chart_skr04_920","0920","Festverzinsliche Wertpapiere ","l10n_de.tag_de_asset_bs_A_III_5","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  107. "chart_skr04_930","0930","Sonstige Ausleihungen","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  108. "chart_skr04_940","0940","Darlehen","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  109. "chart_skr04_960","0960","Ausleihungen an Gesellschafter ","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  110. "chart_skr04_961","0961","Ausleihungen an GmbH-Gesellschafter ","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  111. "chart_skr04_962","0962","Ausleihungen an persönlich haftende Gesellschafter ","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  112. "chart_skr04_963","0963","Ausleihungen an Kommanditisten","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  113. "chart_skr04_964","0964","Ausleihungen stille Gesellschafter","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  114. "chart_skr04_970","0970","Ausleihungen an nahe stehende Personen ","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  115. "chart_skr04_980","0980","Genossenschaftsanteile zum langfristigen Verbleib ","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  116. "chart_skr04_1000","1000","Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_asset_bs_B_I_1","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  117. "chart_skr04_1040","1040","Unfertige Erzeugnisse und Leistungen","l10n_de.tag_de_asset_bs_B_I_2","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  118. "chart_skr04_1050","1050","Unfertige Erzeugnisse","l10n_de.tag_de_asset_bs_B_I_2","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  119. "chart_skr04_1080","1080","Unfertige Leistungen","l10n_de.tag_de_asset_bs_B_I_2","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  120. "chart_skr04_1090","1090","In Ausführung befindliche Bauaufträge","l10n_de.tag_de_asset_bs_B_I_2","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  121. "chart_skr04_1095","1095","In Arbeit befindliche Aufträge","l10n_de.tag_de_asset_bs_B_I_2","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  122. "chart_skr04_1100","1100","Fertige Erzeugnisse und Waren","l10n_de.tag_de_asset_bs_B_I_3","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  123. "chart_skr04_1110","1110","Fertige Erzeugnisse","l10n_de.tag_de_asset_bs_B_I_3","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  124. "chart_skr04_1140","1140","Waren","l10n_de.tag_de_asset_bs_B_I_3","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  125. "chart_skr04_1180","1180","Geleistete Anzahlungen auf Vorräte","l10n_de.tag_de_asset_bs_B_I_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  126. "chart_skr04_1181","1181","Geleistete Anzahlungen 7 % Vorsteuer","l10n_de.tag_de_asset_bs_B_I_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  127. "chart_skr04_1186","1186","Geleistete Anzahlungen 19 % Vorsteuer","l10n_de.tag_de_asset_bs_B_I_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  128. "chart_skr04_1190","1190","Erhaltene Anzahlungen auf Bestellungen (von Vorräten offen abgesetzt)","l10n_de.tag_de_asset_bs_B_I_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  129. "chart_skr04_1200","1200","Forderungen aus Lieferungen und Leistungen","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
  130. "chart_skr04_1205","1205","Forderungen aus Lieferungen und Leistungen (Odoo)","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
  131. "chart_skr04_1206","1206","Forderungen aus Lieferungen und Leistungen (PoS)","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
  132. "chart_skr04_1210","1210","Forderungen aus Lieferungen und Leistungen ohne Kontokorrent","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
  133. "chart_skr04_1215","1215","Forderungen aus Lieferungen und Leistungen zum allgemeinen Steuersatz","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
  134. "chart_skr04_1216","1216","Forderungen aus Lieferungen und Leistungen zum ermäßigten Steuersatz ","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
  135. "chart_skr04_1217","1217","Forderungen aus stfr. oder nicht stb. Lieferungen und Leistungen","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
  136. "chart_skr04_1218","1218","Forderungen aus Lieferungen und Leistungen gemäß §24 UStG","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
  137. "chart_skr04_1219","1219","Gegenkonto 1215-1218 bei Aufteilung der Ford. nach Steuersätzen (EÜR)","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
  138. "chart_skr04_1220","1220","Forderungen nach § 11 EStG für § 4/3","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
  139. "chart_skr04_1221","1221","Forderungen aus Lieferungen und Leistungen ohne Kontokorrent b. 1J","l10n_de.tag_de_asset_bs_B_II_1","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  140. "chart_skr04_1225","1225","Forderungen aus Lieferungen und Leistungen ohne Kontokorrent g. 1J","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  141. "chart_skr04_1230","1230","Wechsel aus Lieferungen und Leistungen","l10n_de.tag_de_asset_bs_B_II_1","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  142. "chart_skr04_1231","1231","Wechsel aus Lieferungen und Leistungen - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_1","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  143. "chart_skr04_1232","1232","Wechsel aus Lieferungen und Leistungen - Restlaufzeit größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  144. "chart_skr04_1235","1235","Wechsel aus Lieferungen und Leistungen, bundesbankfähig","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  145. "chart_skr04_1240","1240","Zweifelhafte Forderungen ","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
  146. "chart_skr04_1241","1241","Zweifelhafte Forderungen - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_1","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  147. "chart_skr04_1245","1245","Zweifelhafte Forderungen - Restlaufzeit größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  148. "chart_skr04_1246","1246","Einzelwertberichtigung zu Forderungen - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_1","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  149. "chart_skr04_1247","1247","Einzelwertberichtigung zu Forderungen - Restlaufzeit größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  150. "chart_skr04_1248","1248","Pauschalwertberichtigung zu Forderungen - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_1","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  151. "chart_skr04_1249","1249","Pauschalwertberichtigung zu Forderungen - Restlaufzeit größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  152. "chart_skr04_1250","1250","Forderungen aus Lieferungen und Leistungen gegen Gesellschafter ","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
  153. "chart_skr04_1251","1251","Forderungen aus Lieferungen und Leistungen gegen Gesellschafter b 1J","l10n_de.tag_de_asset_bs_B_II_1","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  154. "chart_skr04_1255","1255","Forderungen aus Lieferungen und Leistungen gegen Gesellschafter g. 1J","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  155. "chart_skr04_1260","1260","Forderungen gegen verbundene Unternehmen","l10n_de.tag_de_asset_bs_B_II_2","asset_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
  156. "chart_skr04_1261","1261","Forderungen gegen verbundene Unternehmen Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_2","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  157. "chart_skr04_1265","1265","Forderungen gegen verbundene Unternehmen Restlaufzeit größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_2","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  158. "chart_skr04_1266","1266","Besitzwechsel gegen verbundene Unternehmen ","l10n_de.tag_de_asset_bs_B_II_2","asset_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
  159. "chart_skr04_1267","1267","Besitzwechsel gegen verbundene Unternehmen Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_2","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  160. "chart_skr04_1268","1268","Besitzwechsel gegen verbundene Unternehmen Restlaufzeit größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_2","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  161. "chart_skr04_1269","1269","Besitzwechsel gegen verbundene Unternehmen, bundesbankfähig ","l10n_de.tag_de_asset_bs_B_II_2","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  162. "chart_skr04_1270","1270","Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen ","l10n_de.tag_de_asset_bs_B_II_2","asset_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
  163. "chart_skr04_1271","1271","Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen b. 1J","l10n_de.tag_de_asset_bs_B_II_2","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  164. "chart_skr04_1275","1275","Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen g 1J ","l10n_de.tag_de_asset_bs_B_II_2","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  165. "chart_skr04_1276","1276","Wertberichtigung Forderungen gegen verbundene Unternehmen b. 1J ","l10n_de.tag_de_asset_bs_B_II_2","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  166. "chart_skr04_1277","1277","Wertberichtigung Forderungen gegen verbundene Unternehmen gr. 1J","l10n_de.tag_de_asset_bs_B_II_2","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  167. "chart_skr04_1280","1280","Forderungen gegen Unternehmen mit Beteiligungsverhältnis","l10n_de.tag_de_asset_bs_B_II_3","asset_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
  168. "chart_skr04_1281","1281","Forderungen gegen Unternehmen,mit Beteiligungsverhältnis b. 1J","l10n_de.tag_de_asset_bs_B_II_3","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  169. "chart_skr04_1285","1285","Forderungen gegen Unternehmen, mit Beteiigungsverhältnis gr. 1J","l10n_de.tag_de_asset_bs_B_II_3","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  170. "chart_skr04_1286","1286","Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis","l10n_de.tag_de_asset_bs_B_II_3","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  171. "chart_skr04_1287","1287","Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis b. 1J","l10n_de.tag_de_asset_bs_B_II_3","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  172. "chart_skr04_1288","1288","Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis gr. 1J","l10n_de.tag_de_asset_bs_B_II_3","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  173. "chart_skr04_1289","1289","Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis, bundesbankfähig","l10n_de.tag_de_asset_bs_B_II_3","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  174. "chart_skr04_1290","1290","Forderungen aus Lieferungen und Leistungen gegen UN mit Beteiligungsverhältnis","l10n_de.tag_de_asset_bs_B_II_3","asset_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
  175. "chart_skr04_1291","1291","Forderungen aus Lieferungen und Leistungen gg. UN mit Beteiligg. b. 1J","l10n_de.tag_de_asset_bs_B_II_3","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  176. "chart_skr04_1295","1295","Forderungen aus Lieferungen und Leistungen gg. UN mit Beteiligg. gr.1J","l10n_de.tag_de_asset_bs_B_II_3","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  177. "chart_skr04_1296","1296","WB Forderungen gg. UN. mit Beteiliggverh. b. 1J","l10n_de.tag_de_asset_bs_B_II_3","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  178. "chart_skr04_1297","1297","WB Forderungen gg. UN. mit Beteiligungsverh. gr.1J","l10n_de.tag_de_asset_bs_B_II_3","asset_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  179. "chart_skr04_1298","1298","Ausstehende Einlagen eingefordert","l10n_de.tag_de_asset_bs_B_II_3","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  180. "chart_skr04_1299","1299","Nachschüsse (Forderungen, Gegenkonto 2929)","l10n_de.tag_de_asset_bs_B_II_3","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  181. "chart_skr04_1300","1300","Sonstige Vermögensgegenstände","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  182. "chart_skr04_1301","1301","Sonstige Vermögensgegenstände - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  183. "chart_skr04_1305","1305","Sonstige Vermögensgegenstände - Restlaufzeit größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  184. "chart_skr04_1307","1307","Forderungen gegen GmbH-Gesellschafter","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  185. "chart_skr04_1308","1308","Forderungen gegen GmbH-Gesellschafter - Restlaufzeit bis 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  186. "chart_skr04_1309","1309","Forderungen gegen GmbH-Gesellschafter - Restlaufzeit größer 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  187. "chart_skr04_1310","1310","Forderungen gegen Geschäftsführer","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  188. "chart_skr04_1311","1311","Forderungen gegen Geschäftsführer bis 1J","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  189. "chart_skr04_1315","1315","Forderungen gegen Geschäftsführer größer 1J","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  190. "chart_skr04_1317","1317","Forderungen gegen persönlich haftende Gesellschafter","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  191. "chart_skr04_1318","1318","Forderungen gegen persönlich haftende Gesellschafter - Restlaufzeit bis 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  192. "chart_skr04_1319","1319","Forderungen gegen persönlich haftende Gesellschafter - Restlaufzeit größer 1 J","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  193. "chart_skr04_1320","1320","Forderungen gegen Aufsichtsrats- u. Beirats-Mitglieder ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  194. "chart_skr04_1321","1321","Forderungen gegen Aufsichtsrats- u. Beirats-Mitglieder bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  195. "chart_skr04_1325","1325","Forderungen gegen Aufsichtsrats- u. Beirats-Mitglieder größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  196. "chart_skr04_1327","1327","Forderungen gegen Kommanditisten und atypisch stille Gesellschafter","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  197. "chart_skr04_1328","1328","Forderungen gegen Kommanditisten und atypisch stille Gesellschafter bis 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  198. "chart_skr04_1329","1329","Forderungen gegen Kommanditisten und atypisch stille Gesellschafter größer 1 J","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  199. "chart_skr04_1330","1330","Forderungen gegen sonstige Gesellschafter","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  200. "chart_skr04_1331","1331","Forderungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  201. "chart_skr04_1335","1335","Forderungen gegen Gesellschafter - Restlaufzeit größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  202. "chart_skr04_1337","1337","Forderungen gegen typisch stille Gesellschafter","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  203. "chart_skr04_1338","1338","Forderungen gegen typisch stille Gesellschafter bis 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  204. "chart_skr04_1339","1339","Forderungen gegen typisch stille Gesellschafter größer 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  205. "chart_skr04_1340","1340","Forderungen gegen Personal aus Lohn- u. Gehaltsabrechnung","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  206. "chart_skr04_1341","1341","Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung b. 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  207. "chart_skr04_1345","1345","Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung gr. 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  208. "chart_skr04_1350","1350","Kautionen","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  209. "chart_skr04_1351","1351","Kautionen - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  210. "chart_skr04_1355","1355","Kautionen - Restlaufzeit größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  211. "chart_skr04_1360","1360","Darlehen","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  212. "chart_skr04_1361","1361","Darlehen - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  213. "chart_skr04_1365","1365","Darlehen - Restlaufzeit größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  214. "chart_skr04_1369","1369","Ford. ggü. Krankenkassen aus Aufwendungsausgleichsgesetz","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  215. "chart_skr04_1370","1370","Durchlaufende Posten","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  216. "chart_skr04_1374","1374","Fremdgeld ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  217. "chart_skr04_1375","1375","Agenturwarenabrechnung ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  218. "chart_skr04_1378","1378","Ansprüche aus Rückdeckungsversicherungen ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  219. "chart_skr04_1380","1380","Vermögensgegenst. z. Erfüllung v. Pensionsrückst. u. ä. Verpfl.","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  220. "chart_skr04_1381","1381","Vermögensgegenst. z. Saldierung m. Pensionsrückst. u. ä . Verpfl.","l10n_de.tag_de_asset_bs_E","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  221. "chart_skr04_1382","1382","Vermögensgegenst. zur Erfüllung mit Altersversorgung vergleichbaren Verpfl.","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  222. "chart_skr04_1383","1383","Vermögensgegenst. zur Saldierung vergleichbare Verpfl. §246 Abs. 2 HGB","l10n_de.tag_de_asset_bs_E","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  223. "chart_skr04_1390","1390","GmbH-Anteile zum kurzfristigen Verbleib ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  224. "chart_skr04_1391","1391","Forderungen gegen Arbeitsgemeinschaften","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  225. "chart_skr04_1393","1393","Genussrechte","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  226. "chart_skr04_1394","1394","Einzahlungsansprüche zu Nebenleistungen oder Zuzahlungen","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  227. "chart_skr04_1395","1395","Genossenschafts-Anteile zum kurzfristigen Verbleib ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  228. "chart_skr04_1396","1396","Nachträglich abziehbare Vorsteuer, bewegliche Wirtschaftsgüter","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  229. "chart_skr04_1397","1397","Zurückzuzahlende Vorsteuer, bewegliche Wirtschaftsgüter","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  230. "chart_skr04_1398","1398","Nachträglich abziehbare Vorsteuer, unbewegliche Wirtschaftsgüter","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  231. "chart_skr04_1399","1399","Zurückzuzahlende Vorsteuer, unbewegliche Wirtschaftsgüter","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  232. "chart_skr04_1400","1400","Abziehbare Vorsteuer","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  233. "chart_skr04_1401","1401","Abziehbare Vorsteuer 7 %","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  234. "chart_skr04_1402","1402","Abziehbare Vorsteuer aus innergem. Erwerb","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  235. "chart_skr04_1404","1404","Abziehbare Vorsteuer aus innergem. Erwerb 19 %","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  236. "chart_skr04_1406","1406","Abziehbare Vorsteuer 19 %","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  237. "chart_skr04_1407","1407","Abziehbare Vorsteuer nach § 13b UStG 19 %","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  238. "chart_skr04_1408","1408","Abziehbare Vorsteuer nach § 13b UStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  239. "chart_skr04_1410","1410","Aufzuteilende Vorsteuer","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  240. "chart_skr04_1411","1411","Aufzuteilende Vorsteuer 7 %","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  241. "chart_skr04_1412","1412","Aufzuteilende Vorsteuer aus innergem. Erwerb","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  242. "chart_skr04_1413","1413","Aufzuteilende Vorsteuer aus innergem. Erwerb 19 %","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  243. "chart_skr04_1416","1416","Aufzuteilende Vorsteuer 19 %","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  244. "chart_skr04_1417","1417","Aufzuteilende Vorsteuer nach §§ 13a/13b UStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  245. "chart_skr04_1419","1419","Aufzuteilende Vorsteuer nach §§ 13a/13b UStG 19 % ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  246. "chart_skr04_1420","1420","Umsatzsteuerforderungen ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  247. "chart_skr04_1421","1421","Umsatzsteuerforderungen laufendes Jahr","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  248. "chart_skr04_1422","1422","Umsatzsteuerforderungen Vorjahr","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  249. "chart_skr04_1425","1425","Umsatzsteuerforderungen früherer Jahre","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  250. "chart_skr04_1427","1427","Forderungen aus entrichteten Verbrauchsteuern","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  251. "chart_skr04_1431","1431","Abziehbare Vorsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  252. "chart_skr04_1432","1432","Abziehbare Vorsteuer aus innergem. Erwerb von Neufahrzeugen","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  253. "chart_skr04_1433","1433","Entstandene Einfuhrumsatzsteuer","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  254. "chart_skr04_1434","1434","Vorsteuer in Folgeperiode/im Folgejahr abziehbar","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  255. "chart_skr04_1435","1435","Forderungen aus Gewerbesteuerüberzahlungen","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  256. "chart_skr04_1436","1436","Vorsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  257. "chart_skr04_1440","1440","Steuererstattungsansprüche gegenüber anderen Ländern","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  258. "chart_skr04_1450","1450","Körperschaftsteuerrückforderung","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  259. "chart_skr04_1456","1456","Forderungen an das Finanzamt aus abgeführtem Bauabzugsbetrag","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  260. "chart_skr04_1457","1457","Forderung gegenüber Bundesagentur für Arbeit","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  261. "chart_skr04_1480","1480","Gegenkonto Vorsteuer § 4/3 EStG ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  262. "chart_skr04_1481","1481","Auflösung Vorsteuer aus Vorjahr § 4/3 EStG ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  263. "chart_skr04_1482","1482","Vorsteuer aus Investitionen § 4/3 EStG ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  264. "chart_skr04_1483","1483","Gegenkonto für Vorsteuer nach Durchschnittssätzen für § 4/3 EStG ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  265. "chart_skr04_1485","1485","Verrechnungskonto Gewinnermittlung § 4/3 EStG, ergebniswirksam ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  266. "chart_skr04_1486","1486","Verrechnungskonto Gewinnermittlung § 4/3 EStG, nicht ergebniswirksam ","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  267. "chart_skr04_1490","1490","Verrechnungskonto Ist-Versteuerung","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  268. "chart_skr04_1495","1495","Verrechnung erhaltene Anzahlungen ","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  269. "chart_skr04_1498","1498","Überleitungskonto Kostenstellen","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  270. "chart_skr04_1500","1500","Anteile an verbundenen Unternehmen (Umlaufvermögen) ","l10n_de.tag_de_asset_bs_B_III_1","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  271. "chart_skr04_1504","1504","Anteile an herrschender Gesellschaft (Umlaufvermögen) ","l10n_de.tag_de_asset_bs_B_III_1","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  272. "chart_skr04_1510","1510","Sonstige Wertpapiere","l10n_de.tag_de_asset_bs_B_III_2","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  273. "chart_skr04_1520","1520","Finanzwechsel","l10n_de.tag_de_asset_bs_B_III_2","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  274. "chart_skr04_1525","1525","Wertpapiere mit unwesentlichen Wertschwankungen","l10n_de.tag_de_asset_bs_B_III_2","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  275. "chart_skr04_1530","1530","Wertpapieranlagen kurzfr. Disposition","l10n_de.tag_de_asset_bs_B_III_2","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  276. "chart_skr04_1550","1550","Schecks","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  277. "chart_skr04_1610","1610","Nebenkasse 1","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  278. "chart_skr04_1620","1620","Nebenkasse 2","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  279. "chart_skr04_1700","1700","Bank (Postbank)","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  280. "chart_skr04_1710","1710","Bank (Postbank 1)","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  281. "chart_skr04_1720","1720","Bank (Postbank 2)","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  282. "chart_skr04_1730","1730","Bank (Postbank 3)","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  283. "chart_skr04_1780","1780","LZB-Guthaben ","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  284. "chart_skr04_1790","1790","Bundesbankguthaben ","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  285. "chart_skr04_1810","1810","Paypal","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  286. "chart_skr04_1820","1820","Bank 2","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  287. "chart_skr04_1830","1830","Bank 3","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  288. "chart_skr04_1840","1840","Bank 4","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  289. "chart_skr04_1850","1850","Bank 5","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  290. "chart_skr04_1890","1890","Finanzmittelanlagen kurzfristige Finanzdisposition nicht im Finanzmittelfonds","l10n_de.tag_de_asset_bs_B_IV","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  291. "chart_skr04_1900","1900","Aktive Rechnungsabgrenzung","l10n_de.tag_de_asset_bs_C","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  292. "chart_skr04_1920","1920","Aufwand Zölle und Verbrauchsteuern","l10n_de.tag_de_asset_bs_C","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  293. "chart_skr04_1930","1930","Als Aufwand berücksichtigte Umsatzsteuer auf Anzahlungen ","l10n_de.tag_de_asset_bs_C","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  294. "chart_skr04_1940","1940","Damnum/Disagio","l10n_de.tag_de_asset_bs_C","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  295. "chart_skr04_1950","1950","Abgrenzung aktive latente Steuern ","l10n_de.tag_de_asset_bs_C","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  296. "chart_skr04_2000","2000","Festkapital","l10n_de.tag_de_liabilities_bs_A_I","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  297. "chart_skr04_2010","2010","Variables Kapital","l10n_de.tag_de_liabilities_bs_A_I","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  298. "chart_skr04_2020","2020","Gesellschafter-Darlehen ","l10n_de.tag_de_liabilities_bs_A_I","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  299. "chart_skr04_2050","2050","Kommandit-Kapital","l10n_de.tag_de_liabilities_bs_A_I","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  300. "chart_skr04_2060","2060","Verlustausgleichskonto","l10n_de.tag_de_liabilities_bs_A_I","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  301. "chart_skr04_2070","2070","Gesellschafter-Darlehen ","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  302. "chart_skr04_2100","2100","Privatentnahmen allgemein","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  303. "chart_skr04_2130","2130","Unentgeltliche Wertabgaben","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  304. "chart_skr04_2150","2150","Privatsteuern","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  305. "chart_skr04_2180","2180","Privateinlagen","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  306. "chart_skr04_2200","2200","Sonderausgaben beschränkt abzugsfähig","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  307. "chart_skr04_2230","2230","Sonderausgaben unbeschränkt abzugsfähig","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  308. "chart_skr04_2250","2250","Zuwendungen, Spenden","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  309. "chart_skr04_2280","2280","Außergewöhnliche Belastungen","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  310. "chart_skr04_2300","2300","Grundstücksaufwand","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  311. "chart_skr04_2349","2349","Grundstücksaufwand","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  312. "chart_skr04_2350","2350","Grundstücksertrag","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  313. "chart_skr04_2399","2399","Grundstücksertrag","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  314. "chart_skr04_2500","2500","Privatentnahmen allgemein Teilh.","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  315. "chart_skr04_2530","2530","Unentgeltliche Wertabgaben Teilh.","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  316. "chart_skr04_2550","2550","Privatsteuern Teilh.","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  317. "chart_skr04_2580","2580","Privateinlagen Teilh.","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  318. "chart_skr04_2600","2600","Sonderausgaben beschränkt abzugsfähig Teilh.","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  319. "chart_skr04_2630","2630","Sonderausgaben unbeschränkt abzugsfähig Teilh.","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  320. "chart_skr04_2650","2650","Zuwendungen, Spenden Teilh.","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  321. "chart_skr04_2680","2680","Außergewöhnliche Belastungen Teilh.","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  322. "chart_skr04_2700","2700","Grundstücksaufwand Teilh.","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  323. "chart_skr04_2750","2750","Grundstücksertrag Teilh.","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  324. "chart_skr04_2900","2900","Gezeichnetes Kapital","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  325. "chart_skr04_2901","2901","Geschäftsguthaben der verbleibenden Mitglieder","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  326. "chart_skr04_2902","2902","Geschäftsguthaben der ausscheidenden Mitglieder","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  327. "chart_skr04_2903","2903","Geschäftsguthaben aus gekündigten Geschäftsanteilen","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  328. "chart_skr04_2906","2906","Rückständige fällige Einzahlungen auf Geschäftsanteile (vermerkt)","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  329. "chart_skr04_2907","2907","Gegenkonto Rückständige fällige Einzahlungen auf Geschäftsanteile (vermerkt)","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  330. "chart_skr04_2908","2908","Kapitalerhöhung aus Gesellschaftsmitteln","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  331. "chart_skr04_2909","2909","Erworbene eigene Anteile","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  332. "chart_skr04_2910","2910","Ausstehende Einlagen auf das gezeichnete Kapital, nicht eingefordert","l10n_de.tag_de_liabilities_bs_A_I","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  333. "chart_skr04_2920","2920","Kapitalrücklage","l10n_de.tag_de_liabilities_bs_A_II","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  334. "chart_skr04_2925","2925","Kapitalrücklage durch Ausgabe von Anteilen über Nennbetrag ","l10n_de.tag_de_liabilities_bs_A_II","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  335. "chart_skr04_2926","2926","Kapitalrücklage durch Ausgabe von Schuldverschreibungen","l10n_de.tag_de_liabilities_bs_A_II","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  336. "chart_skr04_2927","2927","Kapitalrücklage gg. Vorzugsgewährung","l10n_de.tag_de_liabilities_bs_A_II","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  337. "chart_skr04_2928","2928","Kapitalrücklage durch Zuzahlungen in das Eigenkapital","l10n_de.tag_de_liabilities_bs_A_II","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  338. "chart_skr04_2929","2929","Nachschusskapital (Gegenkonto 1299)","l10n_de.tag_de_liabilities_bs_A_II","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  339. "chart_skr04_2930","2930","Gesetzliche Rücklage ","l10n_de.tag_de_liabilities_bs_A_III_1","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  340. "chart_skr04_2935","2935","Rücklage f. Anteile an herrschendem oder mehrh. bet. Unternehmen","l10n_de.tag_de_liabilities_bs_A_III_4","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  341. "chart_skr04_2937","2937","Andere Ergebnisrücklagen","l10n_de.tag_de_liabilities_bs_A_III_4","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  342. "chart_skr04_2950","2950","Satzungsmäßige Rücklagen","l10n_de.tag_de_liabilities_bs_A_III_3","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  343. "chart_skr04_2959","2959","Gesamthänderisch gebundene Rücklage (mit Aufteilung f. Kapitalkontenentwicklung)","l10n_de.tag_de_liabilities_bs_A_III_3","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  344. "chart_skr04_2960","2960","Andere Gewinnrücklagen","l10n_de.tag_de_liabilities_bs_A_III_4","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  345. "chart_skr04_2961","2961","Andere Gewinnrücklagen aus dem Erwerb eigener Anteile","l10n_de.tag_de_liabilities_bs_A_III_4","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  346. "chart_skr04_2962","2962","Eigenkapitalanteil von Wertaufholungen ","l10n_de.tag_de_liabilities_bs_A_III_4","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  347. "chart_skr04_2963","2963","Gewinnrücklagen aus den Übergangsvorschriften BilMoG","l10n_de.tag_de_liabilities_bs_A_III_4","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  348. "chart_skr04_2964","2964","Gewinnrückl. a. d. Übergangsvorschr. BilMoG (Zuschr. Sachanlageverm.)","l10n_de.tag_de_liabilities_bs_A_III_4","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  349. "chart_skr04_2965","2965","Gewinnrückl. a. d. Übergangsvorschr. BilMoG (Zuschr. Finanzanlageverm.)","l10n_de.tag_de_liabilities_bs_A_III_4","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  350. "chart_skr04_2966","2966","Gewinnrückl. a. d. Übergangsvorschr. BilMoG (Auflös. Sonderpo. m. Rückl.Ant.)","l10n_de.tag_de_liabilities_bs_A_III_4","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  351. "chart_skr04_2967","2967","Latente Steuern (Gewinnrücklage Haben)","l10n_de.tag_de_liabilities_bs_A_III_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  352. "chart_skr04_2968","2968","Latente Steuern (Gewinnrücklage Soll)","l10n_de.tag_de_liabilities_bs_A_III_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  353. "chart_skr04_2969","2969","Rechnungsabgrenzungsposten (Gewinnrücklage Soll)","l10n_de.tag_de_liabilities_bs_A_III_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  354. "chart_skr04_2970","2970","Gewinnvortrag vor Verwendung","l10n_de.tag_de_liabilities_bs_A_IV","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  355. "chart_skr04_2975","2975","Gewinnvortrag vor Verwendung (mit Auft. f. Kapitalkontenentw.)","l10n_de.tag_de_liabilities_bs_A_IV","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  356. "chart_skr04_2977","2977","Verlustvortrag vor Verwendung (mit Auft. für Kapitalkontenentw.)","l10n_de.tag_de_liabilities_bs_A_IV","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  357. "chart_skr04_2978","2978","Verlustvortrag vor Verwendung","l10n_de.tag_de_liabilities_bs_A_IV","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  358. "chart_skr04_2979","2979","Vorträge auf neue Rechnung ( Bilanz )","l10n_de.tag_de_liabilities_bs_A_IV","equity","l10n_de_skr04.l10n_chart_de_skr04",""
  359. "chart_skr04_3000","3000","Pensions- und ähnliche Rückstellungen","l10n_de.tag_de_liabilities_bs_B_1","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  360. "chart_skr04_3005","3005","Rückstellungen Pensionen und ähnliche Verpflichtungen gegen. Gesellschaftern","l10n_de.tag_de_liabilities_bs_B_1","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  361. "chart_skr04_3009","3009","Rückstellungen f. Pensionen u. ä. Verpfl. z. Sald. ","l10n_de.tag_de_liabilities_bs_B_1","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  362. "chart_skr04_3010","3010","Rückstellungen für Direktzusagen","l10n_de.tag_de_liabilities_bs_B_1","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  363. "chart_skr04_3011","3011","Rückstellungen für Zuschussverpflichtungen für Pensionskassen und LV","l10n_de.tag_de_liabilities_bs_B_1","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  364. "chart_skr04_3015","3015","Pensionsähnliche Rückstellungen","l10n_de.tag_de_liabilities_bs_B_1","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  365. "chart_skr04_3020","3020","Steuerrückstellungen ","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  366. "chart_skr04_3030","3030","Gewerbesteuerrückstellung","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  367. "chart_skr04_3035","3035","Gewerbesteuerrückstellung, § 4 Abs. 5b EStG","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  368. "chart_skr04_3040","3040","Körperschaftsteuerrückstellung","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  369. "chart_skr04_3050","3050","Steuerrückstellung aus Steuerstundung (BStBK)","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  370. "chart_skr04_3060","3060","Rückstellung für latente Steuern ","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  371. "chart_skr04_3065","3065","Passive latente Steuern ","l10n_de.tag_de_liabilities_bs_E","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  372. "chart_skr04_3070","3070","Sonstige Rückstellungen ","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  373. "chart_skr04_3075","3075","Rückstellungen Instandhaltungen bis 3 M","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  374. "chart_skr04_3076","3076","Rückstellungen mit Altersversorgung vergleichbare Verpflichtungen","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  375. "chart_skr04_3077","3077","Rückstellungen mit Altersversorgung vergleichbare Verpfl. § 246 Abs. 2 HGB","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  376. "chart_skr04_3079","3079","Urlaubsrückstellungen","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  377. "chart_skr04_3085","3085","Rückstellungen für Abraum- und Abfallbeseitigung","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  378. "chart_skr04_3090","3090","Rückstellungen für Gewährleistungen","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  379. "chart_skr04_3092","3092","Rückstellungen für drohende Verluste aus schwebenden Geschäften ","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  380. "chart_skr04_3095","3095","Rückstellungen für Abschluss- und Prüfungskosten","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  381. "chart_skr04_3098","3098","Aufwandsrückstellungen gemäß § 249 Abs 2 HGB","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  382. "chart_skr04_3099","3099","Rückstellungen für Umweltschutz","l10n_de.tag_de_liabilities_bs_B_3","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  383. "chart_skr04_3100","3100","Anleihen, nicht konvertibel ","l10n_de.tag_de_liabilities_bs_C_1","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  384. "chart_skr04_3101","3101","Anleihen, nicht konvertibel - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_C_1","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  385. "chart_skr04_3105","3105","Anleihen, nicht konvertibel - Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_C_1","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  386. "chart_skr04_3110","3110","Anleihen, nicht konvertibel - Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_C_1","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  387. "chart_skr04_3120","3120","Anleihen, konvertibel ","l10n_de.tag_de_liabilities_bs_C_1","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  388. "chart_skr04_3121","3121","Anleihen, konvertibel - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_C_1","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  389. "chart_skr04_3125","3125","Anleihen, konvertibel - Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_C_1","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  390. "chart_skr04_3130","3130","Anleihen, konvertibel - Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_C_1","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  391. "chart_skr04_3150","3150","Verbindlichkeiten geg. Kreditinstituten","l10n_de.tag_de_liabilities_bs_C_2","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  392. "chart_skr04_3151","3151","Verbindlichkeiten geg. Kreditinstituten Restlaufzeit bis 1 Jahr","l10n_de.tag_de_liabilities_bs_C_2","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  393. "chart_skr04_3160","3160","Verbindlichkeiten geg. Kreditinstituten Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_C_2","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  394. "chart_skr04_3170","3170","Verbindlichkeiten geg. Kreditinstituten Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_C_2","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  395. "chart_skr04_3180","3180","Verbindlichkeiten geg. Kreditinstituten aus Teilzahlungsverträgen ","l10n_de.tag_de_liabilities_bs_C_2","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  396. "chart_skr04_3181","3181","Verbindlichkeiten geg. Kreditinstituten ausTeilzahlungsverträgen bis 1 Jahr","l10n_de.tag_de_liabilities_bs_C_2","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  397. "chart_skr04_3190","3190","Verbindlichkeiten geg. Kreditinstituten aus Teilzahlungsverträgen 1 bis 5 J","l10n_de.tag_de_liabilities_bs_C_2","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  398. "chart_skr04_3200","3200","Verbindlichkeiten geg. Kreditinstituten aus Teilzahlungsvertragen gr. 5 Jahre","l10n_de.tag_de_liabilities_bs_C_2","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  399. "chart_skr04_3250","3250","Erhaltene Anzahlungen auf Bestellungen ","l10n_de.tag_de_liabilities_bs_C_3","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  400. "chart_skr04_3260","3260","Erhaltene Anzahlungen 7 % USt.","l10n_de.tag_de_liabilities_bs_C_3","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  401. "chart_skr04_3272","3272","Erhaltene Anzahlungen 19 % USt.","l10n_de.tag_de_liabilities_bs_C_3","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  402. "chart_skr04_3280","3280","Erhaltene Anzahlungen - Restlaufzeit bis 1 Jahr","l10n_de.tag_de_liabilities_bs_C_3","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  403. "chart_skr04_3284","3284","Erhaltene Anzahlungen - Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_C_3","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  404. "chart_skr04_3285","3285","Erhaltene Anzahlungen - Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_C_3","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  405. "chart_skr04_3300","3300","Verbindlichkeiten aus Lieferungen und Leistungen","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","l10n_de_skr04.l10n_chart_de_skr04","True"
  406. "chart_skr04_3301","3301","Verbindlichkeiten aus Lieferungen und Leistungen (Odoo)","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","l10n_de_skr04.l10n_chart_de_skr04","True"
  407. "chart_skr04_3305","3305","Verbindlichkeiten aus Lieferungen und Leistungen zum allg. Umsatzsteuersatz","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","l10n_de_skr04.l10n_chart_de_skr04","True"
  408. "chart_skr04_3306","3306","Verbindlichkeiten aus Lieferungen und Leistungen zum erm. Umsatzsteuersatz","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","l10n_de_skr04.l10n_chart_de_skr04","True"
  409. "chart_skr04_3307","3307","Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","l10n_de_skr04.l10n_chart_de_skr04","True"
  410. "chart_skr04_3309","3309","Gegenkonto 3305-3307 b. Aufteilung der Verbindlichk. nach Steuersätzen (EÜR)","l10n_de.tag_de_liabilities_bs_C_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  411. "chart_skr04_3310","3310","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","l10n_de_skr04.l10n_chart_de_skr04","True"
  412. "chart_skr04_3334","3334","Verindlichkeiten Investitionen §4/3 EStG","l10n_de.tag_de_liabilities_bs_C_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  413. "chart_skr04_3335","3335","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_C_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  414. "chart_skr04_3337","3337","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent 1-5 J.","l10n_de.tag_de_liabilities_bs_C_4","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  415. "chart_skr04_3338","3338","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - gr. 5 J","l10n_de.tag_de_liabilities_bs_C_4","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  416. "chart_skr04_3340","3340","Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern ","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","l10n_de_skr04.l10n_chart_de_skr04","True"
  417. "chart_skr04_3341","3341","Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern b. 1 J","l10n_de.tag_de_liabilities_bs_C_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  418. "chart_skr04_3345","3345","Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern 1-5 J. ","l10n_de.tag_de_liabilities_bs_C_4","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  419. "chart_skr04_3348","3348","Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern g. 5J","l10n_de.tag_de_liabilities_bs_C_4","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  420. "chart_skr04_3350","3350","Wechselverbindlichkeiten ","l10n_de.tag_de_liabilities_bs_C_5","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  421. "chart_skr04_3351","3351","Wechselverbindlichkeiten bis 1 Jahr","l10n_de.tag_de_liabilities_bs_C_5","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  422. "chart_skr04_3380","3380","Wechselverbindlichkeiten","l10n_de.tag_de_liabilities_bs_C_5","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  423. "chart_skr04_3390","3390","Wechselverbindlichkeiten","l10n_de.tag_de_liabilities_bs_C_5","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  424. "chart_skr04_3400","3400","Verbindlichkeiten gegenüber verbundenen Unternehmen ","l10n_de.tag_de_liabilities_bs_C_6","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  425. "chart_skr04_3401","3401","Verbindlichkeiten gegenüber verbundenen Unternehmen bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_C_6","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  426. "chart_skr04_3405","3405","Verbindlichkeiten gegenüber verbundenen Unternehmen 1-5 Jahre","l10n_de.tag_de_liabilities_bs_C_6","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  427. "chart_skr04_3410","3410","Verbindlichkeiten gegenüber verbundenen Unternehmen gr. 5 J.","l10n_de.tag_de_liabilities_bs_C_6","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  428. "chart_skr04_3420","3420","Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN","l10n_de.tag_de_liabilities_bs_C_6","liability_payable","l10n_de_skr04.l10n_chart_de_skr04","True"
  429. "chart_skr04_3421","3421","Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN bis 1 J","l10n_de.tag_de_liabilities_bs_C_6","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  430. "chart_skr04_3425","3425","Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN 1-5 J","l10n_de.tag_de_liabilities_bs_C_6","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  431. "chart_skr04_3430","3430","Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN gr. 5 J","l10n_de.tag_de_liabilities_bs_C_6","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  432. "chart_skr04_3450","3450","Verbindlichkeiten geg. UN m. Beteiligungsverhältnis","l10n_de.tag_de_liabilities_bs_C_7","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  433. "chart_skr04_3451","3451","Verbindlichkeiten geg. UN m. Beteiligungsverhältnis bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_C_7","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  434. "chart_skr04_3455","3455","Verbindlichkeiten geg. UN m. Beteiligungsverhältnis 1-5 Jahre","l10n_de.tag_de_liabilities_bs_C_7","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  435. "chart_skr04_3460","3460","Verbindlichkeiten geg. UN m. Beteiligungsverhältnis gr. 5 J","l10n_de.tag_de_liabilities_bs_C_7","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  436. "chart_skr04_3470","3470","Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh.","l10n_de.tag_de_liabilities_bs_C_7","liability_payable","l10n_de_skr04.l10n_chart_de_skr04","True"
  437. "chart_skr04_3471","3471","Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh. bis 1 J.","l10n_de.tag_de_liabilities_bs_C_7","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  438. "chart_skr04_3475","3475","Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh. 1-5J.","l10n_de.tag_de_liabilities_bs_C_7","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  439. "chart_skr04_3480","3480","Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh. gr.5J.","l10n_de.tag_de_liabilities_bs_C_7","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  440. "chart_skr04_3500","3500","Sonstige Verbindlichkeiten","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  441. "chart_skr04_3501","3501","Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  442. "chart_skr04_3504","3504","Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  443. "chart_skr04_3507","3507","Sonstige Verbindlichkeiten - Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  444. "chart_skr04_3509","3509","Sonstige Verbindlichkeiten nach § 11 EStG","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  445. "chart_skr04_3510","3510","Verbindlichkeiten geg. Gesellschaftern","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  446. "chart_skr04_3511","3511","Verbindlichkeiten geg. Gesellschaftern Restlaufzeit bis 1 Jahr","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  447. "chart_skr04_3514","3514","Verbindlichkeiten geg. Gesellschaftern Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  448. "chart_skr04_3517","3517","Verbindlichkeiten geg. Gesellschaftern Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  449. "chart_skr04_3519","3519","Verbindlichkeiten geg. Gesellschaftern offene Ausschüttungen","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  450. "chart_skr04_3520","3520","Darlehen typisch stiller Gesellschafter ","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  451. "chart_skr04_3521","3521","Darlehen typisch stiller Gesellschafter - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  452. "chart_skr04_3524","3524","Darlehen typisch stiller Gesellschafter - Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  453. "chart_skr04_3527","3527","Darlehen typisch stiller Gesellschafter - Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  454. "chart_skr04_3530","3530","Darlehen atypisch stiller Gesellschafter ","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  455. "chart_skr04_3531","3531","Darlehen atypisch stiller Gesellschafter - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  456. "chart_skr04_3534","3534","Darlehen atypisch stiller Gesellschafter - Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  457. "chart_skr04_3537","3537","Darlehen atypisch stiller Gesellschafter - Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  458. "chart_skr04_3540","3540","Partiarische Darlehen ","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  459. "chart_skr04_3541","3541","Partiarische Darlehen - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  460. "chart_skr04_3544","3544","Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  461. "chart_skr04_3547","3547","Partiarische Darlehen - Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  462. "chart_skr04_3550","3550","Erhaltene Kautionen","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  463. "chart_skr04_3551","3551","Erhaltene Kautionen - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  464. "chart_skr04_3554","3554","Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre ","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  465. "chart_skr04_3557","3557","Erhaltene Kautionen - Restlaufzeit größer 5 Jahre ","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  466. "chart_skr04_3560","3560","Darlehen","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  467. "chart_skr04_3561","3561","Darlehen - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  468. "chart_skr04_3564","3564","Darlehen - Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  469. "chart_skr04_3567","3567","GLS Darlehen 7925867930 - KFW Startgeld","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  470. "chart_skr04_3600","3600","Agenturwarenabrechnungen","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  471. "chart_skr04_3610","3610","Kreditkartenabrechnung","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  472. "chart_skr04_3611","3611","Verbindlichkeiten gegenüber Arbeitsgemeinschaften","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  473. "chart_skr04_3620","3620","Gewinnverfügungskonto stille Gesellschafter","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  474. "chart_skr04_3630","3630","Sonstige Verrechnungskonten","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  475. "chart_skr04_3635","3635","Sonstige Verbindlichkeiten aus genossensch. Rückvergütung","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  476. "chart_skr04_3640","3640","Verbindlichkeiten gegenüber GmbH-Gesellschaftern","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  477. "chart_skr04_3641","3641","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - bis 1 Jahr","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  478. "chart_skr04_3642","3642","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  479. "chart_skr04_3643","3643","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - größer 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  480. "chart_skr04_3645","3645","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  481. "chart_skr04_3646","3646","Verbindlichkeiten gegenüber pers. haftenden Gesellschaftern - bis 1 Jahr","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  482. "chart_skr04_3647","3647","Verbindlichkeiten gegenüber pers. haftenden Gesellschaftern - 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  483. "chart_skr04_3648","3648","Verbindlichkeiten gegenüber pers. haftenden Gesellschaftern - größer 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  484. "chart_skr04_3650","3650","Verbindlichkeiten gegenüber Kommanditisten","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  485. "chart_skr04_3651","3651","Verbindlichkeiten gegenüber Kommanditisten - bis 1 Jahr","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  486. "chart_skr04_3652","3652","Verbindlichkeiten gegenüber Kommanditisten - 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  487. "chart_skr04_3653","3653","Verbindlichkeiten gegenüber Kommanditisten - größer 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  488. "chart_skr04_3655","3655","Verbindlichkeiten gegenüber stillen Gesellschaftern","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  489. "chart_skr04_3656","3656","Verbindlichkeiten gegenüber stillen Gesellschaftern - bis 1 Jahr","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  490. "chart_skr04_3657","3657","Verbindlichkeiten gegenüber stillen Gesellschaftern - 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  491. "chart_skr04_3658","3658","Verbindlichkeiten gegenüber stillen Gesellschaftern - größer 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  492. "chart_skr04_3695","3695","Verrechnung geleistete Anzahlung","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  493. "chart_skr04_3700","3700","Verbindlichkeiten Steuern und Abgaben","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  494. "chart_skr04_3701","3701","Verbindlichkeiten Steuern und Abgaben bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  495. "chart_skr04_3710","3710","Verbindlichkeiten Steuern und Abgaben 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  496. "chart_skr04_3715","3715","Verbindlichkeiten Steuern und Abgaben größer 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  497. "chart_skr04_3720","3720","Verbindlichkeiten aus Lohn und Gehalt","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  498. "chart_skr04_3725","3725","Verbindlichkeiten aus Einbehaltungen von Arbeitnehmern ","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  499. "chart_skr04_3726","3726","Verbindlichkeiten an das Finanzamt aus abzuführendem Bauabzugsbetrag","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  500. "chart_skr04_3730","3730","Verbindlichkeiten aus Lohn- u. Kirchensteuer","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  501. "chart_skr04_3740","3740","Verbindlichkeiten soziale Sicherheit","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  502. "chart_skr04_3741","3741","Verbindlichkeiten soziale Sicherheit bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  503. "chart_skr04_3750","3750","Verbindlichkeiten soziale Sicherheit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  504. "chart_skr04_3755","3755","Verbindlichkeiten soziale Sicherheit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  505. "chart_skr04_3759","3759","Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  506. "chart_skr04_3760","3760","Verbindlichk. a. Einbeh. (KapESt, SolZ, KiSt auf KapESt) f. off. Ausschütt.","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  507. "chart_skr04_3761","3761","Verbindlichkeiten für Verbrauchsteuern","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  508. "chart_skr04_3770","3770","Verbindlichkeiten aus Vermögensbildung","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  509. "chart_skr04_3771","3771","Verbindlichkeiten aus Vermögensbildung - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  510. "chart_skr04_3780","3780","Verbindlichkeiten aus Vermögensbildung - Restlaufzeit 1 bis 5 Jahre ","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  511. "chart_skr04_3785","3785","Verbindlichkeiten aus Vermögensbildung - Restlaufzeit größer 5 Jahre ","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  512. "chart_skr04_3786","3786","Ausgegebene Geschenkgutscheine","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  513. "chart_skr04_3790","3790","Verrechnungskonto Lohn und Gehalt","l10n_de.tag_de_asset_bs_B_II_4","asset_current","l10n_de_skr04.l10n_chart_de_skr04",""
  514. "chart_skr04_3796","3796","Verbindlichkeiten im Rahmen der sozialen Sicherheit (für § 4/3 EStG) ","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  515. "chart_skr04_3798","3798","Umsatzsteuer aus i. a. EU-Land steuerpfl. elektr. Dienstleistungen","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  516. "chart_skr04_3799","3799","Steuerzahlungen aus i. a. EU-Land steuerpfl. elektr. Dienstleistungen (KEA/MOSS","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  517. "chart_skr04_3800","3800","Umsatzsteuer","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  518. "chart_skr04_3801","3801","Umsatzsteuer 7 %","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  519. "chart_skr04_3802","3802","Umsatzsteuer aus innergem. Erwerb","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  520. "chart_skr04_3804","3804","Umsatzsteuer aus innergem. Erwerb 19 %","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  521. "chart_skr04_3806","3806","Umsatzsteuer 19 %","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  522. "chart_skr04_3807","3807","Umsatzsteuer aus im Inland steuerpflichtigen EU-Lieferungen ","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  523. "chart_skr04_3808","3808","Umsatzsteuer aus im Inland steuerpflichtigen EU-Lieferungen 19 %","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  524. "chart_skr04_3809","3809","Umsatzsteuer aus innergem. Erwerb ohne Vorsteuerabzug ","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  525. "chart_skr04_3810","3810","Umsatzsteuer nicht fällig","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  526. "chart_skr04_3811","3811","Umsatzsteuer nicht fällig 7 %","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  527. "chart_skr04_3812","3812","Umsatzsteuer nicht fällig, aus im Inland steuerpflichtigen EU-Lieferungen","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  528. "chart_skr04_3814","3814","Umsatzsteuer nicht fällig, aus im Inland steuerpflichtigen EU-Lieferungen 19 %","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  529. "chart_skr04_3816","3816","Umsatzsteuer nicht fällig 19 %","l10n_de.tag_de_liabilities_bs_B_2","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  530. "chart_skr04_3817","3817","Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen ","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  531. "chart_skr04_3818","3818","Umsatzsteuer im anderen EG-Land sonstigen Leist./Werklieferungen ","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  532. "chart_skr04_3819","3819","Umsatzsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  533. "chart_skr04_3820","3820","Umsatzsteuervorauszahlungen","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  534. "chart_skr04_3830","3830","Umsatzsteuervorauszahlungen 1/11","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  535. "chart_skr04_3832","3832","Nachsteuer","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  536. "chart_skr04_3834","3834","Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  537. "chart_skr04_3835","3835","Umsatzsteuer nach § 13b UStG","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  538. "chart_skr04_3837","3837","Umsatzsteuer nach § 13b UStG 19 %","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  539. "chart_skr04_3840","3840","USt laufendes Jahr","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  540. "chart_skr04_3841","3841","USt Vorjahr","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  541. "chart_skr04_3845","3845","USt frühere Jahre","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","l10n_de_skr04.l10n_chart_de_skr04",""
  542. "chart_skr04_3850","3850","Aufgeschobene Einfuhrumsatzsteuer","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04","True"
  543. "chart_skr04_3851","3851","Unrichtig oder unberechtigt ausgewiesene Umsatzsteuer","l10n_de.tag_de_asset_bs_B_II_4","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  544. "chart_skr04_3854","3854","Steuerzahlungen an andere Länder ","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  545. "chart_skr04_3860","3860","Verbindlichkeiten aus Umsatzsteuer","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  546. "chart_skr04_3865","3865","Umsatzsteuer in Folgeperiode fällig (§§ 13 Abs. 1 Nr. 6, 13b Abs. 2 UStG)","l10n_de.tag_de_liabilities_bs_C_8","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  547. "chart_skr04_3900","3900","Passive Rechnungsabgrenzung","l10n_de.tag_de_liabilities_bs_D","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  548. "chart_skr04_3950","3950","Abgrenzung unterjährige AfA für BWA","l10n_de.tag_de_liabilities_bs_D","liability_current","l10n_de_skr04.l10n_chart_de_skr04",""
  549. "chart_skr04_4000","4000","Umsatzerlöse","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  550. "chart_skr04_4100","4100","Steuerfreie Umsätze § 4 Nr. 8 ff UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  551. "chart_skr04_4110","4110","Sonstige steuerfreie Umsätze Inland ","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  552. "chart_skr04_4120","4120","Steuerfreie Umsätze § 4 Nr. 1a. UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  553. "chart_skr04_4125","4125","Steuerfreie innerg. Lieferungen § 4 Nr.1b UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  554. "chart_skr04_4130","4130","Innergemeinschaftliches Dreiecksgeschäft","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  555. "chart_skr04_4135","4135","Steuerfreie innerg. Lieferung von Neufahrzeugen ohne UStID","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  556. "chart_skr04_4136","4136","Umsatzerlöse nach §§ 25 und 25a UStG 19% USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  557. "chart_skr04_4138","4138","Umsatzerlöse nach §§ 25 und 25a UStG ohne USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  558. "chart_skr04_4139","4139","Umsatzerlöse aus Reiseleistungen § 25 Abs. 2 UStG, steuerfrei","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  559. "chart_skr04_4140","4140","Steuerfreie Umsätze Offshore etc.","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  560. "chart_skr04_4150","4150","Sonstige steuerfrei Umsätze (z.B. § 4 Nr. 2-7 UStG) ","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  561. "chart_skr04_4160","4160","Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend, § 4 UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  562. "chart_skr04_4165","4165","Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  563. "chart_skr04_4180","4180","Erlöse gemäß § 24 UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  564. "chart_skr04_4185","4185","Erlöse als Kleinunternehmer § 19 Abs. 1 UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  565. "chart_skr04_4186","4186","Erlöse aus Geldspielautomaten 19 % USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  566. "chart_skr04_4200","4200","Erlöse","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  567. "chart_skr04_4300","4300","Erlöse 7 % USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  568. "chart_skr04_4310","4310","Erlöse aus im Inland steuerpflichtigen EU-Lieferungen 7 % UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  569. "chart_skr04_4315","4315","Erlöse aus im Inland steuerpflichtigen EU-Lieferungen 19 % UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  570. "chart_skr04_4320","4320","Erlöse aus im anderen EG-Land steuerpflichtigen Lieferungen","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  571. "chart_skr04_4331","4331","Erlöse aus im anderen EU-Land steuerpflichtigen elektronischen Dienstleistungen","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  572. "chart_skr04_4335","4335","Erlöse aus Lieferungen von Mobilfunkgeräten/Schaltkreisen § 13b UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  573. "chart_skr04_4336","4336","Erlöse aus im and. EG-Land steuerpfl. sonst. Leistungen, 13 b","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  574. "chart_skr04_4337","4337","Erlöse aus Leistungen nach § 13b UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  575. "chart_skr04_4338","4338","Nicht steuerbare Umsätze Drittland","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  576. "chart_skr04_4339","4339","Nicht steuerbare Umsätze EG-Land","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  577. "chart_skr04_4400","4400","Erlöse 19 % USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  578. "chart_skr04_4499","4499","Nebenerlöse (Bezug zu Materialaufwand)","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  579. "chart_skr04_4510","4510","Erlöse Abfallverwertung","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  580. "chart_skr04_4520","4520","Erlöse Leergut","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  581. "chart_skr04_4560","4560","Provisionsumsätze","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  582. "chart_skr04_4564","4564","Provisionsumsätze (§4Nr.8ff.UStG)","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  583. "chart_skr04_4566","4566","Provisionsumsätze 7 % USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  584. "chart_skr04_4569","4569","Provisionsumsätze 19 % USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  585. "chart_skr04_4570","4570","Sonstige Erträge aus Provisionen, Lizenzen und Patenten","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  586. "chart_skr04_4574","4574","Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  587. "chart_skr04_4575","4575","Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  588. "chart_skr04_4576","4576","Sonstige Erträge aus Provisionen, Lizenzen und Patenten, 7% USt","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  589. "chart_skr04_4579","4579","Sonstige Erträge aus Provisionen, Lizenzen und Patenten, 19% USt","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  590. "chart_skr04_4600","4600","Unentgeltliche Wertabgaben","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  591. "chart_skr04_4605","4605","Entnahme von Gegenständen ohne USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  592. "chart_skr04_4610","4610","Entnahme Unternehmer (Waren) 7 % USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  593. "chart_skr04_4616","4616","Entnahme Unternehmer (Waren) 7 % USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  594. "chart_skr04_4619","4619","Entnahme Unternehmer (Waren) ohne USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  595. "chart_skr04_4620","4620","Entnahme Unternehmer (Waren) 19 % USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  596. "chart_skr04_4630","4630","Verwendung von Gegenständen 7 % USt","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  597. "chart_skr04_4639","4639","Verwendung von Gegenständen (Kfz) ohne USt","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  598. "chart_skr04_4640","4640","Verwendung von Gegenständen 19 % USt","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  599. "chart_skr04_4645","4645","Verwendung von Gegenständen (Kfz) 19 % USt","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  600. "chart_skr04_4646","4646","Verwendung von Gegenständen (Tel) 19 % USt","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  601. "chart_skr04_4650","4650","Unentgeltliche Erbringung einer sonstigen Leistung 7 % USt","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  602. "chart_skr04_4659","4659","Unentgeltliche Erbringung einer sonstigen Leistung ohne USt","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  603. "chart_skr04_4660","4660","Unentgeltliche Erbringung einer sonstigen Leistung 19 % USt","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  604. "chart_skr04_4670","4670","Unentgeltliche Zuwendung von Waren 7 % USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  605. "chart_skr04_4679","4679","Unentgeltliche Zuwendung von Waren ohne USt. ","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  606. "chart_skr04_4680","4680","Unentgeltliche Zuwendung von Waren 19 % USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  607. "chart_skr04_4686","4686","Unentgeltliche Zuwendung von Gegenständen 19 % USt","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  608. "chart_skr04_4689","4689","Unentgeltliche Zuwendung von Gegenständen ohne USt","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  609. "chart_skr04_4690","4690","Nicht steuerbare Umsätze (Innenumsätze)","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  610. "chart_skr04_4695","4695","Umsatzsteuervergütung, z.B. nach § 24 UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  611. "chart_skr04_4699","4699","Direkt mit dem Umsatz verbundene Steuern","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  612. "chart_skr04_4700","4700","Erlösschmälerungen ","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  613. "chart_skr04_4701","4701","Erlösschmälerungen f. steuerfr. Umsätze nach § 4 Nr. 8 ff. UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  614. "chart_skr04_4702","4702","Erlösschmälerungen f. steuerfr. Umsätze nach § 4 Nr. 2-7 UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  615. "chart_skr04_4703","4703","Erlösschmälerungen für sonstige steuerfr. Umsätze ohne Vorsteuerabzug","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  616. "chart_skr04_4704","4704","Erlösschmälerungen für sonstige steuerfr. Umsätze mit Vorsteuerabzug","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  617. "chart_skr04_4705","4705","Erlösschmälerungen steuerfrei §4 Nr. 1a UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  618. "chart_skr04_4710","4710","Erlösschmälerungen 7 % USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  619. "chart_skr04_4720","4720","Erlösschmälerungen 19 % USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  620. "chart_skr04_4724","4724","Erlösschmälerungen aus steuerfreien innerg. Lieferungen","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  621. "chart_skr04_4725","4725","Erlösschmälerungen aus im Inland steuerpflichtigen EU-Lieferungen 7 % USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  622. "chart_skr04_4726","4726","Erlösschmälerungen aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  623. "chart_skr04_4727","4727","Erlösschmälerungen im anderen EG-Land steuerpflichtige Lieferungen","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  624. "chart_skr04_4730","4730","Gewährte Skonti","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  625. "chart_skr04_4731","4731","Gewährte Skonti 7 % USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  626. "chart_skr04_4736","4736","Gewährte Skonti 19 % USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  627. "chart_skr04_4738","4738","Gewährte Skonti Lieferung von Mobilfunkgeräten/Schaltkreisen nach §13b UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  628. "chart_skr04_4741","4741","Gewährte Skonti aus Leistungen, 13b UStG ","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  629. "chart_skr04_4742","4742","Gew. Skonti a. Erlösen im and. EU-Land stpfl., 13b UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  630. "chart_skr04_4743","4743","Gewährte Skonti aus steuerfr. EU-Lief. § 4 Nr.1b UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  631. "chart_skr04_4745","4745","Gew. Skonti aus im Inland steuerpflichtigen EU-Lieferungen","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  632. "chart_skr04_4746","4746","Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen 7 % UStG","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  633. "chart_skr04_4748","4748","Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen 19 % ","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  634. "chart_skr04_4750","4750","Gewährte Boni 7 % USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  635. "chart_skr04_4760","4760","Gewährte Boni 19 % USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  636. "chart_skr04_4770","4770","Gewährte Rabatte","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  637. "chart_skr04_4780","4780","Gewährte Rabatte 7 % USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  638. "chart_skr04_4790","4790","Gewährte Rabatte 19 % USt","l10n_de.tag_de_pl_01","income","l10n_de_skr04.l10n_chart_de_skr04",""
  639. "chart_skr04_4800","4800","Bestandsveränderung fertige Erzeugnisse","l10n_de.tag_de_pl_02","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  640. "chart_skr04_4810","4810","Bestandsveränderung unfertige Erzeugnisse","l10n_de.tag_de_pl_02","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  641. "chart_skr04_4815","4815","Bestandsveränderung unfertige Leistungen","l10n_de.tag_de_pl_02","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  642. "chart_skr04_4816","4816","Bestandsveränderung Bauaufträge ","l10n_de.tag_de_pl_02","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  643. "chart_skr04_4818","4818","Bestandsveränderung Aufträge in Arbeit","l10n_de.tag_de_pl_02","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  644. "chart_skr04_4820","4820","Andere aktivierte Eigenleistungen","l10n_de.tag_de_pl_03","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  645. "chart_skr04_4824","4824","Aktivierte Eigenleistungen (d. Herstellungskosten zurechenb. Fremdkapitalzinsen","l10n_de.tag_de_pl_03","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  646. "chart_skr04_4825","4825","Aktivierte Eigenleistungen z. Erst. v. selbst geschaff. immat. Vermög.Gegstd.","l10n_de.tag_de_pl_03","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  647. "chart_skr04_4830","4830","Sonstige betriebliche Erträge","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  648. "chart_skr04_4832","4832","Sonstige betriebliche Erträge von verbundenen Unternehmen","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  649. "chart_skr04_4833","4833","Andere Nebenerlöse","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  650. "chart_skr04_4835","4835","Sonstige Erträge betrieblich und regelmäßig ","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  651. "chart_skr04_4836","4836","Sonstige Erträge betrieblich und regelmäßig 19 % USt","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  652. "chart_skr04_4837","4837","Sonstige Erträge betriebsfremd und regelmäßig ","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  653. "chart_skr04_4838","4838","Erstattete Vorsteuer anderer Länder","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  654. "chart_skr04_4839","4839","Sonstige Erträge unregelmäßig ","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  655. "chart_skr04_4840","4840","Erträge aus Kursdifferenzen","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  656. "chart_skr04_4841","4841","Sonstige Erlöse betrieblich und regelmäßig, steuerfrei § 4 Nr. 8 UStG","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  657. "chart_skr04_4842","4842","Sonstige Erlöse betrieblich und regelmäßig, steuerfrei § 4 Nr. 2-7 UStG","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  658. "chart_skr04_4843","4843","Erträge aus Bewertung Finanzmittelfonds","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  659. "chart_skr04_4844","4844","Erlöse Sachanlageverkäufe § 4 Nr. 1a UStG","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  660. "chart_skr04_4845","4845","Erlöse Sachanlageverkäufe 19 % USt","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  661. "chart_skr04_4847","4847","Erträge aus der Währungsumrechnung (nicht § 256a HGB)","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  662. "chart_skr04_4848","4848","Erlöse Sachanlageverkäufe § 4 Nr. 1b UStG","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  663. "chart_skr04_4849","4849","Erlöse Sachanlageverkäufe","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  664. "chart_skr04_4850","4850","Erlöse aus Verkäufen immaterieller Vermögensgegenstände","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  665. "chart_skr04_4851","4851","Erlöse aus Verkäufen Finanzanlagen","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  666. "chart_skr04_4852","4852","Erlöse Verkauf Finanzanl. z.T. steuerfrei ","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  667. "chart_skr04_4855","4855","Abgänge Sachanlagen Restbuchwert","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  668. "chart_skr04_4856","4856","Abgänge immaterielle Vermögensgegenstände Restbuchwert","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  669. "chart_skr04_4857","4857","Abgang Finanzanlagen Restbuchwert","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  670. "chart_skr04_4858","4858","Abgang Finanzanlagen z.T. steuerfrei Restbuchwert","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  671. "chart_skr04_4860","4860","Grundstückserträge","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  672. "chart_skr04_4861","4861","Erlöse aus Vermietung und Verpachtung, umsatzsteuerfrei § 4 Nr. 12 UStG","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  673. "chart_skr04_4862","4862","Erlöse aus Vermietung und Verpachtung 19% USt","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  674. "chart_skr04_4900","4900","Erträge aus dem Abgang von Gegenständen des Anlagevermögens","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  675. "chart_skr04_4901","4901","Erträge aus der Veräußerung Ant. KapGes. z.T. steuerfrei","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  676. "chart_skr04_4905","4905","Erträge aus dem Abgang von Gegenständen des Umlaufvermögens","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  677. "chart_skr04_4906","4906","Erträge aus Abgang Umlaufvermögen z.T. steuerfrei","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  678. "chart_skr04_4910","4910","Erträge Zuschreibungen Sachanlagevermögen","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  679. "chart_skr04_4911","4911","Erträge Zuschreibungen immat. Anlagevermögen","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  680. "chart_skr04_4912","4912","Erträge Zuschreibungen Finanzanlagevermögen","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  681. "chart_skr04_4913","4913","Erträge Zuschreibungen Finanzanlagevermögen z.T. steuerfrei","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  682. "chart_skr04_4914","4914","Erträge Zuschreibungen z.T. steuerfrei","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  683. "chart_skr04_4915","4915","Erträge Zuschreibungen Umlaufvermögen Gegenstände","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  684. "chart_skr04_4916","4916","Erträge Zuschreibungen Umlaufvermögen z.T. steuerfrei","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  685. "chart_skr04_4920","4920","Erträge aus Herabsetzung Pauschalwertberichtigung zu Forderungen","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  686. "chart_skr04_4923","4923","Erträge aus Herabsetzung Einzelwertberichtigung zu Forderungen","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  687. "chart_skr04_4925","4925","Erträge aus abgeschriebenen Forderungen","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  688. "chart_skr04_4927","4927","Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 3 EStG","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  689. "chart_skr04_4928","4928","Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 10 EStG","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  690. "chart_skr04_4929","4929","Erträge aus der Auflösung der Rücklage für Ersatzbeschaffungen R 6.6 EStR","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  691. "chart_skr04_4930","4930","Erträge aus der Auflösung von Rückstellungen","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  692. "chart_skr04_4932","4932","Erträge aus der Herabsetzung von Verbindlichkeiten","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  693. "chart_skr04_4934","4934","Erträge aus Auflösung einer Existenzgründerrücklage","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  694. "chart_skr04_4935","4935","Erträge aus der Auflösung einer steuerlichen Rücklage","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  695. "chart_skr04_4936","4936","Ertr. a. d. Auflös. stl. Rücklagen (Ansparabschreibung nach § 7g Abs. 2 EStG)","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  696. "chart_skr04_4937","4937","Erträge Auflösung steuerrechtlicher Sonderabschreibungen","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  697. "chart_skr04_4938","4938","Erträge Auflösung steuerliche Rücklage nach § 4g EStG","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  698. "chart_skr04_4939","4939","Erträge Auflösung steuerlichen Rücklagen § 52 Abs. 16 EStG ","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  699. "chart_skr04_4940","4940","Verrechnete sonstige Sachbezüge","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  700. "chart_skr04_4941","4941","Sachbezüge 7 % USt (Waren)","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  701. "chart_skr04_4945","4945","Sachbezüge 19 % USt (Waren) ","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  702. "chart_skr04_4947","4947","Verrechnete sonstige Sachbezüge aus Kfz-Gestellung 19% USt","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  703. "chart_skr04_4948","4948","Verrechnete sonstige Sachbezüge 19% USt","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  704. "chart_skr04_4949","4949","Verrechnete sonstige Sachbezüge ohne Umsatzsteuer","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  705. "chart_skr04_4960","4960","Periodenfremde Erträge","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  706. "chart_skr04_4970","4970","Versicherungsentschädigungen und Schadensersatzleistungen","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  707. "chart_skr04_4972","4972","Erstattungen Aufwendungsausgleichsgesetz","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  708. "chart_skr04_4975","4975","Investitionszuschüsse (steuerpflichtig )","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  709. "chart_skr04_4980","4980","Investitionszulagen ( steuerfrei )","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  710. "chart_skr04_4981","4981","Steuerfreie Erträge aus Auflösung von steuerlichen Rücklagen","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  711. "chart_skr04_4982","4982","Sonstige steuerfreie Betriebseinnahmen","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  712. "chart_skr04_4987","4987","Erträge aus der Aktivierung unentgeltlich erworener Vermögensgegenstände","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  713. "chart_skr04_4989","4989","Kostenerstattungen, Rückvergütungen und Gutschriften für frühere Jahre","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  714. "chart_skr04_4992","4992","Erträge aus Verwaltungskostenumlagen","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  715. "chart_skr04_5000","5000","Aufwendungen für Roh-, Hilfs-, Betriebsstoffe und bezogene Waren","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  716. "chart_skr04_5100","5100","Einkauf - Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  717. "chart_skr04_5110","5110","Einkauf - Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  718. "chart_skr04_5130","5130","Einkauf - Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  719. "chart_skr04_5160","5160","Einkauf - Roh-, Hilfs- und Betriebsstoffe, innergem. Erwerb 7% VSt und 7% USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  720. "chart_skr04_5162","5162","Einkauf - Roh-, Hilfs- und Betriebsstoffe, innergem. Erwerb 19% VSt und 19% USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  721. "chart_skr04_5166","5166","Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb ohne Vorsteuer und 7 % Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  722. "chart_skr04_5167","5167","Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb ohne Vorsteuer und 19 % Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  723. "chart_skr04_5189","5189","Erwerb Roh-, Hilfs- und Betriebsstoffe letzter Abnehmer Dreiecksgeschäft","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  724. "chart_skr04_5190","5190","Energiestoffe ( Fertigung )","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  725. "chart_skr04_5191","5191","Energiestoffe (Fertigung) 7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  726. "chart_skr04_5192","5192","Energiestoffe (Fertigung) 19% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  727. "chart_skr04_5200","5200","Wareneingang","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  728. "chart_skr04_5300","5300","Wareneingang 7 % Vorsteuer ","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  729. "chart_skr04_5349","5349","Wareneingang ohne Vorsteuerabzug","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  730. "chart_skr04_5400","5400","Wareneingang 19 % Vorsteuer ","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  731. "chart_skr04_5420","5420","innergem. Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  732. "chart_skr04_5425","5425","innergem. Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  733. "chart_skr04_5430","5430","Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 7% Umsatzsteuer","","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  734. "chart_skr04_5435","5435","Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 19% Umsatzsteuer","","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  735. "chart_skr04_5440","5440","innergem. Erwerb Neufahrz. o. UStID 19 % VSt und 19 % USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  736. "chart_skr04_5550","5550","Steuerfreier EG-Erwerb","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  737. "chart_skr04_5551","5551","Wareneingang, im Drittland steuerbar (19%)","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  738. "chart_skr04_5552","5552","Erwerb 1. Abnehmer im Dreiecksgeschäft","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  739. "chart_skr04_5553","5553","Erwerb Waren als letzter Abnehmer innerhalb Dreiecksgeschäft","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  740. "chart_skr04_5557","5557","Wareneingang, im Drittland steuerbar (7%)","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  741. "chart_skr04_5559","5559","Steuerfreie Einfuhren","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  742. "chart_skr04_5600","5600","Nicht abziehbare Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  743. "chart_skr04_5610","5610","Nicht abziehbare Vorsteuer 7 %","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  744. "chart_skr04_5660","5660","Nicht abziehbare Vorsteuer 19 %","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  745. "chart_skr04_5700","5700","Nachlässe ","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  746. "chart_skr04_5701","5701","Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  747. "chart_skr04_5710","5710","Nachlässe 7 % Vorsteuer ","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  748. "chart_skr04_5714","5714","Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer ","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  749. "chart_skr04_5715","5715","Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer ","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  750. "chart_skr04_5717","5717","Nachlässe aus Einkauf RHB, innergem. Erwerb 7% VSt. und 7% USt.","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  751. "chart_skr04_5718","5718","Nachlässe aus Einkauf RHB, innergem. Erwerb 19 % VSt. und 19 % USt.","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  752. "chart_skr04_5720","5720","Nachlässe 19 % Vorsteuer ","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  753. "chart_skr04_5724","5724","Nachlässe aus innergem. Erwerb 7 % VSt. und 7 % USt.","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  754. "chart_skr04_5725","5725","Nachlässe aus innergem. Erwerb 19 % VSt. und 19 % USt.","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  755. "chart_skr04_5730","5730","Erhaltene Skonti ","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  756. "chart_skr04_5731","5731","Erhaltene Skonti 7 % Vorsteuer ","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  757. "chart_skr04_5733","5733","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  758. "chart_skr04_5734","5734","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  759. "chart_skr04_5736","5736","Erhaltene Skonti 19 % Vorsteuer ","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  760. "chart_skr04_5738","5738","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  761. "chart_skr04_5741","5741","Erhaltene Skonti Einkäufe RHB aus innergem. Erwerb 19 % VSt. und 19 % USt.","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  762. "chart_skr04_5743","5743","Erhaltene Skonti Einkäufe RHB aus innergem. Erwerb 7% VSt. und 7% USt.","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  763. "chart_skr04_5744","5744","Erhaltene Skonti aus Einkauf RHB aus steuerpfl. innergemeinschaftlichem Erwerb","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  764. "chart_skr04_5750","5750","Erhaltene Boni 7 % Vorsteuer ","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  765. "chart_skr04_5753","5753","Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  766. "chart_skr04_5754","5754","Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  767. "chart_skr04_5755","5755","Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  768. "chart_skr04_5760","5760","Erhaltene Boni 19 % Vorsteuer ","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  769. "chart_skr04_5770","5770","Erhaltene Rabatte ","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  770. "chart_skr04_5780","5780","Erhaltene Rabatte 7 % Vorsteuer ","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  771. "chart_skr04_5783","5783","Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  772. "chart_skr04_5784","5784","Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  773. "chart_skr04_5785","5785","Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  774. "chart_skr04_5788","5788","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 10,7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  775. "chart_skr04_5790","5790","Erhaltene Rabatte 19 % Vorsteuer ","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  776. "chart_skr04_5792","5792","Erhaltene Skonti aus Erwerb Roh-, Hilfs- und Betriebsstoffe Dreiecksgeschäft","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  777. "chart_skr04_5793","5793","Erhaltene Skonti aus Erwerb Waren Dreiecksgeschäft","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  778. "chart_skr04_5794","5794","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 5,5% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  779. "chart_skr04_5796","5796","Erhaltene Skonti 10,7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  780. "chart_skr04_5798","5798","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 5,5% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  781. "chart_skr04_5800","5800","Bezugsnebenkosten","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  782. "chart_skr04_5820","5820","Leergut","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  783. "chart_skr04_5840","5840","Zölle und Einfuhrabgaben","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  784. "chart_skr04_5880","5880","Bestandsveränd. - Roh-, Hilfsstoffe, Waren","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  785. "chart_skr04_5881","5881","Bestandsveränderungen Waren","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  786. "chart_skr04_5885","5885","Bestandsveränderungen Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  787. "chart_skr04_5900","5900","Fremdleistungen","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  788. "chart_skr04_5906","5906","Fremdleistungen 19% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  789. "chart_skr04_5908","5908","Fremdleistungen 7% Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  790. "chart_skr04_5909","5909","Fremdleistungen ohne Vorsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  791. "chart_skr04_5910","5910","Bauleistungen § 13b 7 % Vorsteuer und 7 % Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  792. "chart_skr04_5913","5913","Sonst. Leistungen im and. EG-Land ansäss. Untern. 7 % VorSt und 7 % USt","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  793. "chart_skr04_5915","5915","Leistungen eines im Ausland ansässigen Unternehmens 7 % VSt u. USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  794. "chart_skr04_5920","5920","Bauleistungen§ 13b 19 % Vorsteuer und 19 % Umsatzsteuer","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  795. "chart_skr04_5923","5923","Sonst. Leistungen im and. EG-Land ansäss. Untern. 19 % VorSt und 19 % USt","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  796. "chart_skr04_5925","5925","Leistungen eines im Ausland ansässigen Unternehmens 19 % VSt u. 19 % USt","l10n_de.tag_de_pl_05","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  797. "chart_skr04_5950","5950","Erhaltene Skonti aus Leistungen, §13b","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  798. "chart_skr04_5951","5951","Erhaltene Skonti aus s. Leistungen § 13b, 19 % VorSt und 19 % USt","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  799. "chart_skr04_5970","5970","Fremdleistungen (Miet- und Pachtzinsen bew. Wirtschaftsgüter)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  800. "chart_skr04_5975","5975","Fremdleistungen (Miet- und Pachtzinsen unbew. Wirtschaftsgüter)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  801. "chart_skr04_5980","5980","Fremdleistungen (Entgelte f. Rechte und Lizenzen)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  802. "chart_skr04_5985","5985","Fremdleistungen (Vergütungen f.d. Überlassung von Wirtschaftsg. mit Sonderbetriebseinn. korrespondierend)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  803. "chart_skr04_6000","6000","Löhne und Gehälter","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  804. "chart_skr04_6010","6010","Löhne","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  805. "chart_skr04_6020","6020","Gehälter","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  806. "chart_skr04_6024","6024","Geschäftsführergehälter der GmbH-Gesellschafter ","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  807. "chart_skr04_6026","6026","Tantiemen Gesellschafter-Geschäftsführer","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  808. "chart_skr04_6027","6027","Geschäftsführergehälter","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  809. "chart_skr04_6028","6028","Vergütungen an angestellte Mitunternehmer § 15 EStG","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  810. "chart_skr04_6029","6029","Tantiemen Arbeitnehmer","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  811. "chart_skr04_6030","6030","Aushilfslöhne","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  812. "chart_skr04_6035","6035","Löhne für Minijobs","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  813. "chart_skr04_6036","6036","Pauschale Steuern für Minijobber","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  814. "chart_skr04_6037","6037","Pauschale Steuern für Gesellschafter-Geschäftsführer","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  815. "chart_skr04_6038","6038","Pauschale Steuern für angestallte Mitunternehmer § 15 EStG","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  816. "chart_skr04_6039","6039","Pauschale Steuern für Arbeitnehmer","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  817. "chart_skr04_6040","6040","Pauschale Steuer für Aushilfen","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  818. "chart_skr04_6045","6045","Bedienungsgelder","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  819. "chart_skr04_6050","6050","Ehegattengehalt","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  820. "chart_skr04_6060","6060","Freiwillige soziale Aufwend., lohnsteuerpfl.","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  821. "chart_skr04_6066","6066","Freiwillige Zuwendungen an Minijobber","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  822. "chart_skr04_6067","6067","Freiwillige Zuwendungen an Gesellschafter-Geschäftsführer","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  823. "chart_skr04_6068","6068","Freiwillige Zuwendungen an angestellte Mitunternehmer § 15 EStG","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  824. "chart_skr04_6069","6069","Pauschale Steuer auf sonstige Bezüge (z.B. Fahrtkostenzuschüsse) ","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  825. "chart_skr04_6070","6070","Krankengeldzuschüsse","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  826. "chart_skr04_6071","6071","Sachzuwendungen und Dienstleistungen an Minijobber","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  827. "chart_skr04_6072","6072","Sachzuwendungen und Dienstleistungen an Arbeitnehmer","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  828. "chart_skr04_6073","6073","Sachzuwendungen und Dienstleistungen an Gesellschafter-Geschäftsführer","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  829. "chart_skr04_6074","6074","Sachzuwendungen und Dienstleistungen an angestellte Mitunternehmer § 15 EStG","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  830. "chart_skr04_6075","6075","Zuschüsse der Agenturen für Arbeit (Haben) ","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  831. "chart_skr04_6076","6076","Aufwendungen aus der Veränderung von Urlaubsrückstellungen","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  832. "chart_skr04_6077","6077","Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Geschäftsführer","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  833. "chart_skr04_6078","6078","Aufwendungen aus der Veränderung von Urlaubsrückstellungen für angest. Mitunternehmer § 15 EStG (mit Sonderbetriebseinn. korrespondierend)","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  834. "chart_skr04_6079","6079","Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Minijobber","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  835. "chart_skr04_6080","6080","Vermögenswirksame Leistungen","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  836. "chart_skr04_6090","6090","Fahrtkostenerstattung Wohn./Arbeitsstätte","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  837. "chart_skr04_6100","6100","Soziale Abgaben, Altersversorgung","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  838. "chart_skr04_6110","6110","Gesetzliche soziale Aufwendungen","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  839. "chart_skr04_6118","6118","Gesetzliche soziale Aufwendungen für Mitunternehmer § 15 EStG ","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  840. "chart_skr04_6120","6120","Beiträge zur Berufsgenossenschaft","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  841. "chart_skr04_6130","6130","Freiwillige soziale Aufwend., lohnsteuerfrei","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  842. "chart_skr04_6140","6140","Aufwendungen für Altersversorgung","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  843. "chart_skr04_6147","6147","Pauschale Steuer auf sonstige Bezüge (z.B. Direktversicherungen) ","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  844. "chart_skr04_6148","6148","Aufwendungen für Altersversorgung für Mitunternehmer § 15 EStG","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  845. "chart_skr04_6149","6149","Aufwendungen für Altersversorgung für Gesellschafter-Geschäftsführer","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  846. "chart_skr04_6150","6150","Versorgungskassen ","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  847. "chart_skr04_6160","6160","Aufwendungen für Unterstützung","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  848. "chart_skr04_6170","6170","Sonstige soziale Abgaben","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  849. "chart_skr04_6171","6171","Soziale Abgaben für Minijobber","l10n_de.tag_de_pl_06","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  850. "chart_skr04_6200","6200","Abschreibung auf immaterielle Vermögensgegenstände","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  851. "chart_skr04_6201","6201","Abschreibung auf selbst geschaffene immaterielle Vermögensgegenstände","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  852. "chart_skr04_6205","6205","Abschreibung auf den Geschäfts- oder Firmenwert","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  853. "chart_skr04_6209","6209","Außerplanmäßige Abschreibungen auf den Geschäfts- oder Firmenwert","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  854. "chart_skr04_6210","6210","Außerplanmäßige Abschreibung auf immaterielle Vermögensgegenstände","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  855. "chart_skr04_6211","6211","Außerplanmäß. Abschreibung auf selbst gesch. immat. Vermögensgegenst.","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  856. "chart_skr04_6220","6220","Abschreibungen auf Sachanlagen","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  857. "chart_skr04_6221","6221","Abschreibungen auf Gebäude","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  858. "chart_skr04_6222","6222","Abschreibungen auf Kfz","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  859. "chart_skr04_6223","6223","Abschreibungen auf Gebäudeanteil des häuslichen Arbeitszimmers","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  860. "chart_skr04_6230","6230","Außerplanmäßige Abschreibungen auf Sachanlagen","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  861. "chart_skr04_6231","6231","Außergewöhnliche Abschreibung Gebäude","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  862. "chart_skr04_6232","6232","Außergewöhnliche Abschreibung auf Kfz","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  863. "chart_skr04_6233","6233","Außergewöhnliche Abschreibung sonstige Wirtschaftsgüter","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  864. "chart_skr04_6240","6240","Abschreibung Sachanlagen steuerliche Sondervorschriften","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  865. "chart_skr04_6241","6241","Sonderabschreibungen nach § 7g Abs. 5 EStG (ohne Kfz)","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  866. "chart_skr04_6242","6242","Sonderabschreibungen nach § 7g Abs. 5 EStG (für Kfz)","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  867. "chart_skr04_6243","6243","Kürzung der Anschaff.- oder Herstellungskost. gem. § 7g Abs. 2 EStG (ohne Kfz)","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  868. "chart_skr04_6244","6244","Kürzung der An.- oder Herstellungskost. gemäß § 7g Abs. 2 EStG n.F. (für Kfz)","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  869. "chart_skr04_6250","6250","Kaufleasing","l10n_de.tag_de_pl_07","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  870. "chart_skr04_6260","6260","Sofortabschreibung GWG","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  871. "chart_skr04_6262","6262","Abschreibungen auf aktivierte GWG","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  872. "chart_skr04_6264","6264","Abschreibung Sammelposten GWG","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  873. "chart_skr04_6266","6266","Außerplanmäßige Abschreibungen auf aktivierte GWG","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  874. "chart_skr04_6268","6268","Abschreibungen. Ingangsetzung / Erweiterung","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  875. "chart_skr04_6270","6270","Abschreibung- sonstige Vermögensgegenstände UV","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  876. "chart_skr04_6272","6272","Abschreibungen auf UV, steuerrechtl. bedingt ","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  877. "chart_skr04_6278","6278","Abschreibungen auf Roh-, Hilfs- und Betriebsstoffe/Waren","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  878. "chart_skr04_6279","6279","Abschreibungen auf fertige und unfertige Erzeugnisse","l10n_de.tag_de_pl_07","expense_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
  879. "chart_skr04_6280","6280","Forderungsverluste (soweit unüblich hoch)","l10n_de.tag_de_pl_07","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  880. "chart_skr04_6281","6281","Forderungsverluste 7 % USt (soweit unüblich hoch)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  881. "chart_skr04_6286","6286","Forderungsverluste 19 % USt (soweit unüblich hoch)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  882. "chart_skr04_6290","6290","Abschreibungen Forderungen geg. Kap.Gesellschaften § 3c EStG/§ 8b Abs. 3 KStG","l10n_de.tag_de_pl_07","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  883. "chart_skr04_6291","6291","Abschreibungen Forderungen geg. Gesellschaftern § 8b Abs. 3 KStG","l10n_de.tag_de_pl_07","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  884. "chart_skr04_6300","6300","Sonstige betriebliche Aufwendungen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  885. "chart_skr04_6302","6302","Interimskonto f. Aufwendg. and. Land mit VorSt.Vergütung","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  886. "chart_skr04_6303","6303","Fremdleistungen/Fremdarbeiten","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  887. "chart_skr04_6304","6304","Sonstige Aufwendungen betrieblich und regelmäßig","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  888. "chart_skr04_6305","6305","Raumkosten","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  889. "chart_skr04_6310","6310","Miete (unbewegliche Wirtschaftsgüter)","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  890. "chart_skr04_6312","6312","Miete/Aufwendungen für doppelte Haushaltsführung","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  891. "chart_skr04_6313","6313","Miete o.Pacht an Gesellschafter, für Überlassung unbewegliche Wirtschaftsgüter","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  892. "chart_skr04_6314","6314","Vergütung an Mitunternehmer Miete unbewegliche WG § 15 EStG","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  893. "chart_skr04_6315","6315","Pacht (unbewegliche Wirtschaftsgüter)","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  894. "chart_skr04_6316","6316","Leasing (unbewegliche Wirtschaftsgüter)","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  895. "chart_skr04_6317","6317","Aufwendungen Miete o. Pacht (unbewegl. WG), steuerl. hinzuzurechnen","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  896. "chart_skr04_6319","6319","Vergütung an Mitunternehmer Pacht unbeweglichen WG § 15 EStG","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  897. "chart_skr04_6320","6320","Heizung","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  898. "chart_skr04_6325","6325","Gas, Strom, Wasser","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  899. "chart_skr04_6330","6330","Reinigung","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  900. "chart_skr04_6335","6335","Instandhaltung betrieblicher Räume","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  901. "chart_skr04_6340","6340","Abgaben für betrieblich genutzten Grundbesitz","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  902. "chart_skr04_6345","6345","Sonstige Raumkosten","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  903. "chart_skr04_6348","6348","Aufwendungen für ein häusliches Arbeitszimmer (abziehbarer Anteil)","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  904. "chart_skr04_6349","6349","Aufwendungen für ein häusliches Arbeitszimmer (nicht abziehbarer Anteil)","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  905. "chart_skr04_6350","6350","Sonstige Grundstücksaufwendungen","l10n_de.tag_de_pl_08_1","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  906. "chart_skr04_6390","6390","Zuwendungen, Spenden, steuerlich nicht abziehbar","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  907. "chart_skr04_6391","6391","Zuwendungen, Spenden für wissenschaftliche und kulturelle Zwecke","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  908. "chart_skr04_6392","6392","Zuwendungen, Spenden für mildtätige Zwecke","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  909. "chart_skr04_6393","6393","Zuwendungen, Spenden für kirchliche. religiöse und gemeinnützige Zwecke","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  910. "chart_skr04_6394","6394","Zuwendungen, Spenden an politische Parteien","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  911. "chart_skr04_6395","6395","Zuwendungen, Spenden i.d. Verm. (Vermögensstock) einer gemeinnützg. Stiftung","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  912. "chart_skr04_6396","6396","Zuwendungen an Stiftungen gem. § 52 Abs. 2 Nr. 4 AO","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  913. "chart_skr04_6397","6397","Zuwendungen, Spenden i.d. Verm. (Vermögensstock) einer kirchl. Stiftung","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  914. "chart_skr04_6398","6398","Zuwendungen, Spenden an Stiftung i.d. Verm. (Vermögensstock) wissenschaftl.","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  915. "chart_skr04_6400","6400","Versicherungen","l10n_de.tag_de_pl_08_2","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  916. "chart_skr04_6405","6405","Versicherungen für Gebäude","l10n_de.tag_de_pl_08_2","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  917. "chart_skr04_6410","6410","Netto-Prämie für Rückdeckung künftiger Versorgungsleistungen ","l10n_de.tag_de_pl_08_2","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  918. "chart_skr04_6420","6420","Beiträge","l10n_de.tag_de_pl_08_2","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  919. "chart_skr04_6430","6430","Sonstige Abgaben","l10n_de.tag_de_pl_08_2","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  920. "chart_skr04_6436","6436","Abzugsfähige Verspätungszuschläge und Zwangsgelder ","l10n_de.tag_de_pl_08_2","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  921. "chart_skr04_6437","6437","Nicht abzugsfähige Verspätungszuschläge und Zwangsgelder ","l10n_de.tag_de_pl_08_2","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  922. "chart_skr04_6440","6440","Ausgleichsabgabe Schwerbehindertengesetz","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  923. "chart_skr04_6450","6450","Reparaturen, Instandhaltung von Bauten","l10n_de.tag_de_pl_08_3","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  924. "chart_skr04_6460","6460","Reparaturen, Instandhaltung Anlage und Maschinen","l10n_de.tag_de_pl_08_3","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  925. "chart_skr04_6470","6470","Reparaturen, Instandhaltung andere Anlagen, Betriebs- und Geschäftsausstattung","l10n_de.tag_de_pl_08_3","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  926. "chart_skr04_6475","6475","Zuführung zu Aufwandsrückstellungen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  927. "chart_skr04_6485","6485","Reparaturen, Instandhaltung andere Anlagen","l10n_de.tag_de_pl_08_3","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  928. "chart_skr04_6490","6490","Sonstige Reparaturen, Instandhaltungen","l10n_de.tag_de_pl_08_3","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  929. "chart_skr04_6495","6495","Wartungskosten für Hard- und Software","l10n_de.tag_de_pl_08_3","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  930. "chart_skr04_6498","6498","Mietleasing (bewegliche Wirtschaftsgüter)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  931. "chart_skr04_6500","6500","Fahrzeugkosten","l10n_de.tag_de_pl_08_4","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  932. "chart_skr04_6520","6520","Kfz-Versicherungen","l10n_de.tag_de_pl_08_4","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  933. "chart_skr04_6530","6530","Laufende Kfz-Betriebskosten","l10n_de.tag_de_pl_08_4","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  934. "chart_skr04_6540","6540","Kfz-Reparaturen","l10n_de.tag_de_pl_08_4","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  935. "chart_skr04_6550","6550","Garagenmiete","l10n_de.tag_de_pl_08_4","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  936. "chart_skr04_6560","6560","Mietleasing Kfz","l10n_de.tag_de_pl_08_4","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  937. "chart_skr04_6570","6570","Sonstige Kfz-Kosten","l10n_de.tag_de_pl_08_4","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  938. "chart_skr04_6580","6580","Mautgebühren","l10n_de.tag_de_pl_08_4","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  939. "chart_skr04_6590","6590","Kfz-Kosten betriebl. Nutzung Kfz im PV","l10n_de.tag_de_pl_08_4","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  940. "chart_skr04_6595","6595","Fremdfahrzeugkosten ","l10n_de.tag_de_pl_08_4","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  941. "chart_skr04_6600","6600","Werbekosten","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  942. "chart_skr04_6605","6605","Streuartikel","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  943. "chart_skr04_6610","6610","Geschenke abzugsfähig ohne § 37b EStG","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  944. "chart_skr04_6611","6611","Geschenke abzugsfähig mit § 37b EStG","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  945. "chart_skr04_6612","6612","Pauschale Steuern für Geschenke und Zugaben abzugsfähig","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  946. "chart_skr04_6620","6620","Geschenke nicht abzugsfähig ohne § 37b EStG","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  947. "chart_skr04_6621","6621","Geschenke nicht abzugsfähig mit § 37b EStG","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  948. "chart_skr04_6625","6625","Geschenke ausschließlich betriebl. genutzt","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  949. "chart_skr04_6629","6629","Zugaben mit § 37b EStG","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  950. "chart_skr04_6630","6630","Repräsentationskosten","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  951. "chart_skr04_6640","6640","Bewirtungskosten","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  952. "chart_skr04_6641","6641","Eingeschränkt abziehbare Betriebsausgaben (abziehbarer Anteil)","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  953. "chart_skr04_6642","6642","Eingeschränkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  954. "chart_skr04_6643","6643","Aufmerksamkeiten","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  955. "chart_skr04_6644","6644","Nicht abzugsfähige Bewirtungskosten","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  956. "chart_skr04_6645","6645","Nicht abzugsfähige Betriebsausgaben aus Werbe- und Repräsentationskosten","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  957. "chart_skr04_6650","6650","Reisekosten Arbeitnehmer","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  958. "chart_skr04_6660","6660","Reisekosten Arbeitnehmer Übernachtungsaufwand","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  959. "chart_skr04_6663","6663","Reisekosten Arbeitnehmer, Fahrtkosten","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  960. "chart_skr04_6664","6664","Reisekosten Arbeitnehmer Verpflegungsmehraufwand","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  961. "chart_skr04_6668","6668","Reisekosten Arbeitnehmer Kilometergelderstattung","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  962. "chart_skr04_6670","6670","Reisekosten Unternehmer","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  963. "chart_skr04_6673","6673","Reisekosten Unternehmer, Fahrtkosten","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  964. "chart_skr04_6674","6674","Reisekosten Unternehmer Verpflegungsmehraufwand","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  965. "chart_skr04_6680","6680","Reisekosten UN Übernachtungsaufwand und Reisenebenkosten","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  966. "chart_skr04_6688","6688","Fahrten Wohnung / Betrieb und Familienheimfahrten, abziehbarer Anteil","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  967. "chart_skr04_6689","6689","Fahrten Wohnung / Betrieb und Familienheimfahrten (nicht abziehbarer Anteil)","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  968. "chart_skr04_6690","6690","Fahrten zwischen Wohnung und Arbeitsstätte und Familienheimfahrten (Haben)","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  969. "chart_skr04_6691","6691","Verpflegungsmehraufwendungen im Rahmen der doppelten Haushaltsführung","l10n_de.tag_de_pl_08_5","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  970. "chart_skr04_6700","6700","Kosten der Warenabgabe","l10n_de.tag_de_pl_08_6","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  971. "chart_skr04_6710","6710","Verpackungsmaterial","l10n_de.tag_de_pl_08_6","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  972. "chart_skr04_6740","6740","Ausgangsfrachten","l10n_de.tag_de_pl_08_6","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  973. "chart_skr04_6760","6760","Transportversicherungen","l10n_de.tag_de_pl_08_6","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  974. "chart_skr04_6770","6770","Verkaufsprovisionen","l10n_de.tag_de_pl_08_6","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  975. "chart_skr04_6780","6780","Fremdarbeiten (Vertrieb)","l10n_de.tag_de_pl_08_6","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  976. "chart_skr04_6790","6790","Aufwand für Gewährleistung","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  977. "chart_skr04_6800","6800","Porto","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  978. "chart_skr04_6805","6805","Telefon","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  979. "chart_skr04_6810","6810","Telefax und Internetkosten","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  980. "chart_skr04_6815","6815","Bürobedarf","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  981. "chart_skr04_6820","6820","Zeitschriften, Bücher","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  982. "chart_skr04_6821","6821","Fortbildungskosten ","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  983. "chart_skr04_6822","6822","Freiwillige Sozialleistungen ","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  984. "chart_skr04_6823","6823","Vergütungen an Mitunternehmer §15 EStG","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  985. "chart_skr04_6824","6824","Haftungsvergütung an Mitunternehmer §15 EStG","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  986. "chart_skr04_6825","6825","Rechts- und Beratungskosten","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  987. "chart_skr04_6827","6827","Abschluss- und Prüfungskosten","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  988. "chart_skr04_6830","6830","Buchführungskosten","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  989. "chart_skr04_6833","6833","Miete o.Pacht an Gesellschafter, für Überlassung bewegliche Wirtschaftsgüter","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  990. "chart_skr04_6834","6834","Vergütung an Mitunternehmer Miete bewegliche WG § 15 EStG","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  991. "chart_skr04_6835","6835","Mieten für Einrichtungen (bewegliche Wirtschaftsgüter)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  992. "chart_skr04_6837","6837","Aufwendungen für Lizenzen, Konzessionen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  993. "chart_skr04_6838","6838","Aufwend. Miete o. Pacht (bewegl. Wirtschaftsg.), gewerbest. hinzuzurechnen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  994. "chart_skr04_6840","6840","Mietleasing (bewegliche Wirtschaftsgüter)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  995. "chart_skr04_6845","6845","Werkzeuge und Kleingeräte","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  996. "chart_skr04_6850","6850","Sonstiger Betriebsbedarf","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  997. "chart_skr04_6854","6854","Genossenschaftl. Rückvergütung an Mitglieder","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  998. "chart_skr04_6855","6855","Nebenkosten des Geldverkehrs","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  999. "chart_skr04_6856","6856","Aufwendungen aus Anteilen KapGes. z.T. nicht abz.","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1000. "chart_skr04_6857","6857","Aufwendungen aus Veräußerung Anteilen an KapGes. z.T. nicht abz.","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1001. "chart_skr04_6859","6859","Aufwendungen für Abraum- und Abfallbeseitigung","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1002. "chart_skr04_6860","6860","Nicht abziehbare Vorsteuer","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1003. "chart_skr04_6865","6865","Nicht abziehbare Vorsteuer 7 %","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1004. "chart_skr04_6871","6871","Nicht abziehbare Vorsteuer 19 %","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1005. "chart_skr04_6875","6875","Nicht abziehbare Hälfte der Aufsichtsratsvergütungen ","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1006. "chart_skr04_6876","6876","Abziehbare Aufsichtsratsvergütungen ","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1007. "chart_skr04_6880","6880","Aufwendungen aus Kursdifferenzen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1008. "chart_skr04_6881","6881","Aufwendungen aus der Währungsumrechnung (nicht § 256a HGB)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1009. "chart_skr04_6883","6883","Aufwendungen aus Bewertung Finanzmittelfonds ","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1010. "chart_skr04_6884","6884","Erlöse Sachanlageverkäufe § 4 Nr. 1a UStG ","l10n_de.tag_de_pl_08_7","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1011. "chart_skr04_6885","6885","Erlöse Sachanlageverkäufe 19 % USt","l10n_de.tag_de_pl_08_7","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1012. "chart_skr04_6888","6888","Erlöse Sachanlageverkäufe § 4 Nr. 1b UStG","l10n_de.tag_de_pl_08_7","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1013. "chart_skr04_6889","6889","Erlöse Sachanlageverkäufe","l10n_de.tag_de_pl_08_7","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1014. "chart_skr04_6890","6890","Erlöse aus Verkäufen immaterieller Vermögensgegenstände","l10n_de.tag_de_pl_08_7","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1015. "chart_skr04_6891","6891","Erlöse aus Verkäufen Finanzanlagen","l10n_de.tag_de_pl_08_7","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1016. "chart_skr04_6892","6892","Erlöse aus Verkauf Finanzanlagen z.T. n.abz.","l10n_de.tag_de_pl_08_7","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1017. "chart_skr04_6895","6895","Abgänge Sachanlagen Restbuchwert","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1018. "chart_skr04_6896","6896","Abgänge immaterielle Vermögensgegenstände Restbuchwert","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1019. "chart_skr04_6897","6897","Abgang Finanzanlagen Restbuchwert","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1020. "chart_skr04_6898","6898","Abgang Finanzanlagen z.T. n.abz. Restbuchwert","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1021. "chart_skr04_6900","6900","Verluste aus Anlagenabgang","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1022. "chart_skr04_6903","6903","Verlust Veräußerung Anteile KapGes. (Finanzanlagevermögen) z.T. n. abz.","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1023. "chart_skr04_6905","6905","Verluste aus Abgang von Umlaufvermögen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1024. "chart_skr04_6906","6906","Verluste aus Abgang Umlaufvermögen z.T. n. abziehbar","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1025. "chart_skr04_6910","6910","Abschreibungen auf Umlaufvermögen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1026. "chart_skr04_6912","6912","Abschreibungen auf Umlaufvermögen, steuerr. bedingt","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1027. "chart_skr04_6918","6918","Aufwendungen aus dem Erwerb eigener Anteile","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1028. "chart_skr04_6920","6920","Einstellung in die Pauschalwertberichtigung zu Forderungen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1029. "chart_skr04_6922","6922","Einstellungen in die steuerliche Rücklage nach § 6b Abs. 3 EStG","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1030. "chart_skr04_6923","6923","Einstellung in die Einzelwertberichtigung zu Forderungen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1031. "chart_skr04_6924","6924","Einstellungen in die steuerliche Rücklage nach § 6b Abs. 10 EStG","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1032. "chart_skr04_6927","6927","Einstellungen in steuerliche Rücklagen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1033. "chart_skr04_6928","6928","Einstellungen in die Rücklage für Ersatzbeschaffung nach R 6.6 EStR","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1034. "chart_skr04_6929","6929","Einstellungen in die steuerliche Rücklage nach § 4g EStG","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1035. "chart_skr04_6930","6930","Forderungsverluste","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1036. "chart_skr04_6931","6931","Forderungsverluste 7 % USt","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1037. "chart_skr04_6932","6932","Forderungsverluste aus steuerfreien EU-Lieferungen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1038. "chart_skr04_6933","6933","Forderungsverluste aus im Inland steuerpflichtigen EU-Lieferungen 7 % USt","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1039. "chart_skr04_6936","6936","Forderungsverluste 19 % USt","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1040. "chart_skr04_6938","6938","Forderungsverluste aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1041. "chart_skr04_6960","6960","Periodenfremde Aufwendungen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1042. "chart_skr04_6967","6967","sonstige Aufwendungen betriebsfremd und regelmäßig ","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1043. "chart_skr04_6968","6968","Sonstige nicht abziehbare Aufwendungen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1044. "chart_skr04_6969","6969","Sonstige Aufwendungen unregelmäßig ","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1045. "chart_skr04_7000","7000","Erträge aus Beteiligungen","l10n_de.tag_de_pl_09","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1046. "chart_skr04_7004","7004","Ertr. Beteilig. an Pers.Ges. (verbundene Unternehmen), 9 GewStG bzw. § 18 ESt","l10n_de.tag_de_pl_09","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1047. "chart_skr04_7005","7005","Erträge aus Anteilen an Kapitalgesellschaften (Beteiligungen)","l10n_de.tag_de_pl_09","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1048. "chart_skr04_7006","7006","Erträge aus Anteilen an Kapitalgesellschaften (verb. Unternehmen)","l10n_de.tag_de_pl_09","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1049. "chart_skr04_7008","7008","Gewinnanteile gewerbl.u. selbst. Mituntern., § 9 GewStG bzw. § 18 EStG","l10n_de.tag_de_pl_09","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1050. "chart_skr04_7009","7009","Erträge aus Beteiligungen an verbundenen Unternehmen","l10n_de.tag_de_pl_09","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1051. "chart_skr04_7010","7010","Erträge Wertpapiere/Ausleihungen Finanzanlagevermögen","l10n_de.tag_de_pl_10","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1052. "chart_skr04_7011","7011","Erträge aus Ausleihungen des Finanzanlagevermögens","l10n_de.tag_de_pl_10","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1053. "chart_skr04_7012","7012","Erträge aus Ausleihungen des Finanzanlagevermögens an verbundene Unternehmen","l10n_de.tag_de_pl_10","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1054. "chart_skr04_7013","7013","Erträge aus Anteilen an Personengesellschaften (Finanzanlagevermögen)","l10n_de.tag_de_pl_10","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1055. "chart_skr04_7014","7014","Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen)","l10n_de.tag_de_pl_10","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1056. "chart_skr04_7015","7015","Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen)","l10n_de.tag_de_pl_10","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1057. "chart_skr04_7016","7016","Erträge aus Anteilen an Personengesellschaften (verbundene Unternehmen)","l10n_de.tag_de_pl_10","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1058. "chart_skr04_7017","7017","Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Kapitalges.","l10n_de.tag_de_pl_10","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1059. "chart_skr04_7018","7018","Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Personenges.","l10n_de.tag_de_pl_10","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1060. "chart_skr04_7019","7019","Erträge Wertpapiere/Finanzanlageverm.-Ausleihungen verbundene Unternehmen ","l10n_de.tag_de_pl_10","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1061. "chart_skr04_7020","7020","Zins- und Dividendenerträge","l10n_de.tag_de_pl_11","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1062. "chart_skr04_7030","7030","Erhaltene Ausgleichszahlungen (als außenstehender Aktionär)","l10n_de.tag_de_pl_10","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1063. "chart_skr04_7100","7100","Sonstige Zinsen u. ähnliche Erträge","l10n_de.tag_de_pl_11","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1064. "chart_skr04_7103","7103","Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen)","l10n_de.tag_de_pl_11","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1065. "chart_skr04_7104","7104","Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen)","l10n_de.tag_de_pl_11","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1066. "chart_skr04_7105","7105","Zinserträge § 233a AO, steuerpflichtig","l10n_de.tag_de_pl_11","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1067. "chart_skr04_7106","7106","Zinserträge § 233a AO, steuerfrei (Anlage A KSt)","l10n_de.tag_de_pl_11","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1068. "chart_skr04_7107","7107","Zinserträge § 233a AO, § 4 Abs. 5b EStG, steuerfrei","l10n_de.tag_de_pl_11","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1069. "chart_skr04_7109","7109","Sonstige Zinsen und ähnliche Erträge aus verbundenen Unternehmen","l10n_de.tag_de_pl_11","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1070. "chart_skr04_7110","7110","Sonstige Zinserträge","l10n_de.tag_de_pl_11","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1071. "chart_skr04_7119","7119","Sonstige Zinserträge aus verbundenen Unternehmen ","l10n_de.tag_de_pl_11","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1072. "chart_skr04_7120","7120","Zinsähnliche Erträge","l10n_de.tag_de_pl_11","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1073. "chart_skr04_7129","7129","Zinsähnliche Erträge aus verbundenen Unternehmen ","l10n_de.tag_de_pl_11","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1074. "chart_skr04_7130","7130","Diskonterträge","l10n_de.tag_de_pl_11","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1075. "chart_skr04_7139","7139","Diskonterträge aus verbundenen Unternehmen ","l10n_de.tag_de_pl_11","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1076. "chart_skr04_7140","7140","Steuerfreie Zinserträge aus der Abzinsung von Rückstellungen","l10n_de.tag_de_pl_11","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1077. "chart_skr04_7141","7141","Zinserträge aus der Abzinsung von Verbindlichkeiten","l10n_de.tag_de_pl_11","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1078. "chart_skr04_7142","7142","Zinserträge aus der Abzinsung von Rückstellungen","l10n_de.tag_de_pl_11","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1079. "chart_skr04_7143","7143","Zinserträge aus der Abzinsung von Pensionsrückst. und ähnl./vergl. Verpfl.","l10n_de.tag_de_pl_11","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1080. "chart_skr04_7144","7144","Zinserträge Abzinsung v. Pensionsrückst. u. ähnl./vergl. Verpfl. z. Verr.","l10n_de.tag_de_pl_11","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1081. "chart_skr04_7145","7145","Erträge aus Vermögensgegenständen zur Verrechnung nach § 246 Abs. 2 HGB","l10n_de.tag_de_pl_11","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1082. "chart_skr04_7190","7190","Erträge aus Verlustübernahme","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1083. "chart_skr04_7192","7192","Erhaltene Gewinne auf Grund einer Gewinngemeinschaft ","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1084. "chart_skr04_7194","7194","Erhaltene Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1085. "chart_skr04_7200","7200","Abschreibungen auf Finanzanlagen (dauerhaft)","l10n_de.tag_de_pl_12","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1086. "chart_skr04_7201","7201","Abschreibungen auf Finanzanlagen (nicht dauerhaft)","l10n_de.tag_de_pl_12","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1087. "chart_skr04_7204","7204","Abschreibungen auf Finanzanlagen (dauerhaft)","l10n_de.tag_de_pl_12","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1088. "chart_skr04_7207","7207","Abschreibungen auf Finanzanlagen - verbundene Unternehmen","l10n_de.tag_de_pl_12","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1089. "chart_skr04_7208","7208","Aufw. a. Gr. v. Verlustant. gewerbl. u. selbst. Mituntern., § 8 GewStG ","l10n_de.tag_de_pl_12","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1090. "chart_skr04_7210","7210","Abschreibungen auf Wertpapiere des Umlaufvermögens","l10n_de.tag_de_pl_12","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1091. "chart_skr04_7214","7214","Abschreibungen Wertpapiere des UV z.T. n.abz.","l10n_de.tag_de_pl_12","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1092. "chart_skr04_7217","7217","Abschreibungen auf Wertpapiere des Umlaufvermögens - verbundene Unternehmen","l10n_de.tag_de_pl_12","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1093. "chart_skr04_7250","7250","Abschreibungen auf Finanzanlagen aufgrund steuerrechtl. Sondervorschriften","l10n_de.tag_de_pl_12","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1094. "chart_skr04_7255","7255","Abschreibungen Finanzanlagen z.T. n.abz.","l10n_de.tag_de_pl_12","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1095. "chart_skr04_7300","7300","Zinsen und ähnliche Aufwendungen","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1096. "chart_skr04_7302","7302","Steuerl. n. abzugsf., andere Nebenleistg z. Steuern § 4 Abs. 5b EStG","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1097. "chart_skr04_7303","7303","Steuerlich abzugsfähige, andere Nebenleistungen zu Steuern ","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1098. "chart_skr04_7304","7304","Steuerlich nicht abzugsfähige, andere Nebenleistungen zu Steuern ","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1099. "chart_skr04_7305","7305","Zinsaufwendungen § 233a AO betriebliche Steuern","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1100. "chart_skr04_7306","7306","Zinsaufwendungen § 233a bis 237 AO Personensteuern ","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1101. "chart_skr04_7309","7309","Zinsaufwendungen an verbundene Unternehmen","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1102. "chart_skr04_7310","7310","Zinsaufwendungen für kurzfristige Verbindlichkeiten","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1103. "chart_skr04_7313","7313","Nicht abzugsfähige Schuldzinsen § 4 Abs. 4a EStG","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1104. "chart_skr04_7316","7316","Zinsen für Gesellschafterdarlehen","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1105. "chart_skr04_7317","7317","Zinsen an Gesellschafter mit mehr als 25% Beteiligung","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1106. "chart_skr04_7319","7319","Zinsaufwendungen f.kurzfr. Verbindlichkeiten an verbundene Unternehmen","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1107. "chart_skr04_7320","7320","Zinsaufwendungen für langfristige Verbindlichkeiten","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1108. "chart_skr04_7323","7323","Abschreibungen auf Disagio zur Finanzierung","l10n_de.tag_de_pl_12","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1109. "chart_skr04_7324","7324","Abschreibungen auf Disagio zur Finanzierung des Anlagevermögens","l10n_de.tag_de_pl_12","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1110. "chart_skr04_7325","7325","Zinsaufwendungen für Gebäude, die zum Betriebsvermögen gehören","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1111. "chart_skr04_7326","7326","Zinsen zur Finanzierung des Anlagevermögen","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1112. "chart_skr04_7327","7327","Renten und dauernde Lasten","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1113. "chart_skr04_7328","7328","Zinsen an Mitunternehmer § 15 EStG","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1114. "chart_skr04_7329","7329","Zinsaufwendungen f.langfr. Verbindlichkeiten an verbundene Unternehmen","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1115. "chart_skr04_7330","7330","Zinsähnliche Aufwendungen","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1116. "chart_skr04_7339","7339","Zinsähnliche Aufwendungen an verbundene Unternehmen ","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1117. "chart_skr04_7340","7340","Diskontaufwendungen","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1118. "chart_skr04_7349","7349","Diskontaufwendungen an verbundene Unternehmen ","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1119. "chart_skr04_7350","7350","Zinsen und ähnliche Aufwendungen z.T. nicht abz.","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1120. "chart_skr04_7351","7351","Zinsen und ähnliche Aufwendungen an verb.UN z.T. n.abz.","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1121. "chart_skr04_7355","7355","Kreditprovisionen und Verwaltungskostenbeiträge","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1122. "chart_skr04_7360","7360","Zinsanteil der Zuführungen zu Pensionsrückstellungen","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1123. "chart_skr04_7361","7361","Zinsaufwendungen aus der Abzinsung von Verbindlichkeiten","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1124. "chart_skr04_7362","7362","Zinsaufwendungen aus der Abzinsung von Rückstellungen","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1125. "chart_skr04_7363","7363","Zinsaufwendg. aus Abzinsung Pensionsrückst. u. ähnl./vergl. Verpfl.","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1126. "chart_skr04_7364","7364","Zinsaufwendg. aus Abzinsung Pensionsrückst. u. ähnl. Verpfl. § 246 Abs. 2 HGB","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1127. "chart_skr04_7365","7365","Aufwendungen aus Vermögensgegenst. z. Verr. n. § 246 Abs. 2 HGB","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1128. "chart_skr04_7366","7366","Steuerlich nicht abzugsfähige Zinsaufw. aus der Abzinsung von Rückstellungen","l10n_de.tag_de_pl_13","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1129. "chart_skr04_7390","7390","Aufwendungen aus Verlustübernahme ","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1130. "chart_skr04_7392","7392","Abgeführte Gewinne auf Grund eine Gewinngemeinschaft ","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1131. "chart_skr04_7394","7394","Abgeführte Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1132. "chart_skr04_7399","7399","Abgeführte Gewinnanteile an stille Gesellschafter § 8 GewStG","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1133. "chart_skr04_7400","7400","Außerordentliche Erträge","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1134. "chart_skr04_7401","7401","Außerordentliche Erträge finanzwirksam ","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1135. "chart_skr04_7450","7450","Außerordentliche Erträge nicht finanzwirksam ","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1136. "chart_skr04_7451","7451","Erträge durch Verschmelzung und Umwandlung","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1137. "chart_skr04_7452","7452","Erträge durch den Verkauf von bedeutenden Beteiligungen","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1138. "chart_skr04_7453","7453","Erträge durch den Verkauf von bedeutenden Grundstücken","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1139. "chart_skr04_7454","7454","Gewinn aus Veräußerung/Aufgabe von Geschäftsaktivitäten","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1140. "chart_skr04_7460","7460","Erträge aus der Anwendung von Übergangsvorschriften","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1141. "chart_skr04_7461","7461","Erträge aus der Anwendung von Übergangsvorschriften (Zuschr. Sachanlageverm.)","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1142. "chart_skr04_7462","7462","Erträge aus der Anwendung von Übergangsvorschriften (Zuschr. Finanzanlageverm.)","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1143. "chart_skr04_7463","7463","Erträge aus der Anwendung von Übergangsvorschriften (Wertp. Umlaufverm.)","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1144. "chart_skr04_7464","7464","Erträge aus der Anwendung von Übergangsvorschriften (latente Steuern)","l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1145. "chart_skr04_7500","7500","Außerordentliche Aufwendungen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1146. "chart_skr04_7501","7501","Außerordentliche Aufwendungen finanzwirksam ","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1147. "chart_skr04_7550","7550","Außerordentliche Aufwendungen nicht finanzwirksam ","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1148. "chart_skr04_7551","7551","Verluste durch Verschmelzung und Umwandlung","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1149. "chart_skr04_7552","7552","Verluste durch außergewöhnliche Schadensfälle","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1150. "chart_skr04_7553","7553","Aufwendungen für Restrukturierungs- und Sanierungsmaßnahmen","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1151. "chart_skr04_7554","7554","Verluste aus Veräußerung/Aufgabe von Geschäftsaktivitäten","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1152. "chart_skr04_7560","7560","Aufwendungen aus der Anwendung von Übergangsvorschriften","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1153. "chart_skr04_7561","7561","Aufwendungen aus der Anwendung von Übergangsvorschriften (Pensionsrückst.)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1154. "chart_skr04_7562","7562","Aufwendungen aus der Anwendung von Übergangsvorschriften (Bilanzierungshilfen)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1155. "chart_skr04_7563","7563","Aufwendungen aus der Anwendung von Übergangsvorschriften (latente Steuern)","l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1156. "chart_skr04_7600","7600","Körperschaftsteuer","l10n_de.tag_de_pl_14","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1157. "chart_skr04_7603","7603","Körperschaftsteuer für Vorjahre","l10n_de.tag_de_pl_14","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1158. "chart_skr04_7604","7604","Körperschaftsteuererstattungen für Vorjahre","l10n_de.tag_de_pl_14","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1159. "chart_skr04_7607","7607","Solidaritätszuschlag Erstattungen für Vorjahre","l10n_de.tag_de_pl_14","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1160. "chart_skr04_7608","7608","Solidaritätszuschlag","l10n_de.tag_de_pl_14","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1161. "chart_skr04_7609","7609","Solidaritätszuschlag für Vorjahre","l10n_de.tag_de_pl_14","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1162. "chart_skr04_7610","7610","Gewerbesteuer ( Vorauszahlung )","l10n_de.tag_de_pl_14","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1163. "chart_skr04_7630","7630","Kapitalertragsteuer 25 %","l10n_de.tag_de_pl_14","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1164. "chart_skr04_7633","7633","Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 25 %","l10n_de.tag_de_pl_14","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1165. "chart_skr04_7639","7639","Anrechnung / Abzug ausländische Quellensteuer","l10n_de.tag_de_pl_14","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1166. "chart_skr04_7640","7640","Gewerbesteuernachzahlungen Vorjahre","l10n_de.tag_de_pl_14","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1167. "chart_skr04_7641","7641","Gewerbesteuernachzhlg. und Gewerbesteuererst. für Vorjahre § 4 Abs. 5b EStG","l10n_de.tag_de_pl_14","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1168. "chart_skr04_7642","7642","Gewerbesteuererstattungen Vorjahre","l10n_de.tag_de_pl_14","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1169. "chart_skr04_7643","7643","Erträge aus der Auflösung von Gewerbesteuerrückstellungen § 4 Abs. 5b EStG","l10n_de.tag_de_pl_14","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1170. "chart_skr04_7644","7644","Erträge aus der Auflösung von Gewerbesteuerrückstellungen","l10n_de.tag_de_pl_14","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1171. "chart_skr04_7646","7646","Aufwendungen a. d. Zuführung zu Steuerrückstellungen für Steuerstundung (BStBK)","l10n_de.tag_de_pl_14","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1172. "chart_skr04_7648","7648","Erträge aus der Auflösung von Steuerrückstellungen für Steuerstundung (BStBK)","l10n_de.tag_de_pl_14","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1173. "chart_skr04_7649","7649","Erträge aus der Zuführung und Auflösung von latenten Steuern","l10n_de.tag_de_pl_14","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1174. "chart_skr04_7650","7650","Sonstige Steuern","l10n_de.tag_de_pl_15","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1175. "chart_skr04_7675","7675","Verbrauchsteuer","l10n_de.tag_de_pl_15","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1176. "chart_skr04_7678","7678","Ökosteuer","l10n_de.tag_de_pl_15","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1177. "chart_skr04_7680","7680","Grundsteuer","l10n_de.tag_de_pl_15","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1178. "chart_skr04_7685","7685","Kfz-Steuer","l10n_de.tag_de_pl_15","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1179. "chart_skr04_7690","7690","Steuernachzahlung Vorj. - sonst. Steuern","l10n_de.tag_de_pl_15","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1180. "chart_skr04_7692","7692","Steuererstattungen Vorj. - sonst. Steuern","l10n_de.tag_de_pl_15","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1181. "chart_skr04_7694","7694","Erträge - Auflösung v. Rückst. f. sonst. St.","l10n_de.tag_de_pl_15","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1182. "chart_skr04_7705","7705","Gewinnvortrag nach Verwendung (mit Aufteilung für Kapitalkontenentwicklung)","l10n_de.tag_de_pl_15","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1183. "chart_skr04_7725","7725","Verlustvortrag nach Verwendung (mit Aufteilung für Kapitalkontenentwicklung)","l10n_de.tag_de_pl_15","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1184. "chart_skr04_7744","7744","Entnahmen aus anderen Ergebnisrücklagen","l10n_de.tag_de_pl_15","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1185. "chart_skr04_7751","7751","Entnahmen aus gesamthändn. gebundenen Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)","l10n_de.tag_de_pl_15","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1186. "chart_skr04_7781","7781","Einstellungen in gesamthändn. gebundenen Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)","l10n_de.tag_de_pl_15","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1187. "chart_skr04_7785","7785","Einstellungen in andere Ergebnisrücklagen","l10n_de.tag_de_pl_15","expense","l10n_de_skr04.l10n_chart_de_skr04",""
  1188. "chart_skr04_9000","9000","Saldenvorträge Sachkonten","","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1189. "chart_skr04_9008","9008","Saldenvorträge Debitoren","","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1190. "chart_skr04_9009","9009","Saldenvorträge Kreditoren","","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1191. "chart_skr04_9090","9090","Summenvortragskonto","","income_other","l10n_de_skr04.l10n_chart_de_skr04",""
  1192. "chart_skr04_9991","9991","Einkommen aus Bardifferenz","account.account_tag_operating,l10n_de.tag_de_pl_04","income","l10n_de_skr04.l10n_chart_de_skr04",""
  1193. "chart_skr04_9994","9994","Verlust aus Bardifferenz","account.account_tag_operating,l10n_de.tag_de_pl_08_7","expense","l10n_de_skr04.l10n_chart_de_skr04",""