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[null,"0001","Aufwendungen für Ingangsetzung des Betriebes",false,null,"A","01",false,"0",false,false,false,false,"AB",null,null,null,false,false]
[null,"0010","Konzessionen, gewerbliche Rechte und Lizenzen",false,null,"A","01",false,"0",false,false,false,false,"ACI1",null,null,null,false,false]
[null,"0015","Konzessionen",false,null,"A","01",false,"0",false,false,false,false,"ACI1",null,null,null,false,false]
[null,"0020","Gewerbliche Schutzrechte",false,null,"A","01",false,"0",false,false,false,false,"ACI1",null,null,null,false,false]
[null,"0025","Ähnliche Rechte und Werte",false,null,"A","01",false,"0",false,false,false,false,"ACI1",null,null,null,false,false]
[null,"0027","EDV-Software",false,null,"A","01",false,"0",false,false,false,false,"ACI1",null,null,null,false,false]
[null,"0030","Lizenzen an gewerblichen Schutzrechten",false,null,"A","01",false,"0",false,false,false,false,"ACI1",null,null,null,false,false]
[null,"0035","Geschäfts- oder Firmenwert",false,null,"A","01",false,"0",false,false,false,false,"ACI2",null,null,null,false,false]
[null,"0039","Anzahlungen auf immaterielle Vermögensgegenstände",false,null,"A",null,false,"0",false,false,false,false,"ACI3",null,null,null,false,false]
[null,"0050","Grundstücke",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0060","Grundstücke ohne Bauten",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0065","Unbebaute Grundstücke",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0070","Grundstücksgleiche Rechte (Erbbaurecht)",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0075","Grundstücke mit Substanzverzehr",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0079","Anzahlungen auf Grundstücke",false,null,"A",null,false,"0",false,false,false,false,"ACII4",null,null,null,false,false]
[null,"0080","Bauten auf eigenen Grundstücken",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0085","Grundstückswerte eigener bebauter Grundstücke",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0090","Geschäftsbauten",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0100","Fabrikbauten",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0110","Garagen",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0111","Außenanlagen",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0112","Hof- und Wegbefestigungen",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0113","Einrichtungen für Geschäfts- und Fabrikbauten",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0115","Andere Bauten",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0120","Geschäfts-, Fabrik- und andere Bauten im Bau",false,null,"A","01",false,"0",false,false,false,false,"ACII4",null,null,null,false,false]
[null,"0129","Anzahlungen auf Geschäfts- und Fabrikbauten",false,null,"A",null,false,"0",false,false,false,false,"ACII4",null,null,null,false,false]
[null,"0140","Wohnbauten",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0145","Garagen",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0146","Außenanlagen",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0147","Hof- und Wegbefestigungen",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0148","Einrichtungen für Wohnbauten",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0150","Wohnbauten im Bau",false,null,"A","01",false,"0",false,false,false,false,"ACII4",null,null,null,false,false]
[null,"0159","Anzahlung auf Wohnbauten auf eigenen Grundstücken",false,null,"A",null,false,"0",false,false,false,false,"ACII4",null,null,null,false,false]
[null,"0160","Bauten auf fremden Grundstücken",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0165","Geschäftsbauten",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0170","Fabrikbauten",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0175","Garagen",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0176","Außenanlagen",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0177","Hof- und Wegbefestigungen",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0178","Einrichtung für Geschäfts- und Fabrikbauten",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0179","Andere Bauten",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0180","Geschäfts-, Fabrik- und andere Bauten im Bau",false,null,"A","01",false,"0",false,false,false,false,"ACII4",null,null,null,false,false]
[null,"0189","Anzahlungen auf Bauten auf fremden Grundstücken",false,null,"A",null,false,"0",false,false,false,false,"ACII4",null,null,null,false,false]
[null,"0190","Wohnbauten",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0191","Garagen",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0192","Außenanlagen",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0193","Hof- und Wegbefestigung",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0194","Einrichtungen für Wohnbauten",false,null,"A","01",false,"0",false,false,false,false,"ACII1",null,null,null,false,false]
[null,"0195","Wohnbauten im Bau",false,null,"A","01",false,"0",false,false,false,false,"ACII4",null,null,null,false,false]
[null,"0199","Anzahlungen auf Wohnbauten auf fremdem Grundstück",false,null,"A",null,false,"0",false,false,false,false,"ACII4",null,null,null,false,false]
[null,"0200","Technische Anlagen und Maschinen",false,null,"A","01",false,"0",false,false,false,false,"ACII2",null,null,null,false,false]
[null,"0210","Maschinen",false,null,"A","01",false,"0",false,false,false,false,"ACII2",null,null,null,false,false]
[null,"0220","Maschinengebundene Werkzeuge",false,null,"A","01",false,"0",false,false,false,false,"ACII2",null,null,null,false,false]
[null,"0240","Maschinelle Anlagen",false,null,"A","01",false,"0",false,false,false,false,"ACII2",null,null,null,false,false]
[null,"0260","Transportanlagen u. ä.",false,null,"A","01",false,"0",false,false,false,false,"ACII2",null,null,null,false,false]
[null,"0280","Betriebsvorrichtungen",false,null,"A","01",false,"0",false,false,false,false,"ACII2",null,null,null,false,false]
[null,"0290","Technische Anlagen und Maschinen im Bau",false,null,"A","01",false,"0",false,false,false,false,"ACII4",null,null,null,false,false]
[null,"0299","Anzahlung auf technische Anlagen und Maschinen",false,null,"A",null,false,"0",false,false,false,false,"ACII4",null,null,null,false,false]
[null,"0300","Andere Anlagen, Betriebs- und Geschäftsausstattung",false,null,"A","01",false,"0",false,false,false,false,"ACII3",null,null,null,false,false]
[null,"0310","Andere Anlagen",false,null,"A","01",false,"0",false,false,false,false,"ACII3",null,null,null,false,false]
[null,"0320","Pkw",false,null,"A","01",false,"0",false,false,false,false,"ACII3",null,null,null,false,false]
[null,"0350","Lkw",false,null,"A","01",false,"0",false,false,false,false,"ACII3",null,null,null,false,false]
[null,"0380","Sonstige Transportmittel",false,null,"A","01",false,"0",false,false,false,false,"ACII3",null,null,null,false,false]
[null,"0400","Betriebsausstattung",false,null,"A","01",false,"0",false,false,false,false,"ACII3",null,null,null,false,false]
[null,"0410","Geschäftausstattung",false,null,"A","01",false,"0",false,false,false,false,"ACII3",null,null,null,false,false]
[null,"0420","Büroeinrichtung",false,null,"A","01",false,"0",false,false,false,false,"ACII3",null,null,null,false,false]
[null,"0430","Ladeneinrichtung",false,null,"A","01",false,"0",false,false,false,false,"ACII3",null,null,null,false,false]
[null,"0440","Werkzeuge",false,null,"A","01",false,"0",false,false,false,false,"ACII3",null,null,null,false,false]
[null,"0450","Einbauten",false,null,"A","01",false,"0",false,false,false,false,"ACII3",null,null,null,false,false]
[null,"0460","Gerüst- und Schalungsmaterial",false,null,"A","01",false,"0",false,false,false,false,"ACII3",null,null,null,false,false]
[null,"0480","Geringwertige Wirtschaftsgüter bis DM 800.-",false,null,"A","01",false,"0",false,false,false,false,"ACII3",null,null,null,false,false]
[null,"0490","Sonstige Betriebs- und Geschäftsausstattung",false,null,"A","01",false,"0",false,false,false,false,"ACII3",null,null,null,false,false]
[null,"0498","Andere Anlagen, Betriebs- und Geschäfts. im Bau",false,null,"A","01",false,"0",false,false,false,false,"ACII4",null,null,null,false,false]
[null,"0499","Anzahlungen auf andere Anlagen., B.u.G. im Bau",false,null,"A",null,false,"0",false,false,false,false,"ACII4",null,null,null,false,false]
[null,"0500","Anteile an verbundenen Unternehmen->Anlagevermögen",false,null,"A",null,false,"0",false,false,false,false,"ACIII1",null,null,null,false,false]
[null,"0505","Ausleihungen an verbundene Unternehmen",false,null,"A",null,false,"0",false,false,false,false,"ACIII2",null,null,null,false,false]
[null,"0510","Beteiligungen",false,null,"A",null,false,"0",false,false,false,false,"ACIII3",null,null,null,false,false]
[null,"0513","Typisch stille Beteiligungen",false,null,"A",null,false,"0",false,false,false,false,"ACIII3",null,null,null,false,false]
[null,"0516","Atypisch stille Beteiligungen",false,null,"A",null,false,"0",false,false,false,false,"ACIII3",null,null,null,false,false]
[null,"0517","Andere Beteiligungen an Kapitalgesellschaften",false,null,"A",null,false,"0",false,false,false,false,"ACIII3",null,null,null,false,false]
[null,"0518","Andere Beteiligungen an Personengesellschaften",false,null,"A",null,false,"0",false,false,false,false,"ACIII3",null,null,null,false,false]
[null,"0520","Ausleihungen an Untern. mit Beteiligungsverhältnis",false,null,"A",null,false,"0",false,false,false,false,"ACIII4",null,null,null,false,false]
[null,"0525","Wertpapiere des Anlagevermögens",false,null,"A",null,false,"0",false,false,false,false,"ACIII5",null,null,null,false,false]
[null,"0530","Wertpapiere mit Gewinnbeteiligungsansprüchen",false,null,"A",null,false,"0",false,false,false,false,"ACIII5",null,null,null,false,false]
[null,"0535","Festverzinsliche Wertpapiere",false,null,"A",null,false,"0",false,false,false,false,"ACIII5",null,null,null,false,false]
[null,"0540","Sonstige Ausleihungen",false,null,"A",null,false,"0",false,false,false,false,"ACIII6",null,null,null,false,false]
[null,"0550","Darlehen",false,null,"A",null,false,"0",false,false,false,false,"ACIII6",null,null,null,false,false]
[null,"0580","Ausleihungen an Gesellschafter",false,null,"A",null,false,"0",false,false,false,false,"ACIII6",null,null,null,false,false]
[null,"0590","Ausleihungen an nahestehende Personen",false,null,"A",null,false,"0",false,false,false,false,"ACIII6",null,null,null,false,false]
[null,"0600","Anleihen nicht konvertibel",false,null,"P",null,false,"0",false,false,false,false,"PD1_1",null,null,null,false,false]
[null,"0601","Anleihen n. konvertibel Restlaufzeit bis 1 Jahr",false,null,"P",null,false,"0",false,false,false,false,"PD1_3",null,null,null,false,false]
[null,"0605","Anleihen n. konvertibel Restlaufzeit 1 bis 5 Jahre",false,null,"P",null,false,"0",false,false,false,false,"PD1_1",null,null,null,false,false]
[null,"0610","Anleihen n.konvertibel Restlaufzeit größer 5 Jahre",false,null,"P",null,false,"0",false,false,false,false,"PD1_1",null,null,null,false,false]
[null,"0615","Anleihen konvertibel",false,null,"P",null,false,"0",false,false,false,false,"PD1_2",null,null,null,false,false]
[null,"0616","Anleihen konvertibel Restlaufzeit bis 1 Jahr",false,null,"P",null,false,"0",false,false,false,false,"PD1_2",null,null,null,false,false]
[null,"0620","Anleihen konvertibel Restlaufzeit 1 bis 5 Jahre",false,null,"P",null,false,"0",false,false,false,false,"PD1_2",null,null,null,false,false]
[null,"0625","Anleihen konvertibel Restlaufzeit größer 5 Jahre",false,null,"P",null,false,"0",false,false,false,false,"PD1_2",null,null,null,false,false]
[null,"0630","Verbindlichkeiten gegenüber Kreditinstituten",false,null,"P",null,false,"0",false,false,false,false,"PD2_1","ADIV",null,null,false,false]
[null,"0631","Verb. geg. Kreditinst. Restlaufzeit bis 1 Jahr",false,null,"P",null,false,"0",false,false,false,false,"PD2_2","ADIV",null,null,false,false]
[null,"0640","Verb. geg. Kreditinst. Restlaufzeit 1-5 Jahre",false,null,"P",null,false,"0",false,false,false,false,"PD2_1","ADIV",null,null,false,false]
[null,"0650","Verb. geg. Kreditinst. Restlaufzeit größer 5 Jahre",false,null,"P",null,false,"0",false,false,false,false,"PD2_1","ADIV",null,null,false,false]
[null,"0660","Verb. geg. Kreditinst. aus TZ-Verträgen",false,null,"P",null,false,"0",false,false,false,false,"PD2_1","ADIV",null,null,false,false]
[null,"0661","Verb. aus TZ-Verträgen Restlaufzeit bis 1 Jahr",false,null,"P",null,false,"0",false,false,false,false,"PD2_2","ADIV",null,null,false,false]
[null,"0670","Verb. aus TZ-Verträgen Restlaufzeit 1-5 Jahre",false,null,"P",null,false,"0",false,false,false,false,"PD2_2","ADIV",null,null,false,false]
[null,"0680","Verb. aus TZ-Verträgen Restlaufzeit größer 5 Jahre",false,null,"P",null,false,"0",false,false,false,false,"PD2_2","ADIV",null,null,false,false]
[null,"0700","Verb. geg. verbundenen Unternehmen",false,null,"P",null,false,"0",false,false,false,false,"PD6_1","ADII2_1",null,null,false,false]
[null,"0701","Verb. geg. verb. Untern. Restlaufzeit bis 1 Jahr",false,null,"P",null,false,"0",false,false,false,false,"PD6_2","ADII2_1",null,null,false,false]
[null,"0705","Verb. geg. verb. Untern. Restlaufzeit 1-5 Jahre",false,null,"P",null,false,"0",false,false,false,false,"PD6_1","ADII1_2",null,null,false,false]
[null,"0710","Verb. geg. verb. Untern. Restlaufzeit ab 5 Jahre",false,null,"P",null,false,"0",false,false,false,false,"PD6_1","ADII2_2",null,null,false,false]
[null,"0715","Verb. geg. Untern. mit Beteiligungsverhältnis",false,null,"P",null,false,"0",false,false,false,false,"PD7_1","ADII3_1",null,null,false,false]
[null,"0716","Verb. geg. Untern. mit Beteil. Restl. bis 1 Jahr",false,null,"P",null,false,"0",false,false,false,false,"PD7_2","ADII3_1",null,null,false,false]
[null,"0720","Verb. geg. Untern. mit Beteil. Restl. 1-5 Jahre",false,null,"P",null,false,"0",false,false,false,false,"PD7_1","ADII3_2",null,null,false,false]
[null,"0725","Verb. geg. Untern. mit Beteil. Restl. ab 5 Jahre",false,null,"P",null,false,"0",false,false,false,false,"PD7_2","ADII3_2",null,null,false,false]
[null,"0730","Verb. geg. Gesellschaftern",false,null,"P",null,false,"0",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"0731","Verb. geg. Gesellschafter Restlaufzeit bis 1 Jahr",false,null,"P",null,false,"0",false,false,false,false,"PD8_4",null,null,null,false,false]
[null,"0740","Verb. geg. Gessellschafter Restlaufzeit 1-5 Jahre",false,null,"P",null,false,"0",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"0750","Verb. geg. Gesellschafter Restlaufzeit ab 5 Jahre",false,null,"P",null,false,"0",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"0760","Darlehen typisch stiller Gesellschafter",false,null,"P",null,false,"0",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"0761","Darl. typ. stiller Ges. Restlaufzeit bis 1 Jahr",false,null,"P",null,false,"0",false,false,false,false,"PD8_4",null,null,null,false,false]
[null,"0764","Darl. typ. stiller Ges. Restlaufzeit 1-5 Jahre",false,null,"P",null,false,"0",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"0767","Darl. typ. stiller Ges. Restlaufzeit ab 5 Jahre",false,null,"P",null,false,"0",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"0770","Darlehen atypischer stiller Gesellschafter",false,null,"P",null,false,"0",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"0771","Darl. atyp. stiller Ges. Restlaufzeit bis 1 Jahr",false,null,"P",null,false,"0",false,false,false,false,"PD8_4",null,null,null,false,false]
[null,"0774","Darl. atyp. stiller Ges. Restlaufzeit 1-5 Jahre",false,null,"P",null,false,"0",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"0777","Darl. atyp. stiller Ges. Restlaufzeit ab 5 Jahre",false,null,"P",null,false,"0",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"0780","Partiarische Darlehen",false,null,"P",null,false,"0",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"0781","Partiarische Darlehen mit Restlaufzeit bis 1 Jahr",false,null,"P",null,false,"0",false,false,false,false,"PD8_4",null,null,null,false,false]
[null,"0784","Partiarische Darlehen mit Restlaufzeit 1-5 Jahre",false,null,"P",null,false,"0",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"0787","Partiarische Darlehen mit Restlaufzeit ab 5 Jahre",false,null,"P",null,false,"0",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"0800","Gezeichnetes Kapital",false,null,"P",null,false,"0",false,false,false,false,"PAI",null,null,null,false,false]
[null,"0801","Ausstehende Einlagen nicht eingefordert (AKTIV)",false,null,"A",null,false,"0",false,false,false,false,"AA1",null,null,null,false,false]
[null,"0810","Ausstehende Einlagen eingefordert (AKTIV)",false,null,"A","01",false,"0",false,false,false,false,"AA2",null,null,null,false,false]
[null,"0840","Kapitalrücklage",false,null,"P",null,false,"0",false,false,false,false,"PAII",null,null,null,false,false]
[null,"0841","Kapitalrückl. durch Ausg. v. Anteilen über Nennbe.",false,null,"P",null,false,"0",false,false,false,false,"PAII",null,null,null,false,false]
[null,"0842","Kapitalrückl. d. Ausg. v. Schuldverschreibungen",false,null,"P",null,false,"0",false,false,false,false,"PAII",null,null,null,false,false]
[null,"0843","Kapitalrückl. d. Zuzahlung geg. Gewährung e. Vorz.",false,null,"P",null,false,"0",false,false,false,false,"PAII",null,null,null,false,false]
[null,"0844","Kapitalrückl. durch andere Zuzahlungen in das EK",false,null,"P",null,false,"0",false,false,false,false,"PAII",null,null,null,false,false]
[null,"0845","Eingefordertes Nachsschußkapital",false,null,"P",null,false,"0",false,false,false,false,"PAII",null,null,null,false,false]
[null,"0846","Gesetzliche Rücklage",false,null,"P",null,false,"0",false,false,false,false,"PAIII1",null,null,null,false,false]
[null,"0847","Gesetzliche Rücklage 56% / 50% Vorbelastung",false,null,"P",null,false,"0",false,false,false,false,"PAIII1",null,null,null,false,false]
[null,"0848","Gesetzliche Rücklage 36% Vorbelastung",false,null,"P",null,false,"0",false,false,false,false,"PAIII1",null,null,null,false,false]
[null,"0849","Gesetzliche Rücklage 0% Vorbelastung",false,null,"P",null,false,"0",false,false,false,false,"PAIII1",null,null,null,false,false]
[null,"0850","Rücklage für eigene Anteile",false,null,"P",null,false,"0",false,false,false,false,"PAIII2",null,null,null,false,false]
[null,"0851","Satzungsmäßige Rücklagen",false,null,"P",null,false,"0",false,false,false,false,"PAIII3",null,null,null,false,false]
[null,"0852","Satzungsmäßige Rücklagen 56% / 50% Vorbelastung",false,null,"P",null,false,"0",false,false,false,false,"PAIII3",null,null,null,false,false]
[null,"0853","Satzungsmäßige Rücklagen 36% Vorbelastung",false,null,"P",null,false,"0",false,false,false,false,"PAIII3",null,null,null,false,false]
[null,"0854","Satzungsmäßige Rücklagen 0% Vorbelastung",false,null,"P",null,false,"0",false,false,false,false,"PAIII3",null,null,null,false,false]
[null,"0855","Andere Gewinnrücklagen 56% / 50% Vorbelastung",false,null,"P",null,false,"0",false,false,false,false,"PAIII4",null,null,null,false,false]
[null,"0856","Eigenkapitalanteil von Wertaufholungen",false,null,"P",null,false,"0",false,false,false,false,"PAIII4",null,null,null,false,false]
[null,"0857","Eigenkapitalanteil von Preissteigerungsrücklagen",false,null,"P",null,false,"0",false,false,false,false,"PAIII4",null,null,null,false,false]
[null,"0858","Andere Gewinnrücklagen 36% Vorbelastung",false,null,"P",null,false,"0",false,false,false,false,"PAIII4",null,null,null,false,false]
[null,"0859","Andere Gewinnrücklagen 0% Vorbelastung",false,null,"P",null,false,"0",false,false,false,false,"PAIII4",null,null,null,false,false]
[null,"0860","Gewinnvortrag vor Verwendung",false,null,"P",null,false,"0",false,false,false,false,"PAIV",null,null,null,false,false]
[null,"0862","Gewinnvortrag 56% / 50% Vorbelastung",false,null,"P",null,false,"0",false,false,false,false,"PAIV",null,null,null,false,false]
[null,"0864","Gewinnvortrag 36% Vorbelastung",false,null,"P",null,false,"0",false,false,false,false,"PAIV",null,null,null,false,false]
[null,"0866","Gewinnvortrag  0% Vorbelastung",false,null,"P",null,false,"0",false,false,false,false,"PAIV",null,null,null,false,false]
[null,"0868","Verlustvortrag vor Verwendung",false,null,"P",null,false,"0",false,false,false,false,"PAIV",null,null,null,false,false]
[null,"0870","Festkapital",false,null,"P",null,false,"0",false,false,false,false,null,null,null,null,false,false]
[null,"0880","Variables Kapital",false,null,"P",null,false,"0",false,false,false,false,null,null,null,null,false,false]
[null,"0890","Gesellschafter-Darlehen",false,null,"P",null,false,"0",false,false,false,false,null,null,null,null,false,false]
[null,"0900","Kommandit-Kapital",false,null,"P",null,false,"0",false,false,false,false,null,null,null,null,false,false]
[null,"0910","Verlustausgleichskonto",false,null,"P",null,false,"0",false,false,false,false,null,null,null,null,false,false]
[null,"0920","Gesellschafter-Darlehen",false,null,"P",null,false,"0",false,false,false,false,null,null,null,null,false,false]
[null,"0930","Sonderposten mit Rücklagenanteil",false,null,"P",null,false,"0",false,false,false,false,"PB",null,null,null,false,false]
[null,"0931","Sonderposten mit Rücklagenanteil \u0015 6b EStG",false,null,"P",null,false,"0",false,false,false,false,"PB",null,null,null,false,false]
[null,"0932","Sonderposten mit Rücklagenanteil Abschnitt 35 EStR",false,null,"P",null,false,"0",false,false,false,false,"PB",null,null,null,false,false]
[null,"0933","Sonderposten mit Rücklagenanteil \u0015 6d EStG",false,null,"P",null,false,"0",false,false,false,false,"PB",null,null,null,false,false]
[null,"0934","Sonderposten mit Rücklagenanteil \u0015 1 EntwLStG",false,null,"P",null,false,"0",false,false,false,false,"PB",null,null,null,false,false]
[null,"0935","Sonderposten mit Rücklagenanteil \u0015 3 AuslinvG",false,null,"P",null,false,"0",false,false,false,false,"PB",null,null,null,false,false]
[null,"0936","Sonderposten mit Rücklagenanteil \u0015 7d EStG",false,null,"P",null,false,"0",false,false,false,false,"PB",null,null,null,false,false]
[null,"0937","Sonderposten mit Rücklagenanteil \u0015 79 EStDV",false,null,"P",null,false,"0",false,false,false,false,"PB",null,null,null,false,false]
[null,"0938","Sonderposten mit Rücklagenanteil \u0015 80 EStDV",false,null,"P",null,false,"0",false,false,false,false,"PB",null,null,null,false,false]
[null,"0939","Sonderposten mit Rücklagenanteil \u0015 81 EStDV",false,null,"P",null,false,"0",false,false,false,false,"PB",null,null,null,false,false]
[null,"0940","Sonderposten mit Rücklagenanteil \u0015 82 EStDV",false,null,"P",null,false,"0",false,false,false,false,"PB",null,null,null,false,false]
[null,"0941","Sonderposten mit Rücklagenanteil \u0015 82a EStDV",false,null,"P",null,false,"0",false,false,false,false,"PB",null,null,null,false,false]
[null,"0942","Sonderposten mit Rücklagenanteil \u0015 82d EStDV",false,null,"P",null,false,"0",false,false,false,false,"PB",null,null,null,false,false]
[null,"0943","Sonderposten mit Rücklagenanteil \u0015 82e EStDV",false,null,"P",null,false,"0",false,false,false,false,"PB",null,null,null,false,false]
[null,"0944","Sonderposten mit Rücklagenanteil \u0015 14 BerlinFG",false,null,"P",null,false,"0",false,false,false,false,"PB",null,null,null,false,false]
[null,"0945","Sonderposten mit Rücklagenanteil \u0015 3 ZonenRFG",false,null,"P",null,false,"0",false,false,false,false,"PB",null,null,null,false,false]
[null,"0946","Sonderposten mit Rücklagenanteil \u0015 52 Abs. 5 EStG",false,null,"P",null,false,"0",false,false,false,false,"PB",null,null,null,false,false]
[null,"0947","Sonderposten mit Rücklagenanteil \u0015 7g EStG",false,null,"P",null,false,"0",false,false,false,false,"PB",null,null,null,false,false]
[null,"0949","Sonderposten mit Rücklagenanteil \u0015 74 EStDV",false,null,"P",null,false,"0",false,false,false,false,"PB",null,null,null,false,false]
[null,"0950","Rückstellungen für Pensionen u.ä. Verpflichtungen",false,null,"P",null,false,"0",false,false,false,false,"PC1",null,null,null,false,false]
[null,"0955","Steuerrückstellungen",false,null,"P",null,false,"0",false,false,false,false,"PC2",null,null,null,false,false]
[null,"0957","Gewerbesteuerrückstellgen",false,null,"P",null,false,"0",false,false,false,false,"PC2",null,null,null,false,false]
[null,"0963","Körperschaftssteuerrückstellung",false,null,"P",null,false,"0",false,false,false,false,"PC2",null,null,null,false,false]
[null,"0969","Rückstellung für latente Steuern",false,null,"P",null,false,"0",false,false,false,false,"PC3",null,null,null,false,false]
[null,"0970","Sonstige Rückstellungen",false,null,"P",null,false,"0",false,false,false,false,"PC4",null,null,null,false,false]
[null,"0971","Rückst. f. unterl. Aufw.- Nachh. innerh. 3 Monate",false,null,"P",null,false,"0",false,false,false,false,"PC4",null,null,null,false,false]
[null,"0972","Rückst. f. unterl. Aufw.- Nachh. innerh. 4-12 Mon.",false,null,"P",null,false,"0",false,false,false,false,"PC4",null,null,null,false,false]
[null,"0973","Rückstellungen für Abraumbeseitigung",false,null,"P",null,false,"0",false,false,false,false,"PC4",null,null,null,false,false]
[null,"0974","Rückstellungen für Gewährleistungen",false,null,"P",null,false,"0",false,false,false,false,"PC4",null,null,null,false,false]
[null,"0976","Rückstellung für drohende Verluste",false,null,"P",null,false,"0",false,false,false,false,"PC4",null,null,null,false,false]
[null,"0977","Rückstellungen für Abschluß- und Prüfungskosten",false,null,"P",null,false,"0",false,false,false,false,"PC4",null,null,null,false,false]
[null,"0978","Aufwandsrückstellungen gemäß \u0015 249 Abs. 2 HGB",false,null,"P",null,false,"0",false,false,false,false,"PC4",null,null,null,false,false]
[null,"0980","Aktive Rechnungsabgrenzung",false,null,"A",null,false,"0",false,false,false,false,"AEI",null,null,null,false,false]
[null,"0983","Abgrenzung aktive latente Steuern",false,null,"A",null,false,"0",false,false,false,false,"AF",null,null,null,false,false]
[null,"0984","Zölle und Verbrauchssteuern auf Vorräte",false,null,"A",null,false,"0",false,false,false,false,"AEI",null,null,null,false,false]
[null,"0985","Umsatzsteuer auf Anzahlungen",false,null,"A",null,false,"0",false,false,false,false,"AEI",null,null,null,false,false]
[null,"0986","Damnum/Disagio",false,null,"A",null,false,"0",false,false,false,false,"AEII",null,null,null,false,false]
[null,"0990","Passive Rechnungsabgrenzung",false,null,"P",null,false,"0",false,false,false,false,"PE",null,null,null,false,false]
[null,"0996","Pauschalwertber. auf Ford. Restlaufzeit bis 1 Jahr",false,null,"P",null,false,"0",false,false,false,false,null,"ADII1_1",null,null,false,false]
[null,"0997","Pauschalwertber. auf Ford. Restlaufzeit ab 1 Jahr",false,null,"P",null,false,"0",false,false,false,false,null,"ADII1_2",null,null,false,false]
[null,"0998","Einzelwertber. auf Ford. Restlaufzeit bis 1 Jahr",false,null,"P",null,false,"0",false,false,false,false,null,"ADII1_1",null,null,false,false]
[null,"0999","Einzelwertber. auf Ford. Restlaufzeit ab 1 Jahr",false,null,"P",null,false,"0",false,false,false,false,null,"ADII1_1",null,null,false,false]
[null,"1000","Kasse",true,"KU","A",null,false,"1",false,false,false,false,"ADIV",null,null,null,false,false]
[null,"1010","Nebenkasse 1",true,"KU","A",null,false,"1",false,false,false,false,"ADIV",null,null,null,false,false]
[null,"1020","Nebenkasse 2",true,"KU","A",null,false,"1",false,false,false,false,"ADIV",null,null,null,false,false]
[null,"1100","Postgiro",true,"KU","A",null,false,"1",false,false,false,false,"ADIV","PD2_1",null,null,false,false]
[null,"1110","Postgiro 1",true,"KU","A",null,false,"1",false,false,false,false,"ADIV","PD2_1",null,null,false,false]
[null,"1120","Postgiro 2",true,"KU","A",null,false,"1",false,false,false,false,"ADIV","PD2_1",null,null,false,false]
[null,"1130","Postgiro 3",true,"KU","A",null,false,"1",false,false,false,false,"ADIV","PD2_1",null,null,false,false]
[null,"1190","LZB-Guthaben",true,"KU","A",null,false,"1",false,false,false,false,"ADIV","PD2_1",null,null,false,false]
[null,"1195","Bundesbankguthaben",true,"KU","A",null,false,"1",false,false,false,false,"ADIV","PD2_1",null,null,false,false]
[null,"1200","Bank",true,"KU","A",null,false,"1",false,false,false,false,"ADIV","PD2_1",null,null,false,false]
[null,"1210","Bank 1",true,"KU","A",null,false,"1",false,false,false,false,"ADIV","PD2_1",null,null,false,false]
[null,"1220","Bank 2",true,"KU","A",null,false,"1",false,false,false,false,"ADIV","PD2_1",null,null,false,false]
[null,"1230","Bank 3",true,"KU","A",null,false,"1",false,false,false,false,"ADIV","PD2_1",null,null,false,false]
[null,"1240","Bank 4",true,"KU","A",null,false,"1",false,false,false,false,"ADIV","PD2_1",null,null,false,false]
[null,"1250","Bank 5",true,"KU","A",null,false,"1",false,false,false,false,"ADIV","PD2_1",null,null,false,false]
[null,"1300","Wechsel a. Lief.- u. Leist.",true,"KU","A",null,false,"1",false,false,false,false,"ADII1_1","PD8_1",null,null,false,false]
[null,"1301","Wechsel a. Lief.- u. Leist. Laufzeit bis 1 Jahr",true,"KU","A",null,false,"1",false,false,false,false,"ADII1_1","PD8_4",null,null,false,false]
[null,"1302","Wechsel a. Lief.- u. Leist. Laufzeit ab 1 Jahr",true,"KU","A",null,false,"1",false,false,false,false,"ADII1_2","PD8_1",null,null,false,false]
[null,"1305","Wechsel a. Lief.- u. Leist. bundesbankfähig",true,"KU","A",null,false,"1",false,false,false,false,"ADII1_1","PD8_1",null,null,false,false]
[null,"1310","Besitzwechsel geg. verb. Unternehmen",true,"KU","A",null,false,"1",false,false,false,false,"ADII2_1","PD6_1",null,null,false,false]
[null,"1311","Besitzwechsel g.v.U. Restlaufzeitz bis 1 Jahr",true,"KU","A",null,false,"1",false,false,false,false,"ADII2_1","PD6_2",null,null,false,false]
[null,"1312","Besitzwechsel g.v.U. Restlaufzeit ab 1 Jahr",true,"KU","A",null,false,"1",false,false,false,false,"ADII2_2","PD6_1",null,null,false,false]
[null,"1315","Besitzwechsel g.v.U. bundesbankfähig",true,"KU","A",null,false,"1",false,false,false,false,"ADII2_1","PD6_1",null,null,false,false]
[null,"1320","Besitzwechsel g.v.U. mit Beteiligungsverhältnis",true,"KU","A",null,false,"1",false,false,false,false,"ADII3_1","PD7_1",null,null,false,false]
[null,"1321","Besitzwechsel g.v.U.m.Bet. Restlaufzeit bis 1 Jahr",true,"KU","A",null,false,"1",false,false,false,false,"ADII3_1","PD7_2",null,null,false,false]
[null,"1322","Besitzwechsel g.v.U.m.Bet.Restlaufzeit ab 1 Jahr",true,"KU","A",null,false,"1",false,false,false,false,"ADII3_2","PD7_1",null,null,false,false]
[null,"1325","Besitzwechsel g.v.U.m.Bet. bundesbankfähig",true,"KU","A",null,false,"1",false,false,false,false,"ADII3_1","PD7_1",null,null,false,false]
[null,"1327","Finanzwechsel",true,"KU","A",null,false,"1",false,false,false,false,"ADIII3",null,null,null,false,false]
[null,"1330","Schecks",true,"KU","A",null,false,"1",false,false,false,false,"ADIV",null,null,null,false,false]
[null,"1340","Anteile an verbundenen Unternehmen (Umlaufverm.)",true,"KU","A",null,false,"1",false,false,false,false,"ADIII1",null,null,null,false,false]
[null,"1345","Eigene Anteile",true,"KU","A",null,false,"1",false,false,false,false,"ADIII2",null,null,null,false,false]
[null,"1348","Sonstige Wertpapiere",true,"KU","A",null,false,"1",false,false,false,false,"ADIII3",null,null,null,false,false]
[null,"1350","GmbH-Anteile zum kurzfristigen Verbleib",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1352","Genossenschaftsanteile zum kurzfristigen Verbleib",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1355","Ansprüche aus Rückdeckungsversicherungen",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1360","Geldtransit",true,"KU","A",null,false,"1",false,false,false,false,"ADII4","PD8_1",null,null,false,false]
[null,"1370","Verrechnungskonto Gewinnermittlung \u0015 4 Abs.3 EStG",false,"KU","A",null,false,"1",false,false,false,false,"ADII4","PD8_1",null,null,false,false]
[null,"1380","Überleitungskonto Kostenstelle",false,"KU","A",null,false,"1",false,false,false,false,"ADII4","PD8_1",null,null,false,false]
[null,"1390","Verrechnungskonto Ist-Versteuerung",false,"KU","A",null,false,"1",false,false,false,false,"ADII4","PD8_1",null,null,false,false]
[null,"1400","Forderungen",false,"KU","A",null,true,"1",true,true,false,false,"ADII1_1","PD8_1",null,null,false,false]
[null,"1410","Forderungen ohne Kontokorrent",false,"KU","A",null,false,"1",false,false,false,false,"ADII1_1","PD8_1",null,null,false,false]
[null,"1451","Forderungen ohne Kontokorrent Laufzeit bis 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII1_1","PD8_4",null,null,false,false]
[null,"1455","Forderungen ohne Kontokorrent Laufzeit ab 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII1_2","PD8_1",null,null,false,false]
[null,"1460","Zweifelhafte Forderungen",false,"KU","A",null,false,"1",false,false,false,false,"ADII1_1","PD8_1",null,null,false,false]
[null,"1461","Zweifelhafte Forderungen Restlaufzeit bis 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII1_1","PD8_1",null,null,false,false]
[null,"1465","Zweifelhafte Forderungen Restlaufzeit ab 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII1_2","PD8_1",null,null,false,false]
[null,"1470","Forderungen gegen verbundene Unternehmen",false,"KU","A",null,false,"1",false,false,false,false,"ADII2_1","PD6_1",null,null,false,false]
[null,"1471","Forderungen geg. verb. Unt. Laufzeit bis 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII2_1","PD6_2",null,null,false,false]
[null,"1475","Forderungen geg. verb. Unt. Laufzeit ab 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII2_2","PD6_1",null,null,false,false]
[null,"1478","Wertberichtigung a.Ford.g.v.U. Laufzeit bis 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,null,"ADII2_1",null,null,false,false]
[null,"1479","Wertberichtigung a.Ford.g.v.U. Laufzeit ab 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,null,"ADII3_2",null,null,false,false]
[null,"1480","Forderungen geg. Unternehmen m. Beteiligung",false,"KU","A",null,false,"1",false,false,false,false,"ADII3_1","PD7_1",null,null,false,false]
[null,"1481","Forderungen g.U.m. Beteiligung Laufzeit bis 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII3_1","PD7_2",null,null,false,false]
[null,"1485","Forderungen g.U.m. Beteiligung Laufzeit ab 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII3_2","PD7_1",null,null,false,false]
[null,"1488","Wertberichtigung a.F.g.U.m.B. Laufzeit bis 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,null,"ADII3_1",null,null,false,false]
[null,"1489","Wertberichtigung a.F.g.U.m.B. Laufzeit ab 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,null,"ADII3_2",null,null,false,false]
[null,"1490","Forderungen gegen Gesellschafter",false,"KU","A",null,false,"1",false,false,false,false,"ADII1_1","PD8_1",null,null,false,false]
[null,"1491","Forderungen gegen Ges. Laufzeit bis 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII1_1","PD8_4",null,null,false,false]
[null,"1495","Forderungen gegen Ges. Laufzeit ab 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII1_2","PD8_1",null,null,false,false]
[null,"1499","Gegenkonto 1451-1598 bei Aufteilung Debitorenkonto",false,"KU","A",null,false,"1",false,false,false,false,"PD8_1","ADII1_1",null,null,false,false]
[null,"1500","Sonstige Vermögensgegenstände",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1501","Sonstige Vermögensgegenstände Laufzeit bis 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1502","Sonstige Vermögensgegenstände Laufzeit ab 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1503","Forderungen gegen Vorstand. u. G-Führer bis 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1504","Forderungen gegen Vorstand. u. G-Führer ab 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1505","Forderungen geg. Aufsichtratsmitglieder bis 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1506","Forderungen geg. Aufsichtsratsmitglieder ab 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1507","Forderungen geg. Gesellschafter bis 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1508","Forderungen geg. Gesellschafter ab 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1510","Geleistete Anzahlungen auf Vorräte",false,"KU","A",null,false,"1",false,false,false,false,"ADI4",null,null,null,false,false]
[null,"1511","Geleistete Anzahlungen  7% Vorsteuer",false,"V","A","02",false,"1",false,false,false,false,"ADI4",null,null,"Z47",false,false]
[null,"1515","Geleistete Anzahlungen 14% Vorsteuer",false,"V","A","14",false,"1",false,false,false,false,"ADI4",null,null,"Z47",false,false]
[null,"1516","Geleistete Anzahlungen, 15% Vorsteuer",false,"V","A","01",false,"1",false,false,false,false,"ACI3",null,null,"Z47",true,false]
[null,"1521","Agenturwarenabrechnung",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1525","Kautionen",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1526","Kautionen mit Restlaufzeit bis 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1527","Kautionen mit Restlaufzeit ab 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1530","Forderungen gegen Personal",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1531","Forderungen gegen Personal Laufzeit bis 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1537","Forderungen gegen Personal Laufzeit ab 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1540","Steuerüberzahlungen",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1542","Steuererstattungsansprüche gegenüber EG-Ländern",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,true,false]
[null,"1545","Umsatzsteuerforderungen",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1547","Forderungen aus entrichteten Verbrauchssteuern",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,true,false]
[null,"1548","Vorsteuer im Folgejahr abziehbar",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1549","Körperschaftssteuerforderung",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1550","Darlehen",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1551","Darlehen mit Restlaufzeit bis 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII4",null,null,null,false,false]
[null,"1555","Darlehen mit Restlaufzeit ab 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADBII4",null,null,null,false,false]
[null,"1560","Aufzuteilende Vorsteuer",false,"KU","A",null,true,"1",false,false,false,false,"ADII4","PD8_2",null,null,false,false]
[null,"1561","Aufzuteilende Vorsteuer 7 %",false,"KU","A",null,true,"1",false,false,false,false,"ADII4","PD8_2",null,null,false,false]
[null,"1562","Aufzuteilende Vorsteuer aus innergem. Erwerb",false,"KU","A",null,false,"1",false,false,false,false,"ADII4","PD8_2",null,null,true,false]
[null,"1565","Aufzuteilende Vorsteuer 14 %",false,"KU","A",null,true,"1",false,false,false,false,"ADII4","PD8_2",null,null,false,false]
[null,"1566","Aufzuteilende Vorsteuer 15%",false,"KU","A",null,false,"1",false,false,false,false,"ADII4","PD8_2",null,null,true,false]
[null,"1570","Anrechenbare Vorsteuer",false,"KU","A",null,true,"1",true,false,false,false,"ADII4","PD8_2",null,"Z47",false,false]
[null,"1571","Anrechenbare Vorsteuer 7 %",false,"KU","A",null,true,"1",true,false,false,false,"ADII4","PD8_2",null,"Z47",false,false]
[null,"1572","Anrechenbare Vorsteuer aus innergem. Erwerb",false,"KU","A",null,false,"1",false,false,false,false,"ADII4","PD8_2",null,"Z39_2",true,false]
[null,"1573","Anrechenbare Vorsteuer aus innergem. Erwerb 15%",false,"KU","A",null,false,"1",false,false,false,false,"ADII4","PD8_2",null,"Z38_2",true,false]
[null,"1574","Anr.Vorst.a.innerg.Erwerb v.Liefer.o. USt-ID-Nr",false,"KU","A",null,false,"1",false,false,false,false,"ADII4","PD8_2",null,"Z40_2",true,false]
[null,"1575","Anrechenbare Vorsteuer 14 %",false,"KU","A",null,true,"1",true,false,false,false,"ADII4","PD8_2",null,"Z47",false,false]
[null,"1576","Anrechenbare Vorsteuer 15%",false,"KU","A",null,false,"1",false,false,false,false,"ADII4","PD8_2",null,"Z47",true,false]
[null,"1577","Vorsteuer nach allg. Durchschnittssätzen UStVa 63",false,"KU","A",null,false,"1",false,false,false,false,"ADII4","PD8_2",null,"Z50",true,false]
[null,"1578","Berichtigung des Vorsteuerabzugs früherer Jahre",false,"KU","A",null,false,"1",false,false,false,false,"ADII4","PD8_2",null,"Z51",true,false]
[null,"1580","Gegenkonto Vorsteuer \u0015 4 Abs.3 EStG",false,"KU","A",null,false,"1",false,false,false,false,"ADII4","PD8_1",null,null,false,false]
[null,"1581","Auflösung Vorsteuer aus Vorjahr \u0015 4 Abs.3 EStG",false,"KU","A",null,false,"1",false,false,false,false,"ADII4","PD8_1",null,null,false,false]
[null,"1586","Kürzung BerlinFG",false,"KU","A",null,false,"1",false,false,false,false,"ADII4","PD8_1",null,null,false,false]
[null,"1588","Bezahlte Einfuhrumsatzsteuer",false,"KU","A",null,false,"1",false,false,false,false,"ADII4","PD8_2",null,"Z49",false,false]
[null,"1589","Bezahlte Einfuhrumsatzsteuer (EG)",false,"KU","A",null,false,"1",false,false,false,false,"ADII4","PD8_2",null,null,false,false]
[null,"1590","Durchlaufende Posten",false,"KU","A",null,false,"1",false,false,false,false,"ADII4","PD8_1",null,null,false,false]
[null,"1593","Verrechnungskonto erhalt. Anz. ü. Debitorenkonto",false,"KU","A",null,false,"1",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"1594","Forderungen gegen verbundene Unternehmen",false,"KU","A",null,false,"1",false,false,false,false,"ADII2_1","PD6_1",null,null,false,false]
[null,"1595","Forderungen geg. verb. U. Laufzeit bis 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII2_1","PD6_2",null,null,false,false]
[null,"1596","Forderungen geg. verb. U. Laufzeit ab 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII2_2","PD6_1",null,null,false,false]
[null,"1597","Forderungen geg. verb. Unt. m. Beteiligung",false,"KU","A",null,false,"1",false,false,false,false,"ADII3_1","PD7_1",null,null,false,false]
[null,"1598","Forderungen g.v.U.m.Beteil. Laufzeit bis 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII3_1","PD7_2",null,null,false,false]
[null,"1599","Forderungen g.v.U.m.Beteil. Laufzeit ab 1 Jahr",false,"KU","A",null,false,"1",false,false,false,false,"ADII3_2","PD7_1",null,null,false,false]
[null,"1600","Verbindlichkeiten",false,"KU","P",null,true,"1",true,true,false,false,"PD4_1","ADII4",null,null,false,false]
[null,"1610","Verbindlichkeiten ohne Kontokorrent",false,"KU","P",null,false,"1",false,false,false,false,"PD4_1","ADII4",null,null,false,false]
[null,"1625","Verbindlichkeiten o. Kontokor. Laufzeit bis 1 Jahr",false,"KU","P",null,false,"1",false,false,false,false,"PD4_2","ADII4",null,null,false,false]
[null,"1626","Verbindlichkeiten o. Kontokor. Laufzeit 1-5 Jahre",false,"KU","P",null,false,"1",false,false,false,false,"PD4_1","ADII4",null,null,false,false]
[null,"1628","Verbindlichkeiten o. Kontokor. Laufzeit ab 5 Jahre",false,"KU","P",null,false,"1",false,false,false,false,"PD4_1","ADII4",null,null,false,false]
[null,"1630","Verbindlichkeiten gegen verbundene Unternehmen",false,"KU","P",null,false,"1",false,false,false,false,"PD6_1","ADII2_1",null,null,false,false]
[null,"1631","Verbindlichkeiten g.v.U. Laufzeit bis 1 Jahr",false,"KU","P",null,false,"1",false,false,false,false,"PD6_2","ADII2_1",null,null,false,false]
[null,"1635","Verbindlichkeiten g.v.U. Laufzeit 1-5 Jahre",false,"KU","P",null,false,"1",false,false,false,false,"PD6_1","ADII2_2",null,null,false,false]
[null,"1638","Verbindlichkeiten g.v.U. Laufzeit ab 5 Jahre",false,"KU","P",null,false,"1",false,false,false,false,"PD6_1","ADII2_1",null,null,false,false]
[null,"1640","Verbindlichkeiten g.U.m. Beteiligung",false,"KU","P",null,false,"1",false,false,false,false,"PD7_1","ADII3_1",null,null,false,false]
[null,"1641","Verbindlichkeiten g.U.m.B. Laufzeit bis 1 Jahr",false,"KU","P",null,false,"1",false,false,false,false,"PD7_2","ADII3_1",null,null,false,false]
[null,"1645","Verbindlichkeiten g.U.m.B. Laufzeit 1-5 Jahre",false,"KU","P",null,false,"1",false,false,false,false,"PD7_1","ADII3_2",null,null,false,false]
[null,"1648","Verbindlichkeiten g.U.m.B. Laufzeit ab 5 Jahre",false,"KU","P",null,false,"1",false,false,false,false,"PD7_1","ADII3_1",null,null,false,false]
[null,"1650","Verbindlichkeiten gegen Gesellschafter",false,"KU","P",null,false,"1",false,false,false,false,"PD4_1","ADII4",null,null,false,false]
[null,"1651","Verbindlichkeiten gegen Ges. Laufzeit bis 1 Jahr",false,"KU","P",null,false,"1",false,false,false,false,"PD4_2","ADII4",null,null,false,false]
[null,"1655","Verbindlichkeiten gegen Ges. Laufzeit 1-5 Jahre",false,"KU","P",null,false,"1",false,false,false,false,"PD4_1","ADII4",null,null,false,false]
[null,"1658","Verbindlichkeiten gegen Ges. Laufzeit ab 5 Jahre",false,"KU","P",null,false,"1",false,false,false,false,"PD4_1","ADII4",null,null,false,false]
[null,"1659","Gegenkonto 1625-1658 bei Aufteilung Kreditoren-Kto",false,"KU","P",null,false,"1",false,false,false,false,"PD4_1","ADII4",null,null,false,false]
[null,"1660","Schuldwechsel",true,"KU","P",null,false,"1",false,false,false,false,"PD5_1",null,null,null,false,false]
[null,"1661","Schuldwechsel Restlaufzeit bis 1 Jahr",true,"KU","P",null,false,"1",false,false,false,false,"PD5_2",null,null,null,false,false]
[null,"1680","Schuldwechsel Restlaufzeit 1-5 Jahre",true,"KU","P",null,false,"1",false,false,false,false,"PD5_1",null,null,null,false,false]
[null,"1690","Schuldwechsel Restlaufzeit ab 5 Jahre",true,"KU","P",null,false,"1",false,false,false,false,"PD5_1",null,null,null,false,false]
[null,"1700","Sonstige Verbindlichkeiten",false,"KU","P",null,false,"1",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"1701","Sonstige Verbindlichkeiten Laufzeit bis 1 Jahr",false,"KU","P",null,false,"1",false,false,false,false,"PD8_4",null,null,null,false,false]
[null,"1702","Sonstige Verbindlichkeiten Laufzeit 1-5 Jahre",false,"KU","P",null,false,"1",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"1703","Sonstige Verbindlichkeiten Laufzeit ab 5 Jahre",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2",null,null,null,false,false]
[null,"1705","Darlehen",false,"KU","P",null,false,"1",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"1706","Darlehen Restlaufzeit bis 1 Jahr",false,"KU","P",null,false,"1",false,false,false,false,"PD8_4",null,null,null,false,false]
[null,"1707","Darlehen Restlaufzeit 1-5 Jahre",false,"KU","P",null,false,"1",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"1708","Darlehen Restlaufzeit ab 5 Jahre",false,"KU","P",null,false,"1",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"1709","Gewinnverfügungskonto stiller Gesellschafter",false,"KU","P",null,false,"1",false,false,false,false,"PD8_1","ADII4",null,null,false,false]
[null,"1710","Erhaltene Anzahlungen (Verbindlichkeiten)",false,"KU","P",null,false,"1",false,false,false,false,"PD3_1",null,null,null,false,false]
[null,"1711","Erhaltene versteuerte Anzahlungen 7% Umsatzsteuer",false,"M","P","02",false,"1",false,false,false,false,"PD3_1",null,null,"Z29_1",false,false]
[null,"1715","Erhaltene versteuerte Anzahlungen 14% Umsatzsteuer",false,"M","P","14",false,"1",false,false,false,false,"PD3_1",null,null,"Z28_1",false,false]
[null,"1716","Erhaltene versteuerte Anzahlungen 15% USt",false,"M","P","01",false,"1",false,false,false,false,"PD3_1",null,null,"Z27_1",true,false]
[null,"1719","Erhaltene Anzahlungen Restlaufzeit bis 1 Jahr",false,"M","P",null,false,"1",false,false,false,false,"PD3_2",null,null,null,false,false]
[null,"1720","Erhaltene Anzahlungen Restlaufzeit 1-5 Jahre",false,"M","P",null,false,"1",false,false,false,false,"PD3_2",null,null,null,false,false]
[null,"1721","Erhaltene Anzahlungen Restlaufzeit ab 5 Jahre",false,"M","P",null,false,"1",false,false,false,false,"PD3_2",null,null,null,false,false]
[null,"1731","Agenturwarenabrechnung",false,"KU","P",null,false,"1",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"1732","Erhaltene Kautionen",false,"KU","P",null,false,"1",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"1733","Erhaltene Kautionen Restlaufzeit bis 1 Jahr",false,"KU","P",null,false,"1",false,false,false,false,"PD8_4",null,null,null,false,false]
[null,"1734","Erhaltene Kautionen Restlaufzeit 1-5 Jahre",false,"KU","P",null,false,"1",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"1735","Erhaltene Kautionen Restlaufzeit ab 5 Jahre",false,"KU","P",null,false,"1",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"1736","Verbindlichkeiten aus Betriebssteuern und Abgaben",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2",null,null,null,false,false]
[null,"1737","Verbindlichkeiten a.B-St.u.A. Laufzeit bis 1 Jahr",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2",null,null,null,false,false]
[null,"1738","Verbindlichkeiten a.B-St.u.A. Laufzeit 1-5 Jahre",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2",null,null,null,false,false]
[null,"1739","Verbindlichkeiten a.B-St.u.A. Laufzeit ab 5 Jahre",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2",null,null,null,false,false]
[null,"1740","Verbindlichkeiten aus Lohn und Gehalt",false,"KU","P",null,false,"1",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"1741","Verbindlichkeiten aus Lohn- und Kirchensteuer",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2",null,null,null,false,false]
[null,"1742","Verbindlichkeiten i. R. der sozialen Sicherheit",false,"KU","P",null,false,"1",false,false,false,false,"PD8_3",null,null,null,false,false]
[null,"1743","Verbindlichkeiten i.R.d.s.S. Laufzeit bis 1 Jahr",false,"KU","P",null,false,"1",false,false,false,false,"PD8_3",null,null,null,false,false]
[null,"1744","Verbindlichkeiten i.R.d.s.S. Laufzeit 1-5 Jahre",false,"KU","P",null,false,"1",false,false,false,false,"PD8_3",null,null,null,false,false]
[null,"1745","Verbindlichkeiten i.R.d.s.S. Laufzeit ab 5 Jahre",false,"KU","P",null,false,"1",false,false,false,false,"PD8_3",null,null,null,false,false]
[null,"1746","Verbindlicheiten aus Einbehaltungen",false,"KU","P",null,false,"1",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"1750","Verbindlichkeiten aus Vermögensbildung",false,"KU","P",null,false,"1",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"1751","Verbindlichkeiten a. Verm.-B. Laufzeit bis 1 Jahr",false,"KU","P",null,false,"1",false,false,false,false,"PD8_4",null,null,null,false,false]
[null,"1752","Verbindlichkeiten a. Verm.-B. Laufzeit 1-5 Jahre",false,"KU","P",null,false,"1",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"1753","Verbindlichkeiten a. Verm.-B. Laufzeit ab 5 Jahre",false,"KU","P",null,false,"1",false,false,false,false,"PD8_1",null,null,null,false,false]
[null,"1755","Lohn- und Gehaltsverrechnung",false,"KU","P",null,false,"1",false,false,false,false,"PD8_1","ADII4",null,null,false,false]
[null,"1759","USt-Abzugsverfahren, 15% Umsatzsteuer",false,"KU","P",null,false,"1",false,false,false,false,"PD8_1","ADII4",null,"Z67_1",false,true]
[null,"1760","Umsatzsteuer nicht fällig",false,"KU","P",null,true,"1",false,false,false,false,"PC2","ADII4",null,null,false,false]
[null,"1761","Umsatzsteuer nicht fällig 7 %",false,"KU","P",null,true,"1",false,false,false,false,"PC2","ADII4",null,null,false,false]
[null,"1762","USt n. fällig aus im Inl. steuerpfl. EG-Lief.",false,"KU","P",null,false,"1",false,false,false,false,"PC2","ADII4",null,null,true,false]
[null,"1763","USt n. fällig aus im Inl. steuerpfl. EG-Lief. 15%",false,"KU","P",null,false,"1",false,false,false,false,"PC2","ADII4",null,null,true,false]
[null,"1765","Umsatzsteuer nicht fällig 14 %",false,"KU","P",null,true,"1",false,false,false,false,"PC2","ADII4",null,null,false,false]
[null,"1766","Umsatzsteuer nicht fällig 15 %",false,"KU","P",null,false,"1",false,false,false,false,"PC2","ADII4",null,null,true,false]
[null,"1767","USt aus im anderen EG-Land steuerpfl. Lieferungen",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2",null,null,"Z27_2",true,false]
[null,"1768","USt aus im anderen EG-Land steuerpfl. sonst.Leist.",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2",null,null,null,true,false]
[null,"1769","Steuerzahlungen an andere EG-Länder",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2",null,null,null,true,false]
[null,"1770","Umsatzsteuer",false,"KU","P",null,true,"1",true,false,false,false,"PD8_2","ADII4",null,null,false,false]
[null,"1771","Umsatzsteuer 7 %",false,"KU","P",null,true,"1",true,false,false,false,"PD8_2","ADII4",null,"Z29_2",false,false]
[null,"1772","Umsatzsteuer aus innergem. Erwerb",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2","ADII4",null,"Z39_2",true,false]
[null,"1773","Umsatzsteuer aus innergem. Erwerb 15%",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2","ADII4",null,"Z38_2",true,false]
[null,"1774","USt aus innerg. Erwerb von Lief. ohne USt-ID-Nr",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2","ADII4",null,"Z40_2",true,false]
[null,"1775","Umsatzsteuer 14 %",false,"KU","P",null,true,"1",true,false,false,false,"PD8_2","ADII4",null,"Z28_2",false,false]
[null,"1776","Umsatzsteuer 15%",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2","ADII4",null,"Z27_2",true,false]
[null,"1777","USt aus im Inland steuerpfl. EG-Lieferungen",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2","ADII4",null,"Z39_2",true,false]
[null,"1778","USt aus im Inland steuerpfl. EG-Lieferungen 15%",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2","ADII4",null,"Z27_2",true,false]
[null,"1779","USt aus innerg. Erwerb ohne Vorsteuerabzug",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2","ADII4",null,null,true,false]
[null,"1780","Umsatzsteuer-Vorauszahlungen",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2","ADII4",null,null,false,false]
[null,"1781","Umsatzsteuer-Vorauszahlungen 1/11",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2","ADII4",null,"Z61",false,false]
[null,"1782","Nachsteuer, UStVA KZ 65",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2","ADII4",null,"Z42",false,false]
[null,"1783","In Rech. unberechtigt ausgew. Steuer UStVA KZ 69",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2","ADII4",null,"Z59",false,false]
[null,"1788","Einfuhrumsatzsteuer aufgeschoben bis",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2","ADII4",null,null,false,false]
[null,"1789","Umsatzsteuer laufendes Jahr",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2","ADII4",null,null,false,false]
[null,"1790","Umsatzsteuer Vorjahr",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2","ADII4",null,null,false,false]
[null,"1791","Umsatzsteuer frühere Jahre",false,"KU","P",null,false,"1",false,false,false,false,"PD8_2","ADII4",null,null,false,false]
[null,"1792","Sonstige Verrechnungskonten (Interimskonten)",false,"KU","P",null,false,"1",false,false,false,false,"ADII4","PD8_1",null,null,false,false]
[null,"1793","Verrechnungskonto gel. Anz. b.B.ü. Kreditoren-Kto",false,"KU","P",null,false,"1",false,false,false,false,null,"ADII4",null,null,false,false]
[null,"1800","Privateinnahmen allgemein",false,"KU","P",null,false,"1",false,false,false,false,null,null,null,null,false,false]
[null,"1810","Privatsteuern",false,"KU","P",null,false,"1",false,false,false,false,null,null,null,null,false,false]
[null,"1820","Sonderausgaben beschränkt abzugsfähig",false,"KU","P",null,false,"1",false,false,false,false,null,null,null,null,false,false]
[null,"1830","Sonderausgaben unbeschränkt abzugsfähig",false,"KU","P",null,false,"1",false,false,false,false,null,null,null,null,false,false]
[null,"1840","Privatspenden",false,"KU","P",null,false,"1",false,false,false,false,null,null,null,null,false,false]
[null,"1850","Außergewöhnliche Belastungen",false,"KU","P",null,false,"1",false,false,false,false,null,null,null,null,false,false]
[null,"1860","Grundstücksaufwand",false,"KU","P",null,false,"1",false,false,false,false,null,null,null,null,false,false]
[null,"1870","Grundstücksertrag",false,"KU","P",null,false,"1",false,false,false,false,null,null,null,null,false,false]
[null,"1880","Eigenverbrauch",false,"KU","P",null,false,"1",false,false,false,false,null,null,null,null,false,false]
[null,"1890","Privateinlagen",false,"KU","P",null,false,"1",false,false,false,false,null,null,null,null,false,false]
[null,"1900","Privatentnahmen allgemein",false,"KU","P",null,false,"1",false,false,false,false,null,null,null,null,false,false]
[null,"1910","Privatsteuern",false,"KU","P",null,false,"1",false,false,false,false,null,null,null,null,false,false]
[null,"1920","Sonderausgaben beschränkt abzugsfähig",false,"KU","P",null,false,"1",false,false,false,false,null,null,null,null,false,false]
[null,"1930","Sonderausgaben unbeschränkt abzugsfähig",false,"KU","P",null,false,"1",false,false,false,false,null,null,null,null,false,false]
[null,"1940","Privatspenden",false,"KU","P",null,false,"1",false,false,false,false,null,null,null,null,false,false]
[null,"1950","Außergewöhnliche Belastungen",false,"KU","P",null,false,"1",false,false,false,false,null,null,null,null,false,false]
[null,"1960","Grundstücksaufwand",false,"KU","P",null,false,"1",false,false,false,false,null,null,null,null,false,false]
[null,"1970","Grundstücksertrag",false,"KU","P",null,false,"1",false,false,false,false,null,null,null,null,false,false]
[null,"1980","Eigenverbrauch",false,"KU","P",null,false,"1",false,false,false,false,null,null,null,null,false,false]
[null,"1990","Privateinlagen",false,"KU","P",null,false,"1",false,false,false,false,null,null,null,null,false,false]
[null,"2000","Außerordentliche Aufwendungen",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV16",null,false,false]
[null,"2010","Betriebfremde Aufwendungen",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2020","Periodenfremde Aufwendungen",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2100","Zinsen und ähnliche Aufwendungen",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV13_1",null,false,false]
[null,"2107","Zinsaufw. \u0015 233a AO betriebliche Steuern",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV13_1",null,false,false]
[null,"2108","Zinsaufw. \u0015 233a AO Körperschafts-/Vermögenssteuer",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV13_1",null,false,false]
[null,"2109","Zinsaufw. an verbundene Unternehmen",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV13_2",null,false,false]
[null,"2110","Zinsaufw. für kurzfristige Verbindlichkeiten",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV13_1",null,false,false]
[null,"2119","Zinsaufw. für kurzfristige Verb. an verb. Unt.",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV13_2",null,false,false]
[null,"2120","Zinsaufw. für langfristige Verbindlichkeiten",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV13_1",null,false,false]
[null,"2129","Zinsaufw. für langfristige Verb. an verb. Unt.",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV13_2",null,false,false]
[null,"2130","Diskontaufwendungen",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV13_1",null,false,false]
[null,"2139","Diskontaufwendungen an verbundene Unternehmen",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV13_2",null,false,false]
[null,"2140","Zinsähnliche Aufwendungen",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV13_1",null,false,false]
[null,"2149","Zinsähnliche Aufwendungen an verbundene Unternehm.",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV13_2",null,false,false]
[null,"2150","Aufwendungen aus Kursdifferenzen",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2170","Nicht anrechenbare Vorsteuer",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2171","Nicht anrechenbare Vorsteuer 7%",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2175","Nicht anrechenbare Vorsteuer 14%",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2176","Nicht anrechenbare Vorsteuer 15%",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,true,false]
[null,"2200","Körperschaftssteuer",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV18",null,false,false]
[null,"2210","Kapitalertragssteuer",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV18",null,false,false]
[null,"2220","Vermögenssteuer",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV19",null,false,false]
[null,"2280","Steuernachzahlung Vorj. f. St. Einkommen u. Ertrag",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV18",null,false,false]
[null,"2282","Steuererstatt. Vorjahre für St.v. Eink. u. Ertrag",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV18",null,true,false]
[null,"2284","Erträge aus d.Aufl.von Rückst. f.Steu.v. E. u. E.",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV18",null,true,false]
[null,"2285","Steuernachzahlung Vorjahre sonstige Steuern",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV19",null,false,false]
[null,"2287","Steuererstattungen Vorjahre für sonst. Steuern",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV19",null,true,false]
[null,"2289","Erträge aus der Auflösung v. Rück. f.sonst.Steuern",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV19",null,true,false]
[null,"2300","Sonstige Aufwendungen",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2307","Sonstige Aufwendungen betriebsfremd und regelmäßig",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2309","Sonstige Aufwendungen unregelmäßig",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2310","Anlagenabgänge (Restbuchwert bei Buchverlust)",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2315","Anlagenabgänge (Restbuchwert bei Buchgewinn)",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"2320","Verluste aus dem Abgang von Anlagevermögen",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2325","Verluste aus dem Abgang von Umlaufvermögen",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2340","Einst. in Sonderp.m.Rücklageant. (steuerfrei)",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_2",null,false,false]
[null,"2345","Einst. in Sonderp.m.Rücklageant. (Sonderabschreib)",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_2",null,false,false]
[null,"2350","Grundstücksaufwendungen",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2375","Grundsteuer",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV19",null,false,false]
[null,"2380","Spenden",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2385","Nichabziehbare Hälfte der Aufsichtsratsvergütungen",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2400","Forderungsverluste übliche Höhe",false,"M","K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2401","Forderungsverluste übliche Höhe  7% Umsatzsteuer",false,"M","K","02",false,"2",false,false,false,false,null,null,"GUV8_1","Z29_1",false,false]
[null,"2402","Forderungsverluste aus steuerfr. EG-Lief.",false,"M","K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,true,false]
[null,"2403","Forderungsverl. a. im Inl. steuerpfl. EG-Lief. 7%",false,"M","K","02",false,"2",false,false,false,false,null,null,"GUV8_1","Z39_1",true,false]
[null,"2404","Forderungsverl. a. im Inl. steuerpfl. EG-Lief. 15%",false,"M","K","01",false,"2",false,false,false,false,null,null,"GUV8_1","Z38_1",true,false]
[null,"2405","Forderungsverluste 15% Umsatzsteuer",false,"M","K","01",false,"2",false,false,false,false,null,null,"GUV8_1",null,false,true]
[null,"2406","Forderungsverluste 14% Umsatzsteuer",false,"M","K","14",false,"2",false,false,false,false,null,null,"GUV8_1",null,true,false]
[null,"2430","Forderungsverluste, unüblich hoch",false,"M","K",null,false,"2",false,false,false,false,null,null,"GUV7B",null,false,false]
[null,"2450","Einstellung i.d. Pauschalwertberichtigung. zu Ford",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2500","Außerordentliche Erträge",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV15",null,false,false]
[null,"2510","Betriebsfremde Erträge (soweit n. außerordentlich)",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"2520","Periodenfremde Erträge (soweit n. außerordentlich)",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"2600","Erträge aus Beteiligungen",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV9_1",null,false,false]
[null,"2619","Erträge aus Beteiligungen an verb. Unternehmen",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV9_2",null,false,false]
[null,"2620","Erträge des Finanzanlagevermögens",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV10_1",null,false,false]
[null,"2649","Erträge des Finanzanlagevermögens an verb. Unt.",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV10_2",null,false,false]
[null,"2650","Sonstige Zinsen und ähnliche Erträge",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV11_1",null,false,false]
[null,"2657","Zinserträge \u0015 233a AO betriebliche Steuern",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV11_1",null,false,false]
[null,"2658","Zinserträge \u0015 233a AO Körperschafts-/Vermögensst.",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV11_1",null,false,false]
[null,"2659","Sonstige Zinsen u.ä. Erträge an verb. Unternehmen",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV11_2",null,false,false]
[null,"2660","Erträge aus Kursdifferenzen",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"2670","Diskonterträge",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV11_1",null,false,false]
[null,"2679","Diskonterträge aus verbundenen Unternehmen",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV11_2",null,false,false]
[null,"2680","Zinsähnliche Erträge",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV11_1",null,false,false]
[null,"2689","Zinsähnliche Erträge aus verbundenen Unternehmen",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV11_2",null,false,false]
[null,"2700","Sonstige Erträge",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"2705","Sonstige Erträge betrieblich und regelmäßig",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"2707","Sonstige Erträge betriebsfremd und regelmäßig",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"2709","Sonstige Erträge unregelmäßig",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"2710","Erträge aus Zuschreibungen des Anlagevermögens",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"2715","Erträge aus Zuschreibungen des Umlaufvermögens",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"2720","Erträge a. d. Abgang v. Gegst. des Anlagevermögens",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"2725","Erträge a. d. Abgang v. Gegst. des Umlaufvermögens",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"2730","Erträge aus Herabsetzung d.Pauschwertber. zu Ford.",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"2732","Erträge aus abgeschriebenen Forderungen",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"2735","Erträge aus der Auflösung von Rückstellungen",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"2740","Erträge a.d.Aufl.v.S.m. Rücklageanteil",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_2",null,false,false]
[null,"2741","Erträge a.d.Aufl.v.S.m. Rücklagean.(Sonderabschr.)",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_2",null,false,false]
[null,"2742","Versicherungsentschädigungen",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"2743","Investitionszuschüsse (steuerpflichtig)",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"2744","Investitionszulagen (Steuerfrei)",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"2750","Grundstückserträge",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"2780","Steuererstattung Vorjahre für Einkommen u. Ertrag",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"2785","Steuererstattung Vorjahre sonstige Steuern",false,null,"E",null,false,"2",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"2890","Verrechneter kalkulatorischer Unternehmerlohn",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2891","Verrechnete kalkulatorische Miete und Pacht",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2892","Verrechnete kalkulatorische Zinsen",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2893","Verrechnete kalkulatorische Abschreibung",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2894","Verrechnete kalkulatorische Wagnisse",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2900","Bemessungsgrundlage  4,2%, \u00152 BerlinFG",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2901","Bemessungsgrundlage  2,0%, \u00151 Abs. 1-4 BerlinFG",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2907","Bemessungsgrundlage  3,0%, \u00151 Abs. 1-4 BerlinFG",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2912","Bemessungsgrundlage 10,0%, \u00151 Abs. 6 BerlinFG",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2913","Bemessungsgrundlage  6,0%, \u00151 Abs. 5 BerlinFG",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2914","Bemessungsgrundlage  3,0%, \u00151a BerlinFG",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2917","Bemessungsgrundlage  4,0%, \u00151a BerlinFG 1989",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2920","Bemessungsgrundlage  1,4%, \u00151 Abs. 1-4 BerlinFG",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2921","Bemessungsgrundlage  1,0%, \u00151 Abs. 1-4 BerlinFG",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2922","Bemessungsgrundlage  0,5%, \u00151 Abs. 1-4 BerlinFG",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,true,false]
[null,"2923","Bemessungsgrundlage  7,0%, \u00151 Abs. 6 BerlinFG",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2924","Bemessungsgrundlage  5,0%, \u00151 Abs. 6 BerlinFG",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2926","Bemessungsgrundlage  4,2%, \u00151 Abs. 5 BerlinFG",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2927","Bemessungsgrundlage  3,0%, \u00151 Abs. 5 BerlinFG",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2929","Bemessungsgrundlage  2,1%, \u00151a BerlinFG",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2930","Bemessungsgrundlage  1,5%, \u00151a BerlinFG",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2950","Bemessungsgrundlage  2,7%, Warenbezüge ehem. DDR",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2951","Bemessungsgrundlage  6,0%, Warenbezüge ehem. DDR",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2952","Bemessungsgrundlage  5,0%, Warenbezüge ehem. DDR",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2953","Bemessungsgrundlage 11,0%, Warenbezüge ehem. DDR",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2960","Bemessungsgrundlage  1,4%, Warenbezüge ehem. DDR",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2961","Bemessungsgrundlage  3,0%, Warenbezüge ehem. DDR",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2962","Bemessungsgrundlage  2,5%, Warenbezüge ehem. DDR",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2963","Bemessungsgrundlage  5,5%, Warenbezüge ehem. DDR",false,null,"K",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"2990","Gegenkonto zu 2900-2963",false,null,"S",null,false,"2",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"3000","Roh-, Hilfs- und Betriebsstoffe",false,"V","K",null,false,"3",false,false,false,false,null,null,"GUV5A",null,false,false]
[null,"3090","Energiestoffe (Fertigung)",false,"V","K",null,false,"3",false,false,false,false,null,null,"GUV5A",null,false,false]
[null,"3100","Fremdleistungen",false,"V","K",null,false,"3",false,false,false,false,null,null,"GUV5B",null,false,false]
[null,"3150","Leist. v. ausländischen Unternehmen (Nullregelung)",false,"V","K",null,false,"3",false,false,false,false,null,null,"GUV5B",null,true,false]
[null,"3200","Wareneingang",false,"V","K",null,true,"3",false,false,false,false,null,null,"GUV5A",null,false,false]
[null,"3300","Wareneingang 7% Vorsteuer",false,"V","K","02",true,"3",false,false,false,false,null,null,"GUV5A",null,false,false]
[null,"3400","Wareneingang 15% Vorsteuer",false,"V","K","01",false,"3",false,false,false,false,null,null,"GUV5B",null,false,true]
[null,"3410","Wareneingang 14% Vorsteuer",false,"V","K","14",true,"3",false,false,false,false,null,null,"GUV5A",null,true,false]
[null,"3420","Innergem. Erwerb 7% Vorst. und 7% Umsatzst.",false,"V","K","12",false,"3",false,false,false,false,null,null,"GUV5B","Z39_1",true,false]
[null,"3425","Innergem. Erwerb 15% Vorst. und 15% Umsatzst.",false,"V","K","11",false,"3",false,false,false,false,null,null,"GUV5B","Z38_1",true,false]
[null,"3430","Innergem. Erwerb ohne Vorsteuerabzug 7% USt",false,"V","K","12",false,"3",false,false,false,false,null,null,"GUV5B","Z39_1",true,false]
[null,"3435","Innergem. Erwerb ohne Vorsteuerabzug 15% USt",false,"V","K","11",false,"3",false,false,false,false,null,null,"GUV5B","Z38_1",true,false]
[null,"3440","Innergem. Erwerb von Nutzf. ohne USt-ID-Nr 15%",false,"V","K","13",false,"3",false,false,false,false,null,null,"GUV5B","Z40_1",true,false]
[null,"3500","Wareneingang 5% Vorsteuer",false,"V","K","07",false,"3",false,false,false,false,null,null,"GUV5A",null,false,false]
[null,"3520","Wareneingang 8% Vorsteuer",false,"V","K","08",false,"3",false,false,false,false,null,null,"GUV5A",null,false,true]
[null,"3540","Wareneingang 8,5% Vorsteuer",false,"V","K","09",false,"3",false,false,false,false,null,null,"GUV5A",null,false,true]
[null,"3550","Steuerfreier innergem. Erwerb",false,"V","K","10",false,"3",false,false,false,false,null,null,"GUV5B","Z36",true,false]
[null,"3600","Nicht anrechenbare Vorsteuer",false,null,"A",null,false,"3",false,false,false,false,null,null,"GUV5A",null,false,false]
[null,"3610","Nicht anrechenbare Vorsteuer  7%",false,null,"A","02",false,"3",false,false,false,false,null,null,"GUV5A",null,false,false]
[null,"3650","Nicht anrechenbare Vorsteuer 14%",false,null,"A","14",false,"3",false,false,false,false,null,null,"GUV5A",null,false,false]
[null,"3660","Nicht anrechenbare Vorsteuer 15%",false,null,"A","01",false,"3",false,false,false,false,null,null,"GUV5B",null,true,false]
[null,"3700","Nachlässe",false,"V","K",null,false,"3",false,false,false,false,null,null,"GUV5A",null,false,false]
[null,"3710","Nachlässe  7% Vorsteuer",false,"V","K","02",false,"3",false,false,false,false,null,null,"GUV5A",null,false,false]
[null,"3720","Nachlässe 15% Vorsteuer",false,"V","K","01",false,"3",false,false,false,false,null,null,"GUV5A",null,false,true]
[null,"3722","Nachlässe 14 % Vorsteuer",false,"V","K","14",false,"3",false,false,false,false,null,null,"GUV5B",null,true,false]
[null,"3724","Nachlässe aus innergem. Erwerb 7% VSt u. 7%USt",false,"V","K","12",false,"3",false,false,false,false,null,null,"GUV5B","Z39_1",true,false]
[null,"3725","Nachlässe aus innergem. Erwerb 15% VSt u. 15% USt",false,"V","K","11",false,"3",false,false,false,false,null,null,"GUV5B","Z38_1",true,false]
[null,"3730","Erhaltene Skonti",false,"V","K",null,true,"3",true,false,false,false,null,null,"GUV5A",null,false,false]
[null,"3731","Erhaltene Skonti  7% Vorsteuer",false,"V","K","02",true,"3",true,false,false,false,null,null,"GUV5A",null,false,false]
[null,"3735","Erhaltene Skonti 14% Vorsteuer",false,"V","K","14",true,"3",true,false,false,false,null,null,"GUV5A",null,false,false]
[null,"3736","Erhaltene Skonti 15% Vorsteuer",false,"V","K","01",false,"3",false,false,false,false,null,null,"GUV5B",null,true,false]
[null,"3740","Erhaltene Boni",false,"V","K",null,false,"3",true,false,false,false,null,null,"GUV5A",null,false,false]
[null,"3750","Erhaltene Boni  7% Vorsteuer",false,"V","K","02",false,"3",true,false,false,false,null,null,"GUV5A",null,false,false]
[null,"3760","Erhaltene Boni 15% Vorsteuer",false,"V","K","01",false,"3",true,false,false,false,null,null,"GUV5A",null,false,true]
[null,"3762","Erhaltene Boni 14% Vorsteuer",false,"V","K","14",false,"3",false,false,false,false,null,null,"GUV5B",null,true,false]
[null,"3770","Erhaltene Rabatte",false,"V","K",null,false,"3",true,false,false,false,null,null,"GUV5A",null,false,false]
[null,"3780","Erhaltene Rabatte  7% Vorsteuer",false,"V","K","02",false,"3",true,false,false,false,null,null,"GUV5A",null,false,false]
[null,"3790","Erhaltene Rabatte 15% Vorsteuer",false,"V","K","01",false,"3",true,false,false,false,null,null,"GUV5A",null,false,true]
[null,"3792","Erhaltene Rabatte 14% Vorsteuer",false,"V","K","14",false,"3",false,false,false,false,null,null,"GUV5B",null,true,false]
[null,"3800","Anschaffungsnebenkosten",false,"V","K",null,false,"3",false,false,false,false,null,null,"GUV5A",null,false,false]
[null,"3830","Leergut",false,"V","K",null,false,"3",false,false,false,false,null,null,"GUV5A",null,false,false]
[null,"3850","Zölle und Einfuhrabgaben",false,"V","K",null,false,"3",false,false,false,false,null,null,"GUV5A",null,false,false]
[null,"3960","Bestandsveränderungen Roh-, Hilfs- und Betriebsst.",false,"KU","A",null,false,"3",false,false,false,false,null,null,"GUV5A",null,false,false]
[null,"3970","Bestand Roh-, Hilfs- und Betriebsstoffe",false,"KU","A",null,false,"3",false,false,false,false,"ADI1",null,null,null,false,false]
[null,"3980","Bestand Waren",false,"KU","A",null,false,"3",false,false,false,false,"ADI3",null,null,null,false,false]
[null,"3990","Verrechnete Stoffkosten",false,"KU","K",null,false,"3",false,false,false,false,null,null,null,null,false,false]
[null,"4000","Material- und Stoffverbrauch",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV5A",null,false,false]
[null,"4100","Löhne und Gehälter",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV6A",null,false,false]
[null,"4110","Löhne",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV6A",null,false,false]
[null,"4120","Gehälter",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV6A",null,false,false]
[null,"4125","Ehegattengehalt",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV6A",null,false,false]
[null,"4127","Geschäftsführergehälter",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV6A",null,true,false]
[null,"4130","Gesetzliche soziale Aufwendungen",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV6B",null,false,false]
[null,"4138","Beiträge zur Berufsgenossenschaft",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV6B",null,false,false]
[null,"4139","Ausgleichsabgabe i.S.d Schwerbehindertengesetzes",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4140","Freiwillig soziale Aufwendungen, lohnsteuerfrei",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV6B",null,false,false]
[null,"4145","Freiwillig soziale Aufwendungen lohnsteuerplichtig",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV6A",null,false,false]
[null,"4150","Krankengeldzuschüsse",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV6A",null,false,false]
[null,"4160","Versorgungskassen",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV6B",null,false,false]
[null,"4165","Aufwendungen für Altersversorgung",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV6B1",null,false,false]
[null,"4169","Aufwendungen für Unterstützung",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV6B",null,false,false]
[null,"4170","Vermögenswirksame Leistungen",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV6A",null,false,false]
[null,"4175","Fahrtkostenerstattung Wohnung/Arbeitsstätte",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV6A",null,false,false]
[null,"4180","Aufwendungen für Unterstützung",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV6A",null,false,false]
[null,"4190","Aushilfslöhne",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV6A",null,false,false]
[null,"4199","Lohnsteuer für Aushilfen",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV6A",null,false,false]
[null,"4200","Raumkosten",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4210","Miete",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4220","Pacht",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4230","Heizung",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4240","Gas, Strom, Wasser (Verwaltung, Vertrieb)",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4250","Reinigung",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4260","Instandhaltung betrieblicher Räume",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4270","Abgaben für betrieblich genutzen Grundbesitz",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4280","Sonstige Raumkkosten",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4300","Nicht anrechenbare Vorsteuer",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4301","Nicht anrechenbare Vorsteuer  7%",false,null,"K","02",false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4305","Nicht anrechenbare Vorsteuer 14%",false,null,"K","14",false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4306","Nicht anrechenbare Vorsteuer 15%",false,null,"K","01",false,"4",false,false,false,false,null,null,"GUV8_1",null,true,false]
[null,"4320","Gewerbesteuer (Vorauszahlung)",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV18",null,false,false]
[null,"4330","Gewerbeertragsteuer",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV18",null,false,false]
[null,"4335","Gewerbekapitalsteuer",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV19",null,false,false]
[null,"4340","Sonstige Betriebsteuern",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV19",null,false,false]
[null,"4360","Versicherungen",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4380","Beiträge",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4390","Sonstige Abgaben",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4500","Fahrzeugkosten",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4510","Kfz-Steuern",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV19",null,false,false]
[null,"4520","Kfz-Versicherungen",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4530","Laufende Kfz-Betriebskosten",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4540","Kfz-Reparaturen",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4550","Garagenmieten",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4570","Fremdfahrzeuge",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4580","Sonstige Kfz-Kosten",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4600","Werbe- und Reisekosten",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4610","Werbekosten",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4630","Geschenke bis  DM 75.-",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4635","Geschenke über DM 75.-",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4638","Geschenke ausschließlich betrieblich genutzt",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4640","Repräsentationskosten",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4650","Bewirtungskosten",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4655","Nicht abzugsfähige Betriebsausgaben",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4660","Reisekosten Arbeitnehmer",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4666","Reisekosten Arbeitnehmer 12,3% Vorsteuer",false,"V","K","03",false,"4",false,false,false,false,null,null,"GUV8_1",null,false,true]
[null,"4667","Reisekosten Arbeitnehmer 9,8% Vorsteuer",false,"V","K","04",false,"4",false,false,false,false,null,null,"GUV8_1",null,false,true]
[null,"4670","Reisekosten Unternehmer",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4676","Reisekosten Unternehmer 12,3% Vorsteuer",false,"V","K","03",false,"4",false,false,false,false,null,null,"GUV8_1",null,false,true]
[null,"4677","Reisekosten Unternehmer 9,8% Vorsteuer",false,"V","K","04",false,"4",false,false,false,false,null,null,"GUV8_1",null,false,true]
[null,"4678","Reisekosten Unternehmer 5,7% Vorsteuer",false,"V","K","05",false,"4",false,false,false,false,null,null,"GUV8_1",null,false,true]
[null,"4685","Km-Geld-Erstattung 8,2% Vorsteuer",false,"V","K","06",false,"4",false,false,false,false,null,null,"GUV8_1",null,false,true]
[null,"4700","Kosten der Warenabgabe",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4710","Verpackungmaterial",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4730","Ausgangsfrachten",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4750","Transportversicherung",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4760","Verkaufsprovisionen",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4780","Fremdarbeiten",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4790","Aufwand für Gewährleistungen",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4800","Reparaturen und Instandhaltung von techn. Anlagen",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4805","Reparaturen und Instandhaltung Anlagen u. B.u.G",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4809","Sonstige Reparaturen und Instandhaltungen",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,true,false]
[null,"4810","Mietleasing",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4815","Kaufleasing",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV7A",null,false,false]
[null,"4820","Abschreibungen auf Aufwendungen für Ingangsetzung",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV7A",null,false,false]
[null,"4822","Abschreibung auf immaterielle Vermögensgegenstände",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV7A",null,false,false]
[null,"4824","Abschreibung auf den Geschäfts- oder Firmenwert",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV7A",null,false,false]
[null,"4826","Außerplanmäßige Abschr. imma. Vermögensgegenstände",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV7A",null,false,false]
[null,"4830","Abschreibungen auf Sachanlagen",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV7A",null,false,false]
[null,"4840","Außerplanmäßige Abschreibungen auf Sachanlagen",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV7A",null,false,false]
[null,"4850","Abschreibung Sachanlagen aufgrund steuerl.Sonderv.",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV7A",null,false,false]
[null,"4855","Sofortabschreibung GWG's",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV7A",null,false,false]
[null,"4860","Abschreibung auf aktivierte GWG's",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV7A",null,false,false]
[null,"4865","Außerplanmäßige Abschreibung auf aktivierte GWG's",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV7A",null,false,false]
[null,"4870","Abschreibungen auf Finanzanlagen",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV12",null,false,false]
[null,"4874","Abschr. auf Finanzanl. aufgrund steuerl. Sonderv.",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV12",null,false,false]
[null,"4875","Abschreibungen auf Wertpapiere des Umlaufvermögens",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV12",null,false,false]
[null,"4880","Abschreibungen auf Umlaufvermögen ohne Wertpapiere",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV7B",null,false,false]
[null,"4882","Abschreibungen auf Umlaufvermögen steuerl. bedingt",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV7B",null,false,false]
[null,"4885","Vorwegnahme künftiger Wertschwankungen im Umlaufv.",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4886","Abschreibung auf Umlaufvermögen",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4887","Abschreibung auf Umlaufvermögen steuerl. bedingt",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4890","Vorwegnahme künftiger Wertschwankungen im Umlaufv.",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV7B",null,false,false]
[null,"4900","Sonstige betriebliche Aufwendungen",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4905","Sonstige Aufwendungen betrieblich und regelmäßig",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4910","Porto",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4920","Telefon",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4925","Fernschreiber",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4930","Bürobedarf",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4940","Zeitschriften, Bücher",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4950","Rechts- und Beratungskosten",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4955","Buchführungskosten",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4957","Abschluß- und Prüfungskosten",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4960","Mieten für Einrichtungen",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4969","Aufwendungen für Abraum- und Abfallbeseitigung",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,true,false]
[null,"4970","Kosten des Geldverkehrs",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4980","Betriebsbedarf",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4985","Werkzeuge und Kleingeräte",false,"V","K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4990","Kalkulatorischer Unternehmerlohn",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4991","Kalkulatorische Miete und Pacht",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4992","Kalkulatorische Zinsen",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4993","Kalkulatorische Abschreibungen",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4994","Kalkulatorische Wagnisse",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4996","Herstellungskosten",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4997","Verwaltungskosten",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4998","Vertriebskosten",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"4999","Gegenkonto 4996-4998",false,null,"K",null,false,"4",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"7000","Unfertige Erzeugnisse und Leistungen (Bestand)",false,"KU","A",null,false,"7",false,false,false,false,"ADI2",null,null,null,false,false]
[null,"7050","Unfertige Erzeugnisse (Bestand)",false,"KU","A",null,false,"7",false,false,false,false,"ADI2",null,null,null,false,false]
[null,"7080","Unfertige Leistungen (Bestand)",false,"KU","A",null,false,"7",false,false,false,false,"ADI2",null,null,null,false,false]
[null,"7100","Fertige Erzeugnisse und Waren (Bestand)",false,"KU","A",null,false,"7",false,false,false,false,"ADI3",null,null,null,false,false]
[null,"7110","Fertige Erzeugnisse (Bestand)",false,"KU","A",null,false,"7",false,false,false,false,"ADI3",null,null,null,false,false]
[null,"7140","Waren (Bestand)",false,"KU","A",null,false,"7",false,false,false,false,"ADI3",null,null,null,false,false]
[null,"8100","Steuerfreie Umsätze \u00154 Ziffer 8ff UStG",false,"M","E","00",false,"8",false,false,false,false,null,null,"GUV1","Z25",false,false]
[null,"8110","Sonstige steuerfreie Umsätze Inland",false,"M","E","00",false,"8",false,false,false,false,null,null,"GUV1","Z23",false,false]
[null,"8120","Steuerfreie Umsätze \u00154 Nr.1a, 2-7 UStG",false,"M","E","10",false,"8",false,false,false,false,null,null,"GUV1","Z23",false,true]
[null,"8125","Steuerfreie innergem. Lieferungen \u00154 Nr. 1b UStG",false,"M","E","10",false,"8",false,false,false,false,null,null,"GUV1","Z20",false,true]
[null,"8128","Steuerfreie innergem. Lieferung, aktive Lohnver.",false,"M","E","10",false,"8",false,false,false,false,null,null,"GUV1","Z20",true,false]
[null,"8135","Steuerfreie innergem. Lieferung v. Neufahrzeugen",false,"M","E","00",false,"8",false,false,false,false,null,null,"GUV1","Z21",false,false]
[null,"8140","Steuerfreie Umsätze Offshore usw.",false,"M","E","00",false,"8",false,false,false,false,null,null,"GUV1","Z23",false,false]
[null,"8150","Sonstige steuerfreie Umsätze Ausland",false,"M","E","00",false,"8",false,false,false,false,null,null,"GUV1",null,false,false]
[null,"8192","Erlöse aus Geldspielautomaten 15% USt (Faktor 2,5)",false,"M","E","01",false,"8",false,false,false,false,null,null,"GUV1","Z27_1",false,true]
[null,"8193","Erlöse aus Geldspielautomaten 14% USt (Faktor 2)",false,"M","E","14",false,"8",false,false,false,false,null,null,"GUV1","Z28_1",true,false]
[null,"8195","Bemessungsgrundlage Geldspielautomat Zählwerk",false,"M","E","01",false,"8",false,false,false,false,null,null,"GUV1",null,false,false]
[null,"8196","Bemessungsgrundlage Geldspielautomat 15% USt",false,"M","E","01",false,"8",false,false,false,false,null,null,"GUV1",null,false,true]
[null,"8197","Entnommener Betrag Geldspielautomat",false,"KU","E",null,false,"8",false,false,false,false,null,null,"GUV1",null,false,false]
[null,"8198","Bemessungsgrundlage Geldspielautomaten 14 % USt",false,"M","E","14",false,"8",false,false,false,false,null,null,"GUV1","Z28_1",true,false]
[null,"8200","Erlöse",false,"M","E",null,false,"8",false,false,false,false,null,null,"GUV1",null,false,false]
[null,"8300","Erlöse 7% Umsatzsteuer",false,"M","E","02",false,"8",false,false,false,false,null,null,"GUV1","Z29_1",false,false]
[null,"8310","Erlöse aus im Inland steuerpfl. EG-Liefer. 7%",false,"M","E","12",false,"8",false,false,false,false,null,null,"GUV1","Z39_1",true,false]
[null,"8315","Erlöse aus im Inland steuerpfl. EG-Liefer. 15%",false,"M","E","11",false,"8",false,false,false,false,null,null,"GUV1","Z38_1",true,false]
[null,"8320","Erlöse aus im anderen EG-Land steuerpfl. Liefer.",false,"M","E","13",false,"8",false,false,false,false,null,null,"GUV1","Z40_1",true,false]
[null,"8339","Erlöse a.i.and. EG-Land steuerpfl. sonst.Liefer.",false,"M","E",null,false,"8",false,false,false,false,null,null,"GUV1","Z66",true,false]
[null,"8400","Erlöse 15% Umsatzsteuer",false,"M","E","01",false,"8",false,false,false,false,null,null,"GUV1","Z27_1",false,true]
[null,"8410","Erlöse 14% Umsatzsteuer",false,"M","E","14",false,"8",false,false,false,false,null,null,"GUV1","Z28_1",true,false]
[null,"8500","Provisionserlöse",false,"M","E","01",false,"8",false,false,false,false,null,null,"GUV1",null,false,false]
[null,"8520","Erlöse Abfallverwertung",false,"M","E",null,false,"8",false,false,false,false,null,null,"GUV1",null,false,false]
[null,"8540","Erlöse Leergut",false,"M","E",null,false,"8",false,false,false,false,null,null,"GUV1",null,false,false]
[null,"8590","Verrechnete Sachbezüge",false,"M","E",null,false,"8",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"8591","Sachbezüge 7% Umsatzsteuer (Waren)",false,"M","E","02",false,"8",false,false,false,false,null,null,"GUV4_1","Z29_1",false,false]
[null,"8595","Sachbezüge 15% Umsatzsteuer (Waren)",false,"M","E","01",false,"8",false,false,false,false,null,null,"GUV4_1","Z27_1",false,true]
[null,"8600","Sonstige Erlöse betrieblich und regelmäßig",false,"M","E",null,false,"8",false,false,false,false,null,null,"GUV4_1",null,false,false]
[null,"8650","Erlöse Zinsen und Diskontspesen",false,"M","E",null,false,"8",false,false,false,false,null,null,"GUV11_1",null,false,false]
[null,"8660","Erlöse Zinsen und Diskontspesen aus verb. Untern.",false,"M","E",null,false,"8",false,false,false,false,null,null,"GUV11_2",null,false,false]
[null,"8700","Erlösschmälerungen",false,"M","E",null,false,"8",false,false,false,false,null,null,"GUV1",null,false,false]
[null,"8710","Erlösschmälerungen 7% Umsatzsteuer",false,"M","E","02",false,"8",false,false,false,false,null,null,"GUV1","Z29_1",false,false]
[null,"8720","Erlösschmälerungen 15% Umsatzsteuer",false,"M","E","01",false,"8",false,false,false,false,null,null,"GUV1","Z27_1",false,true]
[null,"8722","Erlösschmälerungen 14% USt",false,"M","E","14",false,"8",false,false,false,false,null,null,"GUV1","Z28_1",true,false]
[null,"8724","Erlösschmälerungen aus steuerfr. innergem. Liefer.",false,"M","E",null,false,"8",false,false,false,false,null,null,"GUV1","Z25",true,false]
[null,"8725","Erlösschm. aus i. Inl. steuerpfl. EG-Liefer. 7%",false,"M","E","12",false,"8",false,false,false,false,null,null,"GUV1","Z39_1",true,false]
[null,"8726","Erlösschm. aus i. Inl. steuerpfl. EG-Liefer. 15%",false,"M","E","11",false,"8",false,false,false,false,null,null,"GUV1","Z38_1",true,false]
[null,"8727","Erlösschm. aus im and. EG-Land steuerpfl. Liefer.",false,"M","E",null,false,"8",false,false,false,false,null,null,"GUV1",null,true,false]
[null,"8730","Gewährte Skonti",false,"M","E",null,true,"8",true,false,false,false,null,null,"GUV1",null,false,false]
[null,"8731","Gewährte Skonti 7% Umsatzsteuer",false,"M","E","02",true,"8",true,false,false,false,null,null,"GUV1","Z29_1",false,false]
[null,"8735","Gewährte Skonti 14% Umsatzsteuer",false,"M","E","14",true,"8",true,false,false,false,null,null,"GUV1","Z28_1",false,false]
[null,"8736","Gewährte Skonti 15% USt",false,"M","E","01",false,"8",false,false,false,false,null,null,"GUV1","Z27_1",true,false]
[null,"8740","Gewährte Boni",false,"M","E",null,false,"8",true,false,false,false,null,null,"GUV1",null,false,false]
[null,"8750","Gewährte Boni 7% Umsatzsteuer",false,"M","E","02",false,"8",true,false,false,false,null,null,"GUV1","Z29_1",false,false]
[null,"8760","Gewährte Boni 15% Umsatzsteuer",false,"M","E","01",false,"8",true,false,false,false,null,null,"GUV1","Z27_1",false,true]
[null,"8762","Gewährte Boni 14% Umsatzsteuer",false,"M","E","14",false,"8",false,false,false,false,null,null,"GUV1","Z28_1",true,false]
[null,"8770","Gewährte Rabatte",false,"M","E",null,false,"8",true,false,false,false,null,null,"GUV1",null,false,false]
[null,"8780","Gewährte Rabatte 7% Umsatzsteuer",false,"M","E","02",false,"8",true,false,false,false,null,null,"GUV1","Z29_1",false,false]
[null,"8790","Gewährte Rabatte 15% Umsatzsteuer",false,"M","E","01",false,"8",true,false,false,false,null,null,"GUV1","Z27_1",false,true]
[null,"8792","Gewährte Rabatte 14% Umsatzsteuer",false,"M","E","14",false,"8",false,false,false,false,null,null,"GUV1","Z28_1",true,false]
[null,"8800","Erlöse aus Anlagenverkäufen",false,"M","E",null,false,"8",false,false,false,false,null,null,"GUV8_1",null,false,false]
[null,"8801","Erlöse aus Anlagenverkäufen 15% USt. (Buchverlust)",false,"M","E","01",false,"8",false,false,false,false,null,null,"GUV8_1","Z27_1",false,false]
[null,"8810","Erlöse aus Anlagenverkäufen 14% USt. (Buchverlust)",false,"M","E","14",false,"8",false,false,false,false,null,null,"GUV1","Z28_1",true,false]
[null,"8820","Erlöse aus Anlagenverkäufen 15% USt. (Buchgewinn)",false,"M","E","01",false,"8",false,false,false,false,null,null,"GUV4_1","Z27_1",false,true]
[null,"8830","Erlöse aus Anlagenverkäufen 14% USt. (Buchgewinn)",false,"M","E","14",false,"8",false,false,false,false,null,null,"GUV1","Z28_1",true,false]
[null,"8900","Eigenverbrauch",false,"M","E",null,false,"8",false,false,false,false,null,null,"GUV1",null,false,false]
[null,"8910","Entnahme von Gegenständen 15% Umsatzsteuer",false,"M","E","01",false,"8",false,false,false,false,null,null,"GUV1","Z27_1",false,true]
[null,"8915","Entnahme von Gegenständen 7% Umsatzsteuer",false,"M","E","02",false,"8",false,false,false,false,null,null,"GUV1","Z29_1",false,false]
[null,"8920","Entnahme von sonstigen Leistungen 15% Umsatzsteuer",false,"M","E","01",false,"8",false,false,false,false,null,null,"GUV4_1","Z27_1",false,true]
[null,"8930","Entnahme von sonstigen Leistungen 7% Umsatzsteuer",false,"M","E","02",false,"8",false,false,false,false,null,null,"GUV4_1","Z29_1",false,false]
[null,"8940","Eigenverbrauch 15% Umsatzsteuer",false,"M","E","01",false,"8",false,false,false,false,null,null,"GUV4_1","Z27_1",false,true]
[null,"8941","Eigenverbrauch 7% Umsatzsteuer",false,"M","E","02",false,"8",false,false,false,false,null,null,"GUV4_1","Z29_1",false,false]
[null,"8945","Unentgeltliche Leistungen 15% Umsatzsteuer",false,"M","E","01",false,"8",false,false,false,false,null,null,"GUV4_1","Z27_1",false,true]
[null,"8946","Unentgeltliche Leistungen 7% Umsatzsteuer",false,"M","E","02",false,"8",false,false,false,false,null,null,"GUV4_1","Z29_1",false,false]
[null,"8950","Nicht steuerbare Umsätze",false,"KU","E",null,false,"8",false,false,false,false,null,null,"GUV1",null,false,false]
[null,"8955","Umsatzsteuervergütungen",false,"KU","E",null,false,"8",false,false,false,false,null,null,"GUV1",null,false,false]
[null,"8960","Bestandsveränderungen - unfertige Erzeugnisse",false,"KU","E",null,false,"8",false,false,false,false,null,null,"GUV2",null,false,false]
[null,"8970","Bestandsveränderungen - unfertige Leistungen",false,"KU","E",null,false,"8",false,false,false,false,null,null,"GUV2",null,false,false]
[null,"8980","Bestandsveränderungen - fertige Erzeugnisse",false,"KU","E",null,false,"8",false,false,false,false,null,null,"GUV2",null,false,false]
[null,"8990","Andere aktivierte Eigenleistungen",false,"KU","E",null,false,"8",false,false,false,false,null,null,"GUV3",null,false,false]
[null,"9000","Saldovorträge, Sachkonten",false,"KU","A",null,true,"9",true,false,true,false,null,null,null,null,false,false]
[null,"9008","Saldovorträge Debitoren",false,"KU","A",null,true,"9",true,false,true,false,null,null,null,null,false,false]
[null,"9009","Saldovorträge Kreditoren",false,"KU","P",null,true,"9",true,false,true,false,null,null,null,null,false,false]
[null,"9060","Offene Posten aus 1990",false,"KU","S",null,false,"9",false,false,false,false,null,null,null,null,false,false]
[null,"9079","Offene Posten aus 1979",false,"KU","S",null,false,"9",false,false,false,false,null,null,null,null,false,false]
[null,"9080","Offene Posten aus 1980",false,"KU","S",null,false,"9",false,false,false,false,null,null,null,null,false,false]
[null,"9081","Offene Posten aus 1981",false,"KU","S",null,false,"9",false,false,false,false,null,null,null,null,false,false]
[null,"9082","Offene Posten aus 1982",false,"KU","S",null,false,"9",false,false,false,false,null,null,null,null,false,false]
[null,"9083","Offene Posten aus 1983",false,"KU","S",null,false,"9",false,false,false,false,null,null,null,null,false,false]
[null,"9084","Offene Posten aus 1984",false,"KU","S",null,false,"9",false,false,false,false,null,null,null,null,false,false]
[null,"9085","Offene Posten aus 1985",false,"KU","S",null,false,"9",false,false,false,false,null,null,null,null,false,false]
[null,"9086","Offene Posten aus 1986",false,"KU","S",null,false,"9",false,false,false,false,null,null,null,null,false,false]
[null,"9087","Offene Posten aus 1987",false,"KU","S",null,false,"9",false,false,false,false,null,null,null,null,false,false]
[null,"9088","Offene Posten aus 1988",false,"KU","S",null,false,"9",false,false,false,false,null,null,null,null,false,false]
[null,"9089","Offene Posten aus 1989",false,"KU","S",null,false,"9",false,false,false,false,null,null,null,null,false,false]
[null,"9090","Summenvortragskonto",false,"KU","A",null,false,"9",true,false,false,true,null,null,null,null,false,false]
[null,"9091","Offene Posten aus 1991",false,"KU","S",null,false,"9",false,false,false,false,null,null,null,null,false,false]
[null,"9092","Offene Posten aus 1992",false,"KU","S",null,false,"9",false,false,false,false,null,null,null,null,false,false]
[null,"9093","Offene Posten aus 1993",false,"KU","S",null,false,"9",false,false,false,false,null,null,null,null,true,false]
[null,"9900","Anfangsbestand Forderungen \u00154 Abs.3 EStG",false,"KU","A",null,false,"9",false,false,false,false,null,null,null,null,false,false]
[null,"9901","Endbestand Forderungen \u00154 Abs. 3 EStG",false,"KU","A",null,false,"9",false,false,false,false,null,null,null,null,false,false]
[null,"9990","Gegenkonto Anfangs-/Endbestand Ford. \u00154 Abs.3 EStG",false,"KU","A",null,false,"9",false,false,false,false,null,null,null,null,false,false]