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[]
["Änderung","Änderung"]
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[]
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[]
["Änderung","Änderung"]
[]
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[null,"- Geleistete Anzahlungen",null,{"$f":"-Balance!D25-Balance!D91-Balance!D125","v":{"$error":"#VALUE!"}},{"$f":"-Balance!E25-Balance!E91-Balance!E125","v":{"$error":"#VALUE!"}},{"$f":"-Balance!F25-Balance!F91-Balance!F125","v":{"$error":"#VALUE!"}},{"$f":"-Balance!G25-Balance!G91-Balance!G125","v":{"$error":"#VALUE!"}},{"$f":"-Balance!H25-Balance!H91-Balance!H125","v":{"$error":"#VALUE!"}},{"$f":"-Balance!I25-Balance!I91-Balance!I125","v":{"$error":"#VALUE!"}},{"$f":"-Balance!J25-Balance!J91-Balance!J125","v":{"$error":"#VALUE!"}},{"$f":"-Balance!K25-Balance!K91-Balance!K125","v":{"$error":"#VALUE!"}},{"$f":"-Balance!L25-Balance!L91-Balance!L125","v":{"$error":"#VALUE!"}},{"$f":"-Balance!M25-Balance!M91-Balance!M125","v":{"$error":"#VALUE!"}},{"$f":"-Balance!N25-Balance!N91-Balance!N125","v":{"$error":"#VALUE!"}},null,{"$f":"+Balance!P369","v":{"$error":"#VALUE!"}},{"$f":"-Balance!Q25-Balance!Q91-Balance!Q125","v":{"$error":"#VALUE!"}},{"$f":"-Balance!R25-Balance!R91-Balance!R125","v":{"$error":"#VALUE!"}},"n/a","n/a",null,{"$f":"+Balance!V369","v":{"$error":"#VALUE!"}},{"$f":"-Balance!W25-Balance!W91-Balance!W125","v":{"$error":"#VALUE!"}},{"$f":"-Balance!X25-Balance!X91-Balance!X125","v":{"$error":"#VALUE!"}},"n/a","n/a"]
[]
[null,"-/+ Aufbau/Abbau Vorräte",null,null,{"$f":"-(Balance!E110-Balance!D110)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!F110-Balance!E110)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!G110-Balance!F110)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!H110-Balance!G110)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!I110-Balance!H110)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!J110-Balance!I110)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!K110-Balance!J110)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!L110-Balance!K110)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!M110-Balance!L110)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!N110-Balance!M110)","v":{"$error":"#VALUE!"}},null,null,{"$f":"-(Balance!Q110-Balance!P110)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!R110-Balance!Q110)","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(R21/Q21-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R21/P21-1,\"n/a\")","v":"n/a"},null,null,{"$f":"-(Balance!W110-Balance!V110)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!X110-Balance!W110)","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(X21/W21-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X21/V21-1,\"n/a\")","v":"n/a"}]
[null,"-/+ Aufbau/Abbau Forderungen aus L.u.L.",null,null,{"$f":"-(Balance!E134-Balance!D134)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!F134-Balance!E134)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!G134-Balance!F134)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!H134-Balance!G134)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!I134-Balance!H134)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!J134-Balance!I134)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!K134-Balance!J134)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!L134-Balance!K134)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!M134-Balance!L134)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!N134-Balance!M134)","v":{"$error":"#VALUE!"}},null,null,{"$f":"-(Balance!Q134-Balance!P134)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!R134-Balance!Q134)","v":{"$error":"#VALUE!"}},"n/a","n/a",null,null,{"$f":"-(Balance!W134-Balance!V134)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!X134-Balance!W134)","v":{"$error":"#VALUE!"}},"n/a","n/a"]
[null,"-/+ Aufbau/Abbau aktiver Rechnungsabgrenzungsposten",null,null,{"$f":"-(Balance!E259-Balance!D259)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!F259-Balance!E259)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!G259-Balance!F259)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!H259-Balance!G259)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!I259-Balance!H259)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!J259-Balance!I259)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!K259-Balance!J259)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!L259-Balance!K259)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!M259-Balance!L259)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!N259-Balance!M259)","v":{"$error":"#VALUE!"}},null,null,{"$f":"-(Balance!Q259-Balance!P259)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!R259-Balance!Q259)","v":{"$error":"#VALUE!"}},"n/a","n/a",null,null,{"$f":"-(Balance!W259-Balance!V259)","v":{"$error":"#VALUE!"}},{"$f":"-(Balance!X259-Balance!W259)","v":{"$error":"#VALUE!"}},"n/a","n/a"]
[]
[null,"+/- Aufbau/Abbau Verbindlichkeiten aus L.u.L.",null,null,{"$f":"+(Balance!E379-Balance!D379)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!F379-Balance!E379)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!G379-Balance!F379)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!H379-Balance!G379)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!I379-Balance!H379)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!J379-Balance!I379)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!K379-Balance!J379)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!L379-Balance!K379)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!M379-Balance!L379)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!N379-Balance!M379)","v":{"$error":"#VALUE!"}},null,null,{"$f":"+(Balance!Q379-Balance!P379)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!R379-Balance!Q379)","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(R25/Q25-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R25/P25-1,\"n/a\")","v":"n/a"},null,null,{"$f":"+(Balance!W379-Balance!V379)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!X379-Balance!W379)","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(X25/W25-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X25/V25-1,\"n/a\")","v":"n/a"}]
[null,"+/- Aufbau/Abbau sonstige Verbindlichkeiten",null,null,{"$f":"+(Balance!E395-Balance!D395)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!F395-Balance!E395)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!G395-Balance!F395)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!H395-Balance!G395)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!I395-Balance!H395)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!J395-Balance!I395)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!K395-Balance!J395)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!L395-Balance!K395)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!M395-Balance!L395)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!N395-Balance!M395)","v":{"$error":"#VALUE!"}},null,null,{"$f":"+(Balance!Q395-Balance!P395)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!R395-Balance!Q395)","v":{"$error":"#VALUE!"}},"n/a","n/a",null,null,{"$f":"+(Balance!W395-Balance!V395)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!X395-Balance!W395)","v":{"$error":"#VALUE!"}},"n/a","n/a"]
[null,"+/- Aufbau/Abbau passiver Rechnungsabgrenzungsposten",null,null,{"$f":"+(Balance!E489-Balance!D489)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!F489-Balance!E489)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!G489-Balance!F489)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!H489-Balance!G489)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!I489-Balance!H489)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!J489-Balance!I489)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!K489-Balance!J489)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!L489-Balance!K489)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!M489-Balance!L489)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!N489-Balance!M489)","v":{"$error":"#VALUE!"}},null,null,{"$f":"+(Balance!Q489-Balance!P489)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!R489-Balance!Q489)","v":{"$error":"#VALUE!"}},"n/a","n/a",null,null,{"$f":"+(Balance!W489-Balance!V489)","v":{"$error":"#VALUE!"}},{"$f":"+(Balance!X489-Balance!W489)","v":{"$error":"#VALUE!"}},"n/a","n/a"]
[]
[null,"Operativer Cash-Flow ",null,{"$f":"+SUM(D5:D28)","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$f":"+SUM(M5:M28)","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},null,{"$f":"+SUM(P5:P28)","v":{"$error":"#VALUE!"}},{"$f":"+SUM(Q5:Q28)","v":{"$error":"#VALUE!"}},{"$f":"+SUM(R5:R28)","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(R29/Q29-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R29/P29-1,\"n/a\")","v":"n/a"},null,{"$f":"+SUM(V5:V28)","v":{"$error":"#VALUE!"}},{"$f":"+SUM(W5:W28)","v":{"$error":"#VALUE!"}},{"$f":"+SUM(X5:X28)","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(X29/W29-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X29/V29-1,\"n/a\")","v":"n/a"}]
[]
[null,"- Investitionen IVG & SAV",null,{"$f":"+Investments!D83","v":0},{"$f":"+Investments!E83","v":0},{"$f":"+Investments!F83","v":0},{"$f":"+Investments!G83","v":0},{"$f":"+Investments!H83","v":0},{"$f":"+Investments!I83","v":0},{"$f":"+Investments!J83","v":0},{"$f":"+Investments!K83","v":0},{"$f":"+Investments!L83","v":0},{"$f":"+Investments!M83","v":0},{"$f":"+Investments!N83","v":0},null,{"$f":"+Investments!P83","v":0},{"$f":"+Investments!Q83","v":0},{"$f":"+Investments!R83","v":0},{"$f":"IFERROR(R31/Q31-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R31/P31-1,\"n/a\")","v":"n/a"},null,{"$f":"+Investments!V83","v":0},{"$f":"+Investments!W83","v":0},{"$f":"+Investments!X83","v":0},{"$f":"IFERROR(X31/W31-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X31/V31-1,\"n/a\")","v":"n/a"}]
[null,"+ Investitionszuschüsse",null,{"$f":"+'PL-tc'!D138+'PL-tc'!D139","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!E138+'PL-tc'!E139","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!F138+'PL-tc'!F139","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!G138+'PL-tc'!G139","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!H138+'PL-tc'!H139","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!I138+'PL-tc'!I139","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!J138+'PL-tc'!J139","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!K138+'PL-tc'!K139","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!L138+'PL-tc'!L139","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!M138+'PL-tc'!M139","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!N138+'PL-tc'!N139","v":{"$error":"#VALUE!"}},null,{"$f":"+'PL-tc'!P138+'PL-tc'!P139","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!Q138+'PL-tc'!Q139","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!R138+'PL-tc'!R139","v":0},{"$f":"IFERROR(R32/Q32-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R32/P32-1,\"n/a\")","v":"n/a"},null,{"$f":"+'PL-tc'!V138+'PL-tc'!V139","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!W138+'PL-tc'!W139","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!X138+'PL-tc'!X139","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(X32/W32-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X32/V32-1,\"n/a\")","v":"n/a"}]
[]
[null,"Cash-Flow aus Investitionen und Zuschüssen",null,{"$f":"+SUM(D30:D32)","v":{"$error":"#VALUE!"}},{"$f":"+SUM(E30:E32)","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$f":"+SUM(M30:M32)","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},null,{"$f":"+SUM(P30:P32)","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},0,{"$f":"IFERROR(R34/Q34-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R34/P34-1,\"n/a\")","v":"n/a"},null,{"$f":"+SUM(V30:V32)","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$f":"IFERROR(X34/W34-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X34/V34-1,\"n/a\")","v":"n/a"}]
[]
[null,"- Tilgung Bestandsdarlehen",null,{"$f":"-SUMIF('l-data'!$B:$B,'l-data'!$B$7,'l-data'!D:D)","v":-150},{"$f":"-SUMIF('l-data'!$B:$B,'l-data'!$B$7,'l-data'!E:E)","v":-150},{"$f":"-SUMIF('l-data'!$B:$B,'l-data'!$B$7,'l-data'!F:F)","v":-150},{"$f":"-SUMIF('l-data'!$B:$B,'l-data'!$B$7,'l-data'!G:G)","v":-150},{"$f":"-SUMIF('l-data'!$B:$B,'l-data'!$B$7,'l-data'!V:V)","v":-150},{"$f":"+W36+R36-Q36","v":-150},{"$f":"-SUMIF('l-data'!$B:$B,'l-data'!$B$7,'l-data'!BN:BN)","v":-100},{"$f":"-SUMIF('l-data'!$B:$B,'l-data'!$B$7,'l-data'!BP:BP)","v":0},{"$f":"-SUMIF('l-data'!$B:$B,'l-data'!$B$7,'l-data'!BQ:BQ)","v":0},{"$f":"-SUMIF('l-data'!$B:$B,'l-data'!$B$7,'l-data'!BR:BR)","v":0},{"$f":"-SUMIF('l-data'!$B:$B,'l-data'!$B$7,'l-data'!BS:BS)","v":0},null,{"$f":"-SUMIF('l-data'!$B:$B,'l-data'!$B$7,'l-data'!U:U)","v":-150},{"$f":"-SUMIF('l-data'!$B:$B,'l-data'!$B$7,'l-data'!AY:AY)","v":-150},{"$f":"-SUMIF('l-data'!$B:$B,'l-data'!$B$7,'l-data'!AJ:AJ)","v":-150},{"$f":"IFERROR(R36/Q36-1,\"n/a\")","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(R36/P36-1,\"n/a\")","v":{"v":0,"d":"0%"}},null,{"$f":"-SUMIF('l-data'!$B:$B,'l-data'!$B$7,'l-data'!V:V)","v":-150},{"$f":"-SUMIF('l-data'!$B:$B,'l-data'!$B$7,'l-data'!AZ:AZ)","v":-150},{"$f":"+I36","v":-150},{"$f":"IFERROR(X36/W36-1,\"n/a\")","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(X36/V36-1,\"n/a\")","v":{"v":0,"d":"0%"}}]
[]
[null,"Cash-Flow aus Tilgungen",null,{"$f":"+D36","v":-150},{"$f":"+E36","v":-150},-150,-150,-150,-150,-100,0,0,{"$f":"+M36","v":0},0,null,{"$f":"+P36","v":-150},-150,-150,{"$f":"IFERROR(R38/Q38-1,\"n/a\")","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(R38/P38-1,\"n/a\")","v":{"v":0,"d":"0%"}},null,{"$f":"+V36","v":-150},-150,-150,{"$f":"IFERROR(X38/W38-1,\"n/a\")","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(X38/V38-1,\"n/a\")","v":{"v":0,"d":"0%"}}]
[]
[null,"+ Neudarlehen",null,{"$f":"+SUMIF('l-data'!$B:$B,'l-data'!$B$6,'l-data'!D:D)","v":{"v":2000,"d":"2,000"}},{"$f":"+SUMIF('l-data'!$B:$B,'l-data'!$B$6,'l-data'!E:E)","v":0},{"$f":"+SUMIF('l-data'!$B:$B,'l-data'!$B$6,'l-data'!F:F)","v":0},{"$f":"+SUMIF('l-data'!$B:$B,'l-data'!$B$6,'l-data'!G:G)","v":0},{"$f":"+SUMIF('l-data'!$B:$B,'l-data'!$B$6,'l-data'!V:V)","v":0},{"$f":"+W40+R40-Q40","v":0},{"$f":"+SUMIF('l-data'!$B:$B,'l-data'!$B$6,'l-data'!BN:BN)","v":0},{"$f":"+SUMIF('l-data'!$B:$B,'l-data'!$B$6,'l-data'!BP:BP)","v":0},{"$f":"+SUMIF('l-data'!$B:$B,'l-data'!$B$6,'l-data'!BQ:BQ)","v":0},{"$f":"+SUMIF('l-data'!$B:$B,'l-data'!$B$6,'l-data'!BR:BR)","v":0},{"$f":"+SUMIF('l-data'!$B:$B,'l-data'!$B$6,'l-data'!BS:BS)","v":0},null,{"$f":"+SUMIF('l-data'!$B:$B,'l-data'!$B$6,'l-data'!U:U)","v":0},{"$f":"+SUMIF('l-data'!$B:$B,'l-data'!$B$6,'l-data'!AY:AY)","v":0},{"$f":"+SUMIF('l-data'!$B:$B,'l-data'!$B$6,'l-data'!AJ:AJ)","v":0},{"$f":"IFERROR(R40/Q40-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R40/P40-1,\"n/a\")","v":"n/a"},null,{"$f":"+SUMIF('l-data'!$B:$B,'l-data'!$B$6,'l-data'!V:V)","v":0},{"$f":"+SUMIF('l-data'!$B:$B,'l-data'!$B$6,'l-data'!AZ:AZ)","v":0},{"$f":"+I40","v":0},{"$f":"IFERROR(X40/W40-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X40/V40-1,\"n/a\")","v":"n/a"}]
[null,"+ Kapitalrücklage",null,null,{"$f":"IF(Balance!E276-Balance!D276>0,Balance!E276-Balance!D276,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!F276-Balance!E276>0,Balance!F276-Balance!E276,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!G276-Balance!F276>0,Balance!G276-Balance!F276,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!H276-Balance!G276>0,Balance!H276-Balance!G276,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!I276-Balance!H276>0,Balance!I276-Balance!H276,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!J276-Balance!I276>0,Balance!J276-Balance!I276,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!K276-Balance!J276>0,Balance!K276-Balance!J276,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!L276-Balance!K276>0,Balance!L276-Balance!K276,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!M276-Balance!L276>0,Balance!M276-Balance!L276,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!N276-Balance!M276>0,Balance!N276-Balance!M276,0)","v":{"$error":"#VALUE!"}},null,null,{"$f":"IF(Balance!Q276-Balance!P276>0,Balance!Q276-Balance!P276,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!R276-Balance!Q276>0,Balance!R276-Balance!Q276,0)","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(R41/Q41-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R41/P41-1,\"n/a\")","v":"n/a"},null,null,{"$f":"IF(Balance!W276-Balance!V276>0,Balance!W276-Balance!V276,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!X276-Balance!W276>0,Balance!X276-Balance!W276,0)","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(X41/W41-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X41/V41-1,\"n/a\")","v":"n/a"}]
[null,"+ Einlagen"]
[null,"- Entnahmen"]
[]
[null,"Cash-Flow aus Darlehen und Rücklagen",null,{"$f":"+SUM(D39:D44)","v":{"v":2000,"d":"2,000"}},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$f":"+SUM(M39:M44)","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},null,0,{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$f":"IFERROR(R45/Q45-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R45/P45-1,\"n/a\")","v":"n/a"},null,{"$f":"+SUM(V39:V44)","v":0},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$f":"IFERROR(X45/W45-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X45/V45-1,\"n/a\")","v":"n/a"}]
[]
[null,"Free Cash-Flow",null,{"$f":"+D29+D34+D38+D45","v":{"$error":"#VALUE!"}},{"$f":"+E29+E34+E38+E45","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$f":"+M29+M34+M38+M45","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},null,{"$f":"+P29+P34+P38+P45","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$f":"IFERROR(R47/Q47-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R47/P47-1,\"n/a\")","v":"n/a"},null,{"$f":"+V29+V34+V38+V45","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$f":"IFERROR(X47/W47-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X47/V47-1,\"n/a\")","v":"n/a"}]
[]
[null,"+ Kasse zu Beginn der Periode",null,null,{"$f":"+Balance!D238","v":{"$error":"#VALUE!"}},{"$f":"+Balance!E238","v":{"$error":"#VALUE!"}},{"$f":"+Balance!F238","v":{"$error":"#VALUE!"}},{"$f":"+Balance!G238","v":{"$error":"#VALUE!"}},{"$f":"+Balance!H238","v":{"$error":"#VALUE!"}},{"$f":"+Balance!I238","v":{"$error":"#VALUE!"}},{"$f":"+Balance!J238","v":{"$error":"#VALUE!"}},{"$f":"+Balance!K238","v":{"$error":"#VALUE!"}},{"$f":"+Balance!L238","v":{"$error":"#VALUE!"}},{"$f":"+Balance!M238","v":{"$error":"#VALUE!"}},null,{"$f":"+G49","v":{"$error":"#VALUE!"}},{"$f":"+H49","v":{"$error":"#VALUE!"}},{"$f":"+H49","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(R49/Q49-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R49/P49-1,\"n/a\")","v":"n/a"},null,{"$f":"+G49","v":{"$error":"#VALUE!"}},{"$f":"+H49","v":{"$error":"#VALUE!"}},{"$f":"+H49","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(X49/W49-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X49/V49-1,\"n/a\")","v":"n/a"}]
[]
[null,"Cash nach Kassenänderung",null,{"$f":"+SUM(D47:D50)","v":{"$error":"#VALUE!"}},{"$f":"+SUM(E47:E50)","v":{"$error":"#VALUE!"}},{"$f":"+SUM(F47:F50)","v":{"$error":"#VALUE!"}},{"$f":"+SUM(G47:G50)","v":{"$error":"#VALUE!"}},{"$f":"+SUM(H47:H50)","v":{"$error":"#VALUE!"}},{"$f":"+SUM(I47:I50)","v":{"$error":"#VALUE!"}},{"$f":"+SUM(J47:J50)","v":{"$error":"#VALUE!"}},{"$f":"+SUM(K47:K50)","v":{"$error":"#VALUE!"}},{"$f":"+SUM(L47:L50)","v":{"$error":"#VALUE!"}},{"$f":"+SUM(M47:M50)","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},null,{"$f":"+SUM(P47:P50)","v":{"$error":"#VALUE!"}},{"$f":"+SUM(Q47:Q50)","v":{"$error":"#VALUE!"}},{"$f":"+SUM(R47:R50)","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(R51/Q51-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R51/P51-1,\"n/a\")","v":"n/a"},null,{"$f":"+SUM(V47:V50)","v":{"$error":"#VALUE!"}},{"$f":"+SUM(W47:W50)","v":{"$error":"#VALUE!"}},{"$f":"+SUM(X47:X50)","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(X51/W51-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X51/V51-1,\"n/a\")","v":"n/a"}]
[]
[null,"Check",null,null,{"$f":"+E51=Balance!E238","v":{"$error":"#VALUE!"}},{"$f":"+F51=Balance!F238","v":{"$error":"#VALUE!"}},{"$f":"+G51=Balance!G238","v":{"$error":"#VALUE!"}},{"$f":"+H51=Balance!H238","v":{"$error":"#VALUE!"}},{"$f":"+I51=Balance!I238","v":{"$error":"#VALUE!"}},{"$f":"+J51=Balance!J238","v":{"$error":"#VALUE!"}},{"$f":"+K51=Balance!K238","v":{"$error":"#VALUE!"}},{"$f":"+L51=Balance!L238","v":{"$error":"#VALUE!"}},{"$f":"+M51=Balance!M238","v":{"$error":"#VALUE!"}},{"$f":"+N51=Balance!N238","v":{"$error":"#VALUE!"}},null,{"$f":"+P51=Balance!P238","v":{"$error":"#VALUE!"}},{"$f":"+Q51=Balance!Q238","v":{"$error":"#VALUE!"}},{"$f":"+R51=Balance!R238","v":{"$error":"#VALUE!"}},{"$nulls":3},{"$f":"+V51=Balance!V238","v":{"$error":"#VALUE!"}},{"$f":"+W51=Balance!W238","v":{"$error":"#VALUE!"}},{"$f":"+X51=Balance!X238","v":{"$error":"#VALUE!"}}]
[]
[null,"Mittelverwendung / Mittelherkunft",null,{"$f":"+D2","v":2017},{"$f":"+E2","v":2018},2019,2020,2021,2022,2023,2024,2025,2026,2027,null,{"$f":"+P2","v":2021},2022,2022,"Budget","VJ",null,{"$f":"+V2","v":2021},2022,2022,"Budget","VJ"]
[null,{"$f":"+dict!$C$1734","v":"in TEUR"},null,{"$f":"+D3","v":"VJ"},{"$f":"+E3","v":"VJ"},"VJ","VJ","VJ","FC","B","B","B","B","B",null,{"$f":"+P3","v":"VJ YTD"},"B YTD","A YTD","Δ %","Δ %",null,{"$f":"+V3","v":"FC"},"B","FC","Δ %","Δ %"]
[]
[null,"Operative Tätigkeiten",null,{"$f":"+'PL-tc'!D218+'PL-tc'!D366+'PL-tc'!D421","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!E218+'PL-tc'!E366+'PL-tc'!E421","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!F218+'PL-tc'!F366+'PL-tc'!F421","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!G218+'PL-tc'!G366+'PL-tc'!G421","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!H218+'PL-tc'!H366+'PL-tc'!H421","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!I218+'PL-tc'!I366+'PL-tc'!I421","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!J218+'PL-tc'!J366+'PL-tc'!J421","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!K218+'PL-tc'!K366+'PL-tc'!K421","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!L218+'PL-tc'!L366+'PL-tc'!L421","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!M218+'PL-tc'!M366+'PL-tc'!M421","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!N218+'PL-tc'!N366+'PL-tc'!N421","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!O218+'PL-tc'!O366+'PL-tc'!O421","v":0},{"$f":"+'PL-tc'!P218+'PL-tc'!P366+'PL-tc'!P421","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!Q218+'PL-tc'!Q366+'PL-tc'!Q421","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!R218+'PL-tc'!R366+'PL-tc'!R421","v":{"v":-6600.964161172,"d":"-6,601"}},{"$f":"IFERROR(R58/Q58-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R58/P58-1,\"n/a\")","v":"n/a"},null,{"$f":"+'PL-tc'!V218+'PL-tc'!V366+'PL-tc'!V421","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!W218+'PL-tc'!W366+'PL-tc'!W421","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!X218+'PL-tc'!X366+'PL-tc'!X421","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(X58/W58-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X58/V58-1,\"n/a\")","v":"n/a"}]
[null,"Inanspruchnahme Rückstellungen",null,null,{"$f":"IF(Balance!E319+Balance!E340-(Balance!D319+Balance!D340)<0,Balance!E319+Balance!E340-(Balance!D319+Balance!D340),0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!F319+Balance!F340-(Balance!E319+Balance!E340)<0,Balance!F319+Balance!F340-(Balance!E319+Balance!E340),0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!G319+Balance!G340-(Balance!F319+Balance!F340)<0,Balance!G319+Balance!G340-(Balance!F319+Balance!F340),0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!H319+Balance!H340-(Balance!G319+Balance!G340)<0,Balance!H319+Balance!H340-(Balance!G319+Balance!G340),0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!I319+Balance!I340-(Balance!H319+Balance!H340)<0,Balance!I319+Balance!I340-(Balance!H319+Balance!H340),0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!J319+Balance!J340-(Balance!I319+Balance!I340)<0,Balance!J319+Balance!J340-(Balance!I319+Balance!I340),0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!K319+Balance!K340-(Balance!J319+Balance!J340)<0,Balance!K319+Balance!K340-(Balance!J319+Balance!J340),0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!L319+Balance!L340-(Balance!K319+Balance!K340)<0,Balance!L319+Balance!L340-(Balance!K319+Balance!K340),0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!M319+Balance!M340-(Balance!L319+Balance!L340)<0,Balance!M319+Balance!M340-(Balance!L319+Balance!L340),0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!N319+Balance!N340-(Balance!M319+Balance!M340)<0,Balance!N319+Balance!N340-(Balance!M319+Balance!M340),0)","v":{"$error":"#VALUE!"}},null,null,{"$f":"IF(Balance!Q319+Balance!Q340-(Balance!P319+Balance!P340)<0,Balance!Q319+Balance!Q340-(Balance!P319+Balance!P340),0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!R319+Balance!R340-(Balance!Q319+Balance!Q340)<0,Balance!R319+Balance!R340-(Balance!Q319+Balance!Q340),0)","v":{"$error":"#VALUE!"}},"n/a","n/a",null,null,{"$f":"IF(Balance!W319+Balance!W340-(Balance!V319+Balance!V340)<0,Balance!W319+Balance!W340-(Balance!V319+Balance!V340),0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!X319+Balance!X340-(Balance!W319+Balance!W340)<0,Balance!X319+Balance!X340-(Balance!W319+Balance!W340),0)","v":{"$error":"#VALUE!"}},"n/a","n/a"]
[null,"Geleistete Anzahlungen",null,{"$f":"Balance!D125","v":{"$error":"#VALUE!"}},{"$f":"Balance!E125","v":{"$error":"#VALUE!"}},{"$f":"Balance!F125","v":{"$error":"#VALUE!"}},{"$f":"Balance!G125","v":{"$error":"#VALUE!"}},{"$f":"Balance!H125","v":{"$error":"#VALUE!"}},{"$f":"Balance!I125","v":{"$error":"#VALUE!"}},{"$f":"Balance!J125","v":{"$error":"#VALUE!"}},{"$f":"Balance!K125","v":{"$error":"#VALUE!"}},{"$f":"Balance!L125","v":{"$error":"#VALUE!"}},{"$f":"Balance!M125","v":{"$error":"#VALUE!"}},{"$f":"Balance!N125","v":{"$error":"#VALUE!"}},null,{"$f":"Balance!P125","v":{"$error":"#VALUE!"}},{"$f":"Balance!Q125","v":{"$error":"#VALUE!"}},{"$f":"Balance!R125","v":{"$error":"#VALUE!"}},"n/a","n/a",null,{"$f":"Balance!V125","v":{"$error":"#VALUE!"}},{"$f":"Balance!W125","v":{"$error":"#VALUE!"}},{"$f":"Balance!X125","v":{"$error":"#VALUE!"}},"n/a","n/a"]
[null,"Zinsaufwendungen",null,{"$f":"+'PL-tc'!D697","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!E697","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!F697","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!G697","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!H697","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!I697","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!J697","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!K697","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!L697","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!M697","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!N697","v":{"$error":"#VALUE!"}},null,{"$f":"+'PL-tc'!P697","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!Q697","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!R697","v":0},"n/a","n/a",null,{"$f":"+'PL-tc'!V697","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!W697","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!X697","v":{"$error":"#VALUE!"}},"n/a","n/a"]
[null,"Steuerzahlungen",null,{"$f":"+'PL-tc'!D738+'PL-tc'!D759","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!E738+'PL-tc'!E759","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!F738+'PL-tc'!F759","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!G738+'PL-tc'!G759","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!H738+'PL-tc'!H759","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!I738+'PL-tc'!I759","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!J738+'PL-tc'!J759","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!K738+'PL-tc'!K759","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!L738+'PL-tc'!L759","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!M738+'PL-tc'!M759","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!N738+'PL-tc'!N759","v":{"$error":"#VALUE!"}},null,{"$f":"+'PL-tc'!P738+'PL-tc'!P759","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!Q738+'PL-tc'!Q759","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!R738+'PL-tc'!R759","v":0},"n/a","n/a",null,{"$f":"+'PL-tc'!V738+'PL-tc'!V759","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!W738+'PL-tc'!W759","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!X738+'PL-tc'!X759","v":{"$error":"#VALUE!"}},"n/a","n/a"]
[null,"Investitionen IVG & SAV",null,{"$f":"+Investments!D83","v":0},{"$f":"+Investments!E83","v":0},{"$f":"+Investments!F83","v":0},{"$f":"+Investments!G83","v":0},{"$f":"+Investments!H83","v":0},{"$f":"+Investments!I83","v":0},{"$f":"+Investments!J83","v":0},{"$f":"+Investments!K83","v":0},{"$f":"+Investments!L83","v":0},{"$f":"+Investments!M83","v":0},{"$f":"+Investments!N83","v":0},null,{"$f":"+Investments!P83","v":0},{"$f":"+Investments!Q83","v":0},{"$f":"+Investments!R83","v":0},"n/a","n/a",null,{"$f":"+Investments!V83","v":0},{"$f":"+Investments!W83","v":0},{"$f":"+Investments!X83","v":0},"n/a","n/a"]
[null,"Tilgung Bestandsdarlehen",null,null,{"$f":"IF(Balance!E356-Balance!D356<0,Balance!E356-Balance!D356,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!F356-Balance!E356<0,Balance!F356-Balance!E356,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!G356-Balance!F356<0,Balance!G356-Balance!F356,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!H356-Balance!G356<0,Balance!H356-Balance!G356,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!I356-Balance!H356<0,Balance!I356-Balance!H356,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!J356-Balance!I356<0,Balance!J356-Balance!I356,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!K356-Balance!J356<0,Balance!K356-Balance!J356,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!L356-Balance!K356<0,Balance!L356-Balance!K356,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!M356-Balance!L356<0,Balance!M356-Balance!L356,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!N356-Balance!M356<0,Balance!N356-Balance!M356,0)","v":{"$error":"#VALUE!"}},null,{"$f":"IF(Balance!P356-Balance!O356<0,Balance!P356-Balance!O356,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!Q356-Balance!P356<0,Balance!Q356-Balance!P356,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!R356-Balance!Q356<0,Balance!R356-Balance!Q356,0)","v":{"$error":"#VALUE!"}},"n/a","n/a",null,{"$f":"IF(Balance!V356-Balance!U356<0,Balance!V356-Balance!U356,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!W356-Balance!V356<0,Balance!W356-Balance!V356,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(Balance!X356-Balance!W356<0,Balance!X356-Balance!W356,0)","v":{"$error":"#VALUE!"}},"n/a","n/a"]
[null,"Erhöhung Working Capital",null,null,{"$f":"+IF(E90-D90>0,E90-D90,0)","v":{"$error":"#VALUE!"}},{"$f":"+IF(F90-E90>0,F90-E90,0)","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$f":"+IF(M90-L90>0,M90-L90,0)","v":{"$error":"#VALUE!"}},{"$f":"+IF(N90-M90>0,N90-M90,0)","v":{"$error":"#VALUE!"}},null,{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},"n/a","n/a",null,{"$f":"+IF(V90-U90>0,V90-U90,0)","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},{"$error":"#VALUE!"},"n/a","n/a"]
[]
[null,"Mittelverwendung",null,null,{"$f":"+SUM(E58:E66)","v":{"$error":"#VALUE!"}},{"$f":"+SUM(F58:F66)","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$f":"+SUM(M58:M66)","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},null,{"$f":"+SUM(P58:P66)","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$f":"IFERROR(R67/Q67-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R67/P67-1,\"n/a\")","v":"n/a"},null,{"$f":"+SUM(V58:V66)","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$f":"IFERROR(X67/W67-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X67/V67-1,\"n/a\")","v":"n/a"}]
[]
[null,"Umsatzerlöse",null,{"$f":"+'PL-tc'!D5","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!E5","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!F5","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!G5","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!H5","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!I5","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!J5","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!K5","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!L5","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!M5","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!N5","v":{"$error":"#VALUE!"}},null,{"$f":"+'PL-tc'!P5","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!Q5","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!R5","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(R69/Q69-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R69/P69-1,\"n/a\")","v":"n/a"},null,{"$f":"+'PL-tc'!V5","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!W5","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!X5","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(X69/W69-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X69/V69-1,\"n/a\")","v":"n/a"}]
[null,"Erhaltene Anzahlungen",null,{"$f":"+Balance!D368","v":{"$error":"#VALUE!"}},{"$f":"+Balance!E368","v":{"$error":"#VALUE!"}},{"$f":"+Balance!F368","v":{"$error":"#VALUE!"}},{"$f":"+Balance!G368","v":{"$error":"#VALUE!"}},{"$f":"+Balance!H368","v":{"$error":"#VALUE!"}},{"$f":"+Balance!I368","v":{"$error":"#VALUE!"}},{"$f":"+Balance!J368","v":{"$error":"#VALUE!"}},{"$f":"+Balance!K368","v":{"$error":"#VALUE!"}},{"$f":"+Balance!L368","v":{"$error":"#VALUE!"}},{"$f":"+Balance!M368","v":{"$error":"#VALUE!"}},{"$f":"+Balance!N368","v":{"$error":"#VALUE!"}},null,{"$f":"+Balance!P368","v":{"$error":"#VALUE!"}},{"$f":"+Balance!Q368","v":{"$error":"#VALUE!"}},{"$f":"+Balance!R368","v":{"$error":"#VALUE!"}},"n/a","n/a",null,{"$f":"+Balance!V368","v":{"$error":"#VALUE!"}},{"$f":"+Balance!W368","v":{"$error":"#VALUE!"}},{"$f":"+Balance!X368","v":{"$error":"#VALUE!"}},"n/a","n/a"]
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[]
[null,"Kosten pro MAK",null,{"$f":"IFERROR(D11/D25,\"n/a\")","v":"n/a"},{"$f":"IFERROR(E11/E25,\"n/a\")","v":"n/a"},"n/a","n/a","n/a","n/a","n/a","n/a","n/a",{"$f":"IFERROR(M11/M25,\"n/a\")","v":"n/a"},"n/a",null,{"$f":"IFERROR(P11/P25,\"n/a\")","v":"n/a"},"n/a",{"v":-65.62371788369231,"d":"-65.62"},{"$f":"IFERROR(R27/Q27-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R27/P27-1,\"n/a\")","v":"n/a"},null,{"$f":"IFERROR(V11/V25,\"n/a\")","v":"n/a"},"n/a","n/a",{"$f":"IFERROR(X27/W27-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X27/V27-1,\"n/a\")","v":"n/a"}]
[]
[null,"Umsatz pro MAK",null,{"$f":"IFERROR(D7/D25,\"n/a\")","v":"n/a"},{"$f":"IFERROR(E7/E25,\"n/a\")","v":"n/a"},"n/a","n/a","n/a","n/a","n/a","n/a","n/a",{"$f":"IFERROR(M7/M25,\"n/a\")","v":"n/a"},"n/a",null,{"$f":"IFERROR(P7/P25,\"n/a\")","v":"n/a"},"n/a","n/a",{"$f":"IFERROR(R29/Q29-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R29/P29-1,\"n/a\")","v":"n/a"},null,{"$f":"IFERROR(V7/V25,\"n/a\")","v":"n/a"},"n/a","n/a",{"$f":"IFERROR(X29/W29-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X29/V29-1,\"n/a\")","v":"n/a"}]
[]
[null,"EBITDA pro MAK",null,{"$f":"IFERROR(D17/D25,\"n/a\")","v":"n/a"},{"$f":"IFERROR(E17/E25,\"n/a\")","v":"n/a"},"n/a","n/a","n/a","n/a","n/a","n/a","n/a",{"$f":"IFERROR(M17/M25,\"n/a\")","v":"n/a"},"n/a",null,{"$f":"IFERROR(P17/P25,\"n/a\")","v":"n/a"},"n/a","n/a",{"$f":"IFERROR(R31/Q31-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R31/P31-1,\"n/a\")","v":"n/a"},null,{"$f":"IFERROR(V17/V25,\"n/a\")","v":"n/a"},"n/a","n/a",{"$f":"IFERROR(X31/W31-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X31/V31-1,\"n/a\")","v":"n/a"}]
[]
[null,"Cashflow"]
[]
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[]
[null,"DPO",null,{"$f":"IFERROR(Balance!D379/('PL-tc'!D218+'PL-tc'!D421)*365,0)","v":0},{"$f":"IFERROR(Balance!E379/('PL-tc'!E218+'PL-tc'!E421)*365,0)","v":0},{"$f":"IFERROR(Balance!F379/('PL-tc'!F218+'PL-tc'!F421)*365,0)","v":0},{"$f":"IFERROR(Balance!G379/('PL-tc'!G218+'PL-tc'!G421)*365,0)","v":0},{"$f":"IFERROR(Balance!H379/('PL-tc'!H218+'PL-tc'!H421)*365,0)","v":0},{"$f":"IFERROR(Balance!I379/('PL-tc'!I218+'PL-tc'!I421)*365,0)","v":0},{"$f":"IFERROR(Balance!J379/('PL-tc'!J218+'PL-tc'!J421)*365,0)","v":0},{"$f":"IFERROR(Balance!K379/('PL-tc'!K218+'PL-tc'!K421)*365,0)","v":0},{"$f":"IFERROR(Balance!L379/('PL-tc'!L218+'PL-tc'!L421)*365,0)","v":0},{"$f":"IFERROR(Balance!M379/('PL-tc'!M218+'PL-tc'!M421)*365,0)","v":0},{"$f":"IFERROR(Balance!N379/('PL-tc'!N218+'PL-tc'!N421)*365,0)","v":0},null,{"$f":"IFERROR(Balance!P379/('PL-tc'!P218+'PL-tc'!P421)*365,0)","v":0},{"$f":"IFERROR(Balance!Q379/('PL-tc'!Q218+'PL-tc'!Q421)*365,0)","v":0},{"$f":"IFERROR(Balance!R379/('PL-tc'!R218+'PL-tc'!R421)*365,0)","v":0},{"$f":"IFERROR(R37/Q37-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R37/P37-1,\"n/a\")","v":"n/a"},null,{"$f":"IFERROR(Balance!V379/('PL-tc'!V218+'PL-tc'!V421)*365,0)","v":0},{"$f":"IFERROR(Balance!W379/('PL-tc'!W218+'PL-tc'!W421)*365,0)","v":0},{"$f":"IFERROR(Balance!X379/('PL-tc'!X218+'PL-tc'!X421)*365,0)","v":0},{"$f":"IFERROR(X37/W37-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X37/V37-1,\"n/a\")","v":"n/a"}]
[]
[null,"DIO",null,{"$f":"IFERROR(Balance!D110/-('PL-tc'!D218-'PL-tc'!D323)*365,0)","v":0},{"$f":"IFERROR(Balance!E110/-('PL-tc'!E218-'PL-tc'!E323)*365,0)","v":0},{"$f":"IFERROR(Balance!F110/-('PL-tc'!F218-'PL-tc'!F323)*365,0)","v":0},{"$f":"IFERROR(Balance!G110/-('PL-tc'!G218-'PL-tc'!G323)*365,0)","v":0},{"$f":"IFERROR(Balance!H110/-('PL-tc'!H218-'PL-tc'!H323)*365,0)","v":0},{"$f":"IFERROR(Balance!I110/-('PL-tc'!I218-'PL-tc'!I323)*365,0)","v":0},{"$f":"IFERROR(Balance!J110/-('PL-tc'!J218-'PL-tc'!J323)*365,0)","v":0},{"$f":"IFERROR(Balance!K110/-('PL-tc'!K218-'PL-tc'!K323)*365,0)","v":0},{"$f":"IFERROR(Balance!L110/-('PL-tc'!L218-'PL-tc'!L323)*365,0)","v":0},{"$f":"IFERROR(Balance!M110/-('PL-tc'!M218-'PL-tc'!M323)*365,0)","v":0},{"$f":"IFERROR(Balance!N110/-('PL-tc'!N218-'PL-tc'!N323)*365,0)","v":0},null,{"$f":"IFERROR(Balance!P110/-('PL-tc'!P218-'PL-tc'!P323)*365,0)","v":0},{"$f":"IFERROR(Balance!Q110/-('PL-tc'!Q218-'PL-tc'!Q323)*365,0)","v":0},{"$f":"IFERROR(Balance!R110/-('PL-tc'!R218-'PL-tc'!R323)*365,0)","v":0},{"$f":"IFERROR(R39/Q39-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R39/P39-1,\"n/a\")","v":"n/a"},null,{"$f":"IFERROR(Balance!V110/-('PL-tc'!V218-'PL-tc'!V323)*365,0)","v":0},{"$f":"IFERROR(Balance!W110/-('PL-tc'!W218-'PL-tc'!W323)*365,0)","v":0},{"$f":"IFERROR(Balance!X110/-('PL-tc'!X218-'PL-tc'!X323)*365,0)","v":0},{"$f":"IFERROR(X39/W39-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X39/V39-1,\"n/a\")","v":"n/a"}]
[]
[null,"Operativer Cashflow",null,{"$f":"+CF!D29","v":{"$error":"#VALUE!"}},{"$f":"+CF!E29","v":{"$error":"#VALUE!"}},{"$f":"+CF!F29","v":{"$error":"#VALUE!"}},{"$f":"+CF!G29","v":{"$error":"#VALUE!"}},{"$f":"+CF!H29","v":{"$error":"#VALUE!"}},{"$f":"+CF!I29","v":{"$error":"#VALUE!"}},{"$f":"+CF!J29","v":{"$error":"#VALUE!"}},{"$f":"+CF!K29","v":{"$error":"#VALUE!"}},{"$f":"+CF!L29","v":{"$error":"#VALUE!"}},{"$f":"+CF!M29","v":{"$error":"#VALUE!"}},{"$f":"+CF!N29","v":{"$error":"#VALUE!"}},null,{"$f":"+CF!P29","v":{"$error":"#VALUE!"}},{"$f":"+CF!Q29","v":{"$error":"#VALUE!"}},{"$f":"+CF!R29","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(R41/Q41-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R41/P41-1,\"n/a\")","v":"n/a"},null,{"$f":"+CF!V29","v":{"$error":"#VALUE!"}},{"$f":"+CF!W29","v":{"$error":"#VALUE!"}},{"$f":"+CF!X29","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(X41/W41-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X41/V41-1,\"n/a\")","v":"n/a"}]
[]
[null,"Free Cashflow",null,{"$f":"+CF!D47","v":{"$error":"#VALUE!"}},{"$f":"+CF!E47","v":{"$error":"#VALUE!"}},{"$f":"+CF!F47","v":{"$error":"#VALUE!"}},{"$f":"+CF!G47","v":{"$error":"#VALUE!"}},{"$f":"+CF!H47","v":{"$error":"#VALUE!"}},{"$f":"+CF!I47","v":{"$error":"#VALUE!"}},{"$f":"+CF!J47","v":{"$error":"#VALUE!"}},{"$f":"+CF!K47","v":{"$error":"#VALUE!"}},{"$f":"+CF!L47","v":{"$error":"#VALUE!"}},{"$f":"+CF!M47","v":{"$error":"#VALUE!"}},{"$f":"+CF!N47","v":{"$error":"#VALUE!"}},null,{"$f":"+CF!P47","v":{"$error":"#VALUE!"}},{"$f":"+CF!Q47","v":{"$error":"#VALUE!"}},{"$f":"+CF!R47","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(R43/Q43-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R43/P43-1,\"n/a\")","v":"n/a"},null,{"$f":"+CF!V47","v":{"$error":"#VALUE!"}},{"$f":"+CF!W47","v":{"$error":"#VALUE!"}},{"$f":"+CF!X47","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(X43/W43-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X43/V43-1,\"n/a\")","v":"n/a"}]
[]
[null,"Schuldendeckungsfähigkeit"]
[]
[null,"EBITDA-Zinsdeckungsgrad",null,{"$f":"IFERROR('PL-tc'!D631/-'PL-tc'!D697,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR('PL-tc'!E631/-'PL-tc'!E697,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR('PL-tc'!F631/-'PL-tc'!F697,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR('PL-tc'!G631/-'PL-tc'!G697,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR('PL-tc'!H631/-'PL-tc'!H697,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR('PL-tc'!I631/-'PL-tc'!I697,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR('PL-tc'!J631/-'PL-tc'!J697,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR('PL-tc'!K631/-'PL-tc'!K697,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR('PL-tc'!L631/-'PL-tc'!L697,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR('PL-tc'!M631/-'PL-tc'!M697,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR('PL-tc'!N631/-'PL-tc'!N697,0)","v":{"v":0,"d":"0%"}},null,{"$f":"IFERROR('PL-tc'!P631/-'PL-tc'!P697,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR('PL-tc'!Q631/-'PL-tc'!Q697,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR('PL-tc'!R631/-'PL-tc'!R697,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(R47/Q47-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R47/P47-1,\"n/a\")","v":"n/a"},null,{"$f":"IFERROR('PL-tc'!V631/-'PL-tc'!V697,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR('PL-tc'!W631/-'PL-tc'!W697,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR('PL-tc'!X631/-'PL-tc'!X697,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(X47/W47-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X47/V47-1,\"n/a\")","v":"n/a"}]
[]
[null,"Verschuldungsgrad",null,{"$f":"IFERROR(Balance!D354/Balance!D270,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(Balance!E354/Balance!E270,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(Balance!F354/Balance!F270,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(Balance!G354/Balance!G270,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(Balance!H354/Balance!H270,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(Balance!I354/Balance!I270,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(Balance!J354/Balance!J270,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(Balance!K354/Balance!K270,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(Balance!L354/Balance!L270,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(Balance!M354/Balance!M270,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(Balance!N354/Balance!N270,0)","v":{"v":0,"d":"0%"}},null,{"$f":"IFERROR(Balance!P354/Balance!P270,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(Balance!Q354/Balance!Q270,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(Balance!R354/Balance!R270,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(R49/Q49-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R49/P49-1,\"n/a\")","v":"n/a"},null,{"$f":"IFERROR(Balance!V354/Balance!V270,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(Balance!W354/Balance!W270,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(Balance!X354/Balance!X270,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(X49/W49-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X49/V49-1,\"n/a\")","v":"n/a"}]
[]
[null,"Dynamischer Verschuldungsgrad",null,{"$f":"IFERROR(-Balance!D354/CF!D47,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(-Balance!E354/CF!E47,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(-Balance!F354/CF!F47,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(-Balance!G354/CF!G47,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(-Balance!H354/CF!H47,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(-Balance!I354/CF!I47,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(-Balance!J354/CF!J47,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(-Balance!K354/CF!K47,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(-Balance!L354/CF!L47,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(-Balance!M354/CF!M47,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(-Balance!N354/CF!N47,0)","v":{"v":0,"d":"0%"}},null,{"$f":"IFERROR(-Balance!P354/CF!P47,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(-Balance!Q354/CF!Q47,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(-Balance!R354/CF!R47,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(R51/Q51-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R51/P51-1,\"n/a\")","v":"n/a"},null,{"$f":"IFERROR(-Balance!V354/CF!V47,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(-Balance!W354/CF!W47,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(-Balance!X354/CF!X47,0)","v":{"v":0,"d":"0%"}},{"$f":"IFERROR(X51/W51-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X51/V51-1,\"n/a\")","v":"n/a"}]
[]
[null,"Operativer Cashflow zur Verschuldung",null,{"$f":"+CF!D29/-Balance!D354","v":{"$error":"#VALUE!"}},{"$f":"+CF!E29/-Balance!E354","v":{"$error":"#VALUE!"}},{"$f":"+CF!F29/-Balance!F354","v":{"$error":"#VALUE!"}},{"$f":"+CF!G29/-Balance!G354","v":{"$error":"#VALUE!"}},{"$f":"+CF!H29/-Balance!H354","v":{"$error":"#VALUE!"}},{"$f":"+CF!I29/-Balance!I354","v":{"$error":"#VALUE!"}},{"$f":"+CF!J29/-Balance!J354","v":{"$error":"#VALUE!"}},{"$f":"+CF!K29/-Balance!K354","v":{"$error":"#VALUE!"}},{"$f":"+CF!L29/-Balance!L354","v":{"$error":"#VALUE!"}},{"$f":"+CF!M29/-Balance!M354","v":{"$error":"#VALUE!"}},{"$f":"+CF!N29/-Balance!N354","v":{"$error":"#VALUE!"}},null,{"$f":"+CF!P29/-Balance!P354","v":{"$error":"#VALUE!"}},{"$f":"+CF!Q29/-Balance!Q354","v":{"$error":"#VALUE!"}},{"$f":"+CF!R29/-Balance!R354","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(R53/Q53-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R53/P53-1,\"n/a\")","v":"n/a"},null,{"$f":"+CF!V29/-Balance!V354","v":{"$error":"#VALUE!"}},{"$f":"+CF!W29/-Balance!W354","v":{"$error":"#VALUE!"}},{"$f":"+CF!X29/-Balance!X354","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(X53/W53-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X53/V53-1,\"n/a\")","v":"n/a"}]
[]
[null,"Free Cashflow zur Verschuldung",null,{"$f":"+CF!D47/-Balance!D354","v":{"$error":"#VALUE!"}},{"$f":"+CF!E47/-Balance!E354","v":{"$error":"#VALUE!"}},{"$f":"+CF!F47/-Balance!F354","v":{"$error":"#VALUE!"}},{"$f":"+CF!G47/-Balance!G354","v":{"$error":"#VALUE!"}},{"$f":"+CF!H47/-Balance!H354","v":{"$error":"#VALUE!"}},{"$f":"+CF!I47/-Balance!I354","v":{"$error":"#VALUE!"}},{"$f":"+CF!J47/-Balance!J354","v":{"$error":"#VALUE!"}},{"$f":"+CF!K47/-Balance!K354","v":{"$error":"#VALUE!"}},{"$f":"+CF!L47/-Balance!L354","v":{"$error":"#VALUE!"}},{"$f":"+CF!M47/-Balance!M354","v":{"$error":"#VALUE!"}},{"$f":"+CF!N47/-Balance!N354","v":{"$error":"#VALUE!"}},null,{"$f":"+CF!P47/-Balance!P354","v":{"$error":"#VALUE!"}},{"$f":"+CF!Q47/-Balance!Q354","v":{"$error":"#VALUE!"}},{"$f":"+CF!R47/-Balance!R354","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(R55/Q55-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(R55/P55-1,\"n/a\")","v":"n/a"},null,{"$f":"+CF!V47/-Balance!V354","v":{"$error":"#VALUE!"}},{"$f":"+CF!W47/-Balance!W354","v":{"$error":"#VALUE!"}},{"$f":"+CF!X47/-Balance!X354","v":{"$error":"#VALUE!"}},{"$f":"IFERROR(X55/W55-1,\"n/a\")","v":"n/a"},{"$f":"IFERROR(X55/V55-1,\"n/a\")","v":"n/a"}]
[]
[null,"Kapitalstruktur"]
[]
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[null,{"$f":"+Balance!B32","v":"59 Grundstücksanteil häusl. Arbeitszimmer"}]
[null,{"$f":"+Balance!B33","v":"60 Grundstücksgleiche Rechte ohne Bauten"}]
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[null,{"$f":"+Balance!B35","v":"70 Grundstücksgleiche Rechte"}]
[null,{"$f":"+Balance!B36","v":"75 Grundstücke mit Substanzverzehr"}]
[null,{"$f":"+Balance!B37","v":"80 Bauten auf eigenen Grundstücken"}]
[null,{"$f":"+Balance!B38","v":"85 Grundstückswert bebauter Grundstücke"}]
[null,{"$f":"+Balance!B39","v":"90 Geschäftsbauten (eigene Grundstücke)"}]
[null,{"$f":"+Balance!B40","v":"100 Fabrikbauten (eigene Grundstücke)"}]
[null,{"$f":"+Balance!B41","v":"110 Garagen (eigene Grst., Geschäftsbauten)"}]
[null,{"$f":"+Balance!B42","v":"111 Außenanlagen (eigene Grst., Geschäftsb.)"}]
[null,{"$f":"+Balance!B43","v":"112 Hof-, Wegebefestig (eig Grst,Geschäftsb)"}]
[null,{"$f":"+Balance!B44","v":"113 Einrichtungen (eigene Grst.,Geschäftsb.)"}]
[null,{"$f":"+Balance!B45","v":"115 Andere Bauten (eigene Grundstücke)"}]
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[null,{"$f":"+Balance!B47","v":"145 Garagen (eigene Grundst., Wohnbauten)"}]
[null,{"$f":"+Balance!B48","v":"146 Außenanlagen (eigene Grst., Wohnbauten)"}]
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[null,{"$f":"+Balance!B53","v":"165 Geschäftsbauten (fremde Grundstücke)"}]
[null,{"$f":"+Balance!B54","v":"170 Fabrikbauten (fremde Grundstücke)"}]
[null,{"$f":"+Balance!B55","v":"175 Garagen (fremde Grst., Geschäftsbauten)"}]
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[null,{"$f":"+Balance!B57","v":"177 Hof-, Wegebefestig (frd Grst,Geschäftsb)"}]
[null,{"$f":"+Balance!B58","v":"178 Einrichtungen (fremde Grst.,Geschäftsb.)"}]
[null,{"$f":"+Balance!B59","v":"179 Andere Bauten (fremde Grundstücke)"}]
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[null,{"$f":"+Balance!B61","v":"191 Garagen (fremde Grundstücke, Wohnbauten)"}]
[null,{"$f":"+Balance!B62","v":"192 Außenanlagen (fremde Grundstücke,Wohnb.)"}]
[null,{"$f":"+Balance!B63","v":"193 Hof-, Wegebefestigung (frd Grst.,Wohnb.)"}]
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[]
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[null,"Loan 2"]
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[]
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[]
[null,"Loan 4"]
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[]
[null,"Loan 5"]
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[]
[null,"Loan 6"]
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[null,"Umsatzerlöse ",{"$f":"+'PL-tc'!R5-'PL-tc'!P5","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!R5-'PL-tc'!Q5","v":{"$error":"#VALUE!"}},null,{"$f":"+masterfile!C1212","v":"Umsatzerlöse Software"},{"$f":"+'PL-tc'!D5*'pc-dist'!$C$3","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!E5*'pc-dist'!$C$16","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!F5*'pc-dist'!$C$29","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!G5*'pc-dist'!$C$42","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!H5*'pc-dist'!$C$55","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!I5*'pc-dist'!$C$68","v":{"$error":"#VALUE!"}}]
[null,"Δ fertigen und unfertigen Erzeugnisse",{"$f":"+'PL-tc'!R114-'PL-tc'!P114","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!R114-'PL-tc'!Q114","v":{"$error":"#VALUE!"}},null,{"$f":"+masterfile!C1213","v":"Umsatzerlöse Customization"},{"$f":"+'PL-tc'!D5*'pc-dist'!$D$3","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!E5*'pc-dist'!$D$16","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!F5*'pc-dist'!$D$29","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!G5*'pc-dist'!$D$42","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!H5*'pc-dist'!$D$55","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!I5*'pc-dist'!$D$68","v":{"$error":"#VALUE!"}}]
[null,"Andere aktivierte Eigenleistungen",{"$f":"+'PL-tc'!R121-'PL-tc'!P121","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!R121-'PL-tc'!Q121","v":{"$error":"#VALUE!"}},null,{"$f":"+masterfile!C1214","v":"Umsatzerlöse Schulung, Wartung & Support"},{"$f":"+'PL-tc'!D5*'pc-dist'!$E$3","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!E5*'pc-dist'!$E$16","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!F5*'pc-dist'!$E$29","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!G5*'pc-dist'!$E$42","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!H5*'pc-dist'!$E$55","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!I5*'pc-dist'!$E$68","v":{"$error":"#VALUE!"}}]
[null,"Sonstige betriebliche Erträge (SBE)",{"$f":"+'PL-tc'!R126-'PL-tc'!P126","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!R126-'PL-tc'!Q126","v":{"$error":"#VALUE!"}},null,{"$f":"+masterfile!C1215","v":"Umsatzerlöse Hardware"},{"$f":"+'PL-tc'!D5*'pc-dist'!$F$3","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!E5*'pc-dist'!$F$16","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!F5*'pc-dist'!$F$29","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!G5*'pc-dist'!$F$42","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!H5*'pc-dist'!$F$55","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!I5*'pc-dist'!$F$68","v":{"$error":"#VALUE!"}}]
[null,"Materialaufwand",{"$f":"+'PL-tc'!R218-'PL-tc'!P218","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!R218-'PL-tc'!Q218","v":{"$error":"#VALUE!"}},null,{"$f":"+masterfile!C1216","v":"Umsatzerlöse Sonstiges"},{"$f":"+'PL-tc'!D5*'pc-dist'!$G$3","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!E5*'pc-dist'!$G$16","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!F5*'pc-dist'!$G$29","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!G5*'pc-dist'!$G$42","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!H5*'pc-dist'!$G$55","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!I5*'pc-dist'!$G$68","v":{"$error":"#VALUE!"}}]
[null,"Personalaufwand",{"$f":"+'PL-tc'!R366-'PL-tc'!P366","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!R366-'PL-tc'!Q366","v":{"$error":"#VALUE!"}}]
[null,"Sonstige betriebliche Aufwendungen (SBA)",{"$f":"+'PL-tc'!R421-'PL-tc'!P421","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!R421-'PL-tc'!Q421","v":{"$error":"#VALUE!"}},null,"Cashflow",{"$f":"+G2","v":2017},{"$f":"+H2","v":2018},2019,2020,2021,{"$f":"+CF!R2","v":2022},{"$f":"+CF!J2","v":2023},{"$f":"+CF!K2","v":2024},{"$f":"+CF!L2","v":2025},{"$f":"+CF!M2","v":2026},{"$f":"+CF!N2","v":2027}]
[null,"Abschreibungen",{"$f":"+'PL-tc'!R633-'PL-tc'!P633","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!R633-'PL-tc'!Q633","v":{"$error":"#VALUE!"}},null,null,{"$f":"+G3","v":"PY"},{"$f":"+H3","v":"PY"},"PY","PY","PY",{"$f":"+CF!R3","v":"A YTD"},{"$f":"+CF!J3","v":"B"},{"$f":"+CF!K3","v":"B"},{"$f":"+CF!L3","v":"B"},{"$f":"+CF!M3","v":"B"},{"$f":"+CF!N3","v":"B"}]
[null,"Finanzergebnis",{"$f":"+'PL-tc'!R673-'PL-tc'!P673","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!R673-'PL-tc'!Q673","v":{"$error":"#VALUE!"}},null,{"$f":"+CF!$B$29","v":"Operativer Cash-Flow "},{"$f":"+CF!D$29","v":{"$error":"#VALUE!"}},{"$f":"+CF!E$29","v":{"$error":"#VALUE!"}},{"$f":"+CF!F$29","v":{"$error":"#VALUE!"}},{"$f":"+CF!G$29","v":{"$error":"#VALUE!"}},{"$f":"+CF!H$29","v":{"$error":"#VALUE!"}},{"$f":"+CF!R$29","v":{"$error":"#VALUE!"}},{"$f":"+CF!J$29","v":{"$error":"#VALUE!"}},{"$f":"+CF!K$29","v":{"$error":"#VALUE!"}},{"$f":"+CF!L$29","v":{"$error":"#VALUE!"}},{"$f":"+CF!M$29","v":{"$error":"#VALUE!"}},{"$f":"+CF!N$29","v":{"$error":"#VALUE!"}}]
[null,"Steuern",{"$f":"+'PL-tc'!R738+'PL-tc'!R759-'PL-tc'!P738-'PL-tc'!P759","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!R738+'PL-tc'!R759-'PL-tc'!Q738-'PL-tc'!Q759","v":{"$error":"#VALUE!"}},null,{"$f":"+CF!$B$34","v":"Cash-Flow aus Investitionen und Zuschüssen"},{"$f":"+CF!D$34","v":{"$error":"#VALUE!"}},{"$f":"+CF!E$34","v":{"$error":"#VALUE!"}},{"$f":"+CF!F$34","v":{"$error":"#VALUE!"}},{"$f":"+CF!G$34","v":{"$error":"#VALUE!"}},{"$f":"+CF!H$34","v":{"$error":"#VALUE!"}},{"$f":"+CF!R$34","v":0},{"$f":"+CF!J$34","v":{"$error":"#VALUE!"}},{"$f":"+CF!K$34","v":{"$error":"#VALUE!"}},{"$f":"+CF!L$34","v":{"$error":"#VALUE!"}},{"$f":"+CF!M$34","v":{"$error":"#VALUE!"}},{"$f":"+CF!N$34","v":{"$error":"#VALUE!"}}]
[null,"Ergebnis",{"$f":"+'PL-tc'!R769","v":{"$error":"#VALUE!"}},{"$f":"+'PL-tc'!R769","v":{"$error":"#VALUE!"}},null,{"$f":"+CF!$B$38","v":"Cash-Flow aus Tilgungen"},{"$f":"+CF!D$38","v":-150},{"$f":"+CF!E$38","v":-150},{"$f":"+CF!F$38","v":-150},{"$f":"+CF!G$38","v":-150},{"$f":"+CF!H$38","v":-150},{"$f":"+CF!R$38","v":-150},{"$f":"+CF!J$38","v":-100},{"$f":"+CF!K$38","v":0},{"$f":"+CF!L$38","v":0},{"$f":"+CF!M$38","v":0},{"$f":"+CF!N$38","v":0}]
[{"$nulls":5},{"$f":"+CF!$B$45","v":"Cash-Flow aus Darlehen und Rücklagen"},{"$f":"+CF!D$45","v":{"v":2000,"d":"2,000"}},{"$f":"+CF!E$45","v":{"$error":"#VALUE!"}},{"$f":"+CF!F$45","v":{"$error":"#VALUE!"}},{"$f":"+CF!G$45","v":{"$error":"#VALUE!"}},{"$f":"+CF!H$45","v":{"$error":"#VALUE!"}},{"$f":"+CF!R$45","v":{"$error":"#VALUE!"}},{"$f":"+CF!J$45","v":{"$error":"#VALUE!"}},{"$f":"+CF!K$45","v":{"$error":"#VALUE!"}},{"$f":"+CF!L$45","v":{"$error":"#VALUE!"}},{"$f":"+CF!M$45","v":{"$error":"#VALUE!"}},{"$f":"+CF!N$45","v":{"$error":"#VALUE!"}}]
[{"$nulls":5},{"$f":"+CF!$B$51","v":"Cash nach Kassenänderung"},{"$f":"+CF!D$51","v":{"$error":"#VALUE!"}},{"$f":"+CF!E$51","v":{"$error":"#VALUE!"}},{"$f":"+CF!F$51","v":{"$error":"#VALUE!"}},{"$f":"+CF!G$51","v":{"$error":"#VALUE!"}},{"$f":"+CF!H$51","v":{"$error":"#VALUE!"}},{"$f":"+CF!$R$51","v":{"$error":"#VALUE!"}},{"$f":"+CF!J$51","v":{"$error":"#VALUE!"}},{"$f":"+CF!K$51","v":{"$error":"#VALUE!"}},{"$f":"+CF!L$51","v":{"$error":"#VALUE!"}},{"$f":"+CF!M$51","v":{"$error":"#VALUE!"}},{"$f":"+CF!N$51","v":{"$error":"#VALUE!"}}]

{"sheet":"dict","index":21,"n_rows":1737,"n_cols":3,"rows_kept":1737}
["DE","EN","Aktuell"]
["Fällige Einzahlung auf Geschäftsanteile",null,{"$f":"+A2","v":"Fällige Einzahlung auf Geschäftsanteile"}]
["Konzessionen,Rechte, entgeltl. erworben",null,{"$f":"+A3","v":"Konzessionen,Rechte, entgeltl. erworben"}]
["Konzessionen, entgeltl. erworben",null,"Konzessionen, entgeltl. erworben"]
["Gew. Schutzrechte, entgeltl. erworben",null,"Gew. Schutzrechte, entgeltl. erworben"]
["Ähnl. Rechte, Werte, entgeltl. erworben",null,"Ähnl. Rechte, Werte, entgeltl. erworben"]
["EDV-Software, entgeltl. erworben",null,"EDV-Software, entgeltl. erworben"]
["Lizenz gew. Schutzrechte,entg.erworben",null,"Lizenz gew. Schutzrechte,entg.erworben"]
["Geschäfts- oder Firmenwert",null,"Geschäfts- oder Firmenwert"]
["Anzahlungen auf Geschäfts-, Firmenwert",null,"Anzahlungen auf Geschäfts-, Firmenwert"]
["Anzahlungen immaterielle VermG",null,"Anzahlungen immaterielle VermG"]
["Verschmelzungsmehrwert",null,"Verschmelzungsmehrwert"]
["Selbst geschaffene immaterielle VermG.",null,"Selbst geschaffene immaterielle VermG."]
["EDV-Software, selbst geschaffen",null,"EDV-Software, selbst geschaffen"]
["Lizenzen, Franchise, selbst geschaffen",null,"Lizenzen, Franchise, selbst geschaffen"]
["Konzessionen, Schutzr.,selbst geschaffen",null,"Konzessionen, Schutzr.,selbst geschaffen"]
["Rezepte, Verfahren, selbst geschaffen",null,"Rezepte, Verfahren, selbst geschaffen"]
["Immat. Vermögensgegenst. in Entwicklung",null,"Immat. Vermögensgegenst. in Entwicklung"]
["Grundstücke,grndst.Rechte und Bauten",null,"Grundstücke,grndst.Rechte und Bauten"]
["Grundstücksanteil häusl. Arbeitszimmer",null,"Grundstücksanteil häusl. Arbeitszimmer"]
["Grundstücksgleiche Rechte ohne Bauten",null,"Grundstücksgleiche Rechte ohne Bauten"]
["Unbebaute Grundstücke",null,"Unbebaute Grundstücke"]
["Grundstücksgleiche Rechte",null,"Grundstücksgleiche Rechte"]
["Grundstücke mit Substanzverzehr",null,"Grundstücke mit Substanzverzehr"]
["Anzahlungen auf Grund und Boden",null,"Anzahlungen auf Grund und Boden"]
["Bauten auf eigenen Grundstücken",null,"Bauten auf eigenen Grundstücken"]
["Grundstückswert bebauter Grundstücke",null,"Grundstückswert bebauter Grundstücke"]
["Geschäftsbauten (eigene Grundstücke)",null,"Geschäftsbauten (eigene Grundstücke)"]
["Fabrikbauten (eigene Grundstücke)",null,"Fabrikbauten (eigene Grundstücke)"]
["Garagen (eigene Grst., Geschäftsbauten)",null,"Garagen (eigene Grst., Geschäftsbauten)"]
["Außenanlagen (eigene Grst., Geschäftsb.)",null,"Außenanlagen (eigene Grst., Geschäftsb.)"]
["Hof-, Wegebefestig (eig Grst,Geschäftsb)",null,"Hof-, Wegebefestig (eig Grst,Geschäftsb)"]
["Einrichtungen (eigene Grst.,Geschäftsb.)",null,"Einrichtungen (eigene Grst.,Geschäftsb.)"]
["Andere Bauten (eigene Grundstücke)",null,"Andere Bauten (eigene Grundstücke)"]
["Geschäfts-,Fabrik-u.and. Bauten im Bau",null,"Geschäfts-,Fabrik-u.and. Bauten im Bau"]
["Anzahlg.Bauten auf eigenen Grundstücken",null,"Anzahlg.Bauten auf eigenen Grundstücken"]
["Wohnbauten (eigene Grundstücke)",null,"Wohnbauten (eigene Grundstücke)"]
["Garagen (eigene Grundst., Wohnbauten)",null,"Garagen (eigene Grundst., Wohnbauten)"]
["Außenanlagen (eigene Grst., Wohnbauten)",null,"Außenanlagen (eigene Grst., Wohnbauten)"]
["Hof-, Wegebefestig (eig Grst,Wohnbauten)",null,"Hof-, Wegebefestig (eig Grst,Wohnbauten)"]
["Einrichtungen (eigene Grst., Wohnbauten)",null,"Einrichtungen (eigene Grst., Wohnbauten)"]
["Gebäudeteil häusliches Arbeitszimmer",null,"Gebäudeteil häusliches Arbeitszimmer"]
["Wohnbauten im Bau eigenen Grundstücken",null,"Wohnbauten im Bau eigenen Grundstücken"]
["Anzahlg. Wohnbauten auf eig.Grundstücken",null,"Anzahlg. Wohnbauten auf eig.Grundstücken"]
["Bauten auf fremden Grundstücken",null,"Bauten auf fremden Grundstücken"]
["Geschäftsbauten (fremde Grundstücke)",null,"Geschäftsbauten (fremde Grundstücke)"]
["Fabrikbauten (fremde Grundstücke)",null,"Fabrikbauten (fremde Grundstücke)"]
["Garagen (fremde Grst., Geschäftsbauten)",null,"Garagen (fremde Grst., Geschäftsbauten)"]
["Außenanlagen (fremde Grst.,Geschäftsb.)",null,"Außenanlagen (fremde Grst.,Geschäftsb.)"]
["Hof-, Wegebefestig (frd Grst,Geschäftsb)",null,"Hof-, Wegebefestig (frd Grst,Geschäftsb)"]
["Einrichtungen (fremde Grst.,Geschäftsb.)",null,"Einrichtungen (fremde Grst.,Geschäftsb.)"]
["Andere Bauten (fremde Grundstücke)",null,"Andere Bauten (fremde Grundstücke)"]
["Geschäfts-,Fabrik-u.and. Bauten im Bau",null,"Geschäfts-,Fabrik-u.and. Bauten im Bau"]
["Anzahlg. auf Bauten fremd. Grundstücken",null,"Anzahlg. auf Bauten fremd. Grundstücken"]
["Wohnbauten (fremde Grundstücke)",null,"Wohnbauten (fremde Grundstücke)"]
["Garagen (fremde Grundstücke, Wohnbauten)",null,"Garagen (fremde Grundstücke, Wohnbauten)"]
["Außenanlagen (fremde Grundstücke,Wohnb.)",null,"Außenanlagen (fremde Grundstücke,Wohnb.)"]
["Hof-, Wegebefestigung (frd Grst.,Wohnb.)",null,"Hof-, Wegebefestigung (frd Grst.,Wohnb.)"]
["Einrichtungen (fremde Grundst., Wohnb.)",null,"Einrichtungen (fremde Grundst., Wohnb.)"]
["Wohnbauten im Bau fremden Grundstücken",null,"Wohnbauten im Bau fremden Grundstücken"]
["Anzahlungen a. Wohnbauten a. fremd. Gr.",null,"Anzahlungen a. Wohnbauten a. fremd. Gr."]
["Technische Anlagen und Maschinen",null,"Technische Anlagen und Maschinen"]
["Maschinen",null,"Maschinen"]
["Maschinengebundene Werkzeuge",null,"Maschinengebundene Werkzeuge"]
["Technische Anlagen",null,"Technische Anlagen"]
["Transportanlagen und Ähnliches",null,"Transportanlagen und Ähnliches"]
["Betriebsvorrichtungen",null,{"$f":"+A67","v":"Betriebsvorrichtungen"}]
["Technische Anlagen und Maschinen im Bau",null,"Technische Anlagen und Maschinen im Bau"]
["Anzahlungen auf technische Anlagen",null,"Anzahlungen auf technische Anlagen"]
["Betriebs- und Geschäftsausstattung",null,"Betriebs- und Geschäftsausstattung"]
["Andere Anlagen",null,"Andere Anlagen"]
["Pkw",null,"Pkw"]
["Lkw",null,"Lkw"]
["Sonstige Transportmittel",null,"Sonstige Transportmittel"]
["Betriebsausstattung",null,"Betriebsausstattung"]
["Geschäftsausstattung",null,"Geschäftsausstattung"]
["Büroeinrichtung",null,"Büroeinrichtung"]
["Ladeneinrichtung",null,"Ladeneinrichtung"]
["Werkzeuge",null,"Werkzeuge"]
["Einbauten in fremde Grundstücke",null,"Einbauten in fremde Grundstücke"]
["Gerüst- und Schalungsmaterial",null,"Gerüst- und Schalungsmaterial"]
["Geringwertige Wirtschaftsgüter",null,"Geringwertige Wirtschaftsgüter"]
["Wirtschaftsgüter (Sammelposten)",null,"Wirtschaftsgüter (Sammelposten)"]
["Sonstige Betriebs-u.Gesch.ausstattung",null,"Sonstige Betriebs-u.Gesch.ausstattung"]
["Betriebs- u. Gesch.ausstattung im Bau",null,"Betriebs- u. Gesch.ausstattung im Bau"]
["Anzahlung Betriebs- u. Gesch.ausstattung",null,"Anzahlung Betriebs- u. Gesch.ausstattung"]
["Anteile an verbundenen Unternehmen (AV)",null,"Anteile an verbundenen Unternehmen (AV)"]
["Anteile an verbundenen UN, PersG (AV)",null,"Anteile an verbundenen UN, PersG (AV)"]
["Anteile an verbundenen UN, KapG (AV)",null,"Anteile an verbundenen UN, KapG (AV)"]
["Anteile an herrsch. Gesell., KapG (AV)",null,"Anteile an herrsch. Gesell., KapG (AV)"]
["Anteile a. herrschend. Gesellschaft (AV)",null,"Anteile a. herrschend. Gesellschaft (AV)"]
["Ausleihungen an verbundene Unternehmen",null,"Ausleihungen an verbundene Unternehmen"]
["Ausleihungen an verbundene UN, PersG",null,"Ausleihungen an verbundene UN, PersG"]
["Ausleihungen an verbundene UN, KapG",null,"Ausleihungen an verbundene UN, KapG"]
["Ausleihungen an verbundene UN, EinzelUN",null,"Ausleihungen an verbundene UN, EinzelUN"]
["Anteile an herrsch. Gesell., PersG (AV)",null,"Anteile an herrsch. Gesell., PersG (AV)"]
["Beteiligungen",null,"Beteiligungen"]
["Typisch stille Beteiligungen",null,"Typisch stille Beteiligungen"]
["Atypische stille Beteiligungen",null,"Atypische stille Beteiligungen"]
["Beteiligungen an Kapitalgesellschaft",null,"Beteiligungen an Kapitalgesellschaft"]
["Beteiligungen an Personengesellschaft",null,"Beteiligungen an Personengesellschaft"]
["Beteiligung GmbH&Co.an Komplementär-GmbH",null,"Beteiligung GmbH&Co.an Komplementär-GmbH"]
["Ausleih. an UN mit Beteiligungsverh.",null,"Ausleih. an UN mit Beteiligungsverh."]
["Ausleihungen an UN mit Beteilig., PersG",null,"Ausleihungen an UN mit Beteilig., PersG"]
["Ausleihungen an UN mit Beteilig., KapG",null,"Ausleihungen an UN mit Beteilig., KapG"]
["Wertpapiere des Anlagevermögens",null,"Wertpapiere des Anlagevermögens"]
["Wertpapiere mit Gewinnbeteil.ansprüch.",null,"Wertpapiere mit Gewinnbeteil.ansprüch."]
["Festverzinsliche Wertpapiere",null,"Festverzinsliche Wertpapiere"]
["Anteile GmbH & Co. an Komplementär-GmbH",null,"Anteile GmbH & Co. an Komplementär-GmbH"]
["Übrige sonstige Ausleihungen",null,"Übrige sonstige Ausleihungen"]
["Darlehen (Finanzanlagen)",null,"Darlehen (Finanzanlagen)"]
["Genossenschaftsanteile z.lfr.Verbleib",null,"Genossenschaftsanteile z.lfr.Verbleib"]
["Ausleihungen an Gesellschafter",null,"Ausleihungen an Gesellschafter"]
["Ausleihungen an GmbH-Gesellschafter",null,"Ausleihungen an GmbH-Gesellschafter"]
["Ausleih. an stille Gesellschafter",null,"Ausleih. an stille Gesellschafter"]
["Ausleih. an persönlich haftende Ges.er",null,"Ausleih. an persönlich haftende Ges.er"]
["Ausleihungen an Kommanditisten",null,"Ausleihungen an Kommanditisten"]
["Ausleihungen an nahe stehende Personen",null,"Ausleihungen an nahe stehende Personen"]
["LV-Rückdeckungsansprüche z.lfr.Verbl.",null,"LV-Rückdeckungsansprüche z.lfr.Verbl."]
["Anleihen, nicht konvertibel",null,"Anleihen, nicht konvertibel"]
["Anleihen, nicht konvertibel (b. 1 Jahr)",null,"Anleihen, nicht konvertibel (b. 1 Jahr)"]
["Anleihen, nicht konvertibel (1-5 Jahre)",null,"Anleihen, nicht konvertibel (1-5 Jahre)"]
["Anleihen, nicht konvertibel (g.5 Jahre)",null,"Anleihen, nicht konvertibel (g.5 Jahre)"]
["Anleihen konvertibel",null,"Anleihen konvertibel"]
["Anleihen konvertibel(bis 1 Jahr)",null,"Anleihen konvertibel(bis 1 Jahr)"]
["Anleihen konvertibel(1-5 Jahre)",null,"Anleihen konvertibel(1-5 Jahre)"]
["Anleihen konvertibel(größer 5 Jahre)",null,"Anleihen konvertibel(größer 5 Jahre)"]
["Verbindlichkeiten gg. Kreditinstituten",null,"Verbindlichkeiten gg. Kreditinstituten"]
["Verbindlichkeiten Kreditinstitut(b.1J)",null,"Verbindlichkeiten Kreditinstitut(b.1J)"]
["Verbindlichkeiten Kreditinstitut(1-5J)",null,"Verbindlichkeiten Kreditinstitut(1-5J)"]
["Verbindlichkeiten Kreditinstitut(g.5J)",null,{"$f":"+A131","v":"Verbindlichkeiten Kreditinstitut(g.5J)"}]
["TZ-Verbindlichkeit. gg. Kreditinstituten",null,"TZ-Verbindlichkeit. gg. Kreditinstituten"]
["TZ-Verbindlichkeit. Kreditinstitut(b.1J)",null,"TZ-Verbindlichkeit. Kreditinstitut(b.1J)"]
["TZ-Verbindlichkeit. Kreditinstitut(1-5J)",null,"TZ-Verbindlichkeit. Kreditinstitut(1-5J)"]
["TZ-Verbindlichkeit. Kreditinstitut(g.5J)",null,"TZ-Verbindlichkeit. Kreditinstitut(g.5J)"]
["Verb.g.Kred.inst.,vor Rlz-Differenzierg",null,"Verb.g.Kred.inst.,vor Rlz-Differenzierg"]
["Gegenkonto bei Aufteilung Kto 0690-98",null,"Gegenkonto bei Aufteilung Kto 0690-98"]
["Verbindlichk.gegenüber verbundenen UN",null,"Verbindlichk.gegenüber verbundenen UN"]
["Verbindlichkeit. gg.verbundene UN(b.1 J)",null,"Verbindlichkeit. gg.verbundene UN(b.1 J)"]
["Verbindlichkeit. gg.verbundene UN(1-5 J)",null,"Verbindlichkeit. gg.verbundene UN(1-5 J)"]
["Verbindlichkeit. gg.verbundene UN(g.5 J)",null,"Verbindlichkeit. gg.verbundene UN(g.5 J)"]
["Verbindl. gg.UN mit Beteiligungsverh.",null,"Verbindl. gg.UN mit Beteiligungsverh."]
["Verbindl. gg.UN mit Beteiligg.verh. b.1J",null,"Verbindl. gg.UN mit Beteiligg.verh. b.1J"]
["Verbindl. gg.UN mit Beteiligg.verh. 1-5J",null,"Verbindl. gg.UN mit Beteiligg.verh. 1-5J"]
["Verbindl. gg.UN mit Beteiligg.verh. g.5J",null,"Verbindl. gg.UN mit Beteiligg.verh. g.5J"]
["Verbindlichkeit.gg. Gesellschaftern",null,"Verbindlichkeit.gg. Gesellschaftern"]
["Verbindlichkeit.gg. Gesellschaftern b.1J",null,"Verbindlichkeit.gg. Gesellschaftern b.1J"]
["Verbindlichkeit.gg. Gesellschaftern 1-5J",null,"Verbindlichkeit.gg. Gesellschaftern 1-5J"]
["Verbindlichkeit.gg. Gesellschaftern g.5J",null,"Verbindlichkeit.gg. Gesellschaftern g.5J"]
["Verb.gg.Gesellschaftern off.Ausschüttg.",null,"Verb.gg.Gesellschaftern off.Ausschüttg."]
["Verb.ggü.typ.stillen Gesellschaftern",null,"Verb.ggü.typ.stillen Gesellschaftern"]
["Verb.ggü.typ.stillen Gesellsch.(b.1J)",null,"Verb.ggü.typ.stillen Gesellsch.(b.1J)"]
["Verb.ggü.typ.stillen Gesellsch.(1-5J)",null,"Verb.ggü.typ.stillen Gesellsch.(1-5J)"]
["Verb.ggü.typ.stillen Gesellsch.(g.5J)",null,"Verb.ggü.typ.stillen Gesellsch.(g.5J)"]
["Verb.ggü.atyp.stillen Gesellschaftern",null,"Verb.ggü.atyp.stillen Gesellschaftern"]
["Verb.ggü.atyp.stillen Gesellsch.(b.1J)",null,"Verb.ggü.atyp.stillen Gesellsch.(b.1J)"]
["Verb.ggü.atyp.stillen Gesellsch.(1-5J)",null,"Verb.ggü.atyp.stillen Gesellsch.(1-5J)"]
["Verb.ggü.atyp.stillen Gesellsch.(g.5J)",null,"Verb.ggü.atyp.stillen Gesellsch.(g.5J)"]
["Partiarische Darlehen",null,"Partiarische Darlehen"]
["Partiarische Darlehen(bis 1 Jahr)",null,"Partiarische Darlehen(bis 1 Jahr)"]
["Partiarische Darlehen(1-5 Jahre)",null,"Partiarische Darlehen(1-5 Jahre)"]
["Partiarische Darlehen(g. 5 Jahre)",null,"Partiarische Darlehen(g. 5 Jahre)"]
["So.Verb.vor Rlz-Differenz.(n.Bilanzier.)",null,"So.Verb.vor Rlz-Differenz.(n.Bilanzier.)"]
["Gegenkonto Aufteilung so.Verbindlichk.",null,"Gegenkonto Aufteilung so.Verbindlichk."]
["Gezeichnetes Kapital",null,"Gezeichnetes Kapital"]
["Kapitalerhöhung aus Gesellschaftsmitteln",null,"Kapitalerhöhung aus Gesellschaftsmitteln"]
["Geschäftsguthaben verbleib. Mitglieder",null,"Geschäftsguthaben verbleib. Mitglieder"]
["Geschäftsguthaben ausscheid.Mitglieder",null,"Geschäftsguthaben ausscheid.Mitglieder"]
["Geschäftsguthaben gekünd. Geschäftsant",null,"Geschäftsguthaben gekünd. Geschäftsant"]
["Fällige Einzahl. Geschäftsant. vermerkt",null,"Fällige Einzahl. Geschäftsant. vermerkt"]
["Gkto.fällige Einzah.Geschäftsant. verm.",null,"Gkto.fällige Einzah.Geschäftsant. verm."]
["Erworbene eigene Anteile",null,"Erworbene eigene Anteile"]
["Ausstehende Einlage nicht eingefordert",null,"Ausstehende Einlage nicht eingefordert"]
["Ausstehende Einlage eingefordert",null,"Ausstehende Einlage eingefordert"]
["Nachschüsse",null,"Nachschüsse"]
["Kapitalrücklage",null,"Kapitalrücklage"]
["Kapitalrücklage/Anteile ü. Nennbetrag",null,"Kapitalrücklage/Anteile ü. Nennbetrag"]
["Kapitalrückl./Ausgabe Schuldverschr.",null,"Kapitalrückl./Ausgabe Schuldverschr."]
["Kapitalrücklage gg.Vorzugsgewährung",null,"Kapitalrücklage gg.Vorzugsgewährung"]
["Kapitalrückl. durch Zuzahlungen in EK",null,"Kapitalrückl. durch Zuzahlungen in EK"]
["Nachschusskapital",null,"Nachschusskapital"]
["Gesetzliche Rücklage",null,"Gesetzliche Rücklage"]
["Gewinnrücklage Erwerb eigener Anteile",null,"Gewinnrücklage Erwerb eigener Anteile"]
["Rücklage Anteile an herrsch. Unternehmen",null,"Rücklage Anteile an herrsch. Unternehmen"]
["Satzungsmäßige Rücklagen",null,"Satzungsmäßige Rücklagen"]
["Andere Ergebnisrücklagen",null,"Andere Ergebnisrücklagen"]
["Gewinnrücklage Übergangsvorschr. BilMoG",null,"Gewinnrücklage Übergangsvorschr. BilMoG"]
["Gewinnrücklage Zuschreibg. Sachanlage",null,"Gewinnrücklage Zuschreibg. Sachanlage"]
["Andere Gewinnrücklagen",null,"Andere Gewinnrücklagen"]
["Eigenkapitalanteil von Wertaufholungen",null,"Eigenkapitalanteil von Wertaufholungen"]
["Gewinnrücklage Zuschreibg. Finanzanl.",null,"Gewinnrücklage Zuschreibg. Finanzanl."]
["Gewinnrücklage Auflösung SoPo",null,"Gewinnrücklage Auflösung SoPo"]
["Latente Steuern (H) neutrale Verrechnung",null,"Latente Steuern (H) neutrale Verrechnung"]
["Gewinnvortrag vor Verwendung",null,"Gewinnvortrag vor Verwendung"]
["Gewinnvortrag vor Verwendung (KKE)",null,{"$f":"+A195","v":"Gewinnvortrag vor Verwendung (KKE)"}]
["Verlustvortrag vor Verwendung (KKE)",null,"Verlustvortrag vor Verwendung (KKE)"]
["Verlustvortrag vor Verwendung",null,"Verlustvortrag vor Verwendung"]
["Festkapital (VH), EK",null,"Festkapital (VH), EK"]
["Kapital (fester Anteil, nur EU)",null,"Kapital (fester Anteil, nur EU)"]
["Variables Kapital (VH), EK",null,"Variables Kapital (VH), EK"]
["Kapital (variabler Anteil, nur EU)",null,"Kapital (variabler Anteil, nur EU)"]
["Gesellschafter-Darlehen (VH), FK",null,"Gesellschafter-Darlehen (VH), FK"]
["Kommandit-Kapital (TH), EK",null,"Kommandit-Kapital (TH), EK"]
["Verlustausgleichskonto (TH), EK",null,"Verlustausgleichskonto (TH), EK"]
["Gesellschafter-Darlehen (TH), FK",null,"Gesellschafter-Darlehen (TH), FK"]
["Übrige andere Sonderposten",null,"Übrige andere Sonderposten"]
["Steuerfreie Rücklagen nach § 6b EStG",null,"Steuerfreie Rücklagen nach § 6b EStG"]
["Rücklage für Ersatzbeschaffung",null,"Rücklage für Ersatzbeschaffung"]
["SoPo mit Rücklageanteil, Sonder-AfA",null,"SoPo mit Rücklageanteil, Sonder-AfA"]
["Ausgleichsposten Entnahmen § 4g EStG",null,"Ausgleichsposten Entnahmen § 4g EStG"]
["Rücklage für Zuschüsse",null,"Rücklage für Zuschüsse"]
["SoPo Rücklageanteil nach § 7g (5) EStG",null,"SoPo Rücklageanteil nach § 7g (5) EStG"]
["Sonderposten für Zuschüsse Dritter",null,"Sonderposten für Zuschüsse Dritter"]
["Sonderposten für Investitionszulagen",null,"Sonderposten für Investitionszulagen"]
["Pensions-und ähnliche Rückstellungen",null,"Pensions-und ähnliche Rückstellungen"]
["Rückstellung Pensionen zur Saldierung",null,"Rückstellung Pensionen zur Saldierung"]
["Pensionsrückstellungen ggb. Ges.ern",null,"Pensionsrückstellungen ggb. Ges.ern"]
["Rückstellungen für Direktzusagen",null,"Rückstellungen für Direktzusagen"]
["Rückst. Zuschussverpfl. Pens.kasse, LV",null,"Rückst. Zuschussverpfl. Pens.kasse, LV"]
["Steuerrückstellungen",null,"Steuerrückstellungen"]
["Gewerbesteuerrückstellung § 4 (5b) EStG",null,"Gewerbesteuerrückstellung § 4 (5b) EStG"]
["Urlaubsrückstellungen",null,"Urlaubsrückstellungen"]
["Steuerrückstellung Steuerstundung BStBK",null,"Steuerrückstellung Steuerstundung BStBK"]
["Körperschaftsteuerrückstellung",null,"Körperschaftsteuerrückstellung"]
["Rückstell. langfristige Verpflichtung",null,"Rückstell. langfristige Verpflichtung"]
["Rückstellungen für Personalkosten",null,"Rückstellungen für Personalkosten"]
["Rückstellungen für Aufbewahrungspflicht",null,"Rückstellungen für Aufbewahrungspflicht"]
["Rückst. langfr. Verpflicht., Saldierung",null,"Rückst. langfr. Verpflicht., Saldierung"]
["Passive latente Steuern",null,"Passive latente Steuern"]
["Rückstellungen für latente Steuern",null,"Rückstellungen für latente Steuern"]
["Sonstige Rückstellungen",null,"Sonstige Rückstellungen"]
["Rückstellungen Instandhaltung bis 3 M",null,"Rückstellungen Instandhaltung bis 3 M"]
["Rückstellungen Abraum-/Abfallbeseit.",null,"Rückstellungen Abraum-/Abfallbeseit."]
["Rückstellungen f. Gewährleistungen",null,"Rückstellungen f. Gewährleistungen"]
["Rückstellungen f. drohende Verluste",null,"Rückstellungen f. drohende Verluste"]
["Rückstellungen für Abschluss u. Prüfung",null,"Rückstellungen für Abschluss u. Prüfung"]
["Aufwandsrückstellungen § 249 (2) HGB aF",null,"Aufwandsrückstellungen § 249 (2) HGB aF"]
["Rückstellungen für Umweltschutz",null,"Rückstellungen für Umweltschutz"]
["Aktive Rechnungsabgrenzung",null,"Aktive Rechnungsabgrenzung"]
["Aktive latente Steuern",null,"Aktive latente Steuern"]
["Aufwand Zölle und Verbrauchsteuern",null,"Aufwand Zölle und Verbrauchsteuern"]
["Aufwand Umsatzsteuer auf Anzahlungen",null,"Aufwand Umsatzsteuer auf Anzahlungen"]
["Damnum/Disagio",null,"Damnum/Disagio"]
["Rechnungsabgrenzung neutrale Verrechnung",null,"Rechnungsabgrenzung neutrale Verrechnung"]
["Latente Steuern (S) neutrale Verrechnung",null,"Latente Steuern (S) neutrale Verrechnung"]
["Gesamthänderisch geb. Rücklagen (KKE)",null,"Gesamthänderisch geb. Rücklagen (KKE)"]
["Passive Rechnungsabgrenzung",null,"Passive Rechnungsabgrenzung"]
["Abgrenzung unterjährige AfA für BWA",null,"Abgrenzung unterjährige AfA für BWA"]
["Pauschalwertberichtigung Forderg./b.1J",null,"Pauschalwertberichtigung Forderg./b.1J"]
["Pauschalwertberichtigung Forderg./g.1J",null,"Pauschalwertberichtigung Forderg./g.1J"]
["Einzelwertberichtigung Forderung(b.1J)",null,"Einzelwertberichtigung Forderung(b.1J)"]
["Einzelwertberichtigung Forderung(g.1J)",null,"Einzelwertberichtigung Forderung(g.1J)"]
["Kasse",null,"Kasse"]
["Nebenkasse 1",null,"Nebenkasse 1"]
["Nebenkasse 2",null,"Nebenkasse 2"]
["Bank (Postbank)",null,"Bank (Postbank)"]
["Bank (Postbank 1)",null,"Bank (Postbank 1)"]
["Bank (Postbank 2)",null,"Bank (Postbank 2)"]
["Bank (Postbank 3)",null,{"$f":"+A259","v":"Bank (Postbank 3)"}]
["LZB-Guthaben",null,"LZB-Guthaben"]
["Bundesbankguthaben",null,"Bundesbankguthaben"]
["Bank",null,"Bank"]
["Bank 1",null,"Bank 1"]
["Bank 2",null,"Bank 2"]
["Bank 3",null,"Bank 3"]
["Bank 4",null,"Bank 4"]
["Bank 5",null,"Bank 5"]
["Finanzmittelanlagen kurzfr. Disposition",null,"Finanzmittelanlagen kurzfr. Disposition"]
["Verb. gg Kreditinst. (n. Finanzmittelf.)",null,"Verb. gg Kreditinst. (n. Finanzmittelf.)"]
["Wechsel aus Lieferung und Leistung",null,"Wechsel aus Lieferung und Leistung"]
["Wechsel a. Lieferungen/Leistungen b.1 J",null,"Wechsel a. Lieferungen/Leistungen b.1 J"]
["Wechsel a. Lieferungen/Leistungen g.1 J",null,"Wechsel a. Lieferungen/Leistungen g.1 J"]
["Wechsel aus L+L bundesbankfähig",null,"Wechsel aus L+L bundesbankfähig"]
["Besitzwechsel gegen verbund. Unternehmen",null,"Besitzwechsel gegen verbund. Unternehmen"]
["Besitzwechsel gegen verbundene UN (b.1J)",null,"Besitzwechsel gegen verbundene UN (b.1J)"]
["Besitzwechsel gegen verbundene UN (g.1J)",null,"Besitzwechsel gegen verbundene UN (g.1J)"]
["Besitzwechs.gg.verb.UN, bundesbankfähig",null,"Besitzwechs.gg.verb.UN, bundesbankfähig"]
["Besitzwechsel gg.UN m. Beteiligungsverh.",null,"Besitzwechsel gg.UN m. Beteiligungsverh."]
["Besitzwechsel gg.UN m.Beteiligg.verh.b1J",null,"Besitzwechsel gg.UN m.Beteiligg.verh.b1J"]
["Besitzwechsel gg.UN m.Beteiligg.verh.g1J",null,"Besitzwechsel gg.UN m.Beteiligg.verh.g1J"]
["Besitzwechsel gg.UN m.Beteiligg.verh.bbf",null,"Besitzwechsel gg.UN m.Beteiligg.verh.bbf"]
["Finanzwechsel",null,"Finanzwechsel"]
["Wertpap. mit geringen Wertschwankungen",null,"Wertpap. mit geringen Wertschwankungen"]
["Schecks",null,"Schecks"]
["Anteile an verbundenen Unternehmen (UV)",null,"Anteile an verbundenen Unternehmen (UV)"]
["Anteile a. herrschend. Gesellschaft (UV)",null,"Anteile a. herrschend. Gesellschaft (UV)"]
["Sonstige Wertpapiere",null,"Sonstige Wertpapiere"]
["Wertpapieranlagen kurzfr. Disposition",null,"Wertpapieranlagen kurzfr. Disposition"]
["GmbH-Anteile z.kurzfristigen Verbleib",null,"GmbH-Anteile z.kurzfristigen Verbleib"]
["Genossenschaftsanteile z.kfr.Verbleib",null,"Genossenschaftsanteile z.kfr.Verbleib"]
["VermG z. Erfüllung langfr.Verpflichtung",null,"VermG z. Erfüllung langfr.Verpflichtung"]
["VermG z. Saldierung langfr.Verpflichtung",null,"VermG z. Saldierung langfr.Verpflichtung"]
["Ansprüche a. Rückdeckungsversicherung",null,"Ansprüche a. Rückdeckungsversicherung"]
["VermG zur Erfüllung Pensionsrückstellung",null,"VermG zur Erfüllung Pensionsrückstellung"]
["VermG Saldierung Pensionsrückstellung",null,"VermG Saldierung Pensionsrückstellung"]
["Geldtransit",null,"Geldtransit"]
["Verr.Kto § 4 (3) EStG nicht ergebnisw.",null,"Verr.Kto § 4 (3) EStG nicht ergebnisw."]
["Wirtschaftsgüter UV § 4 (3) EStG",null,"Wirtschaftsgüter UV § 4 (3) EStG"]
["Forderung gg.Kommanditist, atyp.st.Ges.",null,"Forderung gg.Kommanditist, atyp.st.Ges."]
["Forderung gg.Komm., atyp.st. Ges.er b1J",null,"Forderung gg.Komm., atyp.st. Ges.er b1J"]
["Forderung gg.Komm., atyp.st. Ges.er g1J",null,"Forderung gg.Komm., atyp.st. Ges.er g1J"]
["Forderungen gg. typisch stille Ges.er",null,"Forderungen gg. typisch stille Ges.er"]
["Forderungen gg. typ.stille Ges.er, b1J",null,"Forderungen gg. typ.stille Ges.er, b1J"]
["Forderungen gg. typ.stille Ges.er, g1J",null,"Forderungen gg. typ.stille Ges.er, g1J"]
["Überleitung Kostenstellen",null,"Überleitung Kostenstellen"]
["Forderungen gegen GmbH-Gesellschafter",null,"Forderungen gegen GmbH-Gesellschafter"]
["Forderungen gegen GmbH-Ges.er, b1J",null,"Forderungen gegen GmbH-Ges.er, b1J"]
["Forderungen gegen GmbH-Ges.er, g1J",null,"Forderungen gegen GmbH-Ges.er, g1J"]
["Forderungen gg. persönl.haftende Ges.er",null,"Forderungen gg. persönl.haftende Ges.er"]
["Forderungen gg. persönl.haft. Ges., b1J",null,"Forderungen gg. persönl.haft. Ges., b1J"]
["Forderungen gg. persönl.haft. Ges., g1J",null,"Forderungen gg. persönl.haft. Ges., g1J"]
["Anspruch Altersvers./Pension Mituntern.",null,"Anspruch Altersvers./Pension Mituntern."]
["Verrechnung Ist-Versteuerung",null,"Verrechnung Ist-Versteuerung"]
["Neutralis.ertragsw. Sachv.§ 4 (3) EStG",null,"Neutralis.ertragsw. Sachv.§ 4 (3) EStG"]
["Forderungen gg. Gesellschaft/Gesamthand",null,"Forderungen gg. Gesellschaft/Gesamthand"]
["Forderungen aus L+L",null,"Forderungen aus L+L"]
["Forderungen aus L+L",null,"Forderungen aus L+L"]
["Forderungen aus L+L",null,"Forderungen aus L+L"]
["Forderungen aus L+L ohne Kontokorrent",null,"Forderungen aus L+L ohne Kontokorrent"]
["Forderungen L+L allg. Steuersatz (EÜR)",null,"Forderungen L+L allg. Steuersatz (EÜR)"]
["Forderungen a. L+L erm.Steuersatz (EÜR)",null,"Forderungen a. L+L erm.Steuersatz (EÜR)"]
["Forderung. aus stfr.,n.stbaren L+L (EÜR)",null,"Forderung. aus stfr.,n.stbaren L+L (EÜR)"]
["Forderungen aus L+L nach § 24 UStG (EÜR)",null,{"$f":"+A323","v":"Forderungen aus L+L nach § 24 UStG (EÜR)"}]
["Gegenkto Aufteilung Forderungen L+L(EÜR)",null,"Gegenkto Aufteilung Forderungen L+L(EÜR)"]
["Forderungen n. § 11 Abs.1 S.2 EStG (EÜR)",null,"Forderungen n. § 11 Abs.1 S.2 EStG (EÜR)"]
["Forderg.a. Lieferungen/Leistungen b.1 J",null,"Forderg.a. Lieferungen/Leistungen b.1 J"]
["Forderg.a. Lieferungen/Leistungen g.1 J",null,"Forderg.a. Lieferungen/Leistungen g.1 J"]
["Zweifelhafte Forderungen",null,"Zweifelhafte Forderungen"]
["Zweifelhafte Forderungen (bis 1 Jahr)",null,"Zweifelhafte Forderungen (bis 1 Jahr)"]
["Zweifelhafte Forderungen (g. 1 Jahr)",null,"Zweifelhafte Forderungen (g. 1 Jahr)"]
["Forderungen aus L+L gg. verbundene UN",null,"Forderungen aus L+L gg. verbundene UN"]
["Forderungen aus L+L gg. verbund. UN b.1J",null,"Forderungen aus L+L gg. verbund. UN b.1J"]
["Forderungen aus L+L gg. verbund. UN g.1J",null,"Forderungen aus L+L gg. verbund. UN g.1J"]
["WB Forderungen gg. verbundene UN (b.1J)",null,"WB Forderungen gg. verbundene UN (b.1J)"]
["WB Forderungen gg. verbundene UN (g.1J)",null,"WB Forderungen gg. verbundene UN (g.1J)"]
["Forderg. L+L gg.UN m. Beteiligungsverh.",null,"Forderg. L+L gg.UN m. Beteiligungsverh."]
["Forderg. L+L gg.UN m.Beteiligg.verh.b1J",null,"Forderg. L+L gg.UN m.Beteiligg.verh.b1J"]
["Forderg. L+L gg.UN m.Beteiligg.verh.g1J",null,"Forderg. L+L gg.UN m.Beteiligg.verh.g1J"]
["WB Forderg.gg.UN m.Beteiligg.verh. b.1J",null,"WB Forderg.gg.UN m.Beteiligg.verh. b.1J"]
["WB Forderg.gg.UN m.Beteiligg.verh. g.1J",null,"WB Forderg.gg.UN m.Beteiligg.verh. g.1J"]
["Forderungen aus L+L gg. Gesellschafter",null,"Forderungen aus L+L gg. Gesellschafter"]
["Forderg. aus L+L gg.Gesellschafter b.1 J",null,"Forderg. aus L+L gg.Gesellschafter b.1 J"]
["Forderg. aus L+L gg.Gesellschafter g.1 J",null,"Forderg. aus L+L gg.Gesellschafter g.1 J"]
["Gegenkonto sonst.VG bei Buchung Debitor",null,"Gegenkonto sonst.VG bei Buchung Debitor"]
["Gegenkonto bei Aufteilung Debitoren",null,"Gegenkonto bei Aufteilung Debitoren"]
["Sonstige Vermögensgegenstände",null,"Sonstige Vermögensgegenstände"]
["Sonstige Vermögensgegenstände (b.1 J)",null,"Sonstige Vermögensgegenstände (b.1 J)"]
["Sonstige Vermögensgegenstände (g.1 J)",null,"Sonstige Vermögensgegenstände (g.1 J)"]
["Forderungen gg. Geschäftsf.(b.1J)",null,"Forderungen gg. Geschäftsf.(b.1J)"]
["Forderungen gg. Geschäftsf.(g.1J)",null,"Forderungen gg. Geschäftsf.(g.1J)"]
["Forderungen gg. Aufsichtsratsm. (b.1 J)",null,"Forderungen gg. Aufsichtsratsm. (b.1 J)"]
["Forderungen gg. Aufsichtsratsm. (g.1 J)",null,"Forderungen gg. Aufsichtsratsm. (g.1 J)"]
["Forderungen gegen sonstige Ges.er, b1J",null,"Forderungen gegen sonstige Ges.er, b1J"]
["Forderungen gegen sonstige Ges.er, g1J",null,"Forderungen gegen sonstige Ges.er, g1J"]
["Geleistete Anzahlungen auf Vorräte",null,"Geleistete Anzahlungen auf Vorräte"]
["Geleistete Anzahlungen 7% Vorsteuer",null,"Geleistete Anzahlungen 7% Vorsteuer"]
["Geleistete Anzahlungen 5% Vorsteuer",null,"Geleistete Anzahlungen 5% Vorsteuer"]
["Geleistete Anzahlungen 16% Vorsteuer",null,"Geleistete Anzahlungen 16% Vorsteuer"]
["Geleistete Anzahlungen 19% Vorsteuer",null,"Geleistete Anzahlungen 19% Vorsteuer"]
["Forderungen gg. Arbeitsgemeinschaften",null,"Forderungen gg. Arbeitsgemeinschaften"]
["Forderungen ggb. Krankenkasse aus AAG",null,"Forderungen ggb. Krankenkasse aus AAG"]
["Agenturwarenabrechnung (sonstige VermG)",null,"Agenturwarenabrechnung (sonstige VermG)"]
["Genussrechte",null,"Genussrechte"]
["Einzahl.anspruch zu Nebenleist/Zuzahlung",null,"Einzahl.anspruch zu Nebenleist/Zuzahlung"]
["Kautionen",null,"Kautionen"]
["Kautionen (bis 1 J)",null,"Kautionen (bis 1 J)"]
["Kautionen (größer 1 J)",null,"Kautionen (größer 1 J)"]
["Nachträgl. abz. Vorsteuer § 15a (2) UStG",null,"Nachträgl. abz. Vorsteuer § 15a (2) UStG"]
["Zurückzuzahlende Vorsteuer §15a (2) UStG",null,"Zurückzuzahlende Vorsteuer §15a (2) UStG"]
["Forderg. gg. Personal Lohn- und Gehalt",null,"Forderg. gg. Personal Lohn- und Gehalt"]
["Forderungen gegen Personal (bis 1Jahr)",null,"Forderungen gegen Personal (bis 1Jahr)"]
["Forderungen gegen Personal (g. 1Jahr)",null,"Forderungen gegen Personal (g. 1Jahr)"]
["Forderung aus Gewerbesteuerüberzahlung",null,"Forderung aus Gewerbesteuerüberzahlung"]
["Steuererst.anspruch gegen andere Länder",null,"Steuererst.anspruch gegen andere Länder"]
["Forderg. an FA aus abgeführtem Bauabzug",null,"Forderg. an FA aus abgeführtem Bauabzug"]
["Forderung gegenüber Bundesagentur",null,"Forderung gegenüber Bundesagentur"]
["Forderungen USt-Vorauszahlungen",null,"Forderungen USt-Vorauszahlungen"]
["Umsatzsteuerforderungen Vorjahr",null,"Umsatzsteuerforderungen Vorjahr"]
["Forderungen aus Verbrauchsteuern",null,"Forderungen aus Verbrauchsteuern"]
["Vorst. in Folgeperiode /-jahr abziehbar",null,"Vorst. in Folgeperiode /-jahr abziehbar"]
["Körperschaftsteuerrückforderung",null,"Körperschaftsteuerrückforderung"]
["Darlehen (sonstige VermG)",null,"Darlehen (sonstige VermG)"]
["Darlehen Rlz bis 1 J. (sonstige VermG)",null,"Darlehen Rlz bis 1 J. (sonstige VermG)"]
["Darlehen Rlz > 1 J. (sonstige VermG)",null,"Darlehen Rlz > 1 J. (sonstige VermG)"]
["Nachträgl. abz. Vorsteuer, bewegl. WG",null,"Nachträgl. abz. Vorsteuer, bewegl. WG"]
["Zurückzuzahlende Vorsteuer, bewegl.WG",null,"Zurückzuzahlende Vorsteuer, bewegl.WG"]
["Nachträgl. abz. Vorsteuer, unbewegl. WG",null,{"$f":"+A387","v":"Nachträgl. abz. Vorsteuer, unbewegl. WG"}]
["Zurückzuzahl. Vorsteuer, unbewegl. WG",null,"Zurückzuzahl. Vorsteuer, unbewegl. WG"]
["Aufzuteilende Vorsteuer",null,"Aufzuteilende Vorsteuer"]
["Aufzuteilende Vorsteuer 7%",null,"Aufzuteilende Vorsteuer 7%"]
["Aufzuteilende Vorsteuer aus EU-Erwerb",null,"Aufzuteilende Vorsteuer aus EU-Erwerb"]
["Aufzuteil. Vorsteuer aus EU-Erwerb 19%",null,"Aufzuteil. Vorsteuer aus EU-Erwerb 19%"]
["Aufzuteilende Vorsteuer 5%",null,"Aufzuteilende Vorsteuer 5%"]
["Aufzuteilende Vorsteuer 16%",null,"Aufzuteilende Vorsteuer 16%"]
["Aufzuteilende Vorsteuer 19%",null,"Aufzuteilende Vorsteuer 19%"]
["Aufzuteil. Vorsteuer §§ 13a/13b UStG",null,"Aufzuteil. Vorsteuer §§ 13a/13b UStG"]
["Abziehbare Vorsteuer 5%",null,"Abziehbare Vorsteuer 5%"]
["Aufzuteil. Vorsteuer §§13a/13b UStG 19%",null,"Aufzuteil. Vorsteuer §§13a/13b UStG 19%"]
["Abziehbare Vorsteuer",null,"Abziehbare Vorsteuer"]
["Abziehbare Vorsteuer 7%",null,"Abziehbare Vorsteuer 7%"]
["Abziehbare Vorsteuer aus EU-Erwerb",null,"Abziehbare Vorsteuer aus EU-Erwerb"]
["Vorst.letzter Abnehmer Dreiecksgeschäft",null,"Vorst.letzter Abnehmer Dreiecksgeschäft"]
["Abziehbare Vorsteuer aus EU-Erwerb 19%",null,"Abziehbare Vorsteuer aus EU-Erwerb 19%"]
["Abziehbare Vorsteuer 16%",null,"Abziehbare Vorsteuer 16%"]
["Abziehbare Vorsteuer 19%",null,"Abziehbare Vorsteuer 19%"]
["Abziehbare Vorsteuer § 13b UStG 19%",null,"Abziehbare Vorsteuer § 13b UStG 19%"]
["Abziehbare Vorsteuer § 13b UStG",null,"Abziehbare Vorsteuer § 13b UStG"]
["Abziehbare Vorsteuer § 13b UStG 16%",null,"Abziehbare Vorsteuer § 13b UStG 16%"]
["Gegenkonto Vorsteuer § 4 (3) EStG",null,"Gegenkonto Vorsteuer § 4 (3) EStG"]
["Auflösung Vorsteuer Vorjahr § 4 (3) EStG",null,"Auflösung Vorsteuer Vorjahr § 4 (3) EStG"]
["Vorsteuer aus Investitionen § 4 (3) EStG",null,"Vorsteuer aus Investitionen § 4 (3) EStG"]
["Gegenkto. Vorsteuer Durchschnittssätze",null,"Gegenkto. Vorsteuer Durchschnittssätze"]
["Vorsteuer EU-Erwerb neue Kfz ohne UStID",null,"Vorsteuer EU-Erwerb neue Kfz ohne UStID"]
["Abziehbare Vorsteuer § 13a UStG",null,"Abziehbare Vorsteuer § 13a UStG"]
["Vorsteuer allgem. Durchschnittssätze",null,"Vorsteuer allgem. Durchschnittssätze"]
["Einfuhrumsatzsteuer",null,"Einfuhrumsatzsteuer"]
["Abziehbare Vorsteuer aus EU-Erwerb 16%",null,"Abziehbare Vorsteuer aus EU-Erwerb 16%"]
["Durchlaufende Posten",null,"Durchlaufende Posten"]
["Fremdgeld",null,"Fremdgeld"]
["Verrechnung erhaltene Anzahlungen",null,"Verrechnung erhaltene Anzahlungen"]
["Forderungen gegen verbund.Unternehmen",null,"Forderungen gegen verbund.Unternehmen"]
["Forderungen gg. verbundene UN(b. 1 J)",null,"Forderungen gg. verbundene UN(b. 1 J)"]
["Forderungen gg. verbundene UN(g. 1 J)",null,"Forderungen gg. verbundene UN(g. 1 J)"]
["Forderungen gg. UN m. Beteiligungsverh.",null,"Forderungen gg. UN m. Beteiligungsverh."]
["Forderg. gg. UN mit Beteiligg.verh. b.1J",null,"Forderg. gg. UN mit Beteiligg.verh. b.1J"]
["Forderg. gg. UN mit Beteiligg.verh. g.1J",null,"Forderg. gg. UN mit Beteiligg.verh. g.1J"]
["Verbindlichkeiten aus Lieferungen+Leist.",null,"Verbindlichkeiten aus Lieferungen+Leist."]
["Verbindlichkeiten aus L+L",null,"Verbindlichkeiten aus L+L"]
["Verbindlichkeiten aus L+L",null,"Verbindlichkeiten aus L+L"]
["Verbindlichkeiten aus L+L",null,"Verbindlichkeiten aus L+L"]
["Verbindl. aus L+L allg. Steuersatz (EÜR)",null,"Verbindl. aus L+L allg. Steuersatz (EÜR)"]
["Verbindl. aus L+L erm. Steuersatz (EÜR)",null,"Verbindl. aus L+L erm. Steuersatz (EÜR)"]
["Verbindl. aus L+L ohne Vorsteuerabzug",null,"Verbindl. aus L+L ohne Vorsteuerabzug"]
["Gegenkto Aufteilung Verbindl. L+L (EÜR)",null,"Gegenkto Aufteilung Verbindl. L+L (EÜR)"]
["Verbindlichkeiten L+L ohne Kontokorrent",null,"Verbindlichkeiten L+L ohne Kontokorrent"]
["Verbindl.L+L f.Invest. für § 4 (3) EStG",null,"Verbindl.L+L f.Invest. für § 4 (3) EStG"]
["Verbindl.a.Lieferungen/Leistungen b.1 J",null,"Verbindl.a.Lieferungen/Leistungen b.1 J"]
["Verbindl.a.Lieferungen/Leistungen 1-5 J",null,"Verbindl.a.Lieferungen/Leistungen 1-5 J"]
["Verbindl.a.Lieferungen/Leistungen g.5 J",null,"Verbindl.a.Lieferungen/Leistungen g.5 J"]
["Verbindl. aus L+L gg. verbundenen UN",null,"Verbindl. aus L+L gg. verbundenen UN"]
["Verbindl.aus L+L gg.verbundenen UN b. 1J",null,"Verbindl.aus L+L gg.verbundenen UN b. 1J"]
["Verbindl.aus L+L gg.verbundenen UN 1-5 J",null,"Verbindl.aus L+L gg.verbundenen UN 1-5 J"]
["Verbindl.aus L+L gg.verbundenen UN g.5 J",null,"Verbindl.aus L+L gg.verbundenen UN g.5 J"]
["Verbindl.aus L+L gg.UN m.Beteiligg.verh.",null,"Verbindl.aus L+L gg.UN m.Beteiligg.verh."]
["Verbindl.aus L+L gg.UN m. Bet.verh. b.1J",null,"Verbindl.aus L+L gg.UN m. Bet.verh. b.1J"]
["Verbindl.aus L+L gg.UN m. Bet.verh. 1-5J",null,"Verbindl.aus L+L gg.UN m. Bet.verh. 1-5J"]
["Verbindl.aus L+L gg.UN m. Bet.verh. g.5J",null,"Verbindl.aus L+L gg.UN m. Bet.verh. g.5J"]
["Verbindl. aus L+L gg. Gesellschaftern",null,"Verbindl. aus L+L gg. Gesellschaftern"]
["Verbindl. aus L+L gg. Gesellsch. b. 1J",null,"Verbindl. aus L+L gg. Gesellsch. b. 1J"]
["Verbindl. aus L+L gg. Gesellsch. 1-5 J",null,"Verbindl. aus L+L gg. Gesellsch. 1-5 J"]
["Verbindl. aus L+L gg. Gesellsch. g. 5J",null,{"$f":"+A451","v":"Verbindl. aus L+L gg. Gesellsch. g. 5J"}]
["Gegenkonto bei Aufteilung Kreditoren",null,"Gegenkonto bei Aufteilung Kreditoren"]
["Wechselverbindlichkeiten",null,"Wechselverbindlichkeiten"]
["Wechselverbindlichkeiten (bis 1 Jahr)",null,"Wechselverbindlichkeiten (bis 1 Jahr)"]
["Wechselverbindlichkeiten (1-5 Jahre)",null,"Wechselverbindlichkeiten (1-5 Jahre)"]
["Wechselverbindlichkeiten (g. 5 Jahre)",null,"Wechselverbindlichkeiten (g. 5 Jahre)"]
["Verbindlichk. ggb. GmbH-Gesellschaftern",null,"Verbindlichk. ggb. GmbH-Gesellschaftern"]
["Verbindlichk. ggb. GmbH-Ges.ern, b1J",null,"Verbindlichk. ggb. GmbH-Ges.ern, b1J"]
["Verbindlichk. ggb. GmbH-Ges.ern, 1-5J",null,"Verbindlichk. ggb. GmbH-Ges.ern, 1-5J"]
["Verbindlichk. ggb. GmbH-Ges.ern, g5J",null,"Verbindlichk. ggb. GmbH-Ges.ern, g5J"]
["Verbindl. ggb. pers.haftenden Ges.ern",null,"Verbindl. ggb. pers.haftenden Ges.ern"]
["Verbindl. ggb. pers.haft. Ges.ern, b1J",null,"Verbindl. ggb. pers.haft. Ges.ern, b1J"]
["Verbindl. ggb. pers.haft. Ges.ern, 1-5J",null,"Verbindl. ggb. pers.haft. Ges.ern, 1-5J"]
["Verbindl. ggb. pers.haft. Ges.ern, g5J",null,"Verbindl. ggb. pers.haft. Ges.ern, g5J"]
["Verbindlichkeiten ggb. Kommanditisten",null,"Verbindlichkeiten ggb. Kommanditisten"]
["Verbindlichk. ggb. Kommanditisten, b1J",null,"Verbindlichk. ggb. Kommanditisten, b1J"]
["Verbindlichk. ggb. Kommanditisten, 1-5J",null,"Verbindlichk. ggb. Kommanditisten, 1-5J"]
["Verbindlichk. ggb. Kommanditisten, g5J",null,"Verbindlichk. ggb. Kommanditisten, g5J"]
["Verbindlichk. ggb. Arbeitsgemeinschaft",null,"Verbindlichk. ggb. Arbeitsgemeinschaft"]
["Neutralis.aufwandsw.Sachv. § 4 (3) EStG",null,"Neutralis.aufwandsw.Sachv. § 4 (3) EStG"]
["Ergebnisneutrale Sachv. § 4 (3) EStG",null,"Ergebnisneutrale Sachv. § 4 (3) EStG"]
["Verb.ggü.still.Gesellschaftern - so.Verb",null,"Verb.ggü.still.Gesellschaftern - so.Verb"]
["Verb.ggü.still.Gesellsch.(b.1J) so.Verb.",null,"Verb.ggü.still.Gesellsch.(b.1J) so.Verb."]
["Verb.ggü.still.Gesellsch.(1-5J) so.Verb.",null,"Verb.ggü.still.Gesellsch.(1-5J) so.Verb."]
["Verb.ggü.still.Gesellsch.(g.5J) so.Verb.",null,"Verb.ggü.still.Gesellsch.(g.5J) so.Verb."]
["Sonstige Verbindlichkeiten",null,"Sonstige Verbindlichkeiten"]
["Sonstige Verbindlichkeiten (bis 1 J)",null,"Sonstige Verbindlichkeiten (bis 1 J)"]
["Sonstige Verbindlichkeiten (1-5 J)",null,"Sonstige Verbindlichkeiten (1-5 J)"]
["Sonstige Verbindlichkeiten (g. 5 J)",null,"Sonstige Verbindlichkeiten (g. 5 J)"]
["So. Verbindl. § 11 (2) für § 4 (3) EStG",null,"So. Verbindl. § 11 (2) für § 4 (3) EStG"]
["Darlehen (sonstige VB)",null,"Darlehen (sonstige VB)"]
["Darlehen Rlz bis 1 J. (sonstige VB)",null,"Darlehen Rlz bis 1 J. (sonstige VB)"]
["Darlehen Rlz 1-5 J. (sonstige VB)",null,"Darlehen Rlz 1-5 J. (sonstige VB)"]
["Darlehen Rlz > 5 J. (sonstige VB)",null,"Darlehen Rlz > 5 J. (sonstige VB)"]
["Gewinnverfügung stille Gesellschaft.",null,"Gewinnverfügung stille Gesellschaft."]
["Erhalt. Anzahlungen auf Bestellungen",null,"Erhalt. Anzahlungen auf Bestellungen"]
["Erhaltene Anzahlungen 7% USt",null,"Erhaltene Anzahlungen 7% USt"]
["Erhaltene Anzahlungen 5% USt",null,"Erhaltene Anzahlungen 5% USt"]
["Erhaltene Anzahlungen - Nachsteuer",null,"Erhaltene Anzahlungen - Nachsteuer"]
["Erhaltene Anzahlungen 16% USt",null,"Erhaltene Anzahlungen 16% USt"]
["Erhaltene Anzahlungen 19% USt",null,"Erhaltene Anzahlungen 19% USt"]
["Erhaltene Anzahlungen (bis 1 Jahr)",null,"Erhaltene Anzahlungen (bis 1 Jahr)"]
["Erhaltene Anzahlungen (1-5 Jahre)",null,"Erhaltene Anzahlungen (1-5 Jahre)"]
["Erhaltene Anzahlungen (g. 5 Jahre)",null,"Erhaltene Anzahlungen (g. 5 Jahre)"]
["Erhaltene Anzahlungen auf Bestellungen",null,"Erhaltene Anzahlungen auf Bestellungen"]
["USt fällig Folg.per.§§13(1) u.13b(2)UStG",null,"USt fällig Folg.per.§§13(1) u.13b(2)UStG"]
["USt im and. EU-Land stpfl.elektr. Leistg",null,"USt im and. EU-Land stpfl.elektr. Leistg"]
["Steuerzahlg aus im and.EU-Land stpfl.DL",null,"Steuerzahlg aus im and.EU-Land stpfl.DL"]
["Kreditkartenabrechnung",null,"Kreditkartenabrechnung"]
["Agenturwarenabrechnung (sonstige VB)",null,"Agenturwarenabrechnung (sonstige VB)"]
["Erhaltene Kautionen",null,"Erhaltene Kautionen"]
["Erhaltene Kautionen (bis 1 Jahr)",null,"Erhaltene Kautionen (bis 1 Jahr)"]
["Erhaltene Kautionen (1-5 Jahre)",null,"Erhaltene Kautionen (1-5 Jahre)"]
["Erhaltene Kautionen (größer 5 Jahre)",null,"Erhaltene Kautionen (größer 5 Jahre)"]
["Verbindl. Steuern und Abgaben",null,"Verbindl. Steuern und Abgaben"]
["Verbindl. Steuern und Abgaben (b. 1 J)",null,"Verbindl. Steuern und Abgaben (b. 1 J)"]
["Verbindl. Steuern und Abgaben (1-5 J)",null,"Verbindl. Steuern und Abgaben (1-5 J)"]
["Verbindl. Steuern und Abgaben (g. 5 J)",null,"Verbindl. Steuern und Abgaben (g. 5 J)"]
["Verbindlichkeiten aus Lohn und Gehalt",null,"Verbindlichkeiten aus Lohn und Gehalt"]
["Verbindlichk. Lohn- und Kirchensteuer",null,"Verbindlichk. Lohn- und Kirchensteuer"]
["Verbindlichkeiten soziale Sicherheit",null,"Verbindlichkeiten soziale Sicherheit"]
["Verbindlichk. soziale Sicherheit(b.1J)",null,"Verbindlichk. soziale Sicherheit(b.1J)"]
["Verbindlichk. soziale Sicherheit(1-5J)",null,"Verbindlichk. soziale Sicherheit(1-5J)"]
["Verbindlichk. soziale Sicherheit(g.5J)",null,"Verbindlichk. soziale Sicherheit(g.5J)"]
["Verbindlichk. a.Einbehaltung (KapESt)",null,{"$f":"+A515","v":"Verbindlichk. a.Einbehaltung (KapESt)"}]
["Verbindlichkeiten für Verbrauchsteuern",null,"Verbindlichkeiten für Verbrauchsteuern"]
["Verbindlichk. Einbehaltung Arbeitnehmer",null,"Verbindlichk. Einbehaltung Arbeitnehmer"]
["Verbindl. an FA abzuführender Bauabzug",null,"Verbindl. an FA abzuführender Bauabzug"]
["Verbindlichkeiten a. Vermögensbildung",null,"Verbindlichkeiten a. Vermögensbildung"]
["Verbindlichk. Vermögensbildung(b.1J)",null,"Verbindlichk. Vermögensbildung(b.1J)"]
["Verbindlichk. Vermögensbildung(1-5J)",null,"Verbindlichk. Vermögensbildung(1-5J)"]
["Verbindlichk. Vermögensbildung(g.5J)",null,"Verbindlichk. Vermögensbildung(g.5J)"]
["Steuerzahlungen an andere Länder",null,"Steuerzahlungen an andere Länder"]
["Lohn- und Gehaltsverrechnungen",null,"Lohn- und Gehaltsverrechnungen"]
["Lohn/Gehaltsverrg § 11 (2) f.§ 4(3) EStG",null,"Lohn/Gehaltsverrg § 11 (2) f.§ 4(3) EStG"]
["Verbindlichk. gg Gesellschaft/Gesamthand",null,"Verbindlichk. gg Gesellschaft/Gesamthand"]
["So. Verbindl. genossensch.Rückvergütung",null,"So. Verbindl. genossensch.Rückvergütung"]
["Voraus.Beitrag ggb. Sozialversich.träger",null,"Voraus.Beitrag ggb. Sozialversich.träger"]
["Umsatzsteuer nicht fällig",null,"Umsatzsteuer nicht fällig"]
["Umsatzsteuer nicht fällig 7%",null,"Umsatzsteuer nicht fällig 7%"]
["USt nicht fällig, EU-Lieferungen",null,"USt nicht fällig, EU-Lieferungen"]
["Umsatzsteuer nicht fällig 5%",null,"Umsatzsteuer nicht fällig 5%"]
["USt nicht fällig, EU-Lieferungen 19%",null,"USt nicht fällig, EU-Lieferungen 19%"]
["Umsatzsteuer nicht fällig 16%",null,"Umsatzsteuer nicht fällig 16%"]
["Umsatzsteuer nicht fällig 19%",null,"Umsatzsteuer nicht fällig 19%"]
["USt im anderen EU-Land stpfl.Lieferung",null,"USt im anderen EU-Land stpfl.Lieferung"]
["USt im anderen EU-Land s.Leist./Werkl.",null,"USt im anderen EU-Land s.Leist./Werkl."]
["Umsatzsteuer nach § 13a UStG",null,"Umsatzsteuer nach § 13a UStG"]
["Umsatzsteuer",null,"Umsatzsteuer"]
["Umsatzsteuer 7%",null,"Umsatzsteuer 7%"]
["Umsatzsteuer aus EU-Erwerb",null,"Umsatzsteuer aus EU-Erwerb"]
["Umsatzsteuer 5%",null,"Umsatzsteuer 5%"]
["Umsatzsteuer aus EU-Erwerb 19%",null,"Umsatzsteuer aus EU-Erwerb 19%"]
["Umsatzsteuer 16%",null,"Umsatzsteuer 16%"]
["Umsatzsteuer 19%",null,"Umsatzsteuer 19%"]
["Umsatzsteuer EU-Lieferungen",null,"Umsatzsteuer EU-Lieferungen"]
["Umsatzsteuer EU-Lieferungen 19%",null,"Umsatzsteuer EU-Lieferungen 19%"]
["USt aus EU-Erwerb ohne Vorsteuerabzug",null,"USt aus EU-Erwerb ohne Vorsteuerabzug"]
["Umsatzsteuer-Vorauszahlungen",null,"Umsatzsteuer-Vorauszahlungen"]
["Umsatzsteuer-Vorauszahlungen 1/11",null,"Umsatzsteuer-Vorauszahlungen 1/11"]
["Nachsteuer",null,"Nachsteuer"]
["Unrichtig oder unberechtigt ausgew. USt",null,"Unrichtig oder unberechtigt ausgew. USt"]
["USt EU-Erwerb Neufahrzeuge ohne UStID",null,"USt EU-Erwerb Neufahrzeuge ohne UStID"]
["Umsatzsteuer nach § 13b UStG",null,"Umsatzsteuer nach § 13b UStG"]
["Umsatzsteuer aus EU-Erwerb 16%",null,"Umsatzsteuer aus EU-Erwerb 16%"]
["Umsatzsteuer nach § 13b UStG 19%",null,"Umsatzsteuer nach § 13b UStG 19%"]
["Aufgeschobene Einfuhr-Umsatzsteuer",null,"Aufgeschobene Einfuhr-Umsatzsteuer"]
["Umsatzsteuer laufendes Jahr",null,"Umsatzsteuer laufendes Jahr"]
["Umsatzsteuer Vorjahr",null,"Umsatzsteuer Vorjahr"]
["Umsatzsteuer frühere Jahre",null,"Umsatzsteuer frühere Jahre"]
["Sonstige Verrechnung",null,"Sonstige Verrechnung"]
["Verrechnung geleistete Anzahlungen",null,"Verrechnung geleistete Anzahlungen"]
["USt letzter Abnehmer Dreiecksgeschäft",null,"USt letzter Abnehmer Dreiecksgeschäft"]
["Verbindl soziale Sicherheit § 4 (3) EStG",null,"Verbindl soziale Sicherheit § 4 (3) EStG"]
["Ausgegebene Geschenkgutscheine",null,"Ausgegebene Geschenkgutscheine"]
["Verbindlichkeiten aus Umsatzsteuer-VZ",null,"Verbindlichkeiten aus Umsatzsteuer-VZ"]
["USt aus im Inland stpfl.EU-Lief.,nur OSS",null,"USt aus im Inland stpfl.EU-Lief.,nur OSS"]
["Privatentnahmen allgemein (VH), EK",null,"Privatentnahmen allgemein (VH), EK"]
["Privatentnahmen allgemein (nur EU)",null,"Privatentnahmen allgemein (nur EU)"]
["Privatentnahmen Arbeitszimmer",null,"Privatentnahmen Arbeitszimmer"]
["Privatsteuern (VH), EK",null,"Privatsteuern (VH), EK"]
["Privatsteuern ESt 2022",null,"Privatsteuern ESt 2022"]
["Sonderausg. beschränkt abzugsf. (VH), EK",null,"Sonderausg. beschränkt abzugsf. (VH), EK"]
["Sonderausg. beschränkt abzugsf. (nur EU)",null,"Sonderausg. beschränkt abzugsf. (nur EU)"]
["Sonderausg. unbeschr. abzugsf. (VH), EK",null,"Sonderausg. unbeschr. abzugsf. (VH), EK"]
["Sonderausg. unbeschr. abzugsf. (nur EU)",null,"Sonderausg. unbeschr. abzugsf. (nur EU)"]
["Zuwendungen, Spenden (VH), EK",null,"Zuwendungen, Spenden (VH), EK"]
["Zuwendungen, Spenden (nur EU)",null,"Zuwendungen, Spenden (nur EU)"]
["Außergewöhnliche Belastungen (VH), EK",null,{"$f":"+A579","v":"Außergewöhnliche Belastungen (VH), EK"}]
["Außergewöhnliche Belastungen (nur EU)",null,"Außergewöhnliche Belastungen (nur EU)"]
["Grundstücksaufwand (VH), EK",null,"Grundstücksaufwand (VH), EK"]
["Grundstücksaufwand (nur EU)",null,"Grundstücksaufwand (nur EU)"]
["Grundstücksaufw. USt-Schl. mgl. (nur EU)",null,"Grundstücksaufw. USt-Schl. mgl. (nur EU)"]
["Grundstücksertrag (VH), EK",null,"Grundstücksertrag (VH), EK"]
["Grundstücksertrag (nur EU)",null,"Grundstücksertrag (nur EU)"]
["Grundstücksertr. USt-Schl. mgl. (nur EU)",null,"Grundstücksertr. USt-Schl. mgl. (nur EU)"]
["Unentgeltliche Wertabgaben (VH), EK",null,"Unentgeltliche Wertabgaben (VH), EK"]
["Unentgeltliche Wertabgaben (nur EU)",null,"Unentgeltliche Wertabgaben (nur EU)"]
["Privateinlagen (VH), EK",null,"Privateinlagen (VH), EK"]
["Privateinlagen (nur EU)",null,"Privateinlagen (nur EU)"]
["Privatentnahmen allgemein (TH), FK",null,"Privatentnahmen allgemein (TH), FK"]
["Privatsteuern (TH), FK",null,"Privatsteuern (TH), FK"]
["Sonderausg. beschränkt abzugsf. (TH), FK",null,"Sonderausg. beschränkt abzugsf. (TH), FK"]
["Sonderausg. unbeschr. abzugsf. (TH), FK",null,"Sonderausg. unbeschr. abzugsf. (TH), FK"]
["Zuwendungen, Spenden (TH), FK",null,"Zuwendungen, Spenden (TH), FK"]
["Außergewöhnliche Belastungen (TH), FK",null,"Außergewöhnliche Belastungen (TH), FK"]
["Grundstücksaufwand (TH), FK",null,"Grundstücksaufwand (TH), FK"]
["Grundstücksertrag (TH), FK",null,"Grundstücksertrag (TH), FK"]
["Unentgeltliche Wertabgaben (TH), FK",null,"Unentgeltliche Wertabgaben (TH), FK"]
["Privateinlagen (TH), FK",null,"Privateinlagen (TH), FK"]
["Verluste durch Verschmelzg./Umwandlung",null,"Verluste durch Verschmelzg./Umwandlung"]
["Verl.d.außergew.Schad.fälle(Bilanzierer)",null,"Verl.d.außergew.Schad.fälle(Bilanzierer)"]
["Aufw. für Restrukturierung u. Sanierung",null,"Aufw. für Restrukturierung u. Sanierung"]
["Verlust Veräuß/Aufg.Geschäftsaktivität",null,"Verlust Veräuß/Aufg.Geschäftsaktivität"]
["Betriebsfremde Aufwendungen",null,"Betriebsfremde Aufwendungen"]
["Periodenfremde Aufwendungen",null,"Periodenfremde Aufwendungen"]
["Aufwendungen Übergangsvorschr. BilMoG",null,"Aufwendungen Übergangsvorschr. BilMoG"]
["Aufwendungen Pensionsrückstellungen",null,"Aufwendungen Pensionsrückstellungen"]
["Aufwendungen latente Steuern BilMoG",null,"Aufwendungen latente Steuern BilMoG"]
["Zinsen und ähnliche Aufwendungen",null,"Zinsen und ähnliche Aufwendungen"]
["N. abzugsf. and.Nebenleistg §4 (5b) EStG",null,"N. abzugsf. and.Nebenleistg §4 (5b) EStG"]
["Abzugsfäh. and. Nebenleist. zu Steuern",null,"Abzugsfäh. and. Nebenleist. zu Steuern"]
["Nicht abzugsfäh.and.Nebenleist.z.Steuern",null,"Nicht abzugsfäh.and.Nebenleist.z.Steuern"]
["Zinsaufw. § 233a AO nicht abzugsfähig",null,"Zinsaufw. § 233a AO nicht abzugsfähig"]
["Zinsaufw. § 233a AO abzugsfähig",null,"Zinsaufw. § 233a AO abzugsfähig"]
["Zinsaufw. §§ 234 bis 237 AO n. abzugsf.",null,"Zinsaufw. §§ 234 bis 237 AO n. abzugsf."]
["Zinsaufwendungen an verbund. Unternehmen",null,"Zinsaufwendungen an verbund. Unternehmen"]
["Zinsaufwendungen f.kfr.Verbindlichkeit.",null,"Zinsaufwendungen f.kfr.Verbindlichkeit."]
["Zinsaufw. §§ 234 bis 237 AO abzugsfähig",null,"Zinsaufw. §§ 234 bis 237 AO abzugsfähig"]
["N. abzugsf. Schuldzinsen § 4 (4a) EStG",null,"N. abzugsf. Schuldzinsen § 4 (4a) EStG"]
["Zinsen für Gesellschafterdarlehen (KapG)",null,"Zinsen für Gesellschafterdarlehen (KapG)"]
["Zinsen und ähnliche Aufw.z.T. nicht abz.",null,"Zinsen und ähnliche Aufw.z.T. nicht abz."]
["Zinsen, Aufwendg. verb. UN z.T. n.abz.",null,"Zinsen, Aufwendg. verb. UN z.T. n.abz."]
["Zinsen an Gesell., Beteilig. >25% (KapG)",null,"Zinsen an Gesell., Beteilig. >25% (KapG)"]
["Zinsen auf Kontokorrentkonten",null,"Zinsen auf Kontokorrentkonten"]
["Zinsaufwend. f.kfr. Verb.an verbund. UN",null,"Zinsaufwend. f.kfr. Verb.an verbund. UN"]
["Zinsaufwendungen f.lfr.Verbindlichkeit.",null,"Zinsaufwendungen f.lfr.Verbindlichkeit."]
["Abschr.Agio oder Disagio z. Finanzierung",null,"Abschr.Agio oder Disagio z. Finanzierung"]
["Abschr.Agio od.Disagio zur Finanzg d.AV",null,"Abschr.Agio od.Disagio zur Finanzg d.AV"]
["Zinsen für Gebäude im Betriebsvermögen",null,"Zinsen für Gebäude im Betriebsvermögen"]
["Zinsen zur Finanzierung Anlagevermögen",null,"Zinsen zur Finanzierung Anlagevermögen"]
["Renten und dauernde Lasten",null,"Renten und dauernde Lasten"]
["Zinsen an Mituntern.§ 15 EStG (PersG)",null,"Zinsen an Mituntern.§ 15 EStG (PersG)"]
["Zinsaufw. für lfr. Verbindlichk.verb.UN",null,"Zinsaufw. für lfr. Verbindlichk.verb.UN"]
["Diskontaufwendungen",null,"Diskontaufwendungen"]
["Diskontaufwendungen an verbundene UN",null,"Diskontaufwendungen an verbundene UN"]
["Zinsähnliche Aufwendungen",null,"Zinsähnliche Aufwendungen"]
["Kreditprovision,Verwaltungskostenbeitr.",null,"Kreditprovision,Verwaltungskostenbeitr."]
["Zinsant. Zuführung Pensionsrückstellung",null,"Zinsant. Zuführung Pensionsrückstellung"]
["Zinsaufwand Abzinsung Verbindlichkeit",null,"Zinsaufwand Abzinsung Verbindlichkeit"]
["Zinsaufwand Abzinsung Rückstellungen",null,"Zinsaufwand Abzinsung Rückstellungen"]
["Aufw. Abzinsung Pensions-/ähnl. Rückst.",null,"Aufw. Abzinsung Pensions-/ähnl. Rückst."]
["Aufw. Abzins. Pensions-/ähnl. RS,Verr",null,{"$f":"+A643","v":"Aufw. Abzins. Pensions-/ähnl. RS,Verr"}]
["Aufwendungen VG zur Verrg § 246 (2) HGB",null,"Aufwendungen VG zur Verrg § 246 (2) HGB"]
["Aufw. Abzinsung Rückstellung n. abz.",null,"Aufw. Abzinsung Rückstellung n. abz."]
["Zinsähnliche Aufwendungen an verb.UN",null,"Zinsähnliche Aufwendungen an verb.UN"]
["Aufwendungen aus Währungsumrechnungen",null,"Aufwendungen aus Währungsumrechnungen"]
["Aufw.Währungsumrechnung nicht §256a HGB",null,"Aufw.Währungsumrechnung nicht §256a HGB"]
["Aufwendg. Bewertung Finanzmittelfonds",null,"Aufwendg. Bewertung Finanzmittelfonds"]
["Nicht abziehbare Vorsteuer",null,"Nicht abziehbare Vorsteuer"]
["Nicht abziehbare Vorsteuer 7%",null,"Nicht abziehbare Vorsteuer 7%"]
["Nicht abziehbare Vorsteuer 19%",null,"Nicht abziehbare Vorsteuer 19%"]
["Körperschaftsteuer",null,"Körperschaftsteuer"]
["Körperschaftsteuer für Vorjahre",null,"Körperschaftsteuer für Vorjahre"]
["Körperschaftsteuererstattung Vorjahre",null,"Körperschaftsteuererstattung Vorjahre"]
["Solidaritätszuschlag",null,"Solidaritätszuschlag"]
["Solidaritätszuschlag für Vorjahre",null,"Solidaritätszuschlag für Vorjahre"]
["Solidaritätszuschl.-Erstattung Vorjahre",null,"Solidaritätszuschl.-Erstattung Vorjahre"]
["Kapitalertragsteuer 25 % (KapG)",null,"Kapitalertragsteuer 25 % (KapG)"]
["SolZ auf Kapitalertragsteuer 25 % (KapG)",null,"SolZ auf Kapitalertragsteuer 25 % (KapG)"]
["Ausländ. Steuer auf stfr. DBA-Einkünfte",null,"Ausländ. Steuer auf stfr. DBA-Einkünfte"]
["Anrechn./Abzug ausländ. Quellensteuer",null,"Anrechn./Abzug ausländ. Quellensteuer"]
["Aufw. Zuführg/Auflösung latente Steuern",null,"Aufw. Zuführg/Auflösung latente Steuern"]
["Erträge Zuführg/Auflösg latente Steuern",null,"Erträge Zuführg/Auflösg latente Steuern"]
["Aufw. Zuführung zu Steuerrückst. BStBK",null,"Aufw. Zuführung zu Steuerrückst. BStBK"]
["Erträge Auflösung Steuerrückst. BStBK",null,"Erträge Auflösung Steuerrückst. BStBK"]
["GewSt-NZ/Erstattung VJ § 4 (5b) EStG",null,"GewSt-NZ/Erstattung VJ § 4 (5b) EStG"]
["Ertr. Auflösung GewSt-RSt § 4 (5b) EStG",null,"Ertr. Auflösung GewSt-RSt § 4 (5b) EStG"]
["Steuernachzahlg. VJ sonstige Steuern",null,"Steuernachzahlg. VJ sonstige Steuern"]
["Erstattung VJ für sonstige Steuern",null,"Erstattung VJ für sonstige Steuern"]
["Auflösung Rückstellung s. Steuern",null,"Auflösung Rückstellung s. Steuern"]
["Sonstige Aufwendungen",null,"Sonstige Aufwendungen"]
["Sonst.Aufwendungen, betriebsfr.u.regelm.",null,"Sonst.Aufwendungen, betriebsfr.u.regelm."]
["Sonst. nicht abziehbare Aufwendungen",null,"Sonst. nicht abziehbare Aufwendungen"]
["Sonstige Aufwendungen unregelmäßig",null,"Sonstige Aufwendungen unregelmäßig"]
["Abgänge Sachanlagen Restbuchwert bei BV",null,"Abgänge Sachanlagen Restbuchwert bei BV"]
["Abgang immaterielle VermögensG, RBW, BV",null,"Abgang immaterielle VermögensG, RBW, BV"]
["Abgänge Finanzanlagen Restbuchwert, BV",null,"Abgänge Finanzanlagen Restbuchwert, BV"]
["Abgänge Finanzanlagen RBW z.T.stf., BV",null,"Abgänge Finanzanlagen RBW z.T.stf., BV"]
["Abgänge Sachanlagen Restbuchwert bei BG",null,"Abgänge Sachanlagen Restbuchwert bei BG"]
["Abgang immaterielle VermögensG, RBW, BG",null,"Abgang immaterielle VermögensG, RBW, BG"]
["Abgänge Finanzanlagen Restbuchwert, BG",null,"Abgänge Finanzanlagen Restbuchwert, BG"]
["Abgänge Finanzanlagen RBW z.T. stf.,BG",null,"Abgänge Finanzanlagen RBW z.T. stf.,BG"]
["Verluste aus Anlagenabgang",null,"Verluste aus Anlagenabgang"]
["Verlust Veräuß.Ant. KapGes z.T. n. abz.",null,"Verlust Veräuß.Ant. KapGes z.T. n. abz."]
["Verluste aus Abgang von Umlaufvermögen",null,"Verluste aus Abgang von Umlaufvermögen"]
["Verluste aus Abgang UV z.T. n. abziehbar",null,"Verluste aus Abgang UV z.T. n. abziehbar"]
["Abgang WG UV § 4 (3) EStG",null,"Abgang WG UV § 4 (3) EStG"]
["Abgang WG UV § 4 (3) EStG z.T.nicht abz.",null,"Abgang WG UV § 4 (3) EStG z.T.nicht abz."]
["Einstellungen stl. Rücklage § 4g EStG",null,"Einstellungen stl. Rücklage § 4g EStG"]
["Einstellg stl. Rücklage § 6b (3) EStG",null,"Einstellg stl. Rücklage § 6b (3) EStG"]
["Einstellg stl. Rücklage § 6b (10) EStG",null,"Einstellg stl. Rücklage § 6b (10) EStG"]
["Einstellungen stl. Rücklage R 6.6 EStR",null,"Einstellungen stl. Rücklage R 6.6 EStR"]
["Einstellungen in sonstige stl. Rücklagen",null,"Einstellungen in sonstige stl. Rücklagen"]
["Aufwendungen aus Erwerb eigener Anteile",null,"Aufwendungen aus Erwerb eigener Anteile"]
["Sonst. Grundstücksaufwendungen neutral",null,"Sonst. Grundstücksaufwendungen neutral"]
["Grundsteuer",null,"Grundsteuer"]
["Zuwendungen,Spenden steuerl. n. abziehb.",null,"Zuwendungen,Spenden steuerl. n. abziehb."]
["Zuwendg.Spenden wissensch./kult. Zweck",null,"Zuwendg.Spenden wissensch./kult. Zweck"]
["Zuwendungen,Spenden mildtätige Zwecke",null,"Zuwendungen,Spenden mildtätige Zwecke"]
["Zuwendungen,Spenden kirchl./rel./gemein.",null,"Zuwendungen,Spenden kirchl./rel./gemein."]
["Zuwendungen,Spenden an politische Partei",null,"Zuwendungen,Spenden an politische Partei"]
["Nicht abziehbare AR-Vergütungen",null,"Nicht abziehbare AR-Vergütungen"]
["Abziehbare Aufsichtsratsvergütung",null,"Abziehbare Aufsichtsratsvergütung"]
["Zuwendg. an Stiftg. gemeinnützige Zwecke",null,"Zuwendg. an Stiftg. gemeinnützige Zwecke"]
["Zuwendg. an Stiftg. kirchl./rel./gemein.",null,"Zuwendg. an Stiftg. kirchl./rel./gemein."]
["Zuwendg. an Stiftg. wiss./mildt./kultur.",null,{"$f":"+A707","v":"Zuwendg. an Stiftg. wiss./mildt./kultur."}]
["Forderungsverluste (übliche Höhe)",null,"Forderungsverluste (übliche Höhe)"]
["Forderungsverluste 7% USt",null,"Forderungsverluste 7% USt"]
["Ford.verluste a.stfrei.EU-Lieferungen",null,"Ford.verluste a.stfrei.EU-Lieferungen"]
["Forderungsverluste EU-Lieferungen 7%",null,"Forderungsverluste EU-Lieferungen 7%"]
["Forderungsverluste 19% USt",null,"Forderungsverluste 19% USt"]
["Forderungsverluste EU-Lieferung 19% USt",null,"Forderungsverluste EU-Lieferung 19% USt"]
["Forderungsverluste",null,"Forderungsverluste"]
["Forderungsverluste 7% USt (unübl. hoch)",null,"Forderungsverluste 7% USt (unübl. hoch)"]
["Forderungsverluste 19% USt (unübl.hoch)",null,"Forderungsverluste 19% USt (unübl.hoch)"]
["Abschr. Forderungen ggb.KapG, unübl.hoch",null,"Abschr. Forderungen ggb.KapG, unübl.hoch"]
["Abschr. Ford. ggb. Ges.ern, unübl. hoch",null,"Abschr. Ford. ggb. Ges.ern, unübl. hoch"]
["Einstellung in die PWB auf Forderungen",null,"Einstellung in die PWB auf Forderungen"]
["Einstellung in die EWB auf Forderungen",null,"Einstellung in die EWB auf Forderungen"]
["Einstellung Rücklage Anteil herrsch.UN",null,"Einstellung Rücklage Anteil herrsch.UN"]
["Einstellung gesamth.geb. Rücklagen (KKE)",null,"Einstellung gesamth.geb. Rücklagen (KKE)"]
["Einstellung in andere Ergebnisrücklagen",null,"Einstellung in andere Ergebnisrücklagen"]
["Änd.Ausgl.posten mit Erg.Körperschaften",null,"Änd.Ausgl.posten mit Erg.Körperschaften"]
["Änd.Ausgl.posten mit Erg.Pers.gesellsch.",null,"Änd.Ausgl.posten mit Erg.Pers.gesellsch."]
["Aufwendungen aus Verlustübernahme",null,"Aufwendungen aus Verlustübernahme"]
["Abgef.Gewinn-/Verlustant.atyp.still.Bet.",null,"Abgef.Gewinn-/Verlustant.atyp.still.Bet."]
["Abgef. Gewinne / Gewinngemeinschaft",null,"Abgef. Gewinne / Gewinngemeinschaft"]
["Abgef.Gewinn-Verlustant.typ.stille Bet.",null,"Abgef.Gewinn-Verlustant.typ.stille Bet."]
["Abgef. Gewinne / Gewinn-/Teilgewinnabf.",null,"Abgef. Gewinne / Gewinn-/Teilgewinnabf."]
["Einstellungen Kapitalrücklage",null,"Einstellungen Kapitalrücklage"]
["Einstellungen gesetzliche Rücklage",null,"Einstellungen gesetzliche Rücklage"]
["Einstellungen i.satzungsmäß.Rücklagen",null,"Einstellungen i.satzungsmäß.Rücklagen"]
["Einst.Ausgleichsposten akt.eig. Anteile",null,"Einst.Ausgleichsposten akt.eig. Anteile"]
["Einstellungen andere Gewinnrücklagen",null,"Einstellungen andere Gewinnrücklagen"]
["Erträge Verschmelzung und Umwandlung",null,"Erträge Verschmelzung und Umwandlung"]
["Gewinn Veräuß/Aufg. Geschäftsaktivität",null,"Gewinn Veräuß/Aufg. Geschäftsaktivität"]
["Betriebsfremde Erträge",null,"Betriebsfremde Erträge"]
["Periodenfremde Erträge",null,"Periodenfremde Erträge"]
["Erträge Übergangsvorschrift BilMoG",null,"Erträge Übergangsvorschrift BilMoG"]
["Erträge Übergangsvorschr. latente St.",null,"Erträge Übergangsvorschr. latente St."]
["Erträge aus Beteiligungen",null,"Erträge aus Beteiligungen"]
["Ertr. Beteiligungen an PersG, verb. UN",null,"Ertr. Beteiligungen an PersG, verb. UN"]
["Erträge a.typisch stillen Beteiligungen",null,"Erträge a.typisch stillen Beteiligungen"]
["Erträge a.atypisch stillen Beteiligungen",null,"Erträge a.atypisch stillen Beteiligungen"]
["Erträge aus Beteiligungen z.T. stfrei",null,"Erträge aus Beteiligungen z.T. stfrei"]
["Ertr Ant Kap verb UN z.T.stfr (Beteilig)",null,"Ertr Ant Kap verb UN z.T.stfr (Beteilig)"]
["Gewinnanteile Mitunternehmerschaften",null,"Gewinnanteile Mitunternehmerschaften"]
["Erträge a.Beteilig. an verbundenen UN",null,"Erträge a.Beteilig. an verbundenen UN"]
["Erträge Wertpapiere/Ausleihungen FAV",null,"Erträge Wertpapiere/Ausleihungen FAV"]
["Ertr. Ausleihungen Finanzanlagevermögen",null,"Ertr. Ausleihungen Finanzanlagevermögen"]
["Ertr. Ausleihungen FAV an verbund. UN",null,"Ertr. Ausleihungen FAV an verbund. UN"]
["Erträge Anteile an PersG, FAV",null,"Erträge Anteile an PersG, FAV"]
["Erträge a.Beteilig. FAV z.T. steuerfrei",null,"Erträge a.Beteilig. FAV z.T. steuerfrei"]
["Ertr Ant KapG verb UN z.T.stfr (Wertpap)",null,"Ertr Ant KapG verb UN z.T.stfr (Wertpap)"]
["Zins- und Dividendenerträge",null,"Zins- und Dividendenerträge"]
["Erhaltene Ausgleichszahlungen",null,"Erhaltene Ausgleichszahlungen"]
["Erträge Anteile PersG, verbundene UN",null,"Erträge Anteile PersG, verbundene UN"]
["Erträge andere WP FAV an KapG, verb.UN",null,"Erträge andere WP FAV an KapG, verb.UN"]
["Erträge andere WP FAV an PersG,verb.UN",null,"Erträge andere WP FAV an PersG,verb.UN"]
["Erträge Wertpapiere/FAV-Ausl.verb.UN",null,"Erträge Wertpapiere/FAV-Ausl.verb.UN"]
["Sonstige Zinsen und ähnliche Erträge",null,"Sonstige Zinsen und ähnliche Erträge"]
["Zinsertr.§ 233a AO, §4 (5b) EStG, stfrei",null,"Zinsertr.§ 233a AO, §4 (5b) EStG, stfrei"]
["Erträge Wertpapiere/Ausleihungen UV",null,"Erträge Wertpapiere/Ausleihungen UV"]
["Erträge aus Anteilen KapG UV z.T. stfr",null,"Erträge aus Anteilen KapG UV z.T. stfr"]
["Ertr Ant KapG verb UN z.T.stfr (Zinsen)",null,"Ertr Ant KapG verb UN z.T.stfr (Zinsen)"]
["Zinserträge § 233a AO, steuerpflichtig",null,"Zinserträge § 233a AO, steuerpflichtig"]
["Zinserträge § 233a AO,Anlage GK KSt,stf",null,"Zinserträge § 233a AO,Anlage GK KSt,stf"]
["Sonst. Zinsen u.ä. Erträge aus verb.UN",null,"Sonst. Zinsen u.ä. Erträge aus verb.UN"]
["Erträge aus der Währungsumrechnung",null,"Erträge aus der Währungsumrechnung"]
["Ertr.Währungsumrechnung nicht § 256a HGB",null,{"$f":"+A771","v":"Ertr.Währungsumrechnung nicht § 256a HGB"}]
["Erträge Bewertung Finanzmittelfonds",null,"Erträge Bewertung Finanzmittelfonds"]
["Diskonterträge",null,"Diskonterträge"]
["Diskonterträge verbundene Unternehmen",null,"Diskonterträge verbundene Unternehmen"]
["Zinsähnliche Erträge",null,"Zinsähnliche Erträge"]
["Ertrag Abzinsung Rückstellung stfrei",null,"Ertrag Abzinsung Rückstellung stfrei"]
["Zinsertrag Abzinsung Verbindlichkeit",null,"Zinsertrag Abzinsung Verbindlichkeit"]
["Zinsertrag Abzinsung Rückstellungen",null,"Zinsertrag Abzinsung Rückstellungen"]
["Ertr. Abzinsung Pensions-/ähnl. Rückst.",null,"Ertr. Abzinsung Pensions-/ähnl. Rückst."]
["Ertr. Abzins. Pensions-/ähnl. RS,Verr",null,"Ertr. Abzins. Pensions-/ähnl. RS,Verr"]
["Erträge VG zur Verrechnung § 246 (2) HGB",null,"Erträge VG zur Verrechnung § 246 (2) HGB"]
["Zinsähnliche Erträge verbundene UN",null,"Zinsähnliche Erträge verbundene UN"]
["Sonstige Erträge betriebs/periodenfremd",null,"Sonstige Erträge betriebs/periodenfremd"]
["Sonstige betriebl. regelm. Erträge",null,"Sonstige betriebl. regelm. Erträge"]
["Sonstige betriebsfr.regelm. Erträge",null,"Sonstige betriebsfr.regelm. Erträge"]
["Sonstige Erträge unregelmäßig",null,"Sonstige Erträge unregelmäßig"]
["Erträge Zuschreibg. Sachanlagevermögen",null,"Erträge Zuschreibg. Sachanlagevermögen"]
["Erträge Zuschreibg. immat. Anlagevermög.",null,"Erträge Zuschreibg. immat. Anlagevermög."]
["Erträge Zuschreibg. Finanzanlagevermögen",null,"Erträge Zuschreibg. Finanzanlagevermögen"]
["Erträge Zuschreibg. FAV z.T. steuerfrei",null,"Erträge Zuschreibg. FAV z.T. steuerfrei"]
["Erträge Zuschreibg. z.T. steuerfrei",null,"Erträge Zuschreibg. z.T. steuerfrei"]
["Erträge a.Zuschreibung Umlaufvermögen",null,"Erträge a.Zuschreibung Umlaufvermögen"]
["Erträge Zuschreibg. UV z.T. steuerfrei",null,"Erträge Zuschreibg. UV z.T. steuerfrei"]
["Erträge aus Abgang von AV-Gegenständen",null,"Erträge aus Abgang von AV-Gegenständen"]
["Erträge Veräuß.Ant. KapGes z.T. stfrei",null,"Erträge Veräuß.Ant. KapGes z.T. stfrei"]
["Erträge aus Abgang von UV-Gegenständen",null,"Erträge aus Abgang von UV-Gegenständen"]
["Erträge aus Abgang UV z.T. steuerfrei",null,"Erträge aus Abgang UV z.T. steuerfrei"]
["Ertr.Auflösg stl. Rücklage § 6b (3) EStG",null,"Ertr.Auflösg stl. Rücklage § 6b (3) EStG"]
["Ertr.Auflösg stl.Rücklage § 6b(10) EStG",null,"Ertr.Auflösg stl.Rücklage § 6b(10) EStG"]
["Erträge Auflösung stl. Rücklage R 6.6",null,"Erträge Auflösung stl. Rücklage R 6.6"]
["Erträge aus Herabsetzung PWB auf Ford",null,"Erträge aus Herabsetzung PWB auf Ford"]
["Erträge aus Herabsetzung EWB auf Ford",null,"Erträge aus Herabsetzung EWB auf Ford"]
["Erträge aus abgeschriebenen Forderg.",null,"Erträge aus abgeschriebenen Forderg."]
["Erträge Auflösung von Rückstellungen",null,"Erträge Auflösung von Rückstellungen"]
["Erträge Herabsetzung Verbindlichkeit",null,"Erträge Herabsetzung Verbindlichkeit"]
["Ertr. Auflösg stl. Rücklage § 4g EStG",null,"Ertr. Auflösg stl. Rücklage § 4g EStG"]
["Erträge Auflösung sonst.stl.Rücklagen",null,"Erträge Auflösung sonst.stl.Rücklagen"]
["Erträge Auflösung stl. Sonderabschr.",null,"Erträge Auflösung stl. Sonderabschr."]
["Versich.entschädigung, Schadenersatz",null,"Versich.entschädigung, Schadenersatz"]
["Investitionszuschüsse",null,"Investitionszuschüsse"]
["Investitionszulage",null,"Investitionszulage"]
["Erträge a. Kapitalherabsetzung",null,"Erträge a. Kapitalherabsetzung"]
["Stfreie Erträge Auflösung stl. Rücklage",null,"Stfreie Erträge Auflösung stl. Rücklage"]
["Sonstige steuerfr. Betriebseinnahmen",null,"Sonstige steuerfr. Betriebseinnahmen"]
["Erstattungen AufwendungsausgleichsG",null,"Erstattungen AufwendungsausgleichsG"]
["Grundstückserträge",null,"Grundstückserträge"]
["Erlöse Vermietung u.Verpachtung ustfrei",null,"Erlöse Vermietung u.Verpachtung ustfrei"]
["Erlöse Vermietung u.Verpachtung 19% USt",null,"Erlöse Vermietung u.Verpachtung 19% USt"]
["Erträge Aktivierung unentgeltl.erworb VG",null,"Erträge Aktivierung unentgeltl.erworb VG"]
["Kostenerstatt.,Rückvergütg. früh. Jahre",null,"Kostenerstatt.,Rückvergütg. früh. Jahre"]
["Erträge aus Verwaltungskostenumlagen",null,"Erträge aus Verwaltungskostenumlagen"]
["Erträge aus Verlustübernahme",null,"Erträge aus Verlustübernahme"]
["Gewinne auf Grund Gewinngemeinschaft",null,"Gewinne auf Grund Gewinngemeinschaft"]
["Gewinne auf Grund Gewinn/Teilgewinnabf",null,"Gewinne auf Grund Gewinn/Teilgewinnabf"]
["Entnahmen aus Kapitalrücklagen",null,"Entnahmen aus Kapitalrücklagen"]
["Entnahmen aus der gesetzlichen Rücklage",null,"Entnahmen aus der gesetzlichen Rücklage"]
["Entnahmen aus satzungsm.Rücklagen",null,"Entnahmen aus satzungsm.Rücklagen"]
["Entn. Ausgleichsposten akt.eig. Anteile",null,"Entn. Ausgleichsposten akt.eig. Anteile"]
["Entnahmen aus anderen Gewinnrücklagen",null,"Entnahmen aus anderen Gewinnrücklagen"]
["Entnahme Rücklage Anteile herrsch. UN",null,"Entnahme Rücklage Anteile herrsch. UN"]
["Entnahme gesamth.geb. Rücklagen (KKE)",null,"Entnahme gesamth.geb. Rücklagen (KKE)"]
["Entnahme a. anderen Ergebnisrücklagen",null,"Entnahme a. anderen Ergebnisrücklagen"]
["Gewinnvortrag nach Verwendung",null,"Gewinnvortrag nach Verwendung"]
["Gewinnvortrag nach Verwendung (KKE)",null,"Gewinnvortrag nach Verwendung (KKE)"]
["Verlustvortrag nach Verwendung (KKE)",null,{"$f":"+A835","v":"Verlustvortrag nach Verwendung (KKE)"}]
["Verlustvortrag nach Verwendung",null,"Verlustvortrag nach Verwendung"]
["Vorabausschüttung",null,"Vorabausschüttung"]
["Verrechneter kalkul.Unternehmerlohn",null,"Verrechneter kalkul.Unternehmerlohn"]
["Verrechnete kalkul. Miete und Pacht",null,"Verrechnete kalkul. Miete und Pacht"]
["Verrechnete kalkulatorische Zinsen",null,"Verrechnete kalkulatorische Zinsen"]
["Verrechnete kalkul. Abschreibungen",null,"Verrechnete kalkul. Abschreibungen"]
["Verrechnete kalkulatorische Wagnisse",null,"Verrechnete kalkulatorische Wagnisse"]
["Verrechneter kalk. Lohn, unentgeltl. AN",null,"Verrechneter kalk. Lohn, unentgeltl. AN"]
["Einkauf Roh-,Hilfs- und Betriebsstoffe",null,"Einkauf Roh-,Hilfs- und Betriebsstoffe"]
["Einkauf RHB 7% Vorsteuer",null,"Einkauf RHB 7% Vorsteuer"]
["Einkauf RHB ohne Vorsteuerabzug",null,"Einkauf RHB ohne Vorsteuerabzug"]
["Einkauf RHB 19 % Vorsteuer",null,"Einkauf RHB 19 % Vorsteuer"]
["Einkauf RHB, EU-Erwerb 7% Vorst./USt",null,"Einkauf RHB, EU-Erwerb 7% Vorst./USt"]
["Einkauf RHB,EU-Erwerb 19% Vorst./USt",null,"Einkauf RHB,EU-Erwerb 19% Vorst./USt"]
["Eink.RHB,EU-Erwerb ohne Vorst., 7% USt",null,"Eink.RHB,EU-Erwerb ohne Vorst., 7% USt"]
["Eink.RHB,EU-Erwerb ohne Vorst.,19% USt",null,"Eink.RHB,EU-Erwerb ohne Vorst.,19% USt"]
["Einkauf RHB 5,5% Vorsteuer",null,"Einkauf RHB 5,5% Vorsteuer"]
["Einkauf RHB 10,7%/9,5% Vorsteuer",null,"Einkauf RHB 10,7%/9,5% Vorsteuer"]
["Einkauf RHB aus USt-Lager 7% Vorst./USt",null,"Einkauf RHB aus USt-Lager 7% Vorst./USt"]
["Einkauf RHB aus USt-Lager 19% Vorst/USt",null,"Einkauf RHB aus USt-Lager 19% Vorst/USt"]
["Erwerb RHB letzter Abn.DG 19% Vorst./USt",null,"Erwerb RHB letzter Abn.DG 19% Vorst./USt"]
["Energiestoffe",null,"Energiestoffe"]
["Energiestoffe (Fertigung) 7% Vorsteuer",null,"Energiestoffe (Fertigung) 7% Vorsteuer"]
["Energiestoffe (Fertigung) 19% Vorsteuer",null,"Energiestoffe (Fertigung) 19% Vorsteuer"]
["Fremdleistungen",null,"Fremdleistungen"]
["Fremdleistungen 19% Vorsteuer",null,"Fremdleistungen 19% Vorsteuer"]
["Fremdleistungen 7% Vorsteuer",null,"Fremdleistungen 7% Vorsteuer"]
["Fremdleistungen ohne Vorsteuer",null,"Fremdleistungen ohne Vorsteuer"]
["Bauleistungen §13b UStG 7% Vorst./USt",null,"Bauleistungen §13b UStG 7% Vorst./USt"]
["Sonstige Leistungen EU 7% Vorst./USt",null,"Sonstige Leistungen EU 7% Vorst./USt"]
["Leistungen ausländ.Untern.7% Vorst./USt",null,"Leistungen ausländ.Untern.7% Vorst./USt"]
["Bauleistungen §13b UStG 19% Vorst./USt",null,"Bauleistungen §13b UStG 19% Vorst./USt"]
["Sonstige Leistungen EU 19% Vorst./USt",null,"Sonstige Leistungen EU 19% Vorst./USt"]
["Leistungen ausländ.Untern.19% Vorst./USt",null,"Leistungen ausländ.Untern.19% Vorst./USt"]
["Bauleistungen §13b UStG o.Vorst.,7% USt",null,"Bauleistungen §13b UStG o.Vorst.,7% USt"]
["Sonstige Leistungen EU o.Vorst.,7% USt",null,"Sonstige Leistungen EU o.Vorst.,7% USt"]
["Leistungen ausl.Untern.o.Vorst.,7% USt",null,"Leistungen ausl.Untern.o.Vorst.,7% USt"]
["Bauleistungen §13b UStG o.Vorst.,19% USt",null,"Bauleistungen §13b UStG o.Vorst.,19% USt"]
["Sonstige Leistungen EU o.Vorst.,19% USt",null,"Sonstige Leistungen EU o.Vorst.,19% USt"]
["Leistungen ausl.Untern.o.Vorst.,19% USt",null,"Leistungen ausl.Untern.o.Vorst.,19% USt"]
["Erhaltene Skonti Leistungen §13b UStG",null,"Erhaltene Skonti Leistungen §13b UStG"]
["Erhalt. Skonti § 13b UStG 19% Vorst./USt",null,"Erhalt. Skonti § 13b UStG 19% Vorst./USt"]
["Erhalt. Skonti § 13b UStG 16% Vorst./USt",null,"Erhalt. Skonti § 13b UStG 16% Vorst./USt"]
["Erhaltene Skonti § 13b UStG o.VoSt/m.USt",null,"Erhaltene Skonti § 13b UStG o.VoSt/m.USt"]
["Erhalt. Skonti § 13b UStG o.VoSt/19% USt",null,"Erhalt. Skonti § 13b UStG o.VoSt/19% USt"]
["Erhalt. Skonti § 13b UStG o.VoSt/16% USt",null,"Erhalt. Skonti § 13b UStG o.VoSt/16% USt"]
["Leistungen § 13b UStG mit VoSt-Abzug",null,"Leistungen § 13b UStG mit VoSt-Abzug"]
["Leistungen § 13b UStG ohne VoSt-Abzug",null,"Leistungen § 13b UStG ohne VoSt-Abzug"]
["Fremdleistung (Miet- u.Pachtz. bew. WG)",null,"Fremdleistung (Miet- u.Pachtz. bew. WG)"]
["Fremdleistung (Miet- u.Pachtz. unbew.WG)",null,"Fremdleistung (Miet- u.Pachtz. unbew.WG)"]
["Fremdleistung (Entgelte Rechte u.Liz.)",null,"Fremdleistung (Entgelte Rechte u.Liz.)"]
["Fremdleistung (Vergütung Überlass. WG)",null,"Fremdleistung (Vergütung Überlass. WG)"]
["Wareneingang",null,"Wareneingang"]
["Wareneingang 7% Vorsteuer",null,"Wareneingang 7% Vorsteuer"]
["Wareneingang ohne Vorsteuerabzug",null,"Wareneingang ohne Vorsteuerabzug"]
["Wareneingang 19% Vorsteuer",null,"Wareneingang 19% Vorsteuer"]
["Wareneingang 19% Vorsteuer",null,"Wareneingang 19% Vorsteuer"]
["Wareneingang 19% Vorsteuer",null,"Wareneingang 19% Vorsteuer"]
["Wareneingang 19% Vorsteuer",null,"Wareneingang 19% Vorsteuer"]
["Wareneingang 19% Vorsteuer",null,"Wareneingang 19% Vorsteuer"]
["Wareneingang 19% Vorsteuer",null,"Wareneingang 19% Vorsteuer"]
["Wareneingang 19% Vorsteuer",null,"Wareneingang 19% Vorsteuer"]
["Wareneingang 19% Vorsteuer",null,"Wareneingang 19% Vorsteuer"]
["Wareneingang 19% Vorsteuer",null,{"$f":"+A899","v":"Wareneingang 19% Vorsteuer"}]
["Wareneingang 19% Vorsteuer",null,"Wareneingang 19% Vorsteuer"]
["EU-Erwerb 7% Vorst./USt",null,"EU-Erwerb 7% Vorst./USt"]
["EU-Erwerb 19% Vorst./USt",null,"EU-Erwerb 19% Vorst./USt"]
["EU-Erwerb ohne Vorsteuer, 7% USt",null,"EU-Erwerb ohne Vorsteuer, 7% USt"]
["EU-Erwerb ohne Vorsteuer, 19% USt",null,"EU-Erwerb ohne Vorsteuer, 19% USt"]
["EU-Erwerb Nfz ohne UStID 19% Vorst./USt",null,"EU-Erwerb Nfz ohne UStID 19% Vorst./USt"]
["Wareneingang 5,5% Vorsteuer",null,"Wareneingang 5,5% Vorsteuer"]
["Wareneingang 10,7%/9,5% Vorsteuer",null,"Wareneingang 10,7%/9,5% Vorsteuer"]
["Steuerfreier EU-Erwerb",null,"Steuerfreier EU-Erwerb"]
["Wareneingang, im Drittland steuerbar",null,"Wareneingang, im Drittland steuerbar"]
["Erwerb 1. Abnehmer im Dreiecksgeschäft",null,"Erwerb 1. Abnehmer im Dreiecksgeschäft"]
["Erwerb Waren letzt.Abn.DG 19% Vorst./USt",null,"Erwerb Waren letzt.Abn.DG 19% Vorst./USt"]
["Wareneingang, im anderen EU-Land stb.",null,"Wareneingang, im anderen EU-Land stb."]
["Steuerfreie Einfuhren",null,"Steuerfreie Einfuhren"]
["Waren aus USt-Lager 7% Vorst./USt",null,"Waren aus USt-Lager 7% Vorst./USt"]
["Waren aus USt-Lager 19% Vorst./USt",null,"Waren aus USt-Lager 19% Vorst./USt"]
["Nicht abziehb. VoSt (Materialaufwand)",null,"Nicht abziehb. VoSt (Materialaufwand)"]
["Nicht abziehb. VoSt 7% (Materialaufwand)",null,"Nicht abziehb. VoSt 7% (Materialaufwand)"]
["Nicht abziehb. VoSt 19% (Materialaufw.)",null,"Nicht abziehb. VoSt 19% (Materialaufw.)"]
["Nachlässe",null,"Nachlässe"]
["Nachlässe aus Einkauf RHB",null,"Nachlässe aus Einkauf RHB"]
["Nachlässe 7% Vorsteuer",null,"Nachlässe 7% Vorsteuer"]
["Nachlässe aus Einkauf RHB 7% Vorst.",null,"Nachlässe aus Einkauf RHB 7% Vorst."]
["Nachlässe aus Einkauf RHB 19% Vorst.",null,"Nachlässe aus Einkauf RHB 19% Vorst."]
["Nachlässe RHB, EU-Erwerb 7% Vorst./USt",null,"Nachlässe RHB, EU-Erwerb 7% Vorst./USt"]
["Nachlässe RHB, EU-Erwerb 19% Vorst./USt",null,"Nachlässe RHB, EU-Erwerb 19% Vorst./USt"]
["Nachlässe 19% Vorsteuer",null,"Nachlässe 19% Vorsteuer"]
["Nachlässe aus EU-Erwerb 7% Vorst./USt",null,"Nachlässe aus EU-Erwerb 7% Vorst./USt"]
["Nachlässe aus EU-Erwerb 19% Vorst./USt",null,"Nachlässe aus EU-Erwerb 19% Vorst./USt"]
["Erhaltene Skonti",null,"Erhaltene Skonti"]
["Erhaltene Skonti 7% Vorsteuer",null,"Erhaltene Skonti 7% Vorsteuer"]
["Erhaltene Skonti 5% Vorsteuer",null,"Erhaltene Skonti 5% Vorsteuer"]
["Erhaltene Skonti Einkauf RHB",null,"Erhaltene Skonti Einkauf RHB"]
["Erhaltene Skonti Einkauf RHB 7% Vorst.",null,"Erhaltene Skonti Einkauf RHB 7% Vorst."]
["Erhaltene Skonti Einkauf RHB 5% Vorst.",null,"Erhaltene Skonti Einkauf RHB 5% Vorst."]
["Erhaltene Skonti 19% Vorsteuer",null,"Erhaltene Skonti 19% Vorsteuer"]
["Erhaltene Skonti 16% Vorsteuer",null,"Erhaltene Skonti 16% Vorsteuer"]
["Erhaltene Skonti Einkauf RHB 19% Vorst.",null,"Erhaltene Skonti Einkauf RHB 19% Vorst."]
["Erhaltene Skonti Einkauf RHB 16% Vorst.",null,"Erhaltene Skonti Einkauf RHB 16% Vorst."]
["Erhalt. Skonti RHB EU-Erw.16% Vorst./USt",null,"Erhalt. Skonti RHB EU-Erw.16% Vorst./USt"]
["Erhalt. Skonti RHB EU-Erw.19% Vorst./USt",null,"Erhalt. Skonti RHB EU-Erw.19% Vorst./USt"]
["Erhalt. Skonti RHB EU-Erw. 5% Vorst./USt",null,"Erhalt. Skonti RHB EU-Erw. 5% Vorst./USt"]
["Erhalt. Skonti RHB EU-Erw. 7% Vorst./USt",null,"Erhalt. Skonti RHB EU-Erw. 7% Vorst./USt"]
["Erhaltene Skonti RHB EU-Erwerb",null,"Erhaltene Skonti RHB EU-Erwerb"]
["Erhaltene Skonti EU-Erwerb",null,"Erhaltene Skonti EU-Erwerb"]
["Erhalt. Skonti EU-Erwerb 7% Vorst./USt",null,"Erhalt. Skonti EU-Erwerb 7% Vorst./USt"]
["Erhalt. Skonti EU-Erwerb 5% Vorst./USt",null,"Erhalt. Skonti EU-Erwerb 5% Vorst./USt"]
["Erhalt. Skonti EU-Erwerb 19% Vorst./USt",null,"Erhalt. Skonti EU-Erwerb 19% Vorst./USt"]
["Erhalt. Skonti EU-Erwerb 16% Vorst./USt",null,"Erhalt. Skonti EU-Erwerb 16% Vorst./USt"]
["Erhaltene Boni 7% Vorsteuer",null,"Erhaltene Boni 7% Vorsteuer"]
["Erhaltene Boni aus Einkauf RHB",null,"Erhaltene Boni aus Einkauf RHB"]
["Erhaltene Boni Einkauf RHB 7% Vorst.",null,"Erhaltene Boni Einkauf RHB 7% Vorst."]
["Erhaltene Boni Einkauf RHB 19% Vorst.",null,"Erhaltene Boni Einkauf RHB 19% Vorst."]
["Erhaltene Boni 19% Vorsteuer",null,"Erhaltene Boni 19% Vorsteuer"]
["Erhaltene Boni",null,"Erhaltene Boni"]
["Erhaltene Rabatte",null,"Erhaltene Rabatte"]
["Erhaltene Rabatte 7% Vorsteuer",null,"Erhaltene Rabatte 7% Vorsteuer"]
["Erhaltene Rabatte aus Einkauf RHB",null,"Erhaltene Rabatte aus Einkauf RHB"]
["Erhaltene Rabatte Einkauf RHB 7% Vorst",null,"Erhaltene Rabatte Einkauf RHB 7% Vorst"]
["Erhaltene Rabatte Einkauf RHB 19% Vorst",null,"Erhaltene Rabatte Einkauf RHB 19% Vorst"]
["Erhaltene Skonti RHB 10,7% Vorsteuer",null,"Erhaltene Skonti RHB 10,7% Vorsteuer"]
["Erhaltene Skonti RHB 9,5% Vorsteuer",null,"Erhaltene Skonti RHB 9,5% Vorsteuer"]
["Erhaltene Rabatte 19% Vorsteuer",null,"Erhaltene Rabatte 19% Vorsteuer"]
["Erh.Skonti RHB letz.Abn.DG 19% Vorst/USt",null,{"$f":"+A963","v":"Erh.Skonti RHB letz.Abn.DG 19% Vorst/USt"}]
["Erh.Skonti Waren DG letz.Abn.19%VoSt/USt",null,"Erh.Skonti Waren DG letz.Abn.19%VoSt/USt"]
["Erhaltene Skonti 5,5% Vorsteuer",null,"Erhaltene Skonti 5,5% Vorsteuer"]
["Erhaltene Skonti 10,7% Vorsteuer",null,"Erhaltene Skonti 10,7% Vorsteuer"]
["Erhaltene Skonti 9,5% Vorsteuer",null,"Erhaltene Skonti 9,5% Vorsteuer"]
["Erhaltene Skonti RHB 5,5% Vorsteuer",null,"Erhaltene Skonti RHB 5,5% Vorsteuer"]
["Bezugsnebenkosten",null,"Bezugsnebenkosten"]
["Leergut",null,"Leergut"]
["Zölle und Einfuhrabgaben",null,"Zölle und Einfuhrabgaben"]
["Bestandsveränderungen Waren",null,"Bestandsveränderungen Waren"]
["Bestandsveränderungen RHB",null,"Bestandsveränderungen RHB"]
["Bestandsveränderung RHB-Stoffe / Waren",null,"Bestandsveränderung RHB-Stoffe / Waren"]
["Bestand Roh-,Hilfs- und Betriebsstoffe",null,"Bestand Roh-,Hilfs- und Betriebsstoffe"]
["Bestand Waren",null,"Bestand Waren"]
["Verrechnete Stoffkosten",null,"Verrechnete Stoffkosten"]
["Material- und Stoffverbrauch",null,"Material- und Stoffverbrauch"]
["Löhne und Gehälter",null,"Löhne und Gehälter"]
["Löhne",null,"Löhne"]
["Gehälter",null,"Gehälter"]
["Geschäftsführergehälter GmbH-Gesells.",null,"Geschäftsführergehälter GmbH-Gesells."]
["Ehegattengehalt",null,"Ehegattengehalt"]
["Tantiemen Gesellschafter-Geschäftsf.",null,"Tantiemen Gesellschafter-Geschäftsf."]
["Geschäftsführergehälter",null,"Geschäftsführergehälter"]
["Vergütung angest. Mituntern. § 15 EStG",null,"Vergütung angest. Mituntern. § 15 EStG"]
["Tantiemen Arbeitnehmer",null,"Tantiemen Arbeitnehmer"]
["Gesetzliche Sozialaufwendungen",null,"Gesetzliche Sozialaufwendungen"]
["Ges. soz. Aufwendg. Mituntern. §15 EStG",null,"Ges. soz. Aufwendg. Mituntern. §15 EStG"]
["Beiträge zur Berufsgenossenschaft",null,"Beiträge zur Berufsgenossenschaft"]
["Ausgleichsabgabe n.d.SchwerbehindertenG.",null,"Ausgleichsabgabe n.d.SchwerbehindertenG."]
["Freiwillige soziale Aufwendung. LSt-frei",null,"Freiwillige soziale Aufwendung. LSt-frei"]
["Sonstige soziale Abgaben",null,"Sonstige soziale Abgaben"]
["Soziale Abgaben für Minijobber",null,"Soziale Abgaben für Minijobber"]
["Freiwillige soziale Aufwendung. LSt-pfl.",null,"Freiwillige soziale Aufwendung. LSt-pfl."]
["Freiwillige Zuwendungen an Minijobber",null,"Freiwillige Zuwendungen an Minijobber"]
["Freiwillige Zuwendungen an Ges.er-GF",null,"Freiwillige Zuwendungen an Ges.er-GF"]
["Freiwillige Zuwend. Mituntern. § 15 EStG",null,"Freiwillige Zuwend. Mituntern. § 15 EStG"]
["Pauschale Steuer auf sonstige Bezüge",null,"Pauschale Steuer auf sonstige Bezüge"]
["Krankengeldzuschüsse",null,"Krankengeldzuschüsse"]
["Sachzuwend., Dienstleistungen Minijob",null,"Sachzuwend., Dienstleistungen Minijob"]
["Sachzuwendungen und Dienstleistg. an AN",null,"Sachzuwendungen und Dienstleistg. an AN"]
["Sachzuwend., Dienstleistungen Ges.er-GF",null,"Sachzuwend., Dienstleistungen Ges.er-GF"]
["Sachzuwendg, Dienstleistg. MU §15 EStG",null,"Sachzuwendg, Dienstleistg. MU §15 EStG"]
["Zuschüsse Agenturen für Arbeit",null,"Zuschüsse Agenturen für Arbeit"]
["Aufwendung Veränderung Urlaubsrückst.",null,"Aufwendung Veränderung Urlaubsrückst."]
["Aufwendung Urlaubsrückstellg Ges.er-GF",null,"Aufwendung Urlaubsrückstellg Ges.er-GF"]
["Aufwendung Urlaubsrückst. MU § 15 EStG",null,"Aufwendung Urlaubsrückst. MU § 15 EStG"]
["Aufwendung Urlaubsrückst. Minijobber",null,"Aufwendung Urlaubsrückst. Minijobber"]
["Versorgungskassen",null,"Versorgungskassen"]
["Aufwendungen für Altersversorgung",null,"Aufwendungen für Altersversorgung"]
["Aufwendungen Altersversorgung Ges.er-GF",null,"Aufwendungen Altersversorgung Ges.er-GF"]
["Pauschale Steuer für Versicherungen",null,"Pauschale Steuer für Versicherungen"]
["Aufwend. Altersvers. Mituntern. §15 EStG",null,"Aufwend. Altersvers. Mituntern. §15 EStG"]
["Aufwendungen für Unterstützung",null,"Aufwendungen für Unterstützung"]
["Vermögenswirksame Leistungen",null,"Vermögenswirksame Leistungen"]
["Fahrtkostenerstatt. Whg./Arbeitsstätte",null,"Fahrtkostenerstatt. Whg./Arbeitsstätte"]
["Bedienungsgelder",null,"Bedienungsgelder"]
["Aushilfslöhne",null,"Aushilfslöhne"]
["Pauschale Steuer für Minijobber",null,"Pauschale Steuer für Minijobber"]
["Löhne für Minijobs",null,"Löhne für Minijobs"]
["Pauschale Steuer für Gesellschafter-GF",null,"Pauschale Steuer für Gesellschafter-GF"]
["Pauschale Steuer f. Mituntern. § 15 EStG",null,"Pauschale Steuer f. Mituntern. § 15 EStG"]
["Pauschale Steuer für Arbeitnehmer",null,"Pauschale Steuer für Arbeitnehmer"]
["Pauschale Steuer für Aushilfen",null,"Pauschale Steuer für Aushilfen"]
["Raumkosten",null,"Raumkosten"]
["Miete, unbewegliche Wirtschaftsgüter",null,{"$f":"+A1027","v":"Miete, unbewegliche Wirtschaftsgüter"}]
["Aufwendungen für unbewegliche WG, GewSt",null,"Aufwendungen für unbewegliche WG, GewSt"]
["Miete/Aufw. doppelte Haushaltsführ. UN",null,"Miete/Aufw. doppelte Haushaltsführ. UN"]
["Leasing, unbewegliche Wirtschaftsgüter",null,"Leasing, unbewegliche Wirtschaftsgüter"]
["Vergütung Mitunter Miete unbew.WG(PersG)",null,"Vergütung Mitunter Miete unbew.WG(PersG)"]
["Pacht, unbewegliche Wirtschaftsgüter",null,"Pacht, unbewegliche Wirtschaftsgüter"]
["Vergütung Ges.er Miete,Pacht unbew.WG",null,"Vergütung Ges.er Miete,Pacht unbew.WG"]
["Miet- und Pachtnebenkosten",null,"Miet- und Pachtnebenkosten"]
["Pacht unbewegl. WG MU § 15 EStG",null,"Pacht unbewegl. WG MU § 15 EStG"]
["Heizung",null,"Heizung"]
["Gas, Strom, Wasser",null,"Gas, Strom, Wasser"]
["Reinigung",null,"Reinigung"]
["Instandhaltung betrieblicher Räume",null,"Instandhaltung betrieblicher Räume"]
["Abgaben betrieblich genutzt. Grundbesitz",null,"Abgaben betrieblich genutzt. Grundbesitz"]
["Sonstige Raumkosten",null,"Sonstige Raumkosten"]
["Aufwendung. Arbeitszimmer, abz. Anteil",null,"Aufwendung. Arbeitszimmer, abz. Anteil"]
["Aufwendung. Arbeitszimmer n.abz. Anteil",null,"Aufwendung. Arbeitszimmer n.abz. Anteil"]
["Grundstücksaufwendungen, betrieblich",null,"Grundstücksaufwendungen, betrieblich"]
["Nicht abziehb. VoSt (so betr Aufwand)",null,"Nicht abziehb. VoSt (so betr Aufwand)"]
["Nicht abziehb. VoSt 7% (so betr Aufwand)",null,"Nicht abziehb. VoSt 7% (so betr Aufwand)"]
["Nicht abziehb. VoSt 19% (so betr Aufw)",null,"Nicht abziehb. VoSt 19% (so betr Aufw)"]
["Gewerbesteuer",null,"Gewerbesteuer"]
["Sonstige Betriebssteuern",null,"Sonstige Betriebssteuern"]
["Verbrauchsteuer (sonstige Steuern)",null,"Verbrauchsteuer (sonstige Steuern)"]
["Ökosteuer",null,"Ökosteuer"]
["Versicherungen",null,"Versicherungen"]
["Versicherung für Gebäude",null,"Versicherung für Gebäude"]
["Prämie Rückdeckung f. Versorgungsleistg",null,"Prämie Rückdeckung f. Versorgungsleistg"]
["Beiträge",null,"Beiträge"]
["Sonstige Abgaben",null,"Sonstige Abgaben"]
["Abzugsf.Verspätungszuschlag/Zwangsgeld",null,"Abzugsf.Verspätungszuschlag/Zwangsgeld"]
["Nicht abzf.Verspät.zuschlag/Zwangsgeld",null,"Nicht abzf.Verspät.zuschlag/Zwangsgeld"]
["Fahrzeugkosten",null,"Fahrzeugkosten"]
["Kfz-Steuern",null,"Kfz-Steuern"]
["Kfz-Versicherungen",null,"Kfz-Versicherungen"]
["Laufende Kfz-Betriebskosten",null,"Laufende Kfz-Betriebskosten"]
["Kfz-Reparaturen",null,"Kfz-Reparaturen"]
["Garagenmieten",null,"Garagenmieten"]
["Mautgebühren",null,"Mautgebühren"]
["Mietleasing Kfz",null,"Mietleasing Kfz"]
["Mietleasing Elektrofahrzeuge",null,"Mietleasing Elektrofahrzeuge"]
["Sonstige Kfz-Kosten",null,"Sonstige Kfz-Kosten"]
["Kfz-Kosten betriebl.Nutzung Kfz im PV",null,"Kfz-Kosten betriebl.Nutzung Kfz im PV"]
["Fremdfahrzeugkosten",null,"Fremdfahrzeugkosten"]
["Werbekosten",null,"Werbekosten"]
["Streuartikel",null,"Streuartikel"]
["Geschenke abzugsfähig ohne § 37b EStG",null,"Geschenke abzugsfähig ohne § 37b EStG"]
["Geschenke abzugsfähig mit § 37b EStG",null,"Geschenke abzugsfähig mit § 37b EStG"]
["Pausch. Steuer Geschenke/Zuwend. abz.",null,"Pausch. Steuer Geschenke/Zuwend. abz."]
["Geschenke n. abzugsfähig ohne §37b EStG",null,"Geschenke n. abzugsfähig ohne §37b EStG"]
["Geschenke n. abzugsfähig mit § 37b EStG",null,"Geschenke n. abzugsfähig mit § 37b EStG"]
["Pausch. Steuer Geschenke/Zuwend. n.abz.",null,"Pausch. Steuer Geschenke/Zuwend. n.abz."]
["Geschenke ausschl.betrieblich genutzt",null,"Geschenke ausschl.betrieblich genutzt"]
["Zugaben mit § 37b EStG",null,"Zugaben mit § 37b EStG"]
["Repräsentationskosten",null,"Repräsentationskosten"]
["Bewirtungskosten",null,"Bewirtungskosten"]
["Eingeschr. abziehb.BA, abz. Anteil",null,"Eingeschr. abziehb.BA, abz. Anteil"]
["Eingeschr. abziehb.BA, n. abz. Anteil",null,"Eingeschr. abziehb.BA, n. abz. Anteil"]
["Aufmerksamkeiten",null,"Aufmerksamkeiten"]
["Nicht abzugsfähige Bewirtungskosten",null,"Nicht abzugsfähige Bewirtungskosten"]
["Nicht abzugsfähige Betriebsausgaben",null,"Nicht abzugsfähige Betriebsausgaben"]
["Reisekosten Arbeitnehmer",null,"Reisekosten Arbeitnehmer"]
["Reisekosten Arbeitnehmer, Fahrtkosten",null,"Reisekosten Arbeitnehmer, Fahrtkosten"]
["Reisekosten AN Verpfleg.mehraufwand",null,"Reisekosten AN Verpfleg.mehraufwand"]
["Reisekosten AN Übernachtungsaufwand",null,{"$f":"+A1091","v":"Reisekosten AN Übernachtungsaufwand"}]
["Kilometergelderstattung Arbeitnehmer",null,"Kilometergelderstattung Arbeitnehmer"]
["Reisekosten Unternehmer",null,"Reisekosten Unternehmer"]
["Reisekosten Unternehmer, n.abz.Anteil",null,"Reisekosten Unternehmer, n.abz.Anteil"]
["Reisekosten Unternehmer, Fahrtkosten",null,"Reisekosten Unternehmer, Fahrtkosten"]
["Reisekosten UN Verpfleg.mehraufwand",null,"Reisekosten UN Verpfleg.mehraufwand"]
["Reisekosten UN Übernacht./Nebenkost",null,"Reisekosten UN Übernacht./Nebenkost"]
["Fahrten Wohng./Betrieb/Familie, abz.",null,"Fahrten Wohng./Betrieb/Familie, abz."]
["Fahrten Wohng./Betrieb/Familie, n.abz",null,"Fahrten Wohng./Betrieb/Familie, n.abz"]
["Fahrten Wohng./Betrieb/Familie, Haben",null,"Fahrten Wohng./Betrieb/Familie, Haben"]
["Verpfl.Mehraufwend. dopp. Haushaltsf. UN",null,"Verpfl.Mehraufwend. dopp. Haushaltsf. UN"]
["Kosten Warenabgabe",null,"Kosten Warenabgabe"]
["Verpackungsmaterial",null,"Verpackungsmaterial"]
["Ausgangsfrachten",null,"Ausgangsfrachten"]
["Transportversicherungen",null,"Transportversicherungen"]
["Verkaufsprovisionen",null,"Verkaufsprovisionen"]
["Fremdarbeiten (Vertrieb)",null,"Fremdarbeiten (Vertrieb)"]
["Aufwand für Gewährleistungen",null,"Aufwand für Gewährleistungen"]
["Reparatur/Instandh. Anlagen u. Maschinen",null,"Reparatur/Instandh. Anlagen u. Maschinen"]
["Reparatur u.Instandhaltung von Bauten",null,"Reparatur u.Instandhaltung von Bauten"]
["Reparatur/Instandh.v.and.Anlagen u. BGA",null,"Reparatur/Instandh.v.and.Anlagen u. BGA"]
["Wartungskosten für Hard- und Software",null,"Wartungskosten für Hard- und Software"]
["Zuführung zu Aufwandsrückstellungen",null,"Zuführung zu Aufwandsrückstellungen"]
["Sonstige Reparaturen u.Instandhaltungen",null,"Sonstige Reparaturen u.Instandhaltungen"]
["Mietleasing bewegl. WG techn. Anlagen",null,"Mietleasing bewegl. WG techn. Anlagen"]
["Kaufleasing",null,"Kaufleasing"]
["Abschreibung immaterielle VermG",null,"Abschreibung immaterielle VermG"]
["Abschreibung selbst geschaffene imm. VG",null,"Abschreibung selbst geschaffene imm. VG"]
["Abschr. Geschäfts- oder Firmenwert",null,"Abschr. Geschäfts- oder Firmenwert"]
["Apl. Abschreib. Geschäfts-, Firmenwert",null,"Apl. Abschreib. Geschäfts-, Firmenwert"]
["Apl. Abschreibungen immaterielle VermG",null,"Apl. Abschreibungen immaterielle VermG"]
["Apl. Abschreibung selbst gesch. imm.VG",null,"Apl. Abschreibung selbst gesch. imm.VG"]
["Abschreibungen auf Sachanlagen",null,"Abschreibungen auf Sachanlagen"]
["Abschreibungen auf Gebäude",null,"Abschreibungen auf Gebäude"]
["Abschreibungen auf Kfz",null,"Abschreibungen auf Kfz"]
["Abschreibung Arbeitszimmer",null,"Abschreibung Arbeitszimmer"]
["Apl. Abschreibungen auf Sachanlagen",null,"Apl. Abschreibungen auf Sachanlagen"]
["Außergewöhnliche Abschreibung Gebäude",null,"Außergewöhnliche Abschreibung Gebäude"]
["Außergewöhnliche Abschreibung auf Kfz",null,"Außergewöhnliche Abschreibung auf Kfz"]
["Außergewöhnliche Abschreibung so. WG",null,"Außergewöhnliche Abschreibung so. WG"]
["Abschreib.Sachanlagen/stl. So-Vorschr.",null,"Abschreib.Sachanlagen/stl. So-Vorschr."]
["Sonderabschr. § 7g (5) EStG ohne Kfz",null,"Sonderabschr. § 7g (5) EStG ohne Kfz"]
["Sonderabschr. § 7g (5) EStG für Kfz",null,"Sonderabschr. § 7g (5) EStG für Kfz"]
["Kürzung AHK § 7g (2) EStG ohne Kfz",null,"Kürzung AHK § 7g (2) EStG ohne Kfz"]
["Kürzung AHK § 7g (2) EStG für Kfz",null,"Kürzung AHK § 7g (2) EStG für Kfz"]
["Sofortabschreibung GWG",null,"Sofortabschreibung GWG"]
["Sonderabschreibungen nach § 7b EStG",null,"Sonderabschreibungen nach § 7b EStG"]
["Abzugsbetrag nach § 6b EStG",null,"Abzugsbetrag nach § 6b EStG"]
["Abschreibungen auf aktivierte GWG",null,"Abschreibungen auf aktivierte GWG"]
["Abschreibungen auf WG Sammelposten",null,"Abschreibungen auf WG Sammelposten"]
["Apl. Abschreibungen auf aktivierte GWG",null,"Apl. Abschreibungen auf aktivierte GWG"]
["Abschr. Finanzanlagen (n. dauerhaft)",null,"Abschr. Finanzanlagen (n. dauerhaft)"]
["Abschreibung Finanzanlagen (dauerhaft)",null,"Abschreibung Finanzanlagen (dauerhaft)"]
["Abschr. Finanzanl., zT.n.abz.(dauerhaft)",null,"Abschr. Finanzanl., zT.n.abz.(dauerhaft)"]
["Verlustanteile Mitunternehmerschaften",null,"Verlustanteile Mitunternehmerschaften"]
["AfA Finanzanlagen § 6b EStG z.T. n.abz.",null,"AfA Finanzanlagen § 6b EStG z.T. n.abz."]
["Abschreibung Finanzanlagen § 6b EStG",null,"Abschreibung Finanzanlagen § 6b EStG"]
["Abschreibungen Wertpapiere des UV",null,"Abschreibungen Wertpapiere des UV"]
["Abschreibungen Wertpap. UV z.T. n.abz.",null,"Abschreibungen Wertpap. UV z.T. n.abz."]
["Abschreibungen Finanzanlagen, verb.UN",null,"Abschreibungen Finanzanlagen, verb.UN"]
["Abschreibungen auf WP des UV, verb. UN",null,"Abschreibungen auf WP des UV, verb. UN"]
["Abschr. sonst. VG des UV (unübl.Höhe)",null,"Abschr. sonst. VG des UV (unübl.Höhe)"]
["Steuerr. Abschr. auf UV (unübliche Höhe)",null,"Steuerr. Abschr. auf UV (unübliche Höhe)"]
["AfA UV außer Vorr Wertp UV (übl. Höhe)",null,"AfA UV außer Vorr Wertp UV (übl. Höhe)"]
["Steuerr AfA UV auß Vorr Wertp (übl Höhe)",null,{"$f":"+A1155","v":"Steuerr AfA UV auß Vorr Wertp (übl Höhe)"}]
["Abschreibungen RHB/Waren, unüblich hoch",null,"Abschreibungen RHB/Waren, unüblich hoch"]
["Abschr. fertige, unfert. EZ, unübl.hoch",null,"Abschr. fertige, unfert. EZ, unübl.hoch"]
["Sonstige betriebliche Aufwendungen",null,"Sonstige betriebliche Aufwendungen"]
["Interimskonto Vorsteuervergütung",null,"Interimskonto Vorsteuervergütung"]
["Sonstige betriebl.u.regelm.Aufwendungen",null,"Sonstige betriebl.u.regelm.Aufwendungen"]
["Fremdleistungen und Fremdarbeiten",null,"Fremdleistungen und Fremdarbeiten"]
["Porto",null,"Porto"]
["Telefon",null,"Telefon"]
["Handy",null,"Handy"]
["Domainkosten",null,"Domainkosten"]
["Internetserver",null,"Internetserver"]
["Telefax und Internetkosten",null,"Telefax und Internetkosten"]
["Bürobedarf",null,"Bürobedarf"]
["Zeitschriften, Bücher (Fachliteratur)",null,"Zeitschriften, Bücher (Fachliteratur)"]
["Fortbildungskosten",null,"Fortbildungskosten"]
["Freiwillige Sozialleistungen",null,"Freiwillige Sozialleistungen"]
["Vergütungen an Mitunternehmer §15 EStG",null,"Vergütungen an Mitunternehmer §15 EStG"]
["Haftungsvergütung MU § 15 EStG",null,"Haftungsvergütung MU § 15 EStG"]
["Rechts- und Beratungskosten",null,"Rechts- und Beratungskosten"]
["Buchführungskosten",null,"Buchführungskosten"]
["Abschluss- und Prüfungskosten",null,"Abschluss- und Prüfungskosten"]
["Vergütung Ges.er Miete, Pacht bew. WG",null,"Vergütung Ges.er Miete, Pacht bew. WG"]
["Miete, Pacht bewegl.WG MU § 15 EStG",null,"Miete, Pacht bewegl.WG MU § 15 EStG"]
["Mieten für Einrichtungen bewegliche WG",null,"Mieten für Einrichtungen bewegliche WG"]
["Pacht (bewegliche Wirtschaftsgüter)",null,"Pacht (bewegliche Wirtschaftsgüter)"]
["Aufwendungen für bewegliche WG, GewSt",null,"Aufwendungen für bewegliche WG, GewSt"]
["Aufwendungen für Lizenzen, Konzessionen",null,"Aufwendungen für Lizenzen, Konzessionen"]
["Mietleasing bewegl. WG Betriebsausstatt.",null,"Mietleasing bewegl. WG Betriebsausstatt."]
["Aufwand Abraum-/Abfallbeseitigung",null,"Aufwand Abraum-/Abfallbeseitigung"]
["Nebenkosten des Geldverkehrs",null,"Nebenkosten des Geldverkehrs"]
["Verwahrentgelt",null,"Verwahrentgelt"]
["Aufwendg. Anteile KapGes z.T. n. abz.",null,"Aufwendg. Anteile KapGes z.T. n. abz."]
["Veräußerungskosten (bei Veräuß.gewinn)",null,"Veräußerungskosten (bei Veräuß.gewinn)"]
["Veräußerungskosten (bei Veräuß.verlust)",null,"Veräußerungskosten (bei Veräuß.verlust)"]
["Sonstiger Betriebsbedarf",null,"Sonstiger Betriebsbedarf"]
["Genossenschaftliche Rückvergütung Mitgl.",null,"Genossenschaftliche Rückvergütung Mitgl."]
["Werkzeuge und Kleingeräte",null,"Werkzeuge und Kleingeräte"]
["Kalkulatorischer Unternehmerlohn",null,"Kalkulatorischer Unternehmerlohn"]
["Kalkulatorische Miete und Pacht",null,"Kalkulatorische Miete und Pacht"]
["Kalkulatorische Zinsen",null,"Kalkulatorische Zinsen"]
["Kalkulatorische Abschreibungen",null,"Kalkulatorische Abschreibungen"]
["Kalkulatorische Wagnisse",null,"Kalkulatorische Wagnisse"]
["Kalkulatorischer Lohn, unentgeltl. AN",null,"Kalkulatorischer Lohn, unentgeltl. AN"]
["Herstellungskosten",null,"Herstellungskosten"]
["Verwaltungskosten",null,"Verwaltungskosten"]
["Vertriebskosten",null,"Vertriebskosten"]
["Gegenkonto zu 4996 bis 4998",null,"Gegenkonto zu 4996 bis 4998"]
["Unfertige Erzeugnisse und Leistungen",null,"Unfertige Erzeugnisse und Leistungen"]
["Unfertige Erzeugnisse",null,"Unfertige Erzeugnisse"]
["Unfertige Leistungen",null,"Unfertige Leistungen"]
["In Ausführung befindl. Bauaufträge",null,"In Ausführung befindl. Bauaufträge"]
["In Arbeit befindliche Aufträge",null,"In Arbeit befindliche Aufträge"]
["Fertige Erzeugnisse und Waren",null,"Fertige Erzeugnisse und Waren"]
["Fertige Erzeugnisse",null,"Fertige Erzeugnisse"]
["Waren",null,"Waren"]
["Umsatzerlöse Allemein",null,"Umsatzerlöse Allemein"]
["Umsatzerlöse Software",null,"Umsatzerlöse Software"]
["Umsatzerlöse Customization",null,"Umsatzerlöse Customization"]
["Umsatzerlöse Schulung, Wartung & Support",null,"Umsatzerlöse Schulung, Wartung & Support"]
["Umsatzerlöse Hardware",null,"Umsatzerlöse Hardware"]
["Umsatzerlöse Sonstiges",null,"Umsatzerlöse Sonstiges"]
["Umsatzerlöse",null,"Umsatzerlöse"]
["Umsatzerlöse",null,"Umsatzerlöse"]
["Umsatzerlöse",null,{"$f":"+A1219","v":"Umsatzerlöse"}]
["Umsatzerlöse",null,"Umsatzerlöse"]
["Steuerfreie Umsätze § 4 Nr. 8 ff. UStG",null,"Steuerfreie Umsätze § 4 Nr. 8 ff. UStG"]
["Steuerfreie Umsätze V+V § 4 Nr. 12 UStG",null,"Steuerfreie Umsätze V+V § 4 Nr. 12 UStG"]
["Sonstige steuerfr. Umsätze Inland",null,"Sonstige steuerfr. Umsätze Inland"]
["Steuerfreie Umsätze § 4 Nr. 1a UStG",null,"Steuerfreie Umsätze § 4 Nr. 1a UStG"]
["Steuerfr. EU-Lieferungen § 4 Nr. 1b UStG",null,"Steuerfr. EU-Lieferungen § 4 Nr. 1b UStG"]
["Innergemeinschaftl. Dreiecksgeschäft",null,"Innergemeinschaftl. Dreiecksgeschäft"]
["Steuerfr. EU-Lief.v.Neufahrzg.ohne UStID",null,"Steuerfr. EU-Lief.v.Neufahrzg.ohne UStID"]
["Steuerfreie Umsätze Offshore usw.",null,"Steuerfreie Umsätze Offshore usw."]
["Steuerfreie Umsätze § 4 Nr. 2-7 UStG",null,"Steuerfreie Umsätze § 4 Nr. 2-7 UStG"]
["Stfreie Umsätze ohne VoSt-Abzug § 4 UStG",null,"Stfreie Umsätze ohne VoSt-Abzug § 4 UStG"]
["Steuerfreie Umsätze ohne Vorsteuerabzug",null,"Steuerfreie Umsätze ohne Vorsteuerabzug"]
["Erlöse nach § 24 UStG",null,"Erlöse nach § 24 UStG"]
["Umsatzerlöse §§ 25 und 25a UStG 19% USt",null,"Umsatzerlöse §§ 25 und 25a UStG 19% USt"]
["Umsatzerlöse §§ 25 u. 25a UStG ohne USt",null,"Umsatzerlöse §§ 25 u. 25a UStG ohne USt"]
["Umsatzerl.Reiseleist § 25(2) UStG stfrei",null,"Umsatzerl.Reiseleist § 25(2) UStG stfrei"]
["Erlöse Kleinunternehmer § 19 (1) UStG",null,"Erlöse Kleinunternehmer § 19 (1) UStG"]
["Erlöse Geldspielautomaten 19% USt",null,"Erlöse Geldspielautomaten 19% USt"]
["Erlöse",null,"Erlöse"]
["Erlöse 7% USt",null,"Erlöse 7% USt"]
["Erlöse EU-Lieferungen 7% USt",null,"Erlöse EU-Lieferungen 7% USt"]
["Erlöse EU-Lieferungen 19% USt",null,"Erlöse EU-Lieferungen 19% USt"]
["Erl.a.im and.EU-Land stpfl.Lieferungen",null,"Erl.a.im and.EU-Land stpfl.Lieferungen"]
["Erlöse elektr.DL im anderen EU-Land stpf",null,"Erlöse elektr.DL im anderen EU-Land stpf"]
["Erlöse 5% USt",null,"Erlöse 5% USt"]
["Erlöse 7% USt",null,"Erlöse 7% USt"]
["Erlöse a.Lieferungen §13b (2) Nr.10 UStG",null,"Erlöse a.Lieferungen §13b (2) Nr.10 UStG"]
["Nicht steuerbare s. Leistung § 18b UStG",null,"Nicht steuerbare s. Leistung § 18b UStG"]
["Erlöse aus Leistungen nach § 13b UStG",null,"Erlöse aus Leistungen nach § 13b UStG"]
["Nicht steuerbare Umsätze Drittland",null,"Nicht steuerbare Umsätze Drittland"]
["Nicht steuerbare Umsätze EU-Land",null,"Nicht steuerbare Umsätze EU-Land"]
["Erlöse 16% USt",null,"Erlöse 16% USt"]
["Erlöse 19% USt",null,"Erlöse 19% USt"]
["Erlöse 19% USt",null,"Erlöse 19% USt"]
["Erlöse 19% USt",null,"Erlöse 19% USt"]
["Erlöse 19% USt",null,"Erlöse 19% USt"]
["Erlöse 19% USt",null,"Erlöse 19% USt"]
["Erlöse 19% USt",null,"Erlöse 19% USt"]
["Erlöse 19% USt",null,"Erlöse 19% USt"]
["Erlöse 19% USt",null,"Erlöse 19% USt"]
["Erlöse 19% USt",null,"Erlöse 19% USt"]
["Erlöse 19% USt",null,"Erlöse 19% USt"]
["Erlöse 19% USt",null,"Erlöse 19% USt"]
["Erlöse elektr.DL Inland stpf 19% USt",null,"Erlöse elektr.DL Inland stpf 19% USt"]
["Nebenerlöse (Bezug zu Materialaufwand)",null,"Nebenerlöse (Bezug zu Materialaufwand)"]
["Sonderbetriebsein., Tätigkeitsvergütung",null,"Sonderbetriebsein., Tätigkeitsvergütung"]
["Sonderbetriebsein., Miet-/Pachteinnahmen",null,"Sonderbetriebsein., Miet-/Pachteinnahmen"]
["Sonderbetriebsein., Zinseinnahmen",null,"Sonderbetriebsein., Zinseinnahmen"]
["Sonderbetriebsein., Haftungsvergütungen",null,"Sonderbetriebsein., Haftungsvergütungen"]
["Sonderbetriebsein., Pensionszahlungen",null,"Sonderbetriebsein., Pensionszahlungen"]
["Sonstige Sonderbetriebseinnahmen",null,"Sonstige Sonderbetriebseinnahmen"]
["Provisionsumsätze",null,"Provisionsumsätze"]
["Provisionsumsätze, stfr.§4 Nr.8 ff.UStG",null,"Provisionsumsätze, stfr.§4 Nr.8 ff.UStG"]
["Provisionsumsätze, stfrei §4 Nr. 5 UStG",null,"Provisionsumsätze, stfrei §4 Nr. 5 UStG"]
["Provisionsumsätze 7% USt",null,"Provisionsumsätze 7% USt"]
["Provisionsumsätze 19% USt",null,"Provisionsumsätze 19% USt"]
["Erlöse Abfallverwertung",null,"Erlöse Abfallverwertung"]
["Erlöse Leergut",null,"Erlöse Leergut"]
["Provision, sonstige Erträge",null,"Provision, sonstige Erträge"]
["Provision so.Ertr.stfr. § 4 Nr.8 ff UStG",null,"Provision so.Ertr.stfr. § 4 Nr.8 ff UStG"]
["Provision so.Ertr.stfr. § 4 Nr. 5 UStG",null,"Provision so.Ertr.stfr. § 4 Nr. 5 UStG"]
["Provision, sonstige Erträge 7% USt",null,"Provision, sonstige Erträge 7% USt"]
["Provision, sonstige Erträge 19% USt",null,"Provision, sonstige Erträge 19% USt"]
["Stat. Konto Erlöse allgemeiner USt-Satz",null,{"$f":"+A1283","v":"Stat. Konto Erlöse allgemeiner USt-Satz"}]
["Stat. Konto Erlöse ermäßigter USt-Satz",null,"Stat. Konto Erlöse ermäßigter USt-Satz"]
["Stat. Konto Erlöse steuerfr./n. stbar",null,"Stat. Konto Erlöse steuerfr./n. stbar"]
["Gegenkto Aufteilung Erlöse Steuersatz",null,"Gegenkto Aufteilung Erlöse Steuersatz"]
["Verr. sonstige Sachbezüge (keine Waren)",null,"Verr. sonstige Sachbezüge (keine Waren)"]
["Sachbezüge 7% USt (Waren)",null,"Sachbezüge 7% USt (Waren)"]
["Sachbezüge 19% USt (Waren)",null,"Sachbezüge 19% USt (Waren)"]
["Sonst. Erlöse betr. u. regelmäßig",null,"Sonst. Erlöse betr. u. regelmäßig"]
["Sonstige betriebliche Erträge",null,"Sonstige betriebliche Erträge"]
["Erstattete Vorsteuer anderer Länder",null,"Erstattete Vorsteuer anderer Länder"]
["Sonst. Erträge betriebl. und regelmäßig",null,"Sonst. Erträge betriebl. und regelmäßig"]
["Sonstige betriebliche Erträge verbUN",null,"Sonstige betriebliche Erträge verbUN"]
["Andere Nebenerlöse",null,"Andere Nebenerlöse"]
["Sonstige Erträge stfrei §4 Nr.8 ff.UStG",null,"Sonstige Erträge stfrei §4 Nr.8 ff.UStG"]
["Verrechnete sonstige Sachbezüge",null,"Verrechnete sonstige Sachbezüge"]
["Verrech. sonstige Sachbezüge Kfz 19% USt",null,"Verrech. sonstige Sachbezüge Kfz 19% USt"]
["Verrechn. sonstige Sachbezüge 19% USt",null,"Verrechn. sonstige Sachbezüge 19% USt"]
["Verrechn. sonstige Sachbezüge ohne USt",null,"Verrechn. sonstige Sachbezüge ohne USt"]
["Sonst. Erträge betr.u. regelmäßig stfrei",null,"Sonst. Erträge betr.u. regelmäßig stfrei"]
["Sonst. Erträge betriebl., regelm.7% USt",null,"Sonst. Erträge betriebl., regelm.7% USt"]
["Sonst. Erträge betriebl,, regelm.19% USt",null,"Sonst. Erträge betriebl,, regelm.19% USt"]
["Erlöse Zinsen und Diskontspesen",null,"Erlöse Zinsen und Diskontspesen"]
["Erl.Zinsen /Diskontspesen aus verb.UN",null,"Erl.Zinsen /Diskontspesen aus verb.UN"]
["Erlösschmälerungen",null,"Erlösschmälerungen"]
["Erlösschmälerungen stfr.§ 4 Nr.8 ff UStG",null,"Erlösschmälerungen stfr.§ 4 Nr.8 ff UStG"]
["Erlösschmälerungen stfr.§4 Nr. 2-7 UStG",null,"Erlösschmälerungen stfr.§4 Nr. 2-7 UStG"]
["Erlösschmälerungen sonst.stfr. ohne VoSt",null,"Erlösschmälerungen sonst.stfr. ohne VoSt"]
["Erlösschmälerungen sonst.stfr. mit VoSt",null,"Erlösschmälerungen sonst.stfr. mit VoSt"]
["Erlösschmälerungen stfrei §4 Nr.1a UStG",null,"Erlösschmälerungen stfrei §4 Nr.1a UStG"]
["Erlösschm.stfr.Dreiecksg.§ 25b(2,4) UStG",null,"Erlösschm.stfr.Dreiecksg.§ 25b(2,4) UStG"]
["Erlösschmälerungen 7% USt",null,"Erlösschmälerungen 7% USt"]
["Erlösschmälerungen 19% USt",null,"Erlösschmälerungen 19% USt"]
["Erlösschmälerung stfrei innerg.Lieferung",null,"Erlösschmälerung stfrei innerg.Lieferung"]
["Erlösschmälerung EU-Lieferung 7% USt",null,"Erlösschmälerung EU-Lieferung 7% USt"]
["Erlösschmälerung EU-Lieferung 19% USt",null,"Erlösschmälerung EU-Lieferung 19% USt"]
["Erlösschmälg a.i.and.EU-Land stpfl.Liefg",null,"Erlösschmälg a.i.and.EU-Land stpfl.Liefg"]
["Gewährte Skonti",null,"Gewährte Skonti"]
["Gewährte Skonti 7 % USt",null,"Gewährte Skonti 7 % USt"]
["Gewährte Skonti 5 % USt",null,"Gewährte Skonti 5 % USt"]
["Gewährte Skonti 16 % USt",null,"Gewährte Skonti 16 % USt"]
["Gewährte Skonti 19 % USt",null,"Gewährte Skonti 19 % USt"]
["Gew.Skonti Leistg.§ 13b (2) Nr.10 UStG",null,"Gew.Skonti Leistg.§ 13b (2) Nr.10 UStG"]
["Gewährte Skonti Leistungen § 13b UStG",null,"Gewährte Skonti Leistungen § 13b UStG"]
["Gewährte Skonti s. Leistung § 18b UStG",null,"Gewährte Skonti s. Leistung § 18b UStG"]
["Gewährte Skonti stfreie EU-Lieferung",null,"Gewährte Skonti stfreie EU-Lieferung"]
["Gewährte Skonti stpfl. EU-Lieferung",null,"Gewährte Skonti stpfl. EU-Lieferung"]
["Gewährte Skonti EU-Lieferungen 7% USt",null,"Gewährte Skonti EU-Lieferungen 7% USt"]
["Gewährte Skonti EU-Lieferungen 5% USt",null,"Gewährte Skonti EU-Lieferungen 5% USt"]
["Gewährte Skonti EU-Lieferungen 19% USt",null,"Gewährte Skonti EU-Lieferungen 19% USt"]
["Gewährte Skonti EU-Lieferungen 16% USt",null,"Gewährte Skonti EU-Lieferungen 16% USt"]
["Gewährte Boni 7% USt",null,"Gewährte Boni 7% USt"]
["Gewährte Boni 19% USt",null,"Gewährte Boni 19% USt"]
["Gewährte Boni",null,"Gewährte Boni"]
["Gewährte Rabatte",null,"Gewährte Rabatte"]
["Gewährte Rabatte 7 % USt",null,"Gewährte Rabatte 7 % USt"]
["Gewährte Rabatte 19 % USt",null,"Gewährte Rabatte 19 % USt"]
["Erlöse Sachanlageverkäufe Buchverlust",null,"Erlöse Sachanlageverkäufe Buchverlust"]
["Erlöse Sachanlageverkäufe 19% USt, BV",null,"Erlöse Sachanlageverkäufe 19% USt, BV"]
["Erl. Sachanlageverk. § 4 Nr.1a UStG (BV)",null,"Erl. Sachanlageverk. § 4 Nr.1a UStG (BV)"]
["Erl. Sachanlageverk. § 4 Nr.1b UStG (BV)",null,"Erl. Sachanlageverk. § 4 Nr.1b UStG (BV)"]
["Erlöse Verkäufe immaterielle VermG, BV",null,"Erlöse Verkäufe immaterielle VermG, BV"]
["Erlöse Verkäufe Finanzanlagen, BV",null,"Erlöse Verkäufe Finanzanlagen, BV"]
["Erlöse Verkäufe Finanzanl. z.T.stfr,BV",null,"Erlöse Verkäufe Finanzanl. z.T.stfr,BV"]
["Erlöse Sachanlageverkäufe 19% USt, BG",null,"Erlöse Sachanlageverkäufe 19% USt, BG"]
["Erl. Sachanlageverk.§ 4 Nr.1a UStG,Buchg",null,{"$f":"+A1347","v":"Erl. Sachanlageverk.§ 4 Nr.1a UStG,Buchg"}]
["Erl. Sachanlageverk.§ 4 Nr.1b UStG,Buchg",null,"Erl. Sachanlageverk.§ 4 Nr.1b UStG,Buchg"]
["Erlöse Sachanlageverkäufe Buchgewinn",null,"Erlöse Sachanlageverkäufe Buchgewinn"]
["Erlöse Verkäufe immaterielle VermG, BG",null,"Erlöse Verkäufe immaterielle VermG, BG"]
["Erlöse Verkäufe Finanzanlagen, BG",null,"Erlöse Verkäufe Finanzanlagen, BG"]
["Erlöse Verkäufe Finanzanl. z.T.stfr,BG",null,"Erlöse Verkäufe Finanzanl. z.T.stfr,BG"]
["Erl.Verk. WG UV § 4 (3) EStG,19% USt",null,"Erl.Verk. WG UV § 4 (3) EStG,19% USt"]
["Erl. Verkauf WG UV § 4 (3) EStG stfrei",null,"Erl. Verkauf WG UV § 4 (3) EStG stfrei"]
["Verkauf WG UV §4 Nr.8ff UStG,f.§4(3)EStG",null,"Verkauf WG UV §4 Nr.8ff UStG,f.§4(3)EStG"]
["Erlöse Verkauf WG UV § 4 (3) EStG",null,"Erlöse Verkauf WG UV § 4 (3) EStG"]
["Unentgeltliche Wertabgaben",null,"Unentgeltliche Wertabgaben"]
["Entnahme von Gegenständen ohne USt",null,"Entnahme von Gegenständen ohne USt"]
["Verwendung von Gegenständen ohne USt",null,"Verwendung von Gegenständen ohne USt"]
["Entnahme Unternehmer (Waren) 19% USt",null,"Entnahme Unternehmer (Waren) 19% USt"]
["Entnahme Unternehmer (Waren) 7% USt",null,"Entnahme Unternehmer (Waren) 7% USt"]
["Verwendung von Gegenst.(Tel) ohne USt",null,"Verwendung von Gegenst.(Tel) ohne USt"]
["Entnahme Unternehmer (Waren) ohne USt",null,"Entnahme Unternehmer (Waren) ohne USt"]
["Verwendung von Gegenständen 19% USt",null,"Verwendung von Gegenständen 19% USt"]
["Verwendung von Gegenst. (Kfz) 19% USt",null,"Verwendung von Gegenst. (Kfz) 19% USt"]
["Verwendung von Gegenst. (Tel) 19% USt",null,"Verwendung von Gegenst. (Tel) 19% USt"]
["Verwendung von Gegenst.(Kfz) ohne USt",null,"Verwendung von Gegenst.(Kfz) ohne USt"]
["Unentgeltl. Erbringung Leist.19% USt",null,"Unentgeltl. Erbringung Leist.19% USt"]
["Unentgeltl. Erbringung Leist. ohne USt",null,"Unentgeltl. Erbringung Leist. ohne USt"]
["Verwendung von Gegenständen 7% USt",null,"Verwendung von Gegenständen 7% USt"]
["Unentgeltl. Erbringung Leist. 7% USt",null,"Unentgeltl. Erbringung Leist. 7% USt"]
["Unentgeltl.Zuwendung Gegenstände 19% USt",null,"Unentgeltl.Zuwendung Gegenstände 19% USt"]
["Unentgeltl. Zuwend. Gegenstände ohne USt",null,"Unentgeltl. Zuwend. Gegenstände ohne USt"]
["Unentgeltl. Zuwendung von Waren 19% USt",null,"Unentgeltl. Zuwendung von Waren 19% USt"]
["Unentgeltl. Zuwendung von Waren 7% USt",null,"Unentgeltl. Zuwendung von Waren 7% USt"]
["Unentgeltl. Zuwendung von Waren ohne USt",null,"Unentgeltl. Zuwendung von Waren ohne USt"]
["Nicht steuerb.Umsätze (Innenumsätze)",null,"Nicht steuerb.Umsätze (Innenumsätze)"]
["USt-Vergütungen, z.B. nach § 24 UStG",null,"USt-Vergütungen, z.B. nach § 24 UStG"]
["Direkt mit dem Umsatz verb. Steuern",null,"Direkt mit dem Umsatz verb. Steuern"]
["Bestandsveränd.unfertige Erzeugnisse",null,"Bestandsveränd.unfertige Erzeugnisse"]
["Bestandsveränderung unfertige Leistung",null,"Bestandsveränderung unfertige Leistung"]
["Bestandsveränderung Bauaufträge",null,"Bestandsveränderung Bauaufträge"]
["Bestandsveränderung Aufträge in Arbeit",null,"Bestandsveränderung Aufträge in Arbeit"]
["Bestandsveränderung fertige Erzeugnisse",null,"Bestandsveränderung fertige Erzeugnisse"]
["Andere aktivierte Eigenleistungen",null,"Andere aktivierte Eigenleistungen"]
["Akt.Eigenleistg. FK-Zins zu Herst.kosten",null,"Akt.Eigenleistg. FK-Zins zu Herst.kosten"]
["Akt. Eigenleistung selbst gesch. imm.VG",null,"Akt. Eigenleistung selbst gesch. imm.VG"]
["Saldenvorträge Sachkonten",null,"Saldenvorträge Sachkonten"]
["Saldenvorträge Debitoren",null,"Saldenvorträge Debitoren"]
["Saldenvorträge Kreditoren",null,"Saldenvorträge Kreditoren"]
["Offene Posten 2022",null,"Offene Posten 2022"]
["Summenvortrag",null,"Summenvortrag"]
["Verkaufstage",null,"Verkaufstage"]
["Anzahl der Barkunden",null,"Anzahl der Barkunden"]
["Beschäftigte Personen (BWA)",null,"Beschäftigte Personen (BWA)"]
["Unbezahlte Personen",null,"Unbezahlte Personen"]
["Verkaufskräfte",null,"Verkaufskräfte"]
["Geschäftsraum qm",null,"Geschäftsraum qm"]
["Verkaufsraum qm",null,"Verkaufsraum qm"]
["Anzahl Rechnungen",null,"Anzahl Rechnungen"]
["Anzahl Kreditkunden monatlich",null,"Anzahl Kreditkunden monatlich"]
["Anzahl Kreditkunden aufgelaufen",null,"Anzahl Kreditkunden aufgelaufen"]
["Erweiterungsinvestitionen",null,"Erweiterungsinvestitionen"]
["Auftragseingang im Geschäftsjahr",null,"Auftragseingang im Geschäftsjahr"]
["Auftragsbestand",null,"Auftragsbestand"]
["Variables Kapital TH",null,"Variables Kapital TH"]
["Variables Kapital - Anteil Teilhafter",null,"Variables Kapital - Anteil Teilhafter"]
["Privatsteuern Kap.ertr.st.(SamPosten)",null,"Privatsteuern Kap.ertr.st.(SamPosten)"]
["Privatst. Solidaritätszuschl.(SamPost)",null,"Privatst. Solidaritätszuschl.(SamPost)"]
["Privatst. Kirchensteuer (SamPosten)",null,"Privatst. Kirchensteuer (SamPosten)"]
["Variables Kapital - VH Übertrag §6b EStG",null,{"$f":"+A1411","v":"Variables Kapital - VH Übertrag §6b EStG"}]
["Variables Kapital - TH Übertrag §6b EStG",null,"Variables Kapital - TH Übertrag §6b EStG"]
["Festkapital -andere Kapitalanpassung VH",null,"Festkapital -andere Kapitalanpassung VH"]
["Variables Kapital - Kapitalanpassung VH",null,"Variables Kapital - Kapitalanpassung VH"]
["Verlust/Vortragskto-Kapitalanpassung VH",null,"Verlust/Vortragskto-Kapitalanpassung VH"]
["Kapitalkto III-and. Kapitalanpassung VH",null,"Kapitalkto III-and. Kapitalanpassung VH"]
["Aust.Einlagen n. eingef.Kap.anpass.VH",null,"Aust.Einlagen n. eingef.Kap.anpass.VH"]
["Verr.kto Einzahlverpfl.- Kap.anpass. VH",null,"Verr.kto Einzahlverpfl.- Kap.anpass. VH"]
["Privatst.Kapitalertragsteuer (VH)",null,"Privatst.Kapitalertragsteuer (VH)"]
["Privatst.Solidaritätszuschlag (VH)",null,"Privatst.Solidaritätszuschlag (VH)"]
["Privatsteuern Kirchensteuer (VH)",null,"Privatsteuern Kirchensteuer (VH)"]
["Kommandit-Kapital - Kapitalanpassung TH",null,"Kommandit-Kapital - Kapitalanpassung TH"]
["Variables Kapital - Kapitalanpassung TH",null,"Variables Kapital - Kapitalanpassung TH"]
["Verlustausgleichkto-Kapitalanpassung TH",null,"Verlustausgleichkto-Kapitalanpassung TH"]
["Kapitalkto III-and. Kapitalanpassung TH",null,"Kapitalkto III-and. Kapitalanpassung TH"]
["Ausst. Einlagen n. eingef.Kap.anpass TH",null,"Ausst. Einlagen n. eingef.Kap.anpass TH"]
["Verr.kto Einzahlverpfl.- Kap.anpass. TH",null,"Verr.kto Einzahlverpfl.- Kap.anpass. TH"]
["Privatst.Kapitalertragsteuer (TH),EK",null,"Privatst.Kapitalertragsteuer (TH),EK"]
["Privatst. Solidaritätszuschlag (TH),EK",null,"Privatst. Solidaritätszuschlag (TH),EK"]
["Privatsteuern Kirchensteuer (TH),EK",null,"Privatsteuern Kirchensteuer (TH),EK"]
["Festkapital - Umbuchungen VH",null,"Festkapital - Umbuchungen VH"]
["Variables Kapital - Umbuchungen VH",null,"Variables Kapital - Umbuchungen VH"]
["Verlust/Vortragskto-Umbuchungen VH",null,"Verlust/Vortragskto-Umbuchungen VH"]
["Kapitalkonto III - Umbuchungen VH",null,"Kapitalkonto III - Umbuchungen VH"]
["Ausst. Einlagen n. eingef.-Umbuchung VH",null,"Ausst. Einlagen n. eingef.-Umbuchung VH"]
["Verr.kto Einzahlver-pfl.-Umbuchungen VH",null,"Verr.kto Einzahlver-pfl.-Umbuchungen VH"]
["Kommandit-Kapital - Umbuchungen TH",null,"Kommandit-Kapital - Umbuchungen TH"]
["Variables Kapital - Umbuchungen TH",null,"Variables Kapital - Umbuchungen TH"]
["Verlustausgleichskonto-Umbuchungen TH",null,"Verlustausgleichskonto-Umbuchungen TH"]
["Kapitalkonto III - Umbuchungen TH",null,"Kapitalkonto III - Umbuchungen TH"]
["Ausst. Einlagen n. eingef.-Umbuchung TH",null,"Ausst. Einlagen n. eingef.-Umbuchung TH"]
["Verr.kto Einzahlverpfl.- Umbuchungen TH",null,"Verr.kto Einzahlverpfl.- Umbuchungen TH"]
["Privatst.Kapitalertragsteuer (TH),FK",null,"Privatst.Kapitalertragsteuer (TH),FK"]
["Privatst. Solidaritätszuschlag (TH),FK",null,"Privatst. Solidaritätszuschlag (TH),FK"]
["Privatsteuern Kirchensteuer (TH),FK",null,"Privatsteuern Kirchensteuer (TH),FK"]
["Verr.Kto Umbuchung zwischen Ges.er EK",null,"Verr.Kto Umbuchung zwischen Ges.er EK"]
["Gegenkto. zu Konten 9101-9107, 9116-9118",null,"Gegenkto. zu Konten 9101-9107, 9116-9118"]
["Gegenkonto zu Konten 9120, 9135-9140",null,"Gegenkonto zu Konten 9120, 9135-9140"]
["Beschäftigte Personen (Bilanz)",null,"Beschäftigte Personen (Bilanz)"]
["Gegenkonto zu 9200",null,"Gegenkonto zu 9200"]
["Produktive Löhne",null,"Produktive Löhne"]
["Gegenkonto zu 9210",null,"Gegenkonto zu 9210"]
["Gez. Kapital in DM Art. 42 (3) S.1 EGHGB",null,"Gez. Kapital in DM Art. 42 (3) S.1 EGHGB"]
["Gegenkonto zu Konto 9220",null,"Gegenkonto zu Konto 9220"]
["Investitionsverbindlichk.b.Leistg.Verb.",null,"Investitionsverbindlichk.b.Leistg.Verb."]
["Investitionsverbindlichk. Sachanlagen",null,"Investitionsverbindlichk. Sachanlagen"]
["Investitionsverbindlichk. immat. VG",null,"Investitionsverbindlichk. immat. VG"]
["Investitionsverbindlichk. Finanzanlagen",null,"Investitionsverbindlichk. Finanzanlagen"]
["Gegenkonto zu Konten 9240 - 43",null,"Gegenkonto zu Konten 9240 - 43"]
["Forderungen Sachanlagenverkäufe",null,"Forderungen Sachanlagenverkäufe"]
["Forderungen Verkäufe immat.Vermögensg.",null,"Forderungen Verkäufe immat.Vermögensg."]
["Forderungen Verkäufe von Finanzanlagen",null,"Forderungen Verkäufe von Finanzanlagen"]
["Gegenkonto zu Konten 9245 - 47",null,"Gegenkonto zu Konten 9245 - 47"]
["Änd.Ausgl.posten ohne Erg.Körperschaften",null,"Änd.Ausgl.posten ohne Erg.Körperschaften"]
["Änd.Ausgl.posten ohne Erg.Pers.gesellsch",null,"Änd.Ausgl.posten ohne Erg.Pers.gesellsch"]
["Kurzfristige Rückstellungen",null,"Kurzfristige Rückstellungen"]
["Mittelfristige Rückstellungen",null,"Mittelfristige Rückstellungen"]
["Langfristige Rückstellung o.Pensionen",null,"Langfristige Rückstellung o.Pensionen"]
["Gegenkonto zu Konten 9260-9268",null,"Gegenkonto zu Konten 9260-9268"]
["Gegenkonto zu Konten 9271-9279",null,"Gegenkonto zu Konten 9271-9279"]
["Verbindl. Wechselbegebung/-übertragung",null,"Verbindl. Wechselbegebung/-übertragung"]
["Verbindl. Wechsel verb./assoziierte UN",null,"Verbindl. Wechsel verb./assoziierte UN"]
["Verbindl. Bürgsch.,Wechsel-/Scheckbürg.",null,"Verbindl. Bürgsch.,Wechsel-/Scheckbürg."]
["Verbindl.Bürgschaft verb./assoziierte UN",null,"Verbindl.Bürgschaft verb./assoziierte UN"]
["Verbindl.a. Gewährleistungsverträgen",null,{"$f":"+A1475","v":"Verbindl.a. Gewährleistungsverträgen"}]
["Verbindl. Gewährleistg. verb./assoz. UN",null,"Verbindl. Gewährleistg. verb./assoz. UN"]
["Haftung fremde Verbindlichkeiten",null,"Haftung fremde Verbindlichkeiten"]
["Haftung Verbindl. verb./assoziierte UN",null,"Haftung Verbindl. verb./assoziierte UN"]
["Verpflichtungen aus Treuhandvermögen",null,"Verpflichtungen aus Treuhandvermögen"]
["Gegenkonto zu Konten 9281-9284",null,"Gegenkonto zu Konten 9281-9284"]
["Verpflichtungen Leasing u.Mietverträgen",null,"Verpflichtungen Leasing u.Mietverträgen"]
["Verpflichtungen Leasing-/Mietvertr.v.UN",null,"Verpflichtungen Leasing-/Mietvertr.v.UN"]
["Andere Verpflichtungen § 285 Nr. 3a HGB",null,"Andere Verpflichtungen § 285 Nr. 3a HGB"]
["Andere Verpflichtg. §285 Nr. 3a HGB v.UN",null,"Andere Verpflichtg. §285 Nr. 3a HGB v.UN"]
["UB Abzinsg Altersversorg. § 253 (6) HGB",null,"UB Abzinsg Altersversorg. § 253 (6) HGB"]
["Gegenkonto zu 9285",null,"Gegenkonto zu 9285"]
["Zinsen Debitoren Buchung § 4 (3) EStG",null,"Zinsen Debitoren Buchung § 4 (3) EStG"]
["Mahngeb. Debitoren Buchung § 4 (3) EStG",null,"Mahngeb. Debitoren Buchung § 4 (3) EStG"]
["Gegenkonto zu Konto 9287 und 9288",null,"Gegenkonto zu Konto 9287 und 9288"]
["Statistisches Konto steuerfreie Auslagen",null,"Statistisches Konto steuerfreie Auslagen"]
["Gegenkonto zu 9290",null,"Gegenkonto zu 9290"]
["Statistisches Konto Fremdgeld",null,"Statistisches Konto Fremdgeld"]
["Gegenkonto zu 9292",null,"Gegenkonto zu 9292"]
["Einlagen atypisch stiller Gesellschafter",null,"Einlagen atypisch stiller Gesellschafter"]
["Steuerlicher Ausgl.posten Körperschaften",null,"Steuerlicher Ausgl.posten Körperschaften"]
["Steuerlicher Ausgleichsposten Vollhafter",null,"Steuerlicher Ausgleichsposten Vollhafter"]
["Steuerlicher Ausgleichsposten Teilhafter",null,"Steuerlicher Ausgleichsposten Teilhafter"]
["Privatentnahmen allgemein (TH), EK",null,"Privatentnahmen allgemein (TH), EK"]
["Privatsteuern (TH), EK",null,"Privatsteuern (TH), EK"]
["Sonderausg. beschränkt abzugsf. (TH), EK",null,"Sonderausg. beschränkt abzugsf. (TH), EK"]
["Sonderausg. unbeschr. abzugsf. (TH), EK",null,"Sonderausg. unbeschr. abzugsf. (TH), EK"]
["Zuwendungen, Spenden (TH), EK",null,"Zuwendungen, Spenden (TH), EK"]
["Außergewöhnliche Belastungen (TH), EK",null,"Außergewöhnliche Belastungen (TH), EK"]
["Grundstücksaufwand (TH), EK",null,"Grundstücksaufwand (TH), EK"]
["Grundstücksertrag (TH), EK",null,"Grundstücksertrag (TH), EK"]
["Unentgeltliche Wertabgaben (TH), EK",null,"Unentgeltliche Wertabgaben (TH), EK"]
["Privateinlagen (TH), EK",null,"Privateinlagen (TH), EK"]
["Anteil für Konto 0900 (TH) Kom.Kapital",null,"Anteil für Konto 0900 (TH) Kom.Kapital"]
["Anteil für Konto 0910 (TH) Verlustausgl.",null,"Anteil für Konto 0910 (TH) Verlustausgl."]
["Anteil f.Konto 0920 (TH) Gesellsch.Darl.",null,"Anteil f.Konto 0920 (TH) Gesellsch.Darl."]
["Ant.für Kto.9950 (TH) Ausst.Einl.Kap.",null,"Ant.für Kto.9950 (TH) Ausst.Einl.Kap."]
["Ant.für Kto.9930 (VH) Ausst.Einl.Kap.",null,"Ant.für Kto.9930 (VH) Ausst.Einl.Kap."]
["Anteil für Konto 9810 (VH) Kap.Konto III",null,"Anteil für Konto 9810 (VH) Kap.Konto III"]
["Anteil für Konto 9820 (VH) Verlustvortr.",null,"Anteil für Konto 9820 (VH) Verlustvortr."]
["Anteil für Konto 0870 (VH) Festkapital",null,"Anteil für Konto 0870 (VH) Festkapital"]
["Anteil für Konto 0880 (VH) Var.Kapital",null,"Anteil für Konto 0880 (VH) Var.Kapital"]
["Anteil f.Konto 0890 (VH) Gesellsch.Darl.",null,"Anteil f.Konto 0890 (VH) Gesellsch.Darl."]
["Tätigkeitsvergütung (VH)",null,"Tätigkeitsvergütung (VH)"]
["Tantieme (VH)",null,"Tantieme (VH)"]
["Darlehensverzinsung (VH)",null,"Darlehensverzinsung (VH)"]
["Gebrauchsüberlassung (VH)",null,"Gebrauchsüberlassung (VH)"]
["Sonstige Vergütungen (VH)",null,"Sonstige Vergütungen (VH)"]
["Restanteil (VH)",null,"Restanteil (VH)"]
["Tätigkeitsvergütung (TH)",null,"Tätigkeitsvergütung (TH)"]
["Tantieme (TH)",null,"Tantieme (TH)"]
["Darlehensverzinsung (TH)",null,"Darlehensverzinsung (TH)"]
["Gebrauchsüberlassung (TH)",null,"Gebrauchsüberlassung (TH)"]
["Sonstige Vergütungen (TH)",null,"Sonstige Vergütungen (TH)"]
["Anteil für Konto 9840 (TH) Kap.Konto III",null,"Anteil für Konto 9840 (TH) Kap.Konto III"]
["Restanteil (TH)",null,"Restanteil (TH)"]
["Rücklagen - andere Kapitalanpassung",null,"Rücklagen - andere Kapitalanpassung"]
["Gewinn-/Verlustvortrag -and.Kap.anpass",null,"Gewinn-/Verlustvortrag -and.Kap.anpass"]
["Rücklagen - Umbuchungen",null,"Rücklagen - Umbuchungen"]
["Gewinn-/Verlustvortrag - Umbuchungen",null,"Gewinn-/Verlustvortrag - Umbuchungen"]
["Anteil Jahresüberschuss/-fehlbetrag",null,"Anteil Jahresüberschuss/-fehlbetrag"]
["Anteil Bilanzgewinn/-verlust je Ges.er",null,"Anteil Bilanzgewinn/-verlust je Ges.er"]
["Gg.Kto Verteilung Jahresübersch/-fehlb",null,"Gg.Kto Verteilung Jahresübersch/-fehlb"]
["Gg.Kto Verteilung Bilanzgew./-verlust",null,"Gg.Kto Verteilung Bilanzgew./-verlust"]
["Kapitalkonto III (VH), EK",null,{"$f":"+A1539","v":"Kapitalkonto III (VH), EK"}]
["Verlust-/Vortragskonto (VH)",null,"Verlust-/Vortragskonto (VH)"]
["Verrkto Einzahlungsverpflichtungen (VH)",null,"Verrkto Einzahlungsverpflichtungen (VH)"]
["Kapitalkonto III (TH), EK",null,"Kapitalkonto III (TH), EK"]
["Verrkto Einzahlungsverpflichtungen (TH)",null,"Verrkto Einzahlungsverpflichtungen (TH)"]
["Einz.Verpfl.pers.haft.Gesellsch. (VH)",null,"Einz.Verpfl.pers.haft.Gesellsch. (VH)"]
["Einz.Verpfl.Kommanditisten (TH)",null,"Einz.Verpfl.Kommanditisten (TH)"]
["Ausgleichsposten f. aktiv. eig. Anteile",null,"Ausgleichsposten f. aktiv. eig. Anteile"]
["Ungedeckte Entnahme p. haft. Gesellsch.",null,"Ungedeckte Entnahme p. haft. Gesellsch."]
["Ungedeckte Entnahme Kommanditisten",null,"Ungedeckte Entnahme Kommanditisten"]
["Verr.kto ungedeckte Entnahme p.haft.Ges.",null,"Verr.kto ungedeckte Entnahme p.haft.Ges."]
["Verr.kto ungedeckte Entnahme Kommandit.",null,"Verr.kto ungedeckte Entnahme Kommandit."]
["Steueraufwand der Gesellschafter",null,"Steueraufwand der Gesellschafter"]
["Gegenkonto zu 9887",null,"Gegenkonto zu 9887"]
["Gewinnzuschlag §§ 6b, 6c EStG (Haben)",null,"Gewinnzuschlag §§ 6b, 6c EStG (Haben)"]
["Gewinnzuschlag §§ 6b, 6c EStG (Soll)",null,"Gewinnzuschlag §§ 6b, 6c EStG (Soll)"]
["Veränderung gesamthänd. geb. Rücklagen",null,"Veränderung gesamthänd. geb. Rücklagen"]
["Umsatzsteuer in Forderungen allg. Satz",null,"Umsatzsteuer in Forderungen allg. Satz"]
["Umsatzsteuer in Forderungen ermäß. Satz",null,"Umsatzsteuer in Forderungen ermäß. Satz"]
["Gegenkonto Aufteilung Umsatzsteuer",null,"Gegenkonto Aufteilung Umsatzsteuer"]
["Vorsteuer in Verbindl. allgem. Satz",null,"Vorsteuer in Verbindl. allgem. Satz"]
["Vorsteuer in Verbindl. ermäßig. Satz",null,"Vorsteuer in Verbindl. ermäßig. Satz"]
["Vorsteuer in Verbindl.aus versch.Kosten",null,"Vorsteuer in Verbindl.aus versch.Kosten"]
["Gegenkonto Aufteilung Vorsteuer",null,"Gegenkonto Aufteilung Vorsteuer"]
["Umsatzsteuer nicht fällig - sonst.Erlöse",null,"Umsatzsteuer nicht fällig - sonst.Erlöse"]
["Gegenkonto zu 9900",null,"Gegenkonto zu 9900"]
["Umsatzsteuer in Ford. aus sonst.Erlösen",null,"Umsatzsteuer in Ford. aus sonst.Erlösen"]
["Gegenkto.Minderg Entnahmen § 4 (4a) EStG",null,"Gegenkto.Minderg Entnahmen § 4 (4a) EStG"]
["Minderung Entnahmen § 4 (4a) EStG, (H)",null,"Minderung Entnahmen § 4 (4a) EStG, (H)"]
["Erhöhung Entnahmen § 4 (4a) EStG",null,"Erhöhung Entnahmen § 4 (4a) EStG"]
["Gegenkto.Erhöhg Entnahmen §4 (4a) EStG,H",null,"Gegenkto.Erhöhg Entnahmen §4 (4a) EStG,H"]
["Hinzurg IAB §7g (2) EStG aus 4. WJ, (H)",null,"Hinzurg IAB §7g (2) EStG aus 4. WJ, (H)"]
["Rückgängigm.IAB § 7g (3,4) EStG im 4.WJ.",null,"Rückgängigm.IAB § 7g (3,4) EStG im 4.WJ."]
["Hinzurg IAB §7g (2) EStG aus 2. WJ, (H)",null,"Hinzurg IAB §7g (2) EStG aus 2. WJ, (H)"]
["Hinzurg IAB §7g (2) EStG aus 3. WJ. (H)",null,"Hinzurg IAB §7g (2) EStG aus 3. WJ. (H)"]
["Rückgängigm.IAB § 7g (3,4) EStG im 2.WJ.",null,"Rückgängigm.IAB § 7g (3,4) EStG im 2.WJ."]
["Rückgängigm.IAB § 7g (3,4) EStG im 3.WJ.",null,"Rückgängigm.IAB § 7g (3,4) EStG im 3.WJ."]
["Ausst.Einl.Komplementär, n.eingef. (VH)",null,"Ausst.Einl.Komplementär, n.eingef. (VH)"]
["Ausst.Einl.Komplementär, eingef. (VH)",null,"Ausst.Einl.Komplementär, eingef. (VH)"]
["Ausst.Einl.Kommanditist, n.eingef. (TH)",null,"Ausst.Einl.Kommanditist, n.eingef. (TH)"]
["Ausst.Einl.Kommanditist, eingef. (TH)",null,"Ausst.Einl.Kommanditist, eingef. (TH)"]
["Bewertungskorrektur zu Forderungen L+L",null,"Bewertungskorrektur zu Forderungen L+L"]
["Bewertungskorrektur zu sonst. Verbindl.",null,"Bewertungskorrektur zu sonst. Verbindl."]
["Bewertungskorrektur Guth. Kreditinstitut",null,"Bewertungskorrektur Guth. Kreditinstitut"]
["Bewertungskorr. Verbindl.Kreditinstitut",null,"Bewertungskorr. Verbindl.Kreditinstitut"]
["Bewertungskorrektur zu Verbindlichk. L+L",null,"Bewertungskorrektur zu Verbindlichk. L+L"]
["Bewertungskorrektur zu sonstigen VermG",null,"Bewertungskorrektur zu sonstigen VermG"]
["Hinzurg IAB §7g (2) EStG aus 5. WJ, (H)",null,"Hinzurg IAB §7g (2) EStG aus 5. WJ, (H)"]
["Rückgängigm.IAB § 7g (3,4) EStG im 5.WJ.",null,"Rückgängigm.IAB § 7g (3,4) EStG im 5.WJ."]
["IAB § 7g (1) EStG, (S)",null,"IAB § 7g (1) EStG, (S)"]
["IAB § 7g (1) EStG, (H),Gegenkto zu 9970",null,"IAB § 7g (1) EStG, (H),Gegenkto zu 9970"]
["Hinzurg.IAB § 7g (2)EStG, vorang. WJ (H)",null,"Hinzurg.IAB § 7g (2)EStG, vorang. WJ (H)"]
["Gkto. Hinzurg. IAB § 7g (2) EStG, (S)",null,"Gkto. Hinzurg. IAB § 7g (2) EStG, (S)"]
["Rückgängigm.IAB §7g (3,4) EStG i.vor. WJ",null,"Rückgängigm.IAB §7g (3,4) EStG i.vor. WJ"]
["Gkto. Rückgängigm. IAB § 7g (3,4) EStG",null,"Gkto. Rückgängigm. IAB § 7g (3,4) EStG"]
["Nicht abzugsf. Zinsaufw. § 4h EStG, (H)",null,"Nicht abzugsf. Zinsaufw. § 4h EStG, (H)"]
["Nicht abzugsf. Zinsaufw. § 4h EStG, (S)",null,"Nicht abzugsf. Zinsaufw. § 4h EStG, (S)"]
["Abziehb. Zinsaufw. VJ § 4h EStG, (S)",null,"Abziehb. Zinsaufw. VJ § 4h EStG, (S)"]
["Abziehb. Zinsaufw. VJ § 4h EStG, (H)",null,"Abziehb. Zinsaufw. VJ § 4h EStG, (H)"]
["Anteil Belastung auf Verbindl.konten",null,"Anteil Belastung auf Verbindl.konten"]
["Verr.kto. Anteil Belastung Verb.konten",null,"Verr.kto. Anteil Belastung Verb.konten"]
["Anteil Gutschrift auf Verbindl.konten",null,"Anteil Gutschrift auf Verbindl.konten"]
["Verr.kto Anteil Gutschrift Verb.konten",null,"Verr.kto Anteil Gutschrift Verb.konten"]
["Gewinnkorrektur § 60 (2) EStDV",null,"Gewinnkorrektur § 60 (2) EStDV"]
["Gegenkonto zu 9984",null,{"$f":"+A1603","v":"Gegenkonto zu 9984"}]
["Ergebnisverteilung auf Fremdkapital",null,"Ergebnisverteilung auf Fremdkapital"]
["Korrekturkto. für Überleitungsrechnung",null,"Korrekturkto. für Überleitungsrechnung"]
["Gegenkonto zu 9986-9988",null,"Gegenkonto zu 9986-9988"]
["Ertr. außergewöhnl. Größe oder Bedeutung",null,"Ertr. außergewöhnl. Größe oder Bedeutung"]
["Erträge aperiodisch",null,"Erträge aperiodisch"]
["Ertr. außerg. Größe / Bedeutung aperiod.",null,"Ertr. außerg. Größe / Bedeutung aperiod."]
["Aufw. außergewöhnl. Größe oder Bedeutung",null,"Aufw. außergewöhnl. Größe oder Bedeutung"]
["Aufwendungen aperiodisch",null,"Aufwendungen aperiodisch"]
["Aufw. außerg. Größe / Bedeutung aperiod.",null,"Aufw. außerg. Größe / Bedeutung aperiod."]
[]
["Bilanz",null,{"$f":"+A1614","v":"Bilanz"}]
["in TEUR",null,{"$f":"+A1615","v":"in TEUR"}]
["Aktiva",null,"Aktiva"]
["A. Anlagevermögen",null,"A. Anlagevermögen"]
["I. Immaterielle Vermögensgegenstände",null,"I. Immaterielle Vermögensgegenstände"]
["1. Selbstgeschaffene gewerbliche Schutzrechte und ähnliche Rechte und Werte",null,"1. Selbstgeschaffene gewerbliche Schutzrechte und ähnliche Rechte und Werte"]
["2. entgeltlich erworbene Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten",null,"2. entgeltlich erworbene Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten"]
["4. geleistete Anzahlungen",null,"4. geleistete Anzahlungen"]
["II. Sachanlagen",null,"II. Sachanlagen"]
["1. Grundstücke, grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken",null,"1. Grundstücke, grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken"]
["2. technische Anlagen und Maschinen",null,"2. technische Anlagen und Maschinen"]
["3. andere Anlagen, Betriebs- und Geschäftsausstattung",null,"3. andere Anlagen, Betriebs- und Geschäftsausstattung"]
["4. geleistete Anzahlungen und Anlagen im Bau",null,"4. geleistete Anzahlungen und Anlagen im Bau"]
["B. Umlaufvermögen",null,"B. Umlaufvermögen"]
["I. Vorräte",null,"I. Vorräte"]
["1. Roh-, Hilfs- und Betriebsstoffe",null,"1. Roh-, Hilfs- und Betriebsstoffe"]
["2. unfertige Erzeugnisse, unfertige Leistungen",null,"2. unfertige Erzeugnisse, unfertige Leistungen"]
["3. fertige Erzeugnisse und Waren",null,"3. fertige Erzeugnisse und Waren"]
["4. geleistete Anzahlungen",null,"4. geleistete Anzahlungen"]
["II. Forderungen und sonstige Vermögensgegenstände",null,"II. Forderungen und sonstige Vermögensgegenstände"]
["1. Forderungen aus Lieferungen und Leistungen",null,"1. Forderungen aus Lieferungen und Leistungen"]
["4. sonstige Vermögensgegenstände",null,"4. sonstige Vermögensgegenstände"]
["IV. Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks",null,"IV. Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks"]
["C. Rechnungsabgrenzungsposten",null,"C. Rechnungsabgrenzungsposten"]
["D. Aktive latente Steuern",null,"D. Aktive latente Steuern"]
["Passiva",null,"Passiva"]
["A. Eigenkapital",null,"A. Eigenkapital"]
["I. Gezeichnetes Kapital",null,"I. Gezeichnetes Kapital"]
["II. Kapitalrücklage",null,"II. Kapitalrücklage"]
["III. Gewinnrücklagen",null,"III. Gewinnrücklagen"]
["1. gesetzliche Rücklage",null,"1. gesetzliche Rücklage"]
["3. satzungsmäßige Rücklagen",null,"3. satzungsmäßige Rücklagen"]
["4. andere Gewinnrücklagen",null,"4. andere Gewinnrücklagen"]
["IV. Gewinnvortrag/Verlustvortrag",null,"IV. Gewinnvortrag/Verlustvortrag"]
["V. Jahresüberschuss/Jahresfehlbetrag",null,"V. Jahresüberschuss/Jahresfehlbetrag"]
["B. Rückstellungen",null,"B. Rückstellungen"]
["1. Rückstellungen für Pensionen und ähnliche Verpflichtungen",null,"1. Rückstellungen für Pensionen und ähnliche Verpflichtungen"]
["2. Steuerrückstellungen",null,"2. Steuerrückstellungen"]
["3. sonstige Rückstellungen",null,"3. sonstige Rückstellungen"]
["C. Verbindlichkeiten",null,"C. Verbindlichkeiten"]
["2. Verbindlichkeiten gegenüber Kreditinstituten",null,"2. Verbindlichkeiten gegenüber Kreditinstituten"]
["3. erhaltene Anzahlungen auf Bestellungen",null,"3. erhaltene Anzahlungen auf Bestellungen"]
["4. Verbindlichkeiten aus Lieferungen und Leistungen",null,"4. Verbindlichkeiten aus Lieferungen und Leistungen"]
["8. sonstige Verbindlichkeiten",null,"8. sonstige Verbindlichkeiten"]
["Verbindlichkeiten aus Steuern",null,"Verbindlichkeiten aus Steuern"]
["Verbindlichkeiten aus der sozialen Sicherheit",null,"Verbindlichkeiten aus der sozialen Sicherheit"]
["D. Rechnungsabgrenzungsposten",null,"D. Rechnungsabgrenzungsposten"]
["E. Passive latente Steuern",null,"E. Passive latente Steuern"]
["VJ",null,"VJ"]
["FC",null,"FC"]
["B",null,"B"]
["A",null,"A"]
["VJ YTD",null,"VJ YTD"]
["A YTD",null,{"$f":"+A1667","v":"A YTD"}]
["B YTD",null,"B YTD"]
["Budget",null,"Budget"]
["1. Umsatzerlöse ",null,"1. Umsatzerlöse "]
["11. Zinsen und ähnliche Erträge",null,"11. Zinsen und ähnliche Erträge"]
["13. Zinsen und ähnliche Aufwendungen",null,"13. Zinsen und ähnliche Aufwendungen"]
["14. Steuern vom Einkommen und vom Ertrag",null,"14. Steuern vom Einkommen und vom Ertrag"]
["15. Ergebnis nach Steuern",null,"15. Ergebnis nach Steuern"]
["16. Sonstige Steuern",null,"16. Sonstige Steuern"]
["17. Jahresüberschuss/Jahresfehlbetrag",null,"17. Jahresüberschuss/Jahresfehlbetrag"]
["2. Erhöhung oder Verminderung des Bestands an fertigen und unfertigen Erzeugnissen",null,"2. Erhöhung oder Verminderung des Bestands an fertigen und unfertigen Erzeugnissen"]
["3. Andere aktivierte Eigenleistungen",null,"3. Andere aktivierte Eigenleistungen"]
["4. Sonstige betriebliche Erträge (SBE)",null,"4. Sonstige betriebliche Erträge (SBE)"]
["5. Materialaufwand",null,"5. Materialaufwand"]
["6. Personalaufwand",null,"6. Personalaufwand"]
["7. Abschreibungen",null,"7. Abschreibungen"]
["8. Sonstige betriebliche Aufwendungen (SBA)",null,{"$f":"+A1683","v":"8. Sonstige betriebliche Aufwendungen (SBA)"}]
["a) auf immaterielle Vermögensgegenstände des Anlagevermögens und Sachanlagen",null,"a) auf immaterielle Vermögensgegenstände des Anlagevermögens und Sachanlagen"]
["a) Aufwand für Roh-, Hilfs- und Betriebsstoffe sowie für bezogene Waren",null,"a) Aufwand für Roh-, Hilfs- und Betriebsstoffe sowie für bezogene Waren"]
["a) Löhne und Gehälter",null,"a) Löhne und Gehälter"]
["Änderung",null,"Änderung"]
["Änderung Kosten pro MA",null,"Änderung Kosten pro MA"]
["Aufwand aus Anlagenabgang",null,"Aufwand aus Anlagenabgang"]
["b) auf Vermögensgegenstände des Umlaufvermögens, soweit diese die in der Kapitalgesellschaft üblichen Abschreibungen überschreiten",null,"b) auf Vermögensgegenstände des Umlaufvermögens, soweit diese die in der Kapitalgesellschaft üblichen Abschreibungen überschreiten"]
["b) Aufwand für bezogene Leistungen",null,"b) Aufwand für bezogene Leistungen"]
["b) Soziale Abgben und Aufwendungen für Altersversorgung und für Unterstützungen",null,"b) Soziale Abgben und Aufwendungen für Altersversorgung und für Unterstützungen"]
["Beiträge, Abgaben, Gebühren",null,"Beiträge, Abgaben, Gebühren"]
["Bestandsveränderung",null,"Bestandsveränderung"]
["Betriebsbedarf",null,"Betriebsbedarf"]
["Betriebsergebnis (EBIT)",null,"Betriebsergebnis (EBIT)"]
["EBIT Marge",null,"EBIT Marge"]
["EBITDA",null,"EBITDA"]
["Entwicklung",null,"Entwicklung"]
["Ergebnis vor Steuern (EBT)",null,"Ergebnis vor Steuern (EBT)"]
["Erlösschmälerungen, Skonti, Boni",null,"Erlösschmälerungen, Skonti, Boni"]
["Erträge aus Abgängen",null,"Erträge aus Abgängen"]
["Erträge aus Auflösungen",null,"Erträge aus Auflösungen"]
["Erträge aus Forderungen",null,"Erträge aus Forderungen"]
["Erträge aus Zuschreibungen",null,"Erträge aus Zuschreibungen"]
["Finanzergebnis",null,"Finanzergebnis"]
["Forderungsverluste",null,"Forderungsverluste"]
["in TEUR",null,"in TEUR"]
["KFZ Kosten",null,"KFZ Kosten"]
["Kommunikation",null,"Kommunikation"]
["Kosten pro MA",null,"Kosten pro MA"]
["Messe-, Werbung- und Reisekosten Aufwand",null,"Messe-, Werbung- und Reisekosten Aufwand"]
["Miete und Leasing",null,"Miete und Leasing"]
["Mitarbeiter (FTE/MAK)",null,"Mitarbeiter (FTE/MAK)"]
["Nachlässe, Rabatte, Skonti",null,"Nachlässe, Rabatte, Skonti"]
["Nachlässe, Rabatte, Skonti",null,"Nachlässe, Rabatte, Skonti"]
["Normalisiertes Betriebsergebnis (EBIT)",null,"Normalisiertes Betriebsergebnis (EBIT)"]
["Normalisierung",null,"Normalisierung"]
["Raumkosten und Grundstücksaufwendungen",null,"Raumkosten und Grundstücksaufwendungen"]
["Rechts-, Beratungs- und Lizenzkosten",null,"Rechts-, Beratungs- und Lizenzkosten"]
["Rohertrag",null,"Rohertrag"]
["Rohertragsmarge",null,"Rohertragsmarge"]
["sonstige Personalkosten",null,"sonstige Personalkosten"]
["sonstige Vertriebskosten",null,"sonstige Vertriebskosten"]
["Transportkosten",null,"Transportkosten"]
["übrige sonstige Aufwendungen",null,"übrige sonstige Aufwendungen"]
["übrige sonstige betriebliche Aufwendungen",null,"übrige sonstige betriebliche Aufwendungen"]
["Versicherungen",null,"Versicherungen"]
["Wartung, Reparaturen und Instandhaltungen",null,"Wartung, Reparaturen und Instandhaltungen"]
["Basisjahr",null,"Basisjahr"]
["Aktuelles Jahr",null,"Aktuelles Jahr"]
["Aktueller Monat",null,"Aktueller Monat"]
["GuV",null,"GuV"]
["in TEUR",null,"in TEUR"]
["Kunden",null,"Kunden"]
["Neukunden",null,"Neukunden"]
["Verlorene Kunden",null,"Verlorene Kunden"]

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[null,43,{"$f":"+dict!C13","v":"Selbst geschaffene immaterielle VermG."},"43 Selbst geschaffene immaterielle VermG."]
[null,44,{"$f":"+dict!C14","v":"EDV-Software, selbst geschaffen"},"44 EDV-Software, selbst geschaffen"]
[null,45,{"$f":"+dict!C15","v":"Lizenzen, Franchise, selbst geschaffen"},"45 Lizenzen, Franchise, selbst geschaffen"]
[null,46,{"$f":"+dict!C16","v":"Konzessionen, Schutzr.,selbst geschaffen"},"46 Konzessionen, Schutzr.,selbst geschaffen"]
[null,47,{"$f":"+dict!C17","v":"Rezepte, Verfahren, selbst geschaffen"},"47 Rezepte, Verfahren, selbst geschaffen"]
[null,48,{"$f":"+dict!C18","v":"Immat. Vermögensgegenst. in Entwicklung"},"48 Immat. Vermögensgegenst. in Entwicklung"]
[null,50,{"$f":"+dict!C19","v":"Grundstücke,grndst.Rechte und Bauten"},"50 Grundstücke,grndst.Rechte und Bauten"]
[null,59,{"$f":"+dict!C20","v":"Grundstücksanteil häusl. Arbeitszimmer"},"59 Grundstücksanteil häusl. Arbeitszimmer"]
[null,60,{"$f":"+dict!C21","v":"Grundstücksgleiche Rechte ohne Bauten"},"60 Grundstücksgleiche Rechte ohne Bauten"]
[null,65,{"$f":"+dict!C22","v":"Unbebaute Grundstücke"},"65 Unbebaute Grundstücke"]
[null,70,{"$f":"+dict!C23","v":"Grundstücksgleiche Rechte"},"70 Grundstücksgleiche Rechte"]
[null,75,{"$f":"+dict!C24","v":"Grundstücke mit Substanzverzehr"},"75 Grundstücke mit Substanzverzehr"]
[null,79,{"$f":"+dict!C25","v":"Anzahlungen auf Grund und Boden"},"79 Anzahlungen auf Grund und Boden"]
[null,80,{"$f":"+dict!C26","v":"Bauten auf eigenen Grundstücken"},"80 Bauten auf eigenen Grundstücken"]
[null,85,{"$f":"+dict!C27","v":"Grundstückswert bebauter Grundstücke"},"85 Grundstückswert bebauter Grundstücke"]
[null,90,{"$f":"+dict!C28","v":"Geschäftsbauten (eigene Grundstücke)"},"90 Geschäftsbauten (eigene Grundstücke)"]
[null,100,{"$f":"+dict!C29","v":"Fabrikbauten (eigene Grundstücke)"},"100 Fabrikbauten (eigene Grundstücke)"]
[null,110,{"$f":"+dict!C30","v":"Garagen (eigene Grst., Geschäftsbauten)"},"110 Garagen (eigene Grst., Geschäftsbauten)"]
[null,111,{"$f":"+dict!C31","v":"Außenanlagen (eigene Grst., Geschäftsb.)"},"111 Außenanlagen (eigene Grst., Geschäftsb.)"]
[null,112,{"$f":"+dict!C32","v":"Hof-, Wegebefestig (eig Grst,Geschäftsb)"},"112 Hof-, Wegebefestig (eig Grst,Geschäftsb)"]
[null,113,{"$f":"+dict!C33","v":"Einrichtungen (eigene Grst.,Geschäftsb.)"},"113 Einrichtungen (eigene Grst.,Geschäftsb.)"]
[null,115,{"$f":"+dict!C34","v":"Andere Bauten (eigene Grundstücke)"},"115 Andere Bauten (eigene Grundstücke)"]
[null,120,{"$f":"+dict!C35","v":"Geschäfts-,Fabrik-u.and. Bauten im Bau"},"120 Geschäfts-,Fabrik-u.and. Bauten im Bau"]
[null,129,{"$f":"+dict!C36","v":"Anzahlg.Bauten auf eigenen Grundstücken"},"129 Anzahlg.Bauten auf eigenen Grundstücken"]
[null,140,{"$f":"+dict!C37","v":"Wohnbauten (eigene Grundstücke)"},"140 Wohnbauten (eigene Grundstücke)"]
[null,145,{"$f":"+dict!C38","v":"Garagen (eigene Grundst., Wohnbauten)"},"145 Garagen (eigene Grundst., Wohnbauten)"]
[null,146,{"$f":"+dict!C39","v":"Außenanlagen (eigene Grst., Wohnbauten)"},"146 Außenanlagen (eigene Grst., Wohnbauten)"]
[null,147,{"$f":"+dict!C40","v":"Hof-, Wegebefestig (eig Grst,Wohnbauten)"},"147 Hof-, Wegebefestig (eig Grst,Wohnbauten)"]
[null,148,{"$f":"+dict!C41","v":"Einrichtungen (eigene Grst., Wohnbauten)"},"148 Einrichtungen (eigene Grst., Wohnbauten)"]
[null,149,{"$f":"+dict!C42","v":"Gebäudeteil häusliches Arbeitszimmer"},"149 Gebäudeteil häusliches Arbeitszimmer"]
[null,150,{"$f":"+dict!C43","v":"Wohnbauten im Bau eigenen Grundstücken"},"150 Wohnbauten im Bau eigenen Grundstücken"]
[null,159,{"$f":"+dict!C44","v":"Anzahlg. Wohnbauten auf eig.Grundstücken"},"159 Anzahlg. Wohnbauten auf eig.Grundstücken"]
[null,160,{"$f":"+dict!C45","v":"Bauten auf fremden Grundstücken"},"160 Bauten auf fremden Grundstücken"]
[null,165,{"$f":"+dict!C46","v":"Geschäftsbauten (fremde Grundstücke)"},"165 Geschäftsbauten (fremde Grundstücke)"]
[null,170,{"$f":"+dict!C47","v":"Fabrikbauten (fremde Grundstücke)"},"170 Fabrikbauten (fremde Grundstücke)"]
[null,175,{"$f":"+dict!C48","v":"Garagen (fremde Grst., Geschäftsbauten)"},"175 Garagen (fremde Grst., Geschäftsbauten)"]
[null,176,{"$f":"+dict!C49","v":"Außenanlagen (fremde Grst.,Geschäftsb.)"},"176 Außenanlagen (fremde Grst.,Geschäftsb.)"]
[null,177,{"$f":"+dict!C50","v":"Hof-, Wegebefestig (frd Grst,Geschäftsb)"},"177 Hof-, Wegebefestig (frd Grst,Geschäftsb)"]
[null,178,{"$f":"+dict!C51","v":"Einrichtungen (fremde Grst.,Geschäftsb.)"},"178 Einrichtungen (fremde Grst.,Geschäftsb.)"]
[null,179,{"$f":"+dict!C52","v":"Andere Bauten (fremde Grundstücke)"},"179 Andere Bauten (fremde Grundstücke)"]
[null,180,{"$f":"+dict!C53","v":"Geschäfts-,Fabrik-u.and. Bauten im Bau"},"180 Geschäfts-,Fabrik-u.and. Bauten im Bau"]
[null,189,{"$f":"+dict!C54","v":"Anzahlg. auf Bauten fremd. Grundstücken"},"189 Anzahlg. auf Bauten fremd. Grundstücken"]
[null,190,{"$f":"+dict!C55","v":"Wohnbauten (fremde Grundstücke)"},"190 Wohnbauten (fremde Grundstücke)"]
[null,191,{"$f":"+dict!C56","v":"Garagen (fremde Grundstücke, Wohnbauten)"},"191 Garagen (fremde Grundstücke, Wohnbauten)"]
[null,192,{"$f":"+dict!C57","v":"Außenanlagen (fremde Grundstücke,Wohnb.)"},"192 Außenanlagen (fremde Grundstücke,Wohnb.)"]
[null,193,{"$f":"+dict!C58","v":"Hof-, Wegebefestigung (frd Grst.,Wohnb.)"},"193 Hof-, Wegebefestigung (frd Grst.,Wohnb.)"]
[null,194,{"$f":"+dict!C59","v":"Einrichtungen (fremde Grundst., Wohnb.)"},"194 Einrichtungen (fremde Grundst., Wohnb.)"]
[null,195,{"$f":"+dict!C60","v":"Wohnbauten im Bau fremden Grundstücken"},"195 Wohnbauten im Bau fremden Grundstücken"]
[null,199,{"$f":"+dict!C61","v":"Anzahlungen a. Wohnbauten a. fremd. Gr."},"199 Anzahlungen a. Wohnbauten a. fremd. Gr."]
[null,200,{"$f":"+dict!C62","v":"Technische Anlagen und Maschinen"},"200 Technische Anlagen und Maschinen"]
[null,210,{"$f":"+dict!C63","v":"Maschinen"},"210 Maschinen"]
[null,220,{"$f":"+dict!C64","v":"Maschinengebundene Werkzeuge"},"220 Maschinengebundene Werkzeuge"]
[null,240,{"$f":"+dict!C65","v":"Technische Anlagen"},"240 Technische Anlagen"]
[null,260,{"$f":"+dict!C66","v":"Transportanlagen und Ähnliches"},"260 Transportanlagen und Ähnliches"]
[null,280,{"$f":"+dict!C67","v":"Betriebsvorrichtungen"},{"$f":"+B67&\" \"&C67","v":"280 Betriebsvorrichtungen"}]
[null,290,{"$f":"+dict!C68","v":"Technische Anlagen und Maschinen im Bau"},"290 Technische Anlagen und Maschinen im Bau"]
[null,299,{"$f":"+dict!C69","v":"Anzahlungen auf technische Anlagen"},"299 Anzahlungen auf technische Anlagen"]
[null,300,{"$f":"+dict!C70","v":"Betriebs- und Geschäftsausstattung"},"300 Betriebs- und Geschäftsausstattung"]
[null,310,{"$f":"+dict!C71","v":"Andere Anlagen"},"310 Andere Anlagen"]
[null,320,{"$f":"+dict!C72","v":"Pkw"},"320 Pkw"]
[null,350,{"$f":"+dict!C73","v":"Lkw"},"350 Lkw"]
[null,380,{"$f":"+dict!C74","v":"Sonstige Transportmittel"},"380 Sonstige Transportmittel"]
[null,400,{"$f":"+dict!C75","v":"Betriebsausstattung"},"400 Betriebsausstattung"]
[null,410,{"$f":"+dict!C76","v":"Geschäftsausstattung"},"410 Geschäftsausstattung"]
[null,420,{"$f":"+dict!C77","v":"Büroeinrichtung"},"420 Büroeinrichtung"]
[null,430,{"$f":"+dict!C78","v":"Ladeneinrichtung"},"430 Ladeneinrichtung"]
[null,440,{"$f":"+dict!C79","v":"Werkzeuge"},"440 Werkzeuge"]
[null,450,{"$f":"+dict!C80","v":"Einbauten in fremde Grundstücke"},"450 Einbauten in fremde Grundstücke"]
[null,460,{"$f":"+dict!C81","v":"Gerüst- und Schalungsmaterial"},"460 Gerüst- und Schalungsmaterial"]
[null,480,{"$f":"+dict!C82","v":"Geringwertige Wirtschaftsgüter"},"480 Geringwertige Wirtschaftsgüter"]
[null,485,{"$f":"+dict!C83","v":"Wirtschaftsgüter (Sammelposten)"},"485 Wirtschaftsgüter (Sammelposten)"]
[null,490,{"$f":"+dict!C84","v":"Sonstige Betriebs-u.Gesch.ausstattung"},"490 Sonstige Betriebs-u.Gesch.ausstattung"]
[null,498,{"$f":"+dict!C85","v":"Betriebs- u. Gesch.ausstattung im Bau"},"498 Betriebs- u. Gesch.ausstattung im Bau"]
[null,499,{"$f":"+dict!C86","v":"Anzahlung Betriebs- u. Gesch.ausstattung"},"499 Anzahlung Betriebs- u. Gesch.ausstattung"]
[null,500,{"$f":"+dict!C87","v":"Anteile an verbundenen Unternehmen (AV)"},"500 Anteile an verbundenen Unternehmen (AV)"]
[null,501,{"$f":"+dict!C88","v":"Anteile an verbundenen UN, PersG (AV)"},"501 Anteile an verbundenen UN, PersG (AV)"]
[null,502,{"$f":"+dict!C89","v":"Anteile an verbundenen UN, KapG (AV)"},"502 Anteile an verbundenen UN, KapG (AV)"]
[null,503,{"$f":"+dict!C90","v":"Anteile an herrsch. Gesell., KapG (AV)"},"503 Anteile an herrsch. Gesell., KapG (AV)"]
[null,504,{"$f":"+dict!C91","v":"Anteile a. herrschend. Gesellschaft (AV)"},"504 Anteile a. herrschend. Gesellschaft (AV)"]
[null,505,{"$f":"+dict!C92","v":"Ausleihungen an verbundene Unternehmen"},"505 Ausleihungen an verbundene Unternehmen"]
[null,506,{"$f":"+dict!C93","v":"Ausleihungen an verbundene UN, PersG"},"506 Ausleihungen an verbundene UN, PersG"]
[null,507,{"$f":"+dict!C94","v":"Ausleihungen an verbundene UN, KapG"},"507 Ausleihungen an verbundene UN, KapG"]
[null,508,{"$f":"+dict!C95","v":"Ausleihungen an verbundene UN, EinzelUN"},"508 Ausleihungen an verbundene UN, EinzelUN"]
[null,509,{"$f":"+dict!C96","v":"Anteile an herrsch. Gesell., PersG (AV)"},"509 Anteile an herrsch. Gesell., PersG (AV)"]
[null,510,{"$f":"+dict!C97","v":"Beteiligungen"},"510 Beteiligungen"]
[null,513,{"$f":"+dict!C98","v":"Typisch stille Beteiligungen"},"513 Typisch stille Beteiligungen"]
[null,516,{"$f":"+dict!C99","v":"Atypische stille Beteiligungen"},"516 Atypische stille Beteiligungen"]
[null,517,{"$f":"+dict!C100","v":"Beteiligungen an Kapitalgesellschaft"},"517 Beteiligungen an Kapitalgesellschaft"]
[null,518,{"$f":"+dict!C101","v":"Beteiligungen an Personengesellschaft"},"518 Beteiligungen an Personengesellschaft"]
[null,519,{"$f":"+dict!C102","v":"Beteiligung GmbH&Co.an Komplementär-GmbH"},"519 Beteiligung GmbH&Co.an Komplementär-GmbH"]
[null,520,{"$f":"+dict!C103","v":"Ausleih. an UN mit Beteiligungsverh."},"520 Ausleih. an UN mit Beteiligungsverh."]
[null,523,{"$f":"+dict!C104","v":"Ausleihungen an UN mit Beteilig., PersG"},"523 Ausleihungen an UN mit Beteilig., PersG"]
[null,524,{"$f":"+dict!C105","v":"Ausleihungen an UN mit Beteilig., KapG"},"524 Ausleihungen an UN mit Beteilig., KapG"]
[null,525,{"$f":"+dict!C106","v":"Wertpapiere des Anlagevermögens"},"525 Wertpapiere des Anlagevermögens"]
[null,530,{"$f":"+dict!C107","v":"Wertpapiere mit Gewinnbeteil.ansprüch."},"530 Wertpapiere mit Gewinnbeteil.ansprüch."]
[null,535,{"$f":"+dict!C108","v":"Festverzinsliche Wertpapiere"},"535 Festverzinsliche Wertpapiere"]
[null,538,{"$f":"+dict!C109","v":"Anteile GmbH & Co. an Komplementär-GmbH"},"538 Anteile GmbH & Co. an Komplementär-GmbH"]
[null,540,{"$f":"+dict!C110","v":"Übrige sonstige Ausleihungen"},"540 Übrige sonstige Ausleihungen"]
[null,550,{"$f":"+dict!C111","v":"Darlehen (Finanzanlagen)"},"550 Darlehen (Finanzanlagen)"]
[null,570,{"$f":"+dict!C112","v":"Genossenschaftsanteile z.lfr.Verbleib"},"570 Genossenschaftsanteile z.lfr.Verbleib"]
[null,580,{"$f":"+dict!C113","v":"Ausleihungen an Gesellschafter"},"580 Ausleihungen an Gesellschafter"]
[null,582,{"$f":"+dict!C114","v":"Ausleihungen an GmbH-Gesellschafter"},"582 Ausleihungen an GmbH-Gesellschafter"]
[null,583,{"$f":"+dict!C115","v":"Ausleih. an stille Gesellschafter"},"583 Ausleih. an stille Gesellschafter"]
[null,584,{"$f":"+dict!C116","v":"Ausleih. an persönlich haftende Ges.er"},"584 Ausleih. an persönlich haftende Ges.er"]
[null,586,{"$f":"+dict!C117","v":"Ausleihungen an Kommanditisten"},"586 Ausleihungen an Kommanditisten"]
[null,590,{"$f":"+dict!C118","v":"Ausleihungen an nahe stehende Personen"},"590 Ausleihungen an nahe stehende Personen"]
[null,595,{"$f":"+dict!C119","v":"LV-Rückdeckungsansprüche z.lfr.Verbl."},"595 LV-Rückdeckungsansprüche z.lfr.Verbl."]
[null,600,{"$f":"+dict!C120","v":"Anleihen, nicht konvertibel"},"600 Anleihen, nicht konvertibel"]
[null,601,{"$f":"+dict!C121","v":"Anleihen, nicht konvertibel (b. 1 Jahr)"},"601 Anleihen, nicht konvertibel (b. 1 Jahr)"]
[null,605,{"$f":"+dict!C122","v":"Anleihen, nicht konvertibel (1-5 Jahre)"},"605 Anleihen, nicht konvertibel (1-5 Jahre)"]
[null,610,{"$f":"+dict!C123","v":"Anleihen, nicht konvertibel (g.5 Jahre)"},"610 Anleihen, nicht konvertibel (g.5 Jahre)"]
[null,615,{"$f":"+dict!C124","v":"Anleihen konvertibel"},"615 Anleihen konvertibel"]
[null,616,{"$f":"+dict!C125","v":"Anleihen konvertibel(bis 1 Jahr)"},"616 Anleihen konvertibel(bis 1 Jahr)"]
[null,620,{"$f":"+dict!C126","v":"Anleihen konvertibel(1-5 Jahre)"},"620 Anleihen konvertibel(1-5 Jahre)"]
[null,625,{"$f":"+dict!C127","v":"Anleihen konvertibel(größer 5 Jahre)"},"625 Anleihen konvertibel(größer 5 Jahre)"]
[null,630,{"$f":"+dict!C128","v":"Verbindlichkeiten gg. Kreditinstituten"},"630 Verbindlichkeiten gg. Kreditinstituten"]
[null,631,{"$f":"+dict!C129","v":"Verbindlichkeiten Kreditinstitut(b.1J)"},"631 Verbindlichkeiten Kreditinstitut(b.1J)"]
[null,640,{"$f":"+dict!C130","v":"Verbindlichkeiten Kreditinstitut(1-5J)"},"640 Verbindlichkeiten Kreditinstitut(1-5J)"]
[null,650,{"$f":"+dict!C131","v":"Verbindlichkeiten Kreditinstitut(g.5J)"},{"$f":"+B131&\" \"&C131","v":"650 Verbindlichkeiten Kreditinstitut(g.5J)"}]
[null,660,{"$f":"+dict!C132","v":"TZ-Verbindlichkeit. gg. Kreditinstituten"},"660 TZ-Verbindlichkeit. gg. Kreditinstituten"]
[null,661,{"$f":"+dict!C133","v":"TZ-Verbindlichkeit. Kreditinstitut(b.1J)"},"661 TZ-Verbindlichkeit. Kreditinstitut(b.1J)"]
[null,670,{"$f":"+dict!C134","v":"TZ-Verbindlichkeit. Kreditinstitut(1-5J)"},"670 TZ-Verbindlichkeit. Kreditinstitut(1-5J)"]
[null,680,{"$f":"+dict!C135","v":"TZ-Verbindlichkeit. Kreditinstitut(g.5J)"},"680 TZ-Verbindlichkeit. Kreditinstitut(g.5J)"]
[null,690,{"$f":"+dict!C136","v":"Verb.g.Kred.inst.,vor Rlz-Differenzierg"},"690 Verb.g.Kred.inst.,vor Rlz-Differenzierg"]
[null,699,{"$f":"+dict!C137","v":"Gegenkonto bei Aufteilung Kto 0690-98"},"699 Gegenkonto bei Aufteilung Kto 0690-98"]
[null,700,{"$f":"+dict!C138","v":"Verbindlichk.gegenüber verbundenen UN"},"700 Verbindlichk.gegenüber verbundenen UN"]
[null,701,{"$f":"+dict!C139","v":"Verbindlichkeit. gg.verbundene UN(b.1 J)"},"701 Verbindlichkeit. gg.verbundene UN(b.1 J)"]
[null,705,{"$f":"+dict!C140","v":"Verbindlichkeit. gg.verbundene UN(1-5 J)"},"705 Verbindlichkeit. gg.verbundene UN(1-5 J)"]
[null,710,{"$f":"+dict!C141","v":"Verbindlichkeit. gg.verbundene UN(g.5 J)"},"710 Verbindlichkeit. gg.verbundene UN(g.5 J)"]
[null,715,{"$f":"+dict!C142","v":"Verbindl. gg.UN mit Beteiligungsverh."},"715 Verbindl. gg.UN mit Beteiligungsverh."]
[null,716,{"$f":"+dict!C143","v":"Verbindl. gg.UN mit Beteiligg.verh. b.1J"},"716 Verbindl. gg.UN mit Beteiligg.verh. b.1J"]
[null,720,{"$f":"+dict!C144","v":"Verbindl. gg.UN mit Beteiligg.verh. 1-5J"},"720 Verbindl. gg.UN mit Beteiligg.verh. 1-5J"]
[null,725,{"$f":"+dict!C145","v":"Verbindl. gg.UN mit Beteiligg.verh. g.5J"},"725 Verbindl. gg.UN mit Beteiligg.verh. g.5J"]
[null,730,{"$f":"+dict!C146","v":"Verbindlichkeit.gg. Gesellschaftern"},"730 Verbindlichkeit.gg. Gesellschaftern"]
[null,731,{"$f":"+dict!C147","v":"Verbindlichkeit.gg. Gesellschaftern b.1J"},"731 Verbindlichkeit.gg. Gesellschaftern b.1J"]
[null,740,{"$f":"+dict!C148","v":"Verbindlichkeit.gg. Gesellschaftern 1-5J"},"740 Verbindlichkeit.gg. Gesellschaftern 1-5J"]
[null,750,{"$f":"+dict!C149","v":"Verbindlichkeit.gg. Gesellschaftern g.5J"},"750 Verbindlichkeit.gg. Gesellschaftern g.5J"]
[null,755,{"$f":"+dict!C150","v":"Verb.gg.Gesellschaftern off.Ausschüttg."},"755 Verb.gg.Gesellschaftern off.Ausschüttg."]
[null,760,{"$f":"+dict!C151","v":"Verb.ggü.typ.stillen Gesellschaftern"},"760 Verb.ggü.typ.stillen Gesellschaftern"]
[null,761,{"$f":"+dict!C152","v":"Verb.ggü.typ.stillen Gesellsch.(b.1J)"},"761 Verb.ggü.typ.stillen Gesellsch.(b.1J)"]
[null,764,{"$f":"+dict!C153","v":"Verb.ggü.typ.stillen Gesellsch.(1-5J)"},"764 Verb.ggü.typ.stillen Gesellsch.(1-5J)"]
[null,767,{"$f":"+dict!C154","v":"Verb.ggü.typ.stillen Gesellsch.(g.5J)"},"767 Verb.ggü.typ.stillen Gesellsch.(g.5J)"]
[null,770,{"$f":"+dict!C155","v":"Verb.ggü.atyp.stillen Gesellschaftern"},"770 Verb.ggü.atyp.stillen Gesellschaftern"]
[null,771,{"$f":"+dict!C156","v":"Verb.ggü.atyp.stillen Gesellsch.(b.1J)"},"771 Verb.ggü.atyp.stillen Gesellsch.(b.1J)"]
[null,774,{"$f":"+dict!C157","v":"Verb.ggü.atyp.stillen Gesellsch.(1-5J)"},"774 Verb.ggü.atyp.stillen Gesellsch.(1-5J)"]
[null,777,{"$f":"+dict!C158","v":"Verb.ggü.atyp.stillen Gesellsch.(g.5J)"},"777 Verb.ggü.atyp.stillen Gesellsch.(g.5J)"]
[null,780,{"$f":"+dict!C159","v":"Partiarische Darlehen"},"780 Partiarische Darlehen"]
[null,781,{"$f":"+dict!C160","v":"Partiarische Darlehen(bis 1 Jahr)"},"781 Partiarische Darlehen(bis 1 Jahr)"]
[null,784,{"$f":"+dict!C161","v":"Partiarische Darlehen(1-5 Jahre)"},"784 Partiarische Darlehen(1-5 Jahre)"]
[null,787,{"$f":"+dict!C162","v":"Partiarische Darlehen(g. 5 Jahre)"},"787 Partiarische Darlehen(g. 5 Jahre)"]
[null,790,{"$f":"+dict!C163","v":"So.Verb.vor Rlz-Differenz.(n.Bilanzier.)"},"790 So.Verb.vor Rlz-Differenz.(n.Bilanzier.)"]
[null,799,{"$f":"+dict!C164","v":"Gegenkonto Aufteilung so.Verbindlichk."},"799 Gegenkonto Aufteilung so.Verbindlichk."]
[null,800,{"$f":"+dict!C165","v":"Gezeichnetes Kapital"},"800 Gezeichnetes Kapital"]
[null,809,{"$f":"+dict!C166","v":"Kapitalerhöhung aus Gesellschaftsmitteln"},"809 Kapitalerhöhung aus Gesellschaftsmitteln"]
[null,810,{"$f":"+dict!C167","v":"Geschäftsguthaben verbleib. Mitglieder"},"810 Geschäftsguthaben verbleib. Mitglieder"]
[null,811,{"$f":"+dict!C168","v":"Geschäftsguthaben ausscheid.Mitglieder"},"811 Geschäftsguthaben ausscheid.Mitglieder"]
[null,812,{"$f":"+dict!C169","v":"Geschäftsguthaben gekünd. Geschäftsant"},"812 Geschäftsguthaben gekünd. Geschäftsant"]
[null,813,{"$f":"+dict!C170","v":"Fällige Einzahl. Geschäftsant. vermerkt"},"813 Fällige Einzahl. Geschäftsant. vermerkt"]
[null,815,{"$f":"+dict!C171","v":"Gkto.fällige Einzah.Geschäftsant. verm."},"815 Gkto.fällige Einzah.Geschäftsant. verm."]
[null,819,{"$f":"+dict!C172","v":"Erworbene eigene Anteile"},"819 Erworbene eigene Anteile"]
[null,820,{"$f":"+dict!C173","v":"Ausstehende Einlage nicht eingefordert"},"820 Ausstehende Einlage nicht eingefordert"]
[null,830,{"$f":"+dict!C174","v":"Ausstehende Einlage eingefordert"},"830 Ausstehende Einlage eingefordert"]
[null,839,{"$f":"+dict!C175","v":"Nachschüsse"},"839 Nachschüsse"]
[null,840,{"$f":"+dict!C176","v":"Kapitalrücklage"},"840 Kapitalrücklage"]
[null,841,{"$f":"+dict!C177","v":"Kapitalrücklage/Anteile ü. Nennbetrag"},"841 Kapitalrücklage/Anteile ü. Nennbetrag"]
[null,842,{"$f":"+dict!C178","v":"Kapitalrückl./Ausgabe Schuldverschr."},"842 Kapitalrückl./Ausgabe Schuldverschr."]
[null,843,{"$f":"+dict!C179","v":"Kapitalrücklage gg.Vorzugsgewährung"},"843 Kapitalrücklage gg.Vorzugsgewährung"]
[null,844,{"$f":"+dict!C180","v":"Kapitalrückl. durch Zuzahlungen in EK"},"844 Kapitalrückl. durch Zuzahlungen in EK"]
[null,845,{"$f":"+dict!C181","v":"Nachschusskapital"},"845 Nachschusskapital"]
[null,846,{"$f":"+dict!C182","v":"Gesetzliche Rücklage"},"846 Gesetzliche Rücklage"]
[null,848,{"$f":"+dict!C183","v":"Gewinnrücklage Erwerb eigener Anteile"},"848 Gewinnrücklage Erwerb eigener Anteile"]
[null,849,{"$f":"+dict!C184","v":"Rücklage Anteile an herrsch. Unternehmen"},"849 Rücklage Anteile an herrsch. Unternehmen"]
[null,851,{"$f":"+dict!C185","v":"Satzungsmäßige Rücklagen"},"851 Satzungsmäßige Rücklagen"]
[null,852,{"$f":"+dict!C186","v":"Andere Ergebnisrücklagen"},"852 Andere Ergebnisrücklagen"]
[null,853,{"$f":"+dict!C187","v":"Gewinnrücklage Übergangsvorschr. BilMoG"},"853 Gewinnrücklage Übergangsvorschr. BilMoG"]
[null,854,{"$f":"+dict!C188","v":"Gewinnrücklage Zuschreibg. Sachanlage"},"854 Gewinnrücklage Zuschreibg. Sachanlage"]
[null,855,{"$f":"+dict!C189","v":"Andere Gewinnrücklagen"},"855 Andere Gewinnrücklagen"]
[null,856,{"$f":"+dict!C190","v":"Eigenkapitalanteil von Wertaufholungen"},"856 Eigenkapitalanteil von Wertaufholungen"]
[null,857,{"$f":"+dict!C191","v":"Gewinnrücklage Zuschreibg. Finanzanl."},"857 Gewinnrücklage Zuschreibg. Finanzanl."]
[null,858,{"$f":"+dict!C192","v":"Gewinnrücklage Auflösung SoPo"},"858 Gewinnrücklage Auflösung SoPo"]
[null,859,{"$f":"+dict!C193","v":"Latente Steuern (H) neutrale Verrechnung"},"859 Latente Steuern (H) neutrale Verrechnung"]
[null,860,{"$f":"+dict!C194","v":"Gewinnvortrag vor Verwendung"},"860 Gewinnvortrag vor Verwendung"]
[null,865,{"$f":"+dict!C195","v":"Gewinnvortrag vor Verwendung (KKE)"},{"$f":"+B195&\" \"&C195","v":"865 Gewinnvortrag vor Verwendung (KKE)"}]
[null,867,{"$f":"+dict!C196","v":"Verlustvortrag vor Verwendung (KKE)"},"867 Verlustvortrag vor Verwendung (KKE)"]
[null,868,{"$f":"+dict!C197","v":"Verlustvortrag vor Verwendung"},"868 Verlustvortrag vor Verwendung"]
[null,870,{"$f":"+dict!C198","v":"Festkapital (VH), EK"},"870 Festkapital (VH), EK"]
[null,871,{"$f":"+dict!C199","v":"Kapital (fester Anteil, nur EU)"},"871 Kapital (fester Anteil, nur EU)"]
[null,880,{"$f":"+dict!C200","v":"Variables Kapital (VH), EK"},"880 Variables Kapital (VH), EK"]
[null,881,{"$f":"+dict!C201","v":"Kapital (variabler Anteil, nur EU)"},"881 Kapital (variabler Anteil, nur EU)"]
[null,890,{"$f":"+dict!C202","v":"Gesellschafter-Darlehen (VH), FK"},"890 Gesellschafter-Darlehen (VH), FK"]
[null,900,{"$f":"+dict!C203","v":"Kommandit-Kapital (TH), EK"},"900 Kommandit-Kapital (TH), EK"]
[null,910,{"$f":"+dict!C204","v":"Verlustausgleichskonto (TH), EK"},"910 Verlustausgleichskonto (TH), EK"]
[null,920,{"$f":"+dict!C205","v":"Gesellschafter-Darlehen (TH), FK"},"920 Gesellschafter-Darlehen (TH), FK"]
[null,930,{"$f":"+dict!C206","v":"Übrige andere Sonderposten"},"930 Übrige andere Sonderposten"]
[null,931,{"$f":"+dict!C207","v":"Steuerfreie Rücklagen nach § 6b EStG"},"931 Steuerfreie Rücklagen nach § 6b EStG"]
[null,932,{"$f":"+dict!C208","v":"Rücklage für Ersatzbeschaffung"},"932 Rücklage für Ersatzbeschaffung"]
[null,940,{"$f":"+dict!C209","v":"SoPo mit Rücklageanteil, Sonder-AfA"},"940 SoPo mit Rücklageanteil, Sonder-AfA"]
[null,945,{"$f":"+dict!C210","v":"Ausgleichsposten Entnahmen § 4g EStG"},"945 Ausgleichsposten Entnahmen § 4g EStG"]
[null,946,{"$f":"+dict!C211","v":"Rücklage für Zuschüsse"},"946 Rücklage für Zuschüsse"]
[null,947,{"$f":"+dict!C212","v":"SoPo Rücklageanteil nach § 7g (5) EStG"},"947 SoPo Rücklageanteil nach § 7g (5) EStG"]
[null,948,{"$f":"+dict!C213","v":"Sonderposten für Zuschüsse Dritter"},"948 Sonderposten für Zuschüsse Dritter"]
[null,949,{"$f":"+dict!C214","v":"Sonderposten für Investitionszulagen"},"949 Sonderposten für Investitionszulagen"]
[null,950,{"$f":"+dict!C215","v":"Pensions-und ähnliche Rückstellungen"},"950 Pensions-und ähnliche Rückstellungen"]
[null,951,{"$f":"+dict!C216","v":"Rückstellung Pensionen zur Saldierung"},"951 Rückstellung Pensionen zur Saldierung"]
[null,952,{"$f":"+dict!C217","v":"Pensionsrückstellungen ggb. Ges.ern"},"952 Pensionsrückstellungen ggb. Ges.ern"]
[null,953,{"$f":"+dict!C218","v":"Rückstellungen für Direktzusagen"},"953 Rückstellungen für Direktzusagen"]
[null,954,{"$f":"+dict!C219","v":"Rückst. Zuschussverpfl. Pens.kasse, LV"},"954 Rückst. Zuschussverpfl. Pens.kasse, LV"]
[null,955,{"$f":"+dict!C220","v":"Steuerrückstellungen"},"955 Steuerrückstellungen"]
[null,956,{"$f":"+dict!C221","v":"Gewerbesteuerrückstellung § 4 (5b) EStG"},"956 Gewerbesteuerrückstellung § 4 (5b) EStG"]
[null,961,{"$f":"+dict!C222","v":"Urlaubsrückstellungen"},"961 Urlaubsrückstellungen"]
[null,962,{"$f":"+dict!C223","v":"Steuerrückstellung Steuerstundung BStBK"},"962 Steuerrückstellung Steuerstundung BStBK"]
[null,963,{"$f":"+dict!C224","v":"Körperschaftsteuerrückstellung"},"963 Körperschaftsteuerrückstellung"]
[null,964,{"$f":"+dict!C225","v":"Rückstell. langfristige Verpflichtung"},"964 Rückstell. langfristige Verpflichtung"]
[null,965,{"$f":"+dict!C226","v":"Rückstellungen für Personalkosten"},"965 Rückstellungen für Personalkosten"]
[null,966,{"$f":"+dict!C227","v":"Rückstellungen für Aufbewahrungspflicht"},"966 Rückstellungen für Aufbewahrungspflicht"]
[null,967,{"$f":"+dict!C228","v":"Rückst. langfr. Verpflicht., Saldierung"},"967 Rückst. langfr. Verpflicht., Saldierung"]
[null,968,{"$f":"+dict!C229","v":"Passive latente Steuern"},"968 Passive latente Steuern"]
[null,969,{"$f":"+dict!C230","v":"Rückstellungen für latente Steuern"},"969 Rückstellungen für latente Steuern"]
[null,970,{"$f":"+dict!C231","v":"Sonstige Rückstellungen"},"970 Sonstige Rückstellungen"]
[null,971,{"$f":"+dict!C232","v":"Rückstellungen Instandhaltung bis 3 M"},"971 Rückstellungen Instandhaltung bis 3 M"]
[null,973,{"$f":"+dict!C233","v":"Rückstellungen Abraum-/Abfallbeseit."},"973 Rückstellungen Abraum-/Abfallbeseit."]
[null,974,{"$f":"+dict!C234","v":"Rückstellungen f. Gewährleistungen"},"974 Rückstellungen f. Gewährleistungen"]
[null,976,{"$f":"+dict!C235","v":"Rückstellungen f. drohende Verluste"},"976 Rückstellungen f. drohende Verluste"]
[null,977,{"$f":"+dict!C236","v":"Rückstellungen für Abschluss u. Prüfung"},"977 Rückstellungen für Abschluss u. Prüfung"]
[null,978,{"$f":"+dict!C237","v":"Aufwandsrückstellungen § 249 (2) HGB aF"},"978 Aufwandsrückstellungen § 249 (2) HGB aF"]
[null,979,{"$f":"+dict!C238","v":"Rückstellungen für Umweltschutz"},"979 Rückstellungen für Umweltschutz"]
[null,980,{"$f":"+dict!C239","v":"Aktive Rechnungsabgrenzung"},"980 Aktive Rechnungsabgrenzung"]
[null,983,{"$f":"+dict!C240","v":"Aktive latente Steuern"},"983 Aktive latente Steuern"]
[null,984,{"$f":"+dict!C241","v":"Aufwand Zölle und Verbrauchsteuern"},"984 Aufwand Zölle und Verbrauchsteuern"]
[null,985,{"$f":"+dict!C242","v":"Aufwand Umsatzsteuer auf Anzahlungen"},"985 Aufwand Umsatzsteuer auf Anzahlungen"]
[null,986,{"$f":"+dict!C243","v":"Damnum/Disagio"},"986 Damnum/Disagio"]
[null,987,{"$f":"+dict!C244","v":"Rechnungsabgrenzung neutrale Verrechnung"},"987 Rechnungsabgrenzung neutrale Verrechnung"]
[null,988,{"$f":"+dict!C245","v":"Latente Steuern (S) neutrale Verrechnung"},"988 Latente Steuern (S) neutrale Verrechnung"]
[null,989,{"$f":"+dict!C246","v":"Gesamthänderisch geb. Rücklagen (KKE)"},"989 Gesamthänderisch geb. Rücklagen (KKE)"]
[null,990,{"$f":"+dict!C247","v":"Passive Rechnungsabgrenzung"},"990 Passive Rechnungsabgrenzung"]
[null,992,{"$f":"+dict!C248","v":"Abgrenzung unterjährige AfA für BWA"},"992 Abgrenzung unterjährige AfA für BWA"]
[null,996,{"$f":"+dict!C249","v":"Pauschalwertberichtigung Forderg./b.1J"},"996 Pauschalwertberichtigung Forderg./b.1J"]
[null,997,{"$f":"+dict!C250","v":"Pauschalwertberichtigung Forderg./g.1J"},"997 Pauschalwertberichtigung Forderg./g.1J"]
[null,998,{"$f":"+dict!C251","v":"Einzelwertberichtigung Forderung(b.1J)"},"998 Einzelwertberichtigung Forderung(b.1J)"]
[null,999,{"$f":"+dict!C252","v":"Einzelwertberichtigung Forderung(g.1J)"},"999 Einzelwertberichtigung Forderung(g.1J)"]
[null,1000,{"$f":"+dict!C253","v":"Kasse"},"1000 Kasse"]
[null,1010,{"$f":"+dict!C254","v":"Nebenkasse 1"},"1010 Nebenkasse 1"]
[null,1020,{"$f":"+dict!C255","v":"Nebenkasse 2"},"1020 Nebenkasse 2"]
[null,1100,{"$f":"+dict!C256","v":"Bank (Postbank)"},"1100 Bank (Postbank)"]
[null,1110,{"$f":"+dict!C257","v":"Bank (Postbank 1)"},"1110 Bank (Postbank 1)"]
[null,1120,{"$f":"+dict!C258","v":"Bank (Postbank 2)"},"1120 Bank (Postbank 2)"]
[null,1130,{"$f":"+dict!C259","v":"Bank (Postbank 3)"},{"$f":"+B259&\" \"&C259","v":"1130 Bank (Postbank 3)"}]
[null,1190,{"$f":"+dict!C260","v":"LZB-Guthaben"},"1190 LZB-Guthaben"]
[null,1195,{"$f":"+dict!C261","v":"Bundesbankguthaben"},"1195 Bundesbankguthaben"]
[null,1200,{"$f":"+dict!C262","v":"Bank"},"1200 Bank"]
[null,1210,{"$f":"+dict!C263","v":"Bank 1"},"1210 Bank 1"]
[null,1220,{"$f":"+dict!C264","v":"Bank 2"},"1220 Bank 2"]
[null,1230,{"$f":"+dict!C265","v":"Bank 3"},"1230 Bank 3"]
[null,1240,{"$f":"+dict!C266","v":"Bank 4"},"1240 Bank 4"]
[null,1250,{"$f":"+dict!C267","v":"Bank 5"},"1250 Bank 5"]
[null,1290,{"$f":"+dict!C268","v":"Finanzmittelanlagen kurzfr. Disposition"},"1290 Finanzmittelanlagen kurzfr. Disposition"]
[null,1295,{"$f":"+dict!C269","v":"Verb. gg Kreditinst. (n. Finanzmittelf.)"},"1295 Verb. gg Kreditinst. (n. Finanzmittelf.)"]
[null,1300,{"$f":"+dict!C270","v":"Wechsel aus Lieferung und Leistung"},"1300 Wechsel aus Lieferung und Leistung"]
[null,1301,{"$f":"+dict!C271","v":"Wechsel a. Lieferungen/Leistungen b.1 J"},"1301 Wechsel a. Lieferungen/Leistungen b.1 J"]
[null,1302,{"$f":"+dict!C272","v":"Wechsel a. Lieferungen/Leistungen g.1 J"},"1302 Wechsel a. Lieferungen/Leistungen g.1 J"]
[null,1305,{"$f":"+dict!C273","v":"Wechsel aus L+L bundesbankfähig"},"1305 Wechsel aus L+L bundesbankfähig"]
[null,1310,{"$f":"+dict!C274","v":"Besitzwechsel gegen verbund. Unternehmen"},"1310 Besitzwechsel gegen verbund. Unternehmen"]
[null,1311,{"$f":"+dict!C275","v":"Besitzwechsel gegen verbundene UN (b.1J)"},"1311 Besitzwechsel gegen verbundene UN (b.1J)"]
[null,1312,{"$f":"+dict!C276","v":"Besitzwechsel gegen verbundene UN (g.1J)"},"1312 Besitzwechsel gegen verbundene UN (g.1J)"]
[null,1315,{"$f":"+dict!C277","v":"Besitzwechs.gg.verb.UN, bundesbankfähig"},"1315 Besitzwechs.gg.verb.UN, bundesbankfähig"]
[null,1320,{"$f":"+dict!C278","v":"Besitzwechsel gg.UN m. Beteiligungsverh."},"1320 Besitzwechsel gg.UN m. Beteiligungsverh."]
[null,1321,{"$f":"+dict!C279","v":"Besitzwechsel gg.UN m.Beteiligg.verh.b1J"},"1321 Besitzwechsel gg.UN m.Beteiligg.verh.b1J"]
[null,1322,{"$f":"+dict!C280","v":"Besitzwechsel gg.UN m.Beteiligg.verh.g1J"},"1322 Besitzwechsel gg.UN m.Beteiligg.verh.g1J"]
[null,1325,{"$f":"+dict!C281","v":"Besitzwechsel gg.UN m.Beteiligg.verh.bbf"},"1325 Besitzwechsel gg.UN m.Beteiligg.verh.bbf"]
[null,1327,{"$f":"+dict!C282","v":"Finanzwechsel"},"1327 Finanzwechsel"]
[null,1329,{"$f":"+dict!C283","v":"Wertpap. mit geringen Wertschwankungen"},"1329 Wertpap. mit geringen Wertschwankungen"]
[null,1330,{"$f":"+dict!C284","v":"Schecks"},"1330 Schecks"]
[null,1340,{"$f":"+dict!C285","v":"Anteile an verbundenen Unternehmen (UV)"},"1340 Anteile an verbundenen Unternehmen (UV)"]
[null,1344,{"$f":"+dict!C286","v":"Anteile a. herrschend. Gesellschaft (UV)"},"1344 Anteile a. herrschend. Gesellschaft (UV)"]
[null,1348,{"$f":"+dict!C287","v":"Sonstige Wertpapiere"},"1348 Sonstige Wertpapiere"]
[null,1349,{"$f":"+dict!C288","v":"Wertpapieranlagen kurzfr. Disposition"},"1349 Wertpapieranlagen kurzfr. Disposition"]
[null,1350,{"$f":"+dict!C289","v":"GmbH-Anteile z.kurzfristigen Verbleib"},"1350 GmbH-Anteile z.kurzfristigen Verbleib"]
[null,1352,{"$f":"+dict!C290","v":"Genossenschaftsanteile z.kfr.Verbleib"},"1352 Genossenschaftsanteile z.kfr.Verbleib"]
[null,1353,{"$f":"+dict!C291","v":"VermG z. Erfüllung langfr.Verpflichtung"},"1353 VermG z. Erfüllung langfr.Verpflichtung"]
[null,1354,{"$f":"+dict!C292","v":"VermG z. Saldierung langfr.Verpflichtung"},"1354 VermG z. Saldierung langfr.Verpflichtung"]
[null,1355,{"$f":"+dict!C293","v":"Ansprüche a. Rückdeckungsversicherung"},"1355 Ansprüche a. Rückdeckungsversicherung"]
[null,1356,{"$f":"+dict!C294","v":"VermG zur Erfüllung Pensionsrückstellung"},"1356 VermG zur Erfüllung Pensionsrückstellung"]
[null,1357,{"$f":"+dict!C295","v":"VermG Saldierung Pensionsrückstellung"},"1357 VermG Saldierung Pensionsrückstellung"]
[null,1360,{"$f":"+dict!C296","v":"Geldtransit"},"1360 Geldtransit"]
[null,1371,{"$f":"+dict!C297","v":"Verr.Kto § 4 (3) EStG nicht ergebnisw."},"1371 Verr.Kto § 4 (3) EStG nicht ergebnisw."]
[null,1372,{"$f":"+dict!C298","v":"Wirtschaftsgüter UV § 4 (3) EStG"},"1372 Wirtschaftsgüter UV § 4 (3) EStG"]
[null,1373,{"$f":"+dict!C299","v":"Forderung gg.Kommanditist, atyp.st.Ges."},"1373 Forderung gg.Kommanditist, atyp.st.Ges."]
[null,1374,{"$f":"+dict!C300","v":"Forderung gg.Komm., atyp.st. Ges.er b1J"},"1374 Forderung gg.Komm., atyp.st. Ges.er b1J"]
[null,1375,{"$f":"+dict!C301","v":"Forderung gg.Komm., atyp.st. Ges.er g1J"},"1375 Forderung gg.Komm., atyp.st. Ges.er g1J"]
[null,1376,{"$f":"+dict!C302","v":"Forderungen gg. typisch stille Ges.er"},"1376 Forderungen gg. typisch stille Ges.er"]
[null,1377,{"$f":"+dict!C303","v":"Forderungen gg. typ.stille Ges.er, b1J"},"1377 Forderungen gg. typ.stille Ges.er, b1J"]
[null,1378,{"$f":"+dict!C304","v":"Forderungen gg. typ.stille Ges.er, g1J"},"1378 Forderungen gg. typ.stille Ges.er, g1J"]
[null,1380,{"$f":"+dict!C305","v":"Überleitung Kostenstellen"},"1380 Überleitung Kostenstellen"]
[null,1381,{"$f":"+dict!C306","v":"Forderungen gegen GmbH-Gesellschafter"},"1381 Forderungen gegen GmbH-Gesellschafter"]
[null,1382,{"$f":"+dict!C307","v":"Forderungen gegen GmbH-Ges.er, b1J"},"1382 Forderungen gegen GmbH-Ges.er, b1J"]
[null,1383,{"$f":"+dict!C308","v":"Forderungen gegen GmbH-Ges.er, g1J"},"1383 Forderungen gegen GmbH-Ges.er, g1J"]
[null,1385,{"$f":"+dict!C309","v":"Forderungen gg. persönl.haftende Ges.er"},"1385 Forderungen gg. persönl.haftende Ges.er"]
[null,1386,{"$f":"+dict!C310","v":"Forderungen gg. persönl.haft. Ges., b1J"},"1386 Forderungen gg. persönl.haft. Ges., b1J"]
[null,1387,{"$f":"+dict!C311","v":"Forderungen gg. persönl.haft. Ges., g1J"},"1387 Forderungen gg. persönl.haft. Ges., g1J"]
[null,1389,{"$f":"+dict!C312","v":"Anspruch Altersvers./Pension Mituntern."},"1389 Anspruch Altersvers./Pension Mituntern."]
[null,1390,{"$f":"+dict!C313","v":"Verrechnung Ist-Versteuerung"},"1390 Verrechnung Ist-Versteuerung"]
[null,1391,{"$f":"+dict!C314","v":"Neutralis.ertragsw. Sachv.§ 4 (3) EStG"},"1391 Neutralis.ertragsw. Sachv.§ 4 (3) EStG"]
[null,1394,{"$f":"+dict!C315","v":"Forderungen gg. Gesellschaft/Gesamthand"},"1394 Forderungen gg. Gesellschaft/Gesamthand"]
[null,1400,{"$f":"+dict!C316","v":"Forderungen aus L+L"},"1400 Forderungen aus L+L"]
[null,1401,{"$f":"+dict!C317","v":"Forderungen aus L+L"},"1401 Forderungen aus L+L"]
[null,1402,{"$f":"+dict!C318","v":"Forderungen aus L+L"},"1402 Forderungen aus L+L"]
[null,1410,{"$f":"+dict!C319","v":"Forderungen aus L+L ohne Kontokorrent"},"1410 Forderungen aus L+L ohne Kontokorrent"]
[null,1445,{"$f":"+dict!C320","v":"Forderungen L+L allg. Steuersatz (EÜR)"},"1445 Forderungen L+L allg. Steuersatz (EÜR)"]
[null,1446,{"$f":"+dict!C321","v":"Forderungen a. L+L erm.Steuersatz (EÜR)"},"1446 Forderungen a. L+L erm.Steuersatz (EÜR)"]
[null,1447,{"$f":"+dict!C322","v":"Forderung. aus stfr.,n.stbaren L+L (EÜR)"},"1447 Forderung. aus stfr.,n.stbaren L+L (EÜR)"]
[null,1448,{"$f":"+dict!C323","v":"Forderungen aus L+L nach § 24 UStG (EÜR)"},{"$f":"+B323&\" \"&C323","v":"1448 Forderungen aus L+L nach § 24 UStG (EÜR)"}]
[null,1449,{"$f":"+dict!C324","v":"Gegenkto Aufteilung Forderungen L+L(EÜR)"},"1449 Gegenkto Aufteilung Forderungen L+L(EÜR)"]
[null,1450,{"$f":"+dict!C325","v":"Forderungen n. § 11 Abs.1 S.2 EStG (EÜR)"},"1450 Forderungen n. § 11 Abs.1 S.2 EStG (EÜR)"]
[null,1451,{"$f":"+dict!C326","v":"Forderg.a. Lieferungen/Leistungen b.1 J"},"1451 Forderg.a. Lieferungen/Leistungen b.1 J"]
[null,1455,{"$f":"+dict!C327","v":"Forderg.a. Lieferungen/Leistungen g.1 J"},"1455 Forderg.a. Lieferungen/Leistungen g.1 J"]
[null,1460,{"$f":"+dict!C328","v":"Zweifelhafte Forderungen"},"1460 Zweifelhafte Forderungen"]
[null,1461,{"$f":"+dict!C329","v":"Zweifelhafte Forderungen (bis 1 Jahr)"},"1461 Zweifelhafte Forderungen (bis 1 Jahr)"]
[null,1465,{"$f":"+dict!C330","v":"Zweifelhafte Forderungen (g. 1 Jahr)"},"1465 Zweifelhafte Forderungen (g. 1 Jahr)"]
[null,1470,{"$f":"+dict!C331","v":"Forderungen aus L+L gg. verbundene UN"},"1470 Forderungen aus L+L gg. verbundene UN"]
[null,1471,{"$f":"+dict!C332","v":"Forderungen aus L+L gg. verbund. UN b.1J"},"1471 Forderungen aus L+L gg. verbund. UN b.1J"]
[null,1475,{"$f":"+dict!C333","v":"Forderungen aus L+L gg. verbund. UN g.1J"},"1475 Forderungen aus L+L gg. verbund. UN g.1J"]
[null,1478,{"$f":"+dict!C334","v":"WB Forderungen gg. verbundene UN (b.1J)"},"1478 WB Forderungen gg. verbundene UN (b.1J)"]
[null,1479,{"$f":"+dict!C335","v":"WB Forderungen gg. verbundene UN (g.1J)"},"1479 WB Forderungen gg. verbundene UN (g.1J)"]
[null,1480,{"$f":"+dict!C336","v":"Forderg. L+L gg.UN m. Beteiligungsverh."},"1480 Forderg. L+L gg.UN m. Beteiligungsverh."]
[null,1481,{"$f":"+dict!C337","v":"Forderg. L+L gg.UN m.Beteiligg.verh.b1J"},"1481 Forderg. L+L gg.UN m.Beteiligg.verh.b1J"]
[null,1485,{"$f":"+dict!C338","v":"Forderg. L+L gg.UN m.Beteiligg.verh.g1J"},"1485 Forderg. L+L gg.UN m.Beteiligg.verh.g1J"]
[null,1488,{"$f":"+dict!C339","v":"WB Forderg.gg.UN m.Beteiligg.verh. b.1J"},"1488 WB Forderg.gg.UN m.Beteiligg.verh. b.1J"]
[null,1489,{"$f":"+dict!C340","v":"WB Forderg.gg.UN m.Beteiligg.verh. g.1J"},"1489 WB Forderg.gg.UN m.Beteiligg.verh. g.1J"]
[null,1490,{"$f":"+dict!C341","v":"Forderungen aus L+L gg. Gesellschafter"},"1490 Forderungen aus L+L gg. Gesellschafter"]
[null,1491,{"$f":"+dict!C342","v":"Forderg. aus L+L gg.Gesellschafter b.1 J"},"1491 Forderg. aus L+L gg.Gesellschafter b.1 J"]
[null,1495,{"$f":"+dict!C343","v":"Forderg. aus L+L gg.Gesellschafter g.1 J"},"1495 Forderg. aus L+L gg.Gesellschafter g.1 J"]
[null,1498,{"$f":"+dict!C344","v":"Gegenkonto sonst.VG bei Buchung Debitor"},"1498 Gegenkonto sonst.VG bei Buchung Debitor"]
[null,1499,{"$f":"+dict!C345","v":"Gegenkonto bei Aufteilung Debitoren"},"1499 Gegenkonto bei Aufteilung Debitoren"]
[null,1500,{"$f":"+dict!C346","v":"Sonstige Vermögensgegenstände"},"1500 Sonstige Vermögensgegenstände"]
[null,1501,{"$f":"+dict!C347","v":"Sonstige Vermögensgegenstände (b.1 J)"},"1501 Sonstige Vermögensgegenstände (b.1 J)"]
[null,1502,{"$f":"+dict!C348","v":"Sonstige Vermögensgegenstände (g.1 J)"},"1502 Sonstige Vermögensgegenstände (g.1 J)"]
[null,1503,{"$f":"+dict!C349","v":"Forderungen gg. Geschäftsf.(b.1J)"},"1503 Forderungen gg. Geschäftsf.(b.1J)"]
[null,1504,{"$f":"+dict!C350","v":"Forderungen gg. Geschäftsf.(g.1J)"},"1504 Forderungen gg. Geschäftsf.(g.1J)"]
[null,1505,{"$f":"+dict!C351","v":"Forderungen gg. Aufsichtsratsm. (b.1 J)"},"1505 Forderungen gg. Aufsichtsratsm. (b.1 J)"]
[null,1506,{"$f":"+dict!C352","v":"Forderungen gg. Aufsichtsratsm. (g.1 J)"},"1506 Forderungen gg. Aufsichtsratsm. (g.1 J)"]
[null,1507,{"$f":"+dict!C353","v":"Forderungen gegen sonstige Ges.er, b1J"},"1507 Forderungen gegen sonstige Ges.er, b1J"]
[null,1508,{"$f":"+dict!C354","v":"Forderungen gegen sonstige Ges.er, g1J"},"1508 Forderungen gegen sonstige Ges.er, g1J"]
[null,1510,{"$f":"+dict!C355","v":"Geleistete Anzahlungen auf Vorräte"},"1510 Geleistete Anzahlungen auf Vorräte"]
[null,1511,{"$f":"+dict!C356","v":"Geleistete Anzahlungen 7% Vorsteuer"},"1511 Geleistete Anzahlungen 7% Vorsteuer"]
[null,1512,{"$f":"+dict!C357","v":"Geleistete Anzahlungen 5% Vorsteuer"},"1512 Geleistete Anzahlungen 5% Vorsteuer"]
[null,1517,{"$f":"+dict!C358","v":"Geleistete Anzahlungen 16% Vorsteuer"},"1517 Geleistete Anzahlungen 16% Vorsteuer"]
[null,1518,{"$f":"+dict!C359","v":"Geleistete Anzahlungen 19% Vorsteuer"},"1518 Geleistete Anzahlungen 19% Vorsteuer"]
[null,1519,{"$f":"+dict!C360","v":"Forderungen gg. Arbeitsgemeinschaften"},"1519 Forderungen gg. Arbeitsgemeinschaften"]
[null,1520,{"$f":"+dict!C361","v":"Forderungen ggb. Krankenkasse aus AAG"},"1520 Forderungen ggb. Krankenkasse aus AAG"]
[null,1521,{"$f":"+dict!C362","v":"Agenturwarenabrechnung (sonstige VermG)"},"1521 Agenturwarenabrechnung (sonstige VermG)"]
[null,1522,{"$f":"+dict!C363","v":"Genussrechte"},"1522 Genussrechte"]
[null,1524,{"$f":"+dict!C364","v":"Einzahl.anspruch zu Nebenleist/Zuzahlung"},"1524 Einzahl.anspruch zu Nebenleist/Zuzahlung"]
[null,1525,{"$f":"+dict!C365","v":"Kautionen"},"1525 Kautionen"]
[null,1526,{"$f":"+dict!C366","v":"Kautionen (bis 1 J)"},"1526 Kautionen (bis 1 J)"]
[null,1527,{"$f":"+dict!C367","v":"Kautionen (größer 1 J)"},"1527 Kautionen (größer 1 J)"]
[null,1528,{"$f":"+dict!C368","v":"Nachträgl. abz. Vorsteuer § 15a (2) UStG"},"1528 Nachträgl. abz. Vorsteuer § 15a (2) UStG"]
[null,1529,{"$f":"+dict!C369","v":"Zurückzuzahlende Vorsteuer §15a (2) UStG"},"1529 Zurückzuzahlende Vorsteuer §15a (2) UStG"]
[null,1530,{"$f":"+dict!C370","v":"Forderg. gg. Personal Lohn- und Gehalt"},"1530 Forderg. gg. Personal Lohn- und Gehalt"]
[null,1531,{"$f":"+dict!C371","v":"Forderungen gegen Personal (bis 1Jahr)"},"1531 Forderungen gegen Personal (bis 1Jahr)"]
[null,1537,{"$f":"+dict!C372","v":"Forderungen gegen Personal (g. 1Jahr)"},"1537 Forderungen gegen Personal (g. 1Jahr)"]
[null,1540,{"$f":"+dict!C373","v":"Forderung aus Gewerbesteuerüberzahlung"},"1540 Forderung aus Gewerbesteuerüberzahlung"]
[null,1542,{"$f":"+dict!C374","v":"Steuererst.anspruch gegen andere Länder"},"1542 Steuererst.anspruch gegen andere Länder"]
[null,1543,{"$f":"+dict!C375","v":"Forderg. an FA aus abgeführtem Bauabzug"},"1543 Forderg. an FA aus abgeführtem Bauabzug"]
[null,1544,{"$f":"+dict!C376","v":"Forderung gegenüber Bundesagentur"},"1544 Forderung gegenüber Bundesagentur"]
[null,1545,{"$f":"+dict!C377","v":"Forderungen USt-Vorauszahlungen"},"1545 Forderungen USt-Vorauszahlungen"]
[null,1546,{"$f":"+dict!C378","v":"Umsatzsteuerforderungen Vorjahr"},"1546 Umsatzsteuerforderungen Vorjahr"]
[null,1547,{"$f":"+dict!C379","v":"Forderungen aus Verbrauchsteuern"},"1547 Forderungen aus Verbrauchsteuern"]
[null,1548,{"$f":"+dict!C380","v":"Vorst. in Folgeperiode /-jahr abziehbar"},"1548 Vorst. in Folgeperiode /-jahr abziehbar"]
[null,1549,{"$f":"+dict!C381","v":"Körperschaftsteuerrückforderung"},"1549 Körperschaftsteuerrückforderung"]
[null,1550,{"$f":"+dict!C382","v":"Darlehen (sonstige VermG)"},"1550 Darlehen (sonstige VermG)"]
[null,1551,{"$f":"+dict!C383","v":"Darlehen Rlz bis 1 J. (sonstige VermG)"},"1551 Darlehen Rlz bis 1 J. (sonstige VermG)"]
[null,1555,{"$f":"+dict!C384","v":"Darlehen Rlz > 1 J. (sonstige VermG)"},"1555 Darlehen Rlz > 1 J. (sonstige VermG)"]
[null,1556,{"$f":"+dict!C385","v":"Nachträgl. abz. Vorsteuer, bewegl. WG"},"1556 Nachträgl. abz. Vorsteuer, bewegl. WG"]
[null,1557,{"$f":"+dict!C386","v":"Zurückzuzahlende Vorsteuer, bewegl.WG"},"1557 Zurückzuzahlende Vorsteuer, bewegl.WG"]
[null,1558,{"$f":"+dict!C387","v":"Nachträgl. abz. Vorsteuer, unbewegl. WG"},{"$f":"+B387&\" \"&C387","v":"1558 Nachträgl. abz. Vorsteuer, unbewegl. WG"}]
[null,1559,{"$f":"+dict!C388","v":"Zurückzuzahl. Vorsteuer, unbewegl. WG"},"1559 Zurückzuzahl. Vorsteuer, unbewegl. WG"]
[null,1560,{"$f":"+dict!C389","v":"Aufzuteilende Vorsteuer"},"1560 Aufzuteilende Vorsteuer"]
[null,1561,{"$f":"+dict!C390","v":"Aufzuteilende Vorsteuer 7%"},"1561 Aufzuteilende Vorsteuer 7%"]
[null,1562,{"$f":"+dict!C391","v":"Aufzuteilende Vorsteuer aus EU-Erwerb"},"1562 Aufzuteilende Vorsteuer aus EU-Erwerb"]
[null,1563,{"$f":"+dict!C392","v":"Aufzuteil. Vorsteuer aus EU-Erwerb 19%"},"1563 Aufzuteil. Vorsteuer aus EU-Erwerb 19%"]
[null,1564,{"$f":"+dict!C393","v":"Aufzuteilende Vorsteuer 5%"},"1564 Aufzuteilende Vorsteuer 5%"]
[null,1565,{"$f":"+dict!C394","v":"Aufzuteilende Vorsteuer 16%"},"1565 Aufzuteilende Vorsteuer 16%"]
[null,1566,{"$f":"+dict!C395","v":"Aufzuteilende Vorsteuer 19%"},"1566 Aufzuteilende Vorsteuer 19%"]
[null,1567,{"$f":"+dict!C396","v":"Aufzuteil. Vorsteuer §§ 13a/13b UStG"},"1567 Aufzuteil. Vorsteuer §§ 13a/13b UStG"]
[null,1568,{"$f":"+dict!C397","v":"Abziehbare Vorsteuer 5%"},"1568 Abziehbare Vorsteuer 5%"]
[null,1569,{"$f":"+dict!C398","v":"Aufzuteil. Vorsteuer §§13a/13b UStG 19%"},"1569 Aufzuteil. Vorsteuer §§13a/13b UStG 19%"]
[null,1570,{"$f":"+dict!C399","v":"Abziehbare Vorsteuer"},"1570 Abziehbare Vorsteuer"]
[null,1571,{"$f":"+dict!C400","v":"Abziehbare Vorsteuer 7%"},"1571 Abziehbare Vorsteuer 7%"]
[null,1572,{"$f":"+dict!C401","v":"Abziehbare Vorsteuer aus EU-Erwerb"},"1572 Abziehbare Vorsteuer aus EU-Erwerb"]
[null,1573,{"$f":"+dict!C402","v":"Vorst.letzter Abnehmer Dreiecksgeschäft"},"1573 Vorst.letzter Abnehmer Dreiecksgeschäft"]
[null,1574,{"$f":"+dict!C403","v":"Abziehbare Vorsteuer aus EU-Erwerb 19%"},"1574 Abziehbare Vorsteuer aus EU-Erwerb 19%"]
[null,1575,{"$f":"+dict!C404","v":"Abziehbare Vorsteuer 16%"},"1575 Abziehbare Vorsteuer 16%"]
[null,1576,{"$f":"+dict!C405","v":"Abziehbare Vorsteuer 19%"},"1576 Abziehbare Vorsteuer 19%"]
[null,1577,{"$f":"+dict!C406","v":"Abziehbare Vorsteuer § 13b UStG 19%"},"1577 Abziehbare Vorsteuer § 13b UStG 19%"]
[null,1578,{"$f":"+dict!C407","v":"Abziehbare Vorsteuer § 13b UStG"},"1578 Abziehbare Vorsteuer § 13b UStG"]
[null,1579,{"$f":"+dict!C408","v":"Abziehbare Vorsteuer § 13b UStG 16%"},"1579 Abziehbare Vorsteuer § 13b UStG 16%"]
[null,1580,{"$f":"+dict!C409","v":"Gegenkonto Vorsteuer § 4 (3) EStG"},"1580 Gegenkonto Vorsteuer § 4 (3) EStG"]
[null,1581,{"$f":"+dict!C410","v":"Auflösung Vorsteuer Vorjahr § 4 (3) EStG"},"1581 Auflösung Vorsteuer Vorjahr § 4 (3) EStG"]
[null,1582,{"$f":"+dict!C411","v":"Vorsteuer aus Investitionen § 4 (3) EStG"},"1582 Vorsteuer aus Investitionen § 4 (3) EStG"]
[null,1583,{"$f":"+dict!C412","v":"Gegenkto. Vorsteuer Durchschnittssätze"},"1583 Gegenkto. Vorsteuer Durchschnittssätze"]
[null,1584,{"$f":"+dict!C413","v":"Vorsteuer EU-Erwerb neue Kfz ohne UStID"},"1584 Vorsteuer EU-Erwerb neue Kfz ohne UStID"]
[null,1585,{"$f":"+dict!C414","v":"Abziehbare Vorsteuer § 13a UStG"},"1585 Abziehbare Vorsteuer § 13a UStG"]
[null,1587,{"$f":"+dict!C415","v":"Vorsteuer allgem. Durchschnittssätze"},"1587 Vorsteuer allgem. Durchschnittssätze"]
[null,1588,{"$f":"+dict!C416","v":"Einfuhrumsatzsteuer"},"1588 Einfuhrumsatzsteuer"]
[null,1589,{"$f":"+dict!C417","v":"Abziehbare Vorsteuer aus EU-Erwerb 16%"},"1589 Abziehbare Vorsteuer aus EU-Erwerb 16%"]
[null,1590,{"$f":"+dict!C418","v":"Durchlaufende Posten"},"1590 Durchlaufende Posten"]
[null,1592,{"$f":"+dict!C419","v":"Fremdgeld"},"1592 Fremdgeld"]
[null,1593,{"$f":"+dict!C420","v":"Verrechnung erhaltene Anzahlungen"},"1593 Verrechnung erhaltene Anzahlungen"]
[null,1594,{"$f":"+dict!C421","v":"Forderungen gegen verbund.Unternehmen"},"1594 Forderungen gegen verbund.Unternehmen"]
[null,1595,{"$f":"+dict!C422","v":"Forderungen gg. verbundene UN(b. 1 J)"},"1595 Forderungen gg. verbundene UN(b. 1 J)"]
[null,1596,{"$f":"+dict!C423","v":"Forderungen gg. verbundene UN(g. 1 J)"},"1596 Forderungen gg. verbundene UN(g. 1 J)"]
[null,1597,{"$f":"+dict!C424","v":"Forderungen gg. UN m. Beteiligungsverh."},"1597 Forderungen gg. UN m. Beteiligungsverh."]
[null,1598,{"$f":"+dict!C425","v":"Forderg. gg. UN mit Beteiligg.verh. b.1J"},"1598 Forderg. gg. UN mit Beteiligg.verh. b.1J"]
[null,1599,{"$f":"+dict!C426","v":"Forderg. gg. UN mit Beteiligg.verh. g.1J"},"1599 Forderg. gg. UN mit Beteiligg.verh. g.1J"]
[null,1600,{"$f":"+dict!C427","v":"Verbindlichkeiten aus Lieferungen+Leist."},"1600 Verbindlichkeiten aus Lieferungen+Leist."]
[null,1601,{"$f":"+dict!C428","v":"Verbindlichkeiten aus L+L"},"1601 Verbindlichkeiten aus L+L"]
[null,1602,{"$f":"+dict!C429","v":"Verbindlichkeiten aus L+L"},"1602 Verbindlichkeiten aus L+L"]
[null,1603,{"$f":"+dict!C430","v":"Verbindlichkeiten aus L+L"},"1603 Verbindlichkeiten aus L+L"]
[null,1605,{"$f":"+dict!C431","v":"Verbindl. aus L+L allg. Steuersatz (EÜR)"},"1605 Verbindl. aus L+L allg. Steuersatz (EÜR)"]
[null,1606,{"$f":"+dict!C432","v":"Verbindl. aus L+L erm. Steuersatz (EÜR)"},"1606 Verbindl. aus L+L erm. Steuersatz (EÜR)"]
[null,1607,{"$f":"+dict!C433","v":"Verbindl. aus L+L ohne Vorsteuerabzug"},"1607 Verbindl. aus L+L ohne Vorsteuerabzug"]
[null,1609,{"$f":"+dict!C434","v":"Gegenkto Aufteilung Verbindl. L+L (EÜR)"},"1609 Gegenkto Aufteilung Verbindl. L+L (EÜR)"]
[null,1610,{"$f":"+dict!C435","v":"Verbindlichkeiten L+L ohne Kontokorrent"},"1610 Verbindlichkeiten L+L ohne Kontokorrent"]
[null,1624,{"$f":"+dict!C436","v":"Verbindl.L+L f.Invest. für § 4 (3) EStG"},"1624 Verbindl.L+L f.Invest. für § 4 (3) EStG"]
[null,1625,{"$f":"+dict!C437","v":"Verbindl.a.Lieferungen/Leistungen b.1 J"},"1625 Verbindl.a.Lieferungen/Leistungen b.1 J"]
[null,1626,{"$f":"+dict!C438","v":"Verbindl.a.Lieferungen/Leistungen 1-5 J"},"1626 Verbindl.a.Lieferungen/Leistungen 1-5 J"]
[null,1628,{"$f":"+dict!C439","v":"Verbindl.a.Lieferungen/Leistungen g.5 J"},"1628 Verbindl.a.Lieferungen/Leistungen g.5 J"]
[null,1630,{"$f":"+dict!C440","v":"Verbindl. aus L+L gg. verbundenen UN"},"1630 Verbindl. aus L+L gg. verbundenen UN"]
[null,1631,{"$f":"+dict!C441","v":"Verbindl.aus L+L gg.verbundenen UN b. 1J"},"1631 Verbindl.aus L+L gg.verbundenen UN b. 1J"]
[null,1635,{"$f":"+dict!C442","v":"Verbindl.aus L+L gg.verbundenen UN 1-5 J"},"1635 Verbindl.aus L+L gg.verbundenen UN 1-5 J"]
[null,1638,{"$f":"+dict!C443","v":"Verbindl.aus L+L gg.verbundenen UN g.5 J"},"1638 Verbindl.aus L+L gg.verbundenen UN g.5 J"]
[null,1640,{"$f":"+dict!C444","v":"Verbindl.aus L+L gg.UN m.Beteiligg.verh."},"1640 Verbindl.aus L+L gg.UN m.Beteiligg.verh."]
[null,1641,{"$f":"+dict!C445","v":"Verbindl.aus L+L gg.UN m. Bet.verh. b.1J"},"1641 Verbindl.aus L+L gg.UN m. Bet.verh. b.1J"]
[null,1645,{"$f":"+dict!C446","v":"Verbindl.aus L+L gg.UN m. Bet.verh. 1-5J"},"1645 Verbindl.aus L+L gg.UN m. Bet.verh. 1-5J"]
[null,1648,{"$f":"+dict!C447","v":"Verbindl.aus L+L gg.UN m. Bet.verh. g.5J"},"1648 Verbindl.aus L+L gg.UN m. Bet.verh. g.5J"]
[null,1650,{"$f":"+dict!C448","v":"Verbindl. aus L+L gg. Gesellschaftern"},"1650 Verbindl. aus L+L gg. Gesellschaftern"]
[null,1651,{"$f":"+dict!C449","v":"Verbindl. aus L+L gg. Gesellsch. b. 1J"},"1651 Verbindl. aus L+L gg. Gesellsch. b. 1J"]
[null,1655,{"$f":"+dict!C450","v":"Verbindl. aus L+L gg. Gesellsch. 1-5 J"},"1655 Verbindl. aus L+L gg. Gesellsch. 1-5 J"]
[null,1658,{"$f":"+dict!C451","v":"Verbindl. aus L+L gg. Gesellsch. g. 5J"},{"$f":"+B451&\" \"&C451","v":"1658 Verbindl. aus L+L gg. Gesellsch. g. 5J"}]
[null,1659,{"$f":"+dict!C452","v":"Gegenkonto bei Aufteilung Kreditoren"},"1659 Gegenkonto bei Aufteilung Kreditoren"]
[null,1660,{"$f":"+dict!C453","v":"Wechselverbindlichkeiten"},"1660 Wechselverbindlichkeiten"]
[null,1661,{"$f":"+dict!C454","v":"Wechselverbindlichkeiten (bis 1 Jahr)"},"1661 Wechselverbindlichkeiten (bis 1 Jahr)"]
[null,1662,{"$f":"+dict!C455","v":"Wechselverbindlichkeiten (1-5 Jahre)"},"1662 Wechselverbindlichkeiten (1-5 Jahre)"]
[null,1663,{"$f":"+dict!C456","v":"Wechselverbindlichkeiten (g. 5 Jahre)"},"1663 Wechselverbindlichkeiten (g. 5 Jahre)"]
[null,1665,{"$f":"+dict!C457","v":"Verbindlichk. ggb. GmbH-Gesellschaftern"},"1665 Verbindlichk. ggb. GmbH-Gesellschaftern"]
[null,1666,{"$f":"+dict!C458","v":"Verbindlichk. ggb. GmbH-Ges.ern, b1J"},"1666 Verbindlichk. ggb. GmbH-Ges.ern, b1J"]
[null,1667,{"$f":"+dict!C459","v":"Verbindlichk. ggb. GmbH-Ges.ern, 1-5J"},"1667 Verbindlichk. ggb. GmbH-Ges.ern, 1-5J"]
[null,1668,{"$f":"+dict!C460","v":"Verbindlichk. ggb. GmbH-Ges.ern, g5J"},"1668 Verbindlichk. ggb. GmbH-Ges.ern, g5J"]
[null,1670,{"$f":"+dict!C461","v":"Verbindl. ggb. pers.haftenden Ges.ern"},"1670 Verbindl. ggb. pers.haftenden Ges.ern"]
[null,1671,{"$f":"+dict!C462","v":"Verbindl. ggb. pers.haft. Ges.ern, b1J"},"1671 Verbindl. ggb. pers.haft. Ges.ern, b1J"]
[null,1672,{"$f":"+dict!C463","v":"Verbindl. ggb. pers.haft. Ges.ern, 1-5J"},"1672 Verbindl. ggb. pers.haft. Ges.ern, 1-5J"]
[null,1673,{"$f":"+dict!C464","v":"Verbindl. ggb. pers.haft. Ges.ern, g5J"},"1673 Verbindl. ggb. pers.haft. Ges.ern, g5J"]
[null,1675,{"$f":"+dict!C465","v":"Verbindlichkeiten ggb. Kommanditisten"},"1675 Verbindlichkeiten ggb. Kommanditisten"]
[null,1676,{"$f":"+dict!C466","v":"Verbindlichk. ggb. Kommanditisten, b1J"},"1676 Verbindlichk. ggb. Kommanditisten, b1J"]
[null,1677,{"$f":"+dict!C467","v":"Verbindlichk. ggb. Kommanditisten, 1-5J"},"1677 Verbindlichk. ggb. Kommanditisten, 1-5J"]
[null,1678,{"$f":"+dict!C468","v":"Verbindlichk. ggb. Kommanditisten, g5J"},"1678 Verbindlichk. ggb. Kommanditisten, g5J"]
[null,1691,{"$f":"+dict!C469","v":"Verbindlichk. ggb. Arbeitsgemeinschaft"},"1691 Verbindlichk. ggb. Arbeitsgemeinschaft"]
[null,1692,{"$f":"+dict!C470","v":"Neutralis.aufwandsw.Sachv. § 4 (3) EStG"},"1692 Neutralis.aufwandsw.Sachv. § 4 (3) EStG"]
[null,1693,{"$f":"+dict!C471","v":"Ergebnisneutrale Sachv. § 4 (3) EStG"},"1693 Ergebnisneutrale Sachv. § 4 (3) EStG"]
[null,1695,{"$f":"+dict!C472","v":"Verb.ggü.still.Gesellschaftern - so.Verb"},"1695 Verb.ggü.still.Gesellschaftern - so.Verb"]
[null,1696,{"$f":"+dict!C473","v":"Verb.ggü.still.Gesellsch.(b.1J) so.Verb."},"1696 Verb.ggü.still.Gesellsch.(b.1J) so.Verb."]
[null,1697,{"$f":"+dict!C474","v":"Verb.ggü.still.Gesellsch.(1-5J) so.Verb."},"1697 Verb.ggü.still.Gesellsch.(1-5J) so.Verb."]
[null,1698,{"$f":"+dict!C475","v":"Verb.ggü.still.Gesellsch.(g.5J) so.Verb."},"1698 Verb.ggü.still.Gesellsch.(g.5J) so.Verb."]
[null,1700,{"$f":"+dict!C476","v":"Sonstige Verbindlichkeiten"},"1700 Sonstige Verbindlichkeiten"]
[null,1701,{"$f":"+dict!C477","v":"Sonstige Verbindlichkeiten (bis 1 J)"},"1701 Sonstige Verbindlichkeiten (bis 1 J)"]
[null,1702,{"$f":"+dict!C478","v":"Sonstige Verbindlichkeiten (1-5 J)"},"1702 Sonstige Verbindlichkeiten (1-5 J)"]
[null,1703,{"$f":"+dict!C479","v":"Sonstige Verbindlichkeiten (g. 5 J)"},"1703 Sonstige Verbindlichkeiten (g. 5 J)"]
[null,1704,{"$f":"+dict!C480","v":"So. Verbindl. § 11 (2) für § 4 (3) EStG"},"1704 So. Verbindl. § 11 (2) für § 4 (3) EStG"]
[null,1705,{"$f":"+dict!C481","v":"Darlehen (sonstige VB)"},"1705 Darlehen (sonstige VB)"]
[null,1706,{"$f":"+dict!C482","v":"Darlehen Rlz bis 1 J. (sonstige VB)"},"1706 Darlehen Rlz bis 1 J. (sonstige VB)"]
[null,1707,{"$f":"+dict!C483","v":"Darlehen Rlz 1-5 J. (sonstige VB)"},"1707 Darlehen Rlz 1-5 J. (sonstige VB)"]
[null,1708,{"$f":"+dict!C484","v":"Darlehen Rlz > 5 J. (sonstige VB)"},"1708 Darlehen Rlz > 5 J. (sonstige VB)"]
[null,1709,{"$f":"+dict!C485","v":"Gewinnverfügung stille Gesellschaft."},"1709 Gewinnverfügung stille Gesellschaft."]
[null,1710,{"$f":"+dict!C486","v":"Erhalt. Anzahlungen auf Bestellungen"},"1710 Erhalt. Anzahlungen auf Bestellungen"]
[null,1711,{"$f":"+dict!C487","v":"Erhaltene Anzahlungen 7% USt"},"1711 Erhaltene Anzahlungen 7% USt"]
[null,1712,{"$f":"+dict!C488","v":"Erhaltene Anzahlungen 5% USt"},"1712 Erhaltene Anzahlungen 5% USt"]
[null,1715,{"$f":"+dict!C489","v":"Erhaltene Anzahlungen - Nachsteuer"},"1715 Erhaltene Anzahlungen - Nachsteuer"]
[null,1717,{"$f":"+dict!C490","v":"Erhaltene Anzahlungen 16% USt"},"1717 Erhaltene Anzahlungen 16% USt"]
[null,1718,{"$f":"+dict!C491","v":"Erhaltene Anzahlungen 19% USt"},"1718 Erhaltene Anzahlungen 19% USt"]
[null,1719,{"$f":"+dict!C492","v":"Erhaltene Anzahlungen (bis 1 Jahr)"},"1719 Erhaltene Anzahlungen (bis 1 Jahr)"]
[null,1720,{"$f":"+dict!C493","v":"Erhaltene Anzahlungen (1-5 Jahre)"},"1720 Erhaltene Anzahlungen (1-5 Jahre)"]
[null,1721,{"$f":"+dict!C494","v":"Erhaltene Anzahlungen (g. 5 Jahre)"},"1721 Erhaltene Anzahlungen (g. 5 Jahre)"]
[null,1722,{"$f":"+dict!C495","v":"Erhaltene Anzahlungen auf Bestellungen"},"1722 Erhaltene Anzahlungen auf Bestellungen"]
[null,1725,{"$f":"+dict!C496","v":"USt fällig Folg.per.§§13(1) u.13b(2)UStG"},"1725 USt fällig Folg.per.§§13(1) u.13b(2)UStG"]
[null,1728,{"$f":"+dict!C497","v":"USt im and. EU-Land stpfl.elektr. Leistg"},"1728 USt im and. EU-Land stpfl.elektr. Leistg"]
[null,1729,{"$f":"+dict!C498","v":"Steuerzahlg aus im and.EU-Land stpfl.DL"},"1729 Steuerzahlg aus im and.EU-Land stpfl.DL"]
[null,1730,{"$f":"+dict!C499","v":"Kreditkartenabrechnung"},"1730 Kreditkartenabrechnung"]
[null,1731,{"$f":"+dict!C500","v":"Agenturwarenabrechnung (sonstige VB)"},"1731 Agenturwarenabrechnung (sonstige VB)"]
[null,1732,{"$f":"+dict!C501","v":"Erhaltene Kautionen"},"1732 Erhaltene Kautionen"]
[null,1733,{"$f":"+dict!C502","v":"Erhaltene Kautionen (bis 1 Jahr)"},"1733 Erhaltene Kautionen (bis 1 Jahr)"]
[null,1734,{"$f":"+dict!C503","v":"Erhaltene Kautionen (1-5 Jahre)"},"1734 Erhaltene Kautionen (1-5 Jahre)"]
[null,1735,{"$f":"+dict!C504","v":"Erhaltene Kautionen (größer 5 Jahre)"},"1735 Erhaltene Kautionen (größer 5 Jahre)"]
[null,1736,{"$f":"+dict!C505","v":"Verbindl. Steuern und Abgaben"},"1736 Verbindl. Steuern und Abgaben"]
[null,1737,{"$f":"+dict!C506","v":"Verbindl. Steuern und Abgaben (b. 1 J)"},"1737 Verbindl. Steuern und Abgaben (b. 1 J)"]
[null,1738,{"$f":"+dict!C507","v":"Verbindl. Steuern und Abgaben (1-5 J)"},"1738 Verbindl. Steuern und Abgaben (1-5 J)"]
[null,1739,{"$f":"+dict!C508","v":"Verbindl. Steuern und Abgaben (g. 5 J)"},"1739 Verbindl. Steuern und Abgaben (g. 5 J)"]
[null,1740,{"$f":"+dict!C509","v":"Verbindlichkeiten aus Lohn und Gehalt"},"1740 Verbindlichkeiten aus Lohn und Gehalt"]
[null,1741,{"$f":"+dict!C510","v":"Verbindlichk. Lohn- und Kirchensteuer"},"1741 Verbindlichk. Lohn- und Kirchensteuer"]
[null,1742,{"$f":"+dict!C511","v":"Verbindlichkeiten soziale Sicherheit"},"1742 Verbindlichkeiten soziale Sicherheit"]
[null,1743,{"$f":"+dict!C512","v":"Verbindlichk. soziale Sicherheit(b.1J)"},"1743 Verbindlichk. soziale Sicherheit(b.1J)"]
[null,1744,{"$f":"+dict!C513","v":"Verbindlichk. soziale Sicherheit(1-5J)"},"1744 Verbindlichk. soziale Sicherheit(1-5J)"]
[null,1745,{"$f":"+dict!C514","v":"Verbindlichk. soziale Sicherheit(g.5J)"},"1745 Verbindlichk. soziale Sicherheit(g.5J)"]
[null,1746,{"$f":"+dict!C515","v":"Verbindlichk. a.Einbehaltung (KapESt)"},{"$f":"+B515&\" \"&C515","v":"1746 Verbindlichk. a.Einbehaltung (KapESt)"}]
[null,1747,{"$f":"+dict!C516","v":"Verbindlichkeiten für Verbrauchsteuern"},"1747 Verbindlichkeiten für Verbrauchsteuern"]
[null,1748,{"$f":"+dict!C517","v":"Verbindlichk. Einbehaltung Arbeitnehmer"},"1748 Verbindlichk. Einbehaltung Arbeitnehmer"]
[null,1749,{"$f":"+dict!C518","v":"Verbindl. an FA abzuführender Bauabzug"},"1749 Verbindl. an FA abzuführender Bauabzug"]
[null,1750,{"$f":"+dict!C519","v":"Verbindlichkeiten a. Vermögensbildung"},"1750 Verbindlichkeiten a. Vermögensbildung"]
[null,1751,{"$f":"+dict!C520","v":"Verbindlichk. Vermögensbildung(b.1J)"},"1751 Verbindlichk. Vermögensbildung(b.1J)"]
[null,1752,{"$f":"+dict!C521","v":"Verbindlichk. Vermögensbildung(1-5J)"},"1752 Verbindlichk. Vermögensbildung(1-5J)"]
[null,1753,{"$f":"+dict!C522","v":"Verbindlichk. Vermögensbildung(g.5J)"},"1753 Verbindlichk. Vermögensbildung(g.5J)"]
[null,1754,{"$f":"+dict!C523","v":"Steuerzahlungen an andere Länder"},"1754 Steuerzahlungen an andere Länder"]
[null,1755,{"$f":"+dict!C524","v":"Lohn- und Gehaltsverrechnungen"},"1755 Lohn- und Gehaltsverrechnungen"]
[null,1756,{"$f":"+dict!C525","v":"Lohn/Gehaltsverrg § 11 (2) f.§ 4(3) EStG"},"1756 Lohn/Gehaltsverrg § 11 (2) f.§ 4(3) EStG"]
[null,1757,{"$f":"+dict!C526","v":"Verbindlichk. gg Gesellschaft/Gesamthand"},"1757 Verbindlichk. gg Gesellschaft/Gesamthand"]
[null,1758,{"$f":"+dict!C527","v":"So. Verbindl. genossensch.Rückvergütung"},"1758 So. Verbindl. genossensch.Rückvergütung"]
[null,1759,{"$f":"+dict!C528","v":"Voraus.Beitrag ggb. Sozialversich.träger"},"1759 Voraus.Beitrag ggb. Sozialversich.träger"]
[null,1760,{"$f":"+dict!C529","v":"Umsatzsteuer nicht fällig"},"1760 Umsatzsteuer nicht fällig"]
[null,1761,{"$f":"+dict!C530","v":"Umsatzsteuer nicht fällig 7%"},"1761 Umsatzsteuer nicht fällig 7%"]
[null,1762,{"$f":"+dict!C531","v":"USt nicht fällig, EU-Lieferungen"},"1762 USt nicht fällig, EU-Lieferungen"]
[null,1763,{"$f":"+dict!C532","v":"Umsatzsteuer nicht fällig 5%"},"1763 Umsatzsteuer nicht fällig 5%"]
[null,1764,{"$f":"+dict!C533","v":"USt nicht fällig, EU-Lieferungen 19%"},"1764 USt nicht fällig, EU-Lieferungen 19%"]
[null,1765,{"$f":"+dict!C534","v":"Umsatzsteuer nicht fällig 16%"},"1765 Umsatzsteuer nicht fällig 16%"]
[null,1766,{"$f":"+dict!C535","v":"Umsatzsteuer nicht fällig 19%"},"1766 Umsatzsteuer nicht fällig 19%"]
[null,1767,{"$f":"+dict!C536","v":"USt im anderen EU-Land stpfl.Lieferung"},"1767 USt im anderen EU-Land stpfl.Lieferung"]
[null,1768,{"$f":"+dict!C537","v":"USt im anderen EU-Land s.Leist./Werkl."},"1768 USt im anderen EU-Land s.Leist./Werkl."]
[null,1769,{"$f":"+dict!C538","v":"Umsatzsteuer nach § 13a UStG"},"1769 Umsatzsteuer nach § 13a UStG"]
[null,1770,{"$f":"+dict!C539","v":"Umsatzsteuer"},"1770 Umsatzsteuer"]
[null,1771,{"$f":"+dict!C540","v":"Umsatzsteuer 7%"},"1771 Umsatzsteuer 7%"]
[null,1772,{"$f":"+dict!C541","v":"Umsatzsteuer aus EU-Erwerb"},"1772 Umsatzsteuer aus EU-Erwerb"]
[null,1773,{"$f":"+dict!C542","v":"Umsatzsteuer 5%"},"1773 Umsatzsteuer 5%"]
[null,1774,{"$f":"+dict!C543","v":"Umsatzsteuer aus EU-Erwerb 19%"},"1774 Umsatzsteuer aus EU-Erwerb 19%"]
[null,1775,{"$f":"+dict!C544","v":"Umsatzsteuer 16%"},"1775 Umsatzsteuer 16%"]
[null,1776,{"$f":"+dict!C545","v":"Umsatzsteuer 19%"},"1776 Umsatzsteuer 19%"]
[null,1777,{"$f":"+dict!C546","v":"Umsatzsteuer EU-Lieferungen"},"1777 Umsatzsteuer EU-Lieferungen"]
[null,1778,{"$f":"+dict!C547","v":"Umsatzsteuer EU-Lieferungen 19%"},"1778 Umsatzsteuer EU-Lieferungen 19%"]
[null,1779,{"$f":"+dict!C548","v":"USt aus EU-Erwerb ohne Vorsteuerabzug"},"1779 USt aus EU-Erwerb ohne Vorsteuerabzug"]
[null,1780,{"$f":"+dict!C549","v":"Umsatzsteuer-Vorauszahlungen"},"1780 Umsatzsteuer-Vorauszahlungen"]
[null,1781,{"$f":"+dict!C550","v":"Umsatzsteuer-Vorauszahlungen 1/11"},"1781 Umsatzsteuer-Vorauszahlungen 1/11"]
[null,1782,{"$f":"+dict!C551","v":"Nachsteuer"},"1782 Nachsteuer"]
[null,1783,{"$f":"+dict!C552","v":"Unrichtig oder unberechtigt ausgew. USt"},"1783 Unrichtig oder unberechtigt ausgew. USt"]
[null,1784,{"$f":"+dict!C553","v":"USt EU-Erwerb Neufahrzeuge ohne UStID"},"1784 USt EU-Erwerb Neufahrzeuge ohne UStID"]
[null,1785,{"$f":"+dict!C554","v":"Umsatzsteuer nach § 13b UStG"},"1785 Umsatzsteuer nach § 13b UStG"]
[null,1786,{"$f":"+dict!C555","v":"Umsatzsteuer aus EU-Erwerb 16%"},"1786 Umsatzsteuer aus EU-Erwerb 16%"]
[null,1787,{"$f":"+dict!C556","v":"Umsatzsteuer nach § 13b UStG 19%"},"1787 Umsatzsteuer nach § 13b UStG 19%"]
[null,1788,{"$f":"+dict!C557","v":"Aufgeschobene Einfuhr-Umsatzsteuer"},"1788 Aufgeschobene Einfuhr-Umsatzsteuer"]
[null,1789,{"$f":"+dict!C558","v":"Umsatzsteuer laufendes Jahr"},"1789 Umsatzsteuer laufendes Jahr"]
[null,1790,{"$f":"+dict!C559","v":"Umsatzsteuer Vorjahr"},"1790 Umsatzsteuer Vorjahr"]
[null,1791,{"$f":"+dict!C560","v":"Umsatzsteuer frühere Jahre"},"1791 Umsatzsteuer frühere Jahre"]
[null,1792,{"$f":"+dict!C561","v":"Sonstige Verrechnung"},"1792 Sonstige Verrechnung"]
[null,1793,{"$f":"+dict!C562","v":"Verrechnung geleistete Anzahlungen"},"1793 Verrechnung geleistete Anzahlungen"]
[null,1794,{"$f":"+dict!C563","v":"USt letzter Abnehmer Dreiecksgeschäft"},"1794 USt letzter Abnehmer Dreiecksgeschäft"]
[null,1795,{"$f":"+dict!C564","v":"Verbindl soziale Sicherheit § 4 (3) EStG"},"1795 Verbindl soziale Sicherheit § 4 (3) EStG"]
[null,1796,{"$f":"+dict!C565","v":"Ausgegebene Geschenkgutscheine"},"1796 Ausgegebene Geschenkgutscheine"]
[null,1797,{"$f":"+dict!C566","v":"Verbindlichkeiten aus Umsatzsteuer-VZ"},"1797 Verbindlichkeiten aus Umsatzsteuer-VZ"]
[null,1798,{"$f":"+dict!C567","v":"USt aus im Inland stpfl.EU-Lief.,nur OSS"},"1798 USt aus im Inland stpfl.EU-Lief.,nur OSS"]
[null,1800,{"$f":"+dict!C568","v":"Privatentnahmen allgemein (VH), EK"},"1800 Privatentnahmen allgemein (VH), EK"]
[null,1801,{"$f":"+dict!C569","v":"Privatentnahmen allgemein (nur EU)"},"1801 Privatentnahmen allgemein (nur EU)"]
[null,1802,{"$f":"+dict!C570","v":"Privatentnahmen Arbeitszimmer"},"1802 Privatentnahmen Arbeitszimmer"]
[null,1810,{"$f":"+dict!C571","v":"Privatsteuern (VH), EK"},"1810 Privatsteuern (VH), EK"]
[null,1812,{"$f":"+dict!C572","v":"Privatsteuern ESt 2022"},"1812 Privatsteuern ESt 2022"]
[null,1820,{"$f":"+dict!C573","v":"Sonderausg. beschränkt abzugsf. (VH), EK"},"1820 Sonderausg. beschränkt abzugsf. (VH), EK"]
[null,1821,{"$f":"+dict!C574","v":"Sonderausg. beschränkt abzugsf. (nur EU)"},"1821 Sonderausg. beschränkt abzugsf. (nur EU)"]
[null,1830,{"$f":"+dict!C575","v":"Sonderausg. unbeschr. abzugsf. (VH), EK"},"1830 Sonderausg. unbeschr. abzugsf. (VH), EK"]
[null,1831,{"$f":"+dict!C576","v":"Sonderausg. unbeschr. abzugsf. (nur EU)"},"1831 Sonderausg. unbeschr. abzugsf. (nur EU)"]
[null,1840,{"$f":"+dict!C577","v":"Zuwendungen, Spenden (VH), EK"},"1840 Zuwendungen, Spenden (VH), EK"]
[null,1841,{"$f":"+dict!C578","v":"Zuwendungen, Spenden (nur EU)"},"1841 Zuwendungen, Spenden (nur EU)"]
[null,1850,{"$f":"+dict!C579","v":"Außergewöhnliche Belastungen (VH), EK"},{"$f":"+B579&\" \"&C579","v":"1850 Außergewöhnliche Belastungen (VH), EK"}]
[null,1851,{"$f":"+dict!C580","v":"Außergewöhnliche Belastungen (nur EU)"},"1851 Außergewöhnliche Belastungen (nur EU)"]
[null,1860,{"$f":"+dict!C581","v":"Grundstücksaufwand (VH), EK"},"1860 Grundstücksaufwand (VH), EK"]
[null,1861,{"$f":"+dict!C582","v":"Grundstücksaufwand (nur EU)"},"1861 Grundstücksaufwand (nur EU)"]
[null,1869,{"$f":"+dict!C583","v":"Grundstücksaufw. USt-Schl. mgl. (nur EU)"},"1869 Grundstücksaufw. USt-Schl. mgl. (nur EU)"]
[null,1870,{"$f":"+dict!C584","v":"Grundstücksertrag (VH), EK"},"1870 Grundstücksertrag (VH), EK"]
[null,1871,{"$f":"+dict!C585","v":"Grundstücksertrag (nur EU)"},"1871 Grundstücksertrag (nur EU)"]
[null,1879,{"$f":"+dict!C586","v":"Grundstücksertr. USt-Schl. mgl. (nur EU)"},"1879 Grundstücksertr. USt-Schl. mgl. (nur EU)"]
[null,1880,{"$f":"+dict!C587","v":"Unentgeltliche Wertabgaben (VH), EK"},"1880 Unentgeltliche Wertabgaben (VH), EK"]
[null,1881,{"$f":"+dict!C588","v":"Unentgeltliche Wertabgaben (nur EU)"},"1881 Unentgeltliche Wertabgaben (nur EU)"]
[null,1890,{"$f":"+dict!C589","v":"Privateinlagen (VH), EK"},"1890 Privateinlagen (VH), EK"]
[null,1891,{"$f":"+dict!C590","v":"Privateinlagen (nur EU)"},"1891 Privateinlagen (nur EU)"]
[null,1900,{"$f":"+dict!C591","v":"Privatentnahmen allgemein (TH), FK"},"1900 Privatentnahmen allgemein (TH), FK"]
[null,1910,{"$f":"+dict!C592","v":"Privatsteuern (TH), FK"},"1910 Privatsteuern (TH), FK"]
[null,1920,{"$f":"+dict!C593","v":"Sonderausg. beschränkt abzugsf. (TH), FK"},"1920 Sonderausg. beschränkt abzugsf. (TH), FK"]
[null,1930,{"$f":"+dict!C594","v":"Sonderausg. unbeschr. abzugsf. (TH), FK"},"1930 Sonderausg. unbeschr. abzugsf. (TH), FK"]
[null,1940,{"$f":"+dict!C595","v":"Zuwendungen, Spenden (TH), FK"},"1940 Zuwendungen, Spenden (TH), FK"]
[null,1950,{"$f":"+dict!C596","v":"Außergewöhnliche Belastungen (TH), FK"},"1950 Außergewöhnliche Belastungen (TH), FK"]
[null,1960,{"$f":"+dict!C597","v":"Grundstücksaufwand (TH), FK"},"1960 Grundstücksaufwand (TH), FK"]
[null,1970,{"$f":"+dict!C598","v":"Grundstücksertrag (TH), FK"},"1970 Grundstücksertrag (TH), FK"]
[null,1980,{"$f":"+dict!C599","v":"Unentgeltliche Wertabgaben (TH), FK"},"1980 Unentgeltliche Wertabgaben (TH), FK"]
[null,1990,{"$f":"+dict!C600","v":"Privateinlagen (TH), FK"},"1990 Privateinlagen (TH), FK"]
[null,2004,{"$f":"+dict!C601","v":"Verluste durch Verschmelzg./Umwandlung"},"2004 Verluste durch Verschmelzg./Umwandlung"]
[null,2006,{"$f":"+dict!C602","v":"Verl.d.außergew.Schad.fälle(Bilanzierer)"},"2006 Verl.d.außergew.Schad.fälle(Bilanzierer)"]
[null,2007,{"$f":"+dict!C603","v":"Aufw. für Restrukturierung u. Sanierung"},"2007 Aufw. für Restrukturierung u. Sanierung"]
[null,2008,{"$f":"+dict!C604","v":"Verlust Veräuß/Aufg.Geschäftsaktivität"},"2008 Verlust Veräuß/Aufg.Geschäftsaktivität"]
[null,2010,{"$f":"+dict!C605","v":"Betriebsfremde Aufwendungen"},"2010 Betriebsfremde Aufwendungen"]
[null,2020,{"$f":"+dict!C606","v":"Periodenfremde Aufwendungen"},"2020 Periodenfremde Aufwendungen"]
[null,2090,{"$f":"+dict!C607","v":"Aufwendungen Übergangsvorschr. BilMoG"},"2090 Aufwendungen Übergangsvorschr. BilMoG"]
[null,2091,{"$f":"+dict!C608","v":"Aufwendungen Pensionsrückstellungen"},"2091 Aufwendungen Pensionsrückstellungen"]
[null,2094,{"$f":"+dict!C609","v":"Aufwendungen latente Steuern BilMoG"},"2094 Aufwendungen latente Steuern BilMoG"]
[null,2100,{"$f":"+dict!C610","v":"Zinsen und ähnliche Aufwendungen"},"2100 Zinsen und ähnliche Aufwendungen"]
[null,2102,{"$f":"+dict!C611","v":"N. abzugsf. and.Nebenleistg §4 (5b) EStG"},"2102 N. abzugsf. and.Nebenleistg §4 (5b) EStG"]
[null,2103,{"$f":"+dict!C612","v":"Abzugsfäh. and. Nebenleist. zu Steuern"},"2103 Abzugsfäh. and. Nebenleist. zu Steuern"]
[null,2104,{"$f":"+dict!C613","v":"Nicht abzugsfäh.and.Nebenleist.z.Steuern"},"2104 Nicht abzugsfäh.and.Nebenleist.z.Steuern"]
[null,2105,{"$f":"+dict!C614","v":"Zinsaufw. § 233a AO nicht abzugsfähig"},"2105 Zinsaufw. § 233a AO nicht abzugsfähig"]
[null,2107,{"$f":"+dict!C615","v":"Zinsaufw. § 233a AO abzugsfähig"},"2107 Zinsaufw. § 233a AO abzugsfähig"]
[null,2108,{"$f":"+dict!C616","v":"Zinsaufw. §§ 234 bis 237 AO n. abzugsf."},"2108 Zinsaufw. §§ 234 bis 237 AO n. abzugsf."]
[null,2109,{"$f":"+dict!C617","v":"Zinsaufwendungen an verbund. Unternehmen"},"2109 Zinsaufwendungen an verbund. Unternehmen"]
[null,2110,{"$f":"+dict!C618","v":"Zinsaufwendungen f.kfr.Verbindlichkeit."},"2110 Zinsaufwendungen f.kfr.Verbindlichkeit."]
[null,2111,{"$f":"+dict!C619","v":"Zinsaufw. §§ 234 bis 237 AO abzugsfähig"},"2111 Zinsaufw. §§ 234 bis 237 AO abzugsfähig"]
[null,2113,{"$f":"+dict!C620","v":"N. abzugsf. Schuldzinsen § 4 (4a) EStG"},"2113 N. abzugsf. Schuldzinsen § 4 (4a) EStG"]
[null,2114,{"$f":"+dict!C621","v":"Zinsen für Gesellschafterdarlehen (KapG)"},"2114 Zinsen für Gesellschafterdarlehen (KapG)"]
[null,2115,{"$f":"+dict!C622","v":"Zinsen und ähnliche Aufw.z.T. nicht abz."},"2115 Zinsen und ähnliche Aufw.z.T. nicht abz."]
[null,2116,{"$f":"+dict!C623","v":"Zinsen, Aufwendg. verb. UN z.T. n.abz."},"2116 Zinsen, Aufwendg. verb. UN z.T. n.abz."]
[null,2117,{"$f":"+dict!C624","v":"Zinsen an Gesell., Beteilig. >25% (KapG)"},"2117 Zinsen an Gesell., Beteilig. >25% (KapG)"]
[null,2118,{"$f":"+dict!C625","v":"Zinsen auf Kontokorrentkonten"},"2118 Zinsen auf Kontokorrentkonten"]
[null,2119,{"$f":"+dict!C626","v":"Zinsaufwend. f.kfr. Verb.an verbund. UN"},"2119 Zinsaufwend. f.kfr. Verb.an verbund. UN"]
[null,2120,{"$f":"+dict!C627","v":"Zinsaufwendungen f.lfr.Verbindlichkeit."},"2120 Zinsaufwendungen f.lfr.Verbindlichkeit."]
[null,2123,{"$f":"+dict!C628","v":"Abschr.Agio oder Disagio z. Finanzierung"},"2123 Abschr.Agio oder Disagio z. Finanzierung"]
[null,2124,{"$f":"+dict!C629","v":"Abschr.Agio od.Disagio zur Finanzg d.AV"},"2124 Abschr.Agio od.Disagio zur Finanzg d.AV"]
[null,2125,{"$f":"+dict!C630","v":"Zinsen für Gebäude im Betriebsvermögen"},"2125 Zinsen für Gebäude im Betriebsvermögen"]
[null,2126,{"$f":"+dict!C631","v":"Zinsen zur Finanzierung Anlagevermögen"},"2126 Zinsen zur Finanzierung Anlagevermögen"]
[null,2127,{"$f":"+dict!C632","v":"Renten und dauernde Lasten"},"2127 Renten und dauernde Lasten"]
[null,2128,{"$f":"+dict!C633","v":"Zinsen an Mituntern.§ 15 EStG (PersG)"},"2128 Zinsen an Mituntern.§ 15 EStG (PersG)"]
[null,2129,{"$f":"+dict!C634","v":"Zinsaufw. für lfr. Verbindlichk.verb.UN"},"2129 Zinsaufw. für lfr. Verbindlichk.verb.UN"]
[null,2130,{"$f":"+dict!C635","v":"Diskontaufwendungen"},"2130 Diskontaufwendungen"]
[null,2139,{"$f":"+dict!C636","v":"Diskontaufwendungen an verbundene UN"},"2139 Diskontaufwendungen an verbundene UN"]
[null,2140,{"$f":"+dict!C637","v":"Zinsähnliche Aufwendungen"},"2140 Zinsähnliche Aufwendungen"]
[null,2141,{"$f":"+dict!C638","v":"Kreditprovision,Verwaltungskostenbeitr."},"2141 Kreditprovision,Verwaltungskostenbeitr."]
[null,2142,{"$f":"+dict!C639","v":"Zinsant. Zuführung Pensionsrückstellung"},"2142 Zinsant. Zuführung Pensionsrückstellung"]
[null,2143,{"$f":"+dict!C640","v":"Zinsaufwand Abzinsung Verbindlichkeit"},"2143 Zinsaufwand Abzinsung Verbindlichkeit"]
[null,2144,{"$f":"+dict!C641","v":"Zinsaufwand Abzinsung Rückstellungen"},"2144 Zinsaufwand Abzinsung Rückstellungen"]
[null,2145,{"$f":"+dict!C642","v":"Aufw. Abzinsung Pensions-/ähnl. Rückst."},"2145 Aufw. Abzinsung Pensions-/ähnl. Rückst."]
[null,2146,{"$f":"+dict!C643","v":"Aufw. Abzins. Pensions-/ähnl. RS,Verr"},{"$f":"+B643&\" \"&C643","v":"2146 Aufw. Abzins. Pensions-/ähnl. RS,Verr"}]
[null,2147,{"$f":"+dict!C644","v":"Aufwendungen VG zur Verrg § 246 (2) HGB"},"2147 Aufwendungen VG zur Verrg § 246 (2) HGB"]
[null,2148,{"$f":"+dict!C645","v":"Aufw. Abzinsung Rückstellung n. abz."},"2148 Aufw. Abzinsung Rückstellung n. abz."]
[null,2149,{"$f":"+dict!C646","v":"Zinsähnliche Aufwendungen an verb.UN"},"2149 Zinsähnliche Aufwendungen an verb.UN"]
[null,2150,{"$f":"+dict!C647","v":"Aufwendungen aus Währungsumrechnungen"},"2150 Aufwendungen aus Währungsumrechnungen"]
[null,2151,{"$f":"+dict!C648","v":"Aufw.Währungsumrechnung nicht §256a HGB"},"2151 Aufw.Währungsumrechnung nicht §256a HGB"]
[null,2166,{"$f":"+dict!C649","v":"Aufwendg. Bewertung Finanzmittelfonds"},"2166 Aufwendg. Bewertung Finanzmittelfonds"]
[null,2170,{"$f":"+dict!C650","v":"Nicht abziehbare Vorsteuer"},"2170 Nicht abziehbare Vorsteuer"]
[null,2171,{"$f":"+dict!C651","v":"Nicht abziehbare Vorsteuer 7%"},"2171 Nicht abziehbare Vorsteuer 7%"]
[null,2176,{"$f":"+dict!C652","v":"Nicht abziehbare Vorsteuer 19%"},"2176 Nicht abziehbare Vorsteuer 19%"]
[null,2200,{"$f":"+dict!C653","v":"Körperschaftsteuer"},"2200 Körperschaftsteuer"]
[null,2203,{"$f":"+dict!C654","v":"Körperschaftsteuer für Vorjahre"},"2203 Körperschaftsteuer für Vorjahre"]
[null,2204,{"$f":"+dict!C655","v":"Körperschaftsteuererstattung Vorjahre"},"2204 Körperschaftsteuererstattung Vorjahre"]
[null,2208,{"$f":"+dict!C656","v":"Solidaritätszuschlag"},"2208 Solidaritätszuschlag"]
[null,2209,{"$f":"+dict!C657","v":"Solidaritätszuschlag für Vorjahre"},"2209 Solidaritätszuschlag für Vorjahre"]
[null,2210,{"$f":"+dict!C658","v":"Solidaritätszuschl.-Erstattung Vorjahre"},"2210 Solidaritätszuschl.-Erstattung Vorjahre"]
[null,2213,{"$f":"+dict!C659","v":"Kapitalertragsteuer 25 % (KapG)"},"2213 Kapitalertragsteuer 25 % (KapG)"]
[null,2216,{"$f":"+dict!C660","v":"SolZ auf Kapitalertragsteuer 25 % (KapG)"},"2216 SolZ auf Kapitalertragsteuer 25 % (KapG)"]
[null,2218,{"$f":"+dict!C661","v":"Ausländ. Steuer auf stfr. DBA-Einkünfte"},"2218 Ausländ. Steuer auf stfr. DBA-Einkünfte"]
[null,2219,{"$f":"+dict!C662","v":"Anrechn./Abzug ausländ. Quellensteuer"},"2219 Anrechn./Abzug ausländ. Quellensteuer"]
[null,2250,{"$f":"+dict!C663","v":"Aufw. Zuführg/Auflösung latente Steuern"},"2250 Aufw. Zuführg/Auflösung latente Steuern"]
[null,2255,{"$f":"+dict!C664","v":"Erträge Zuführg/Auflösg latente Steuern"},"2255 Erträge Zuführg/Auflösg latente Steuern"]
[null,2260,{"$f":"+dict!C665","v":"Aufw. Zuführung zu Steuerrückst. BStBK"},"2260 Aufw. Zuführung zu Steuerrückst. BStBK"]
[null,2265,{"$f":"+dict!C666","v":"Erträge Auflösung Steuerrückst. BStBK"},"2265 Erträge Auflösung Steuerrückst. BStBK"]
[null,2281,{"$f":"+dict!C667","v":"GewSt-NZ/Erstattung VJ § 4 (5b) EStG"},"2281 GewSt-NZ/Erstattung VJ § 4 (5b) EStG"]
[null,2283,{"$f":"+dict!C668","v":"Ertr. Auflösung GewSt-RSt § 4 (5b) EStG"},"2283 Ertr. Auflösung GewSt-RSt § 4 (5b) EStG"]
[null,2285,{"$f":"+dict!C669","v":"Steuernachzahlg. VJ sonstige Steuern"},"2285 Steuernachzahlg. VJ sonstige Steuern"]
[null,2287,{"$f":"+dict!C670","v":"Erstattung VJ für sonstige Steuern"},"2287 Erstattung VJ für sonstige Steuern"]
[null,2289,{"$f":"+dict!C671","v":"Auflösung Rückstellung s. Steuern"},"2289 Auflösung Rückstellung s. Steuern"]
[null,2300,{"$f":"+dict!C672","v":"Sonstige Aufwendungen"},"2300 Sonstige Aufwendungen"]
[null,2307,{"$f":"+dict!C673","v":"Sonst.Aufwendungen, betriebsfr.u.regelm."},"2307 Sonst.Aufwendungen, betriebsfr.u.regelm."]
[null,2308,{"$f":"+dict!C674","v":"Sonst. nicht abziehbare Aufwendungen"},"2308 Sonst. nicht abziehbare Aufwendungen"]
[null,2309,{"$f":"+dict!C675","v":"Sonstige Aufwendungen unregelmäßig"},"2309 Sonstige Aufwendungen unregelmäßig"]
[null,2310,{"$f":"+dict!C676","v":"Abgänge Sachanlagen Restbuchwert bei BV"},"2310 Abgänge Sachanlagen Restbuchwert bei BV"]
[null,2311,{"$f":"+dict!C677","v":"Abgang immaterielle VermögensG, RBW, BV"},"2311 Abgang immaterielle VermögensG, RBW, BV"]
[null,2312,{"$f":"+dict!C678","v":"Abgänge Finanzanlagen Restbuchwert, BV"},"2312 Abgänge Finanzanlagen Restbuchwert, BV"]
[null,2313,{"$f":"+dict!C679","v":"Abgänge Finanzanlagen RBW z.T.stf., BV"},"2313 Abgänge Finanzanlagen RBW z.T.stf., BV"]
[null,2315,{"$f":"+dict!C680","v":"Abgänge Sachanlagen Restbuchwert bei BG"},"2315 Abgänge Sachanlagen Restbuchwert bei BG"]
[null,2316,{"$f":"+dict!C681","v":"Abgang immaterielle VermögensG, RBW, BG"},"2316 Abgang immaterielle VermögensG, RBW, BG"]
[null,2317,{"$f":"+dict!C682","v":"Abgänge Finanzanlagen Restbuchwert, BG"},"2317 Abgänge Finanzanlagen Restbuchwert, BG"]
[null,2318,{"$f":"+dict!C683","v":"Abgänge Finanzanlagen RBW z.T. stf.,BG"},"2318 Abgänge Finanzanlagen RBW z.T. stf.,BG"]
[null,2320,{"$f":"+dict!C684","v":"Verluste aus Anlagenabgang"},"2320 Verluste aus Anlagenabgang"]
[null,2323,{"$f":"+dict!C685","v":"Verlust Veräuß.Ant. KapGes z.T. n. abz."},"2323 Verlust Veräuß.Ant. KapGes z.T. n. abz."]
[null,2325,{"$f":"+dict!C686","v":"Verluste aus Abgang von Umlaufvermögen"},"2325 Verluste aus Abgang von Umlaufvermögen"]
[null,2326,{"$f":"+dict!C687","v":"Verluste aus Abgang UV z.T. n. abziehbar"},"2326 Verluste aus Abgang UV z.T. n. abziehbar"]
[null,2327,{"$f":"+dict!C688","v":"Abgang WG UV § 4 (3) EStG"},"2327 Abgang WG UV § 4 (3) EStG"]
[null,2328,{"$f":"+dict!C689","v":"Abgang WG UV § 4 (3) EStG z.T.nicht abz."},"2328 Abgang WG UV § 4 (3) EStG z.T.nicht abz."]
[null,2339,{"$f":"+dict!C690","v":"Einstellungen stl. Rücklage § 4g EStG"},"2339 Einstellungen stl. Rücklage § 4g EStG"]
[null,2342,{"$f":"+dict!C691","v":"Einstellg stl. Rücklage § 6b (3) EStG"},"2342 Einstellg stl. Rücklage § 6b (3) EStG"]
[null,2343,{"$f":"+dict!C692","v":"Einstellg stl. Rücklage § 6b (10) EStG"},"2343 Einstellg stl. Rücklage § 6b (10) EStG"]
[null,2344,{"$f":"+dict!C693","v":"Einstellungen stl. Rücklage R 6.6 EStR"},"2344 Einstellungen stl. Rücklage R 6.6 EStR"]
[null,2345,{"$f":"+dict!C694","v":"Einstellungen in sonstige stl. Rücklagen"},"2345 Einstellungen in sonstige stl. Rücklagen"]
[null,2347,{"$f":"+dict!C695","v":"Aufwendungen aus Erwerb eigener Anteile"},"2347 Aufwendungen aus Erwerb eigener Anteile"]
[null,2350,{"$f":"+dict!C696","v":"Sonst. Grundstücksaufwendungen neutral"},"2350 Sonst. Grundstücksaufwendungen neutral"]
[null,2375,{"$f":"+dict!C697","v":"Grundsteuer"},"2375 Grundsteuer"]
[null,2380,{"$f":"+dict!C698","v":"Zuwendungen,Spenden steuerl. n. abziehb."},"2380 Zuwendungen,Spenden steuerl. n. abziehb."]
[null,2381,{"$f":"+dict!C699","v":"Zuwendg.Spenden wissensch./kult. Zweck"},"2381 Zuwendg.Spenden wissensch./kult. Zweck"]
[null,2382,{"$f":"+dict!C700","v":"Zuwendungen,Spenden mildtätige Zwecke"},"2382 Zuwendungen,Spenden mildtätige Zwecke"]
[null,2383,{"$f":"+dict!C701","v":"Zuwendungen,Spenden kirchl./rel./gemein."},"2383 Zuwendungen,Spenden kirchl./rel./gemein."]
[null,2384,{"$f":"+dict!C702","v":"Zuwendungen,Spenden an politische Partei"},"2384 Zuwendungen,Spenden an politische Partei"]
[null,2385,{"$f":"+dict!C703","v":"Nicht abziehbare AR-Vergütungen"},"2385 Nicht abziehbare AR-Vergütungen"]
[null,2386,{"$f":"+dict!C704","v":"Abziehbare Aufsichtsratsvergütung"},"2386 Abziehbare Aufsichtsratsvergütung"]
[null,2387,{"$f":"+dict!C705","v":"Zuwendg. an Stiftg. gemeinnützige Zwecke"},"2387 Zuwendg. an Stiftg. gemeinnützige Zwecke"]
[null,2389,{"$f":"+dict!C706","v":"Zuwendg. an Stiftg. kirchl./rel./gemein."},"2389 Zuwendg. an Stiftg. kirchl./rel./gemein."]
[null,2390,{"$f":"+dict!C707","v":"Zuwendg. an Stiftg. wiss./mildt./kultur."},{"$f":"+B707&\" \"&C707","v":"2390 Zuwendg. an Stiftg. wiss./mildt./kultur."}]
[null,2400,{"$f":"+dict!C708","v":"Forderungsverluste (übliche Höhe)"},"2400 Forderungsverluste (übliche Höhe)"]
[null,2401,{"$f":"+dict!C709","v":"Forderungsverluste 7% USt"},"2401 Forderungsverluste 7% USt"]
[null,2402,{"$f":"+dict!C710","v":"Ford.verluste a.stfrei.EU-Lieferungen"},"2402 Ford.verluste a.stfrei.EU-Lieferungen"]
[null,2403,{"$f":"+dict!C711","v":"Forderungsverluste EU-Lieferungen 7%"},"2403 Forderungsverluste EU-Lieferungen 7%"]
[null,2406,{"$f":"+dict!C712","v":"Forderungsverluste 19% USt"},"2406 Forderungsverluste 19% USt"]
[null,2408,{"$f":"+dict!C713","v":"Forderungsverluste EU-Lieferung 19% USt"},"2408 Forderungsverluste EU-Lieferung 19% USt"]
[null,2430,{"$f":"+dict!C714","v":"Forderungsverluste"},"2430 Forderungsverluste"]
[null,2431,{"$f":"+dict!C715","v":"Forderungsverluste 7% USt (unübl. hoch)"},"2431 Forderungsverluste 7% USt (unübl. hoch)"]
[null,2436,{"$f":"+dict!C716","v":"Forderungsverluste 19% USt (unübl.hoch)"},"2436 Forderungsverluste 19% USt (unübl.hoch)"]
[null,2440,{"$f":"+dict!C717","v":"Abschr. Forderungen ggb.KapG, unübl.hoch"},"2440 Abschr. Forderungen ggb.KapG, unübl.hoch"]
[null,2441,{"$f":"+dict!C718","v":"Abschr. Ford. ggb. Ges.ern, unübl. hoch"},"2441 Abschr. Ford. ggb. Ges.ern, unübl. hoch"]
[null,2450,{"$f":"+dict!C719","v":"Einstellung in die PWB auf Forderungen"},"2450 Einstellung in die PWB auf Forderungen"]
[null,2451,{"$f":"+dict!C720","v":"Einstellung in die EWB auf Forderungen"},"2451 Einstellung in die EWB auf Forderungen"]
[null,2480,{"$f":"+dict!C721","v":"Einstellung Rücklage Anteil herrsch.UN"},"2480 Einstellung Rücklage Anteil herrsch.UN"]
[null,2481,{"$f":"+dict!C722","v":"Einstellung gesamth.geb. Rücklagen (KKE)"},"2481 Einstellung gesamth.geb. Rücklagen (KKE)"]
[null,2485,{"$f":"+dict!C723","v":"Einstellung in andere Ergebnisrücklagen"},"2485 Einstellung in andere Ergebnisrücklagen"]
[null,2488,{"$f":"+dict!C724","v":"Änd.Ausgl.posten mit Erg.Körperschaften"},"2488 Änd.Ausgl.posten mit Erg.Körperschaften"]
[null,2489,{"$f":"+dict!C725","v":"Änd.Ausgl.posten mit Erg.Pers.gesellsch."},"2489 Änd.Ausgl.posten mit Erg.Pers.gesellsch."]
[null,2490,{"$f":"+dict!C726","v":"Aufwendungen aus Verlustübernahme"},"2490 Aufwendungen aus Verlustübernahme"]
[null,2491,{"$f":"+dict!C727","v":"Abgef.Gewinn-/Verlustant.atyp.still.Bet."},"2491 Abgef.Gewinn-/Verlustant.atyp.still.Bet."]
[null,2492,{"$f":"+dict!C728","v":"Abgef. Gewinne / Gewinngemeinschaft"},"2492 Abgef. Gewinne / Gewinngemeinschaft"]
[null,2493,{"$f":"+dict!C729","v":"Abgef.Gewinn-Verlustant.typ.stille Bet."},"2493 Abgef.Gewinn-Verlustant.typ.stille Bet."]
[null,2494,{"$f":"+dict!C730","v":"Abgef. Gewinne / Gewinn-/Teilgewinnabf."},"2494 Abgef. Gewinne / Gewinn-/Teilgewinnabf."]
[null,2495,{"$f":"+dict!C731","v":"Einstellungen Kapitalrücklage"},"2495 Einstellungen Kapitalrücklage"]
[null,2496,{"$f":"+dict!C732","v":"Einstellungen gesetzliche Rücklage"},"2496 Einstellungen gesetzliche Rücklage"]
[null,2497,{"$f":"+dict!C733","v":"Einstellungen i.satzungsmäß.Rücklagen"},"2497 Einstellungen i.satzungsmäß.Rücklagen"]
[null,2498,{"$f":"+dict!C734","v":"Einst.Ausgleichsposten akt.eig. Anteile"},"2498 Einst.Ausgleichsposten akt.eig. Anteile"]
[null,2499,{"$f":"+dict!C735","v":"Einstellungen andere Gewinnrücklagen"},"2499 Einstellungen andere Gewinnrücklagen"]
[null,2504,{"$f":"+dict!C736","v":"Erträge Verschmelzung und Umwandlung"},"2504 Erträge Verschmelzung und Umwandlung"]
[null,2508,{"$f":"+dict!C737","v":"Gewinn Veräuß/Aufg. Geschäftsaktivität"},"2508 Gewinn Veräuß/Aufg. Geschäftsaktivität"]
[null,2510,{"$f":"+dict!C738","v":"Betriebsfremde Erträge"},"2510 Betriebsfremde Erträge"]
[null,2520,{"$f":"+dict!C739","v":"Periodenfremde Erträge"},"2520 Periodenfremde Erträge"]
[null,2590,{"$f":"+dict!C740","v":"Erträge Übergangsvorschrift BilMoG"},"2590 Erträge Übergangsvorschrift BilMoG"]
[null,2594,{"$f":"+dict!C741","v":"Erträge Übergangsvorschr. latente St."},"2594 Erträge Übergangsvorschr. latente St."]
[null,2600,{"$f":"+dict!C742","v":"Erträge aus Beteiligungen"},"2600 Erträge aus Beteiligungen"]
[null,2603,{"$f":"+dict!C743","v":"Ertr. Beteiligungen an PersG, verb. UN"},"2603 Ertr. Beteiligungen an PersG, verb. UN"]
[null,2613,{"$f":"+dict!C744","v":"Erträge a.typisch stillen Beteiligungen"},"2613 Erträge a.typisch stillen Beteiligungen"]
[null,2614,{"$f":"+dict!C745","v":"Erträge a.atypisch stillen Beteiligungen"},"2614 Erträge a.atypisch stillen Beteiligungen"]
[null,2615,{"$f":"+dict!C746","v":"Erträge aus Beteiligungen z.T. stfrei"},"2615 Erträge aus Beteiligungen z.T. stfrei"]
[null,2616,{"$f":"+dict!C747","v":"Ertr Ant Kap verb UN z.T.stfr (Beteilig)"},"2616 Ertr Ant Kap verb UN z.T.stfr (Beteilig)"]
[null,2618,{"$f":"+dict!C748","v":"Gewinnanteile Mitunternehmerschaften"},"2618 Gewinnanteile Mitunternehmerschaften"]
[null,2619,{"$f":"+dict!C749","v":"Erträge a.Beteilig. an verbundenen UN"},"2619 Erträge a.Beteilig. an verbundenen UN"]
[null,2620,{"$f":"+dict!C750","v":"Erträge Wertpapiere/Ausleihungen FAV"},"2620 Erträge Wertpapiere/Ausleihungen FAV"]
[null,2621,{"$f":"+dict!C751","v":"Ertr. Ausleihungen Finanzanlagevermögen"},"2621 Ertr. Ausleihungen Finanzanlagevermögen"]
[null,2622,{"$f":"+dict!C752","v":"Ertr. Ausleihungen FAV an verbund. UN"},"2622 Ertr. Ausleihungen FAV an verbund. UN"]
[null,2623,{"$f":"+dict!C753","v":"Erträge Anteile an PersG, FAV"},"2623 Erträge Anteile an PersG, FAV"]
[null,2625,{"$f":"+dict!C754","v":"Erträge a.Beteilig. FAV z.T. steuerfrei"},"2625 Erträge a.Beteilig. FAV z.T. steuerfrei"]
[null,2626,{"$f":"+dict!C755","v":"Ertr Ant KapG verb UN z.T.stfr (Wertpap)"},"2626 Ertr Ant KapG verb UN z.T.stfr (Wertpap)"]
[null,2640,{"$f":"+dict!C756","v":"Zins- und Dividendenerträge"},"2640 Zins- und Dividendenerträge"]
[null,2641,{"$f":"+dict!C757","v":"Erhaltene Ausgleichszahlungen"},"2641 Erhaltene Ausgleichszahlungen"]
[null,2646,{"$f":"+dict!C758","v":"Erträge Anteile PersG, verbundene UN"},"2646 Erträge Anteile PersG, verbundene UN"]
[null,2647,{"$f":"+dict!C759","v":"Erträge andere WP FAV an KapG, verb.UN"},"2647 Erträge andere WP FAV an KapG, verb.UN"]
[null,2648,{"$f":"+dict!C760","v":"Erträge andere WP FAV an PersG,verb.UN"},"2648 Erträge andere WP FAV an PersG,verb.UN"]
[null,2649,{"$f":"+dict!C761","v":"Erträge Wertpapiere/FAV-Ausl.verb.UN"},"2649 Erträge Wertpapiere/FAV-Ausl.verb.UN"]
[null,2650,{"$f":"+dict!C762","v":"Sonstige Zinsen und ähnliche Erträge"},"2650 Sonstige Zinsen und ähnliche Erträge"]
[null,2653,{"$f":"+dict!C763","v":"Zinsertr.§ 233a AO, §4 (5b) EStG, stfrei"},"2653 Zinsertr.§ 233a AO, §4 (5b) EStG, stfrei"]
[null,2654,{"$f":"+dict!C764","v":"Erträge Wertpapiere/Ausleihungen UV"},"2654 Erträge Wertpapiere/Ausleihungen UV"]
[null,2655,{"$f":"+dict!C765","v":"Erträge aus Anteilen KapG UV z.T. stfr"},"2655 Erträge aus Anteilen KapG UV z.T. stfr"]
[null,2656,{"$f":"+dict!C766","v":"Ertr Ant KapG verb UN z.T.stfr (Zinsen)"},"2656 Ertr Ant KapG verb UN z.T.stfr (Zinsen)"]
[null,2657,{"$f":"+dict!C767","v":"Zinserträge § 233a AO, steuerpflichtig"},"2657 Zinserträge § 233a AO, steuerpflichtig"]
[null,2658,{"$f":"+dict!C768","v":"Zinserträge § 233a AO,Anlage GK KSt,stf"},"2658 Zinserträge § 233a AO,Anlage GK KSt,stf"]
[null,2659,{"$f":"+dict!C769","v":"Sonst. Zinsen u.ä. Erträge aus verb.UN"},"2659 Sonst. Zinsen u.ä. Erträge aus verb.UN"]
[null,2660,{"$f":"+dict!C770","v":"Erträge aus der Währungsumrechnung"},"2660 Erträge aus der Währungsumrechnung"]
[null,2661,{"$f":"+dict!C771","v":"Ertr.Währungsumrechnung nicht § 256a HGB"},{"$f":"+B771&\" \"&C771","v":"2661 Ertr.Währungsumrechnung nicht § 256a HGB"}]
[null,2666,{"$f":"+dict!C772","v":"Erträge Bewertung Finanzmittelfonds"},"2666 Erträge Bewertung Finanzmittelfonds"]
[null,2670,{"$f":"+dict!C773","v":"Diskonterträge"},"2670 Diskonterträge"]
[null,2679,{"$f":"+dict!C774","v":"Diskonterträge verbundene Unternehmen"},"2679 Diskonterträge verbundene Unternehmen"]
[null,2680,{"$f":"+dict!C775","v":"Zinsähnliche Erträge"},"2680 Zinsähnliche Erträge"]
[null,2682,{"$f":"+dict!C776","v":"Ertrag Abzinsung Rückstellung stfrei"},"2682 Ertrag Abzinsung Rückstellung stfrei"]
[null,2683,{"$f":"+dict!C777","v":"Zinsertrag Abzinsung Verbindlichkeit"},"2683 Zinsertrag Abzinsung Verbindlichkeit"]
[null,2684,{"$f":"+dict!C778","v":"Zinsertrag Abzinsung Rückstellungen"},"2684 Zinsertrag Abzinsung Rückstellungen"]
[null,2685,{"$f":"+dict!C779","v":"Ertr. Abzinsung Pensions-/ähnl. Rückst."},"2685 Ertr. Abzinsung Pensions-/ähnl. Rückst."]
[null,2686,{"$f":"+dict!C780","v":"Ertr. Abzins. Pensions-/ähnl. RS,Verr"},"2686 Ertr. Abzins. Pensions-/ähnl. RS,Verr"]
[null,2687,{"$f":"+dict!C781","v":"Erträge VG zur Verrechnung § 246 (2) HGB"},"2687 Erträge VG zur Verrechnung § 246 (2) HGB"]
[null,2689,{"$f":"+dict!C782","v":"Zinsähnliche Erträge verbundene UN"},"2689 Zinsähnliche Erträge verbundene UN"]
[null,2700,{"$f":"+dict!C783","v":"Sonstige Erträge betriebs/periodenfremd"},"2700 Sonstige Erträge betriebs/periodenfremd"]
[null,2705,{"$f":"+dict!C784","v":"Sonstige betriebl. regelm. Erträge"},"2705 Sonstige betriebl. regelm. Erträge"]
[null,2707,{"$f":"+dict!C785","v":"Sonstige betriebsfr.regelm. Erträge"},"2707 Sonstige betriebsfr.regelm. Erträge"]
[null,2709,{"$f":"+dict!C786","v":"Sonstige Erträge unregelmäßig"},"2709 Sonstige Erträge unregelmäßig"]
[null,2710,{"$f":"+dict!C787","v":"Erträge Zuschreibg. Sachanlagevermögen"},"2710 Erträge Zuschreibg. Sachanlagevermögen"]
[null,2711,{"$f":"+dict!C788","v":"Erträge Zuschreibg. immat. Anlagevermög."},"2711 Erträge Zuschreibg. immat. Anlagevermög."]
[null,2712,{"$f":"+dict!C789","v":"Erträge Zuschreibg. Finanzanlagevermögen"},"2712 Erträge Zuschreibg. Finanzanlagevermögen"]
[null,2713,{"$f":"+dict!C790","v":"Erträge Zuschreibg. FAV z.T. steuerfrei"},"2713 Erträge Zuschreibg. FAV z.T. steuerfrei"]
[null,2714,{"$f":"+dict!C791","v":"Erträge Zuschreibg. z.T. steuerfrei"},"2714 Erträge Zuschreibg. z.T. steuerfrei"]
[null,2715,{"$f":"+dict!C792","v":"Erträge a.Zuschreibung Umlaufvermögen"},"2715 Erträge a.Zuschreibung Umlaufvermögen"]
[null,2716,{"$f":"+dict!C793","v":"Erträge Zuschreibg. UV z.T. steuerfrei"},"2716 Erträge Zuschreibg. UV z.T. steuerfrei"]
[null,2720,{"$f":"+dict!C794","v":"Erträge aus Abgang von AV-Gegenständen"},"2720 Erträge aus Abgang von AV-Gegenständen"]
[null,2723,{"$f":"+dict!C795","v":"Erträge Veräuß.Ant. KapGes z.T. stfrei"},"2723 Erträge Veräuß.Ant. KapGes z.T. stfrei"]
[null,2725,{"$f":"+dict!C796","v":"Erträge aus Abgang von UV-Gegenständen"},"2725 Erträge aus Abgang von UV-Gegenständen"]
[null,2726,{"$f":"+dict!C797","v":"Erträge aus Abgang UV z.T. steuerfrei"},"2726 Erträge aus Abgang UV z.T. steuerfrei"]
[null,2727,{"$f":"+dict!C798","v":"Ertr.Auflösg stl. Rücklage § 6b (3) EStG"},"2727 Ertr.Auflösg stl. Rücklage § 6b (3) EStG"]
[null,2728,{"$f":"+dict!C799","v":"Ertr.Auflösg stl.Rücklage § 6b(10) EStG"},"2728 Ertr.Auflösg stl.Rücklage § 6b(10) EStG"]
[null,2729,{"$f":"+dict!C800","v":"Erträge Auflösung stl. Rücklage R 6.6"},"2729 Erträge Auflösung stl. Rücklage R 6.6"]
[null,2730,{"$f":"+dict!C801","v":"Erträge aus Herabsetzung PWB auf Ford"},"2730 Erträge aus Herabsetzung PWB auf Ford"]
[null,2731,{"$f":"+dict!C802","v":"Erträge aus Herabsetzung EWB auf Ford"},"2731 Erträge aus Herabsetzung EWB auf Ford"]
[null,2732,{"$f":"+dict!C803","v":"Erträge aus abgeschriebenen Forderg."},"2732 Erträge aus abgeschriebenen Forderg."]
[null,2735,{"$f":"+dict!C804","v":"Erträge Auflösung von Rückstellungen"},"2735 Erträge Auflösung von Rückstellungen"]
[null,2736,{"$f":"+dict!C805","v":"Erträge Herabsetzung Verbindlichkeit"},"2736 Erträge Herabsetzung Verbindlichkeit"]
[null,2737,{"$f":"+dict!C806","v":"Ertr. Auflösg stl. Rücklage § 4g EStG"},"2737 Ertr. Auflösg stl. Rücklage § 4g EStG"]
[null,2740,{"$f":"+dict!C807","v":"Erträge Auflösung sonst.stl.Rücklagen"},"2740 Erträge Auflösung sonst.stl.Rücklagen"]
[null,2741,{"$f":"+dict!C808","v":"Erträge Auflösung stl. Sonderabschr."},"2741 Erträge Auflösung stl. Sonderabschr."]
[null,2742,{"$f":"+dict!C809","v":"Versich.entschädigung, Schadenersatz"},"2742 Versich.entschädigung, Schadenersatz"]
[null,2743,{"$f":"+dict!C810","v":"Investitionszuschüsse"},"2743 Investitionszuschüsse"]
[null,2744,{"$f":"+dict!C811","v":"Investitionszulage"},"2744 Investitionszulage"]
[null,2745,{"$f":"+dict!C812","v":"Erträge a. Kapitalherabsetzung"},"2745 Erträge a. Kapitalherabsetzung"]
[null,2746,{"$f":"+dict!C813","v":"Stfreie Erträge Auflösung stl. Rücklage"},"2746 Stfreie Erträge Auflösung stl. Rücklage"]
[null,2747,{"$f":"+dict!C814","v":"Sonstige steuerfr. Betriebseinnahmen"},"2747 Sonstige steuerfr. Betriebseinnahmen"]
[null,2749,{"$f":"+dict!C815","v":"Erstattungen AufwendungsausgleichsG"},"2749 Erstattungen AufwendungsausgleichsG"]
[null,2750,{"$f":"+dict!C816","v":"Grundstückserträge"},"2750 Grundstückserträge"]
[null,2751,{"$f":"+dict!C817","v":"Erlöse Vermietung u.Verpachtung ustfrei"},"2751 Erlöse Vermietung u.Verpachtung ustfrei"]
[null,2752,{"$f":"+dict!C818","v":"Erlöse Vermietung u.Verpachtung 19% USt"},"2752 Erlöse Vermietung u.Verpachtung 19% USt"]
[null,2760,{"$f":"+dict!C819","v":"Erträge Aktivierung unentgeltl.erworb VG"},"2760 Erträge Aktivierung unentgeltl.erworb VG"]
[null,2762,{"$f":"+dict!C820","v":"Kostenerstatt.,Rückvergütg. früh. Jahre"},"2762 Kostenerstatt.,Rückvergütg. früh. Jahre"]
[null,2764,{"$f":"+dict!C821","v":"Erträge aus Verwaltungskostenumlagen"},"2764 Erträge aus Verwaltungskostenumlagen"]
[null,2790,{"$f":"+dict!C822","v":"Erträge aus Verlustübernahme"},"2790 Erträge aus Verlustübernahme"]
[null,2792,{"$f":"+dict!C823","v":"Gewinne auf Grund Gewinngemeinschaft"},"2792 Gewinne auf Grund Gewinngemeinschaft"]
[null,2794,{"$f":"+dict!C824","v":"Gewinne auf Grund Gewinn/Teilgewinnabf"},"2794 Gewinne auf Grund Gewinn/Teilgewinnabf"]
[null,2795,{"$f":"+dict!C825","v":"Entnahmen aus Kapitalrücklagen"},"2795 Entnahmen aus Kapitalrücklagen"]
[null,2796,{"$f":"+dict!C826","v":"Entnahmen aus der gesetzlichen Rücklage"},"2796 Entnahmen aus der gesetzlichen Rücklage"]
[null,2797,{"$f":"+dict!C827","v":"Entnahmen aus satzungsm.Rücklagen"},"2797 Entnahmen aus satzungsm.Rücklagen"]
[null,2798,{"$f":"+dict!C828","v":"Entn. Ausgleichsposten akt.eig. Anteile"},"2798 Entn. Ausgleichsposten akt.eig. Anteile"]
[null,2799,{"$f":"+dict!C829","v":"Entnahmen aus anderen Gewinnrücklagen"},"2799 Entnahmen aus anderen Gewinnrücklagen"]
[null,2840,{"$f":"+dict!C830","v":"Entnahme Rücklage Anteile herrsch. UN"},"2840 Entnahme Rücklage Anteile herrsch. UN"]
[null,2841,{"$f":"+dict!C831","v":"Entnahme gesamth.geb. Rücklagen (KKE)"},"2841 Entnahme gesamth.geb. Rücklagen (KKE)"]
[null,2850,{"$f":"+dict!C832","v":"Entnahme a. anderen Ergebnisrücklagen"},"2850 Entnahme a. anderen Ergebnisrücklagen"]
[null,2860,{"$f":"+dict!C833","v":"Gewinnvortrag nach Verwendung"},"2860 Gewinnvortrag nach Verwendung"]
[null,2865,{"$f":"+dict!C834","v":"Gewinnvortrag nach Verwendung (KKE)"},"2865 Gewinnvortrag nach Verwendung (KKE)"]
[null,2867,{"$f":"+dict!C835","v":"Verlustvortrag nach Verwendung (KKE)"},{"$f":"+B835&\" \"&C835","v":"2867 Verlustvortrag nach Verwendung (KKE)"}]
[null,2868,{"$f":"+dict!C836","v":"Verlustvortrag nach Verwendung"},"2868 Verlustvortrag nach Verwendung"]
[null,2870,{"$f":"+dict!C837","v":"Vorabausschüttung"},"2870 Vorabausschüttung"]
[null,2890,{"$f":"+dict!C838","v":"Verrechneter kalkul.Unternehmerlohn"},"2890 Verrechneter kalkul.Unternehmerlohn"]
[null,2891,{"$f":"+dict!C839","v":"Verrechnete kalkul. Miete und Pacht"},"2891 Verrechnete kalkul. Miete und Pacht"]
[null,2892,{"$f":"+dict!C840","v":"Verrechnete kalkulatorische Zinsen"},"2892 Verrechnete kalkulatorische Zinsen"]
[null,2893,{"$f":"+dict!C841","v":"Verrechnete kalkul. Abschreibungen"},"2893 Verrechnete kalkul. Abschreibungen"]
[null,2894,{"$f":"+dict!C842","v":"Verrechnete kalkulatorische Wagnisse"},"2894 Verrechnete kalkulatorische Wagnisse"]
[null,2895,{"$f":"+dict!C843","v":"Verrechneter kalk. Lohn, unentgeltl. AN"},"2895 Verrechneter kalk. Lohn, unentgeltl. AN"]
[null,3000,{"$f":"+dict!C844","v":"Einkauf Roh-,Hilfs- und Betriebsstoffe"},"3000 Einkauf Roh-,Hilfs- und Betriebsstoffe"]
[null,3010,{"$f":"+dict!C845","v":"Einkauf RHB 7% Vorsteuer"},"3010 Einkauf RHB 7% Vorsteuer"]
[null,3029,{"$f":"+dict!C846","v":"Einkauf RHB ohne Vorsteuerabzug"},"3029 Einkauf RHB ohne Vorsteuerabzug"]
[null,3030,{"$f":"+dict!C847","v":"Einkauf RHB 19 % Vorsteuer"},"3030 Einkauf RHB 19 % Vorsteuer"]
[null,3060,{"$f":"+dict!C848","v":"Einkauf RHB, EU-Erwerb 7% Vorst./USt"},"3060 Einkauf RHB, EU-Erwerb 7% Vorst./USt"]
[null,3062,{"$f":"+dict!C849","v":"Einkauf RHB,EU-Erwerb 19% Vorst./USt"},"3062 Einkauf RHB,EU-Erwerb 19% Vorst./USt"]
[null,3066,{"$f":"+dict!C850","v":"Eink.RHB,EU-Erwerb ohne Vorst., 7% USt"},"3066 Eink.RHB,EU-Erwerb ohne Vorst., 7% USt"]
[null,3067,{"$f":"+dict!C851","v":"Eink.RHB,EU-Erwerb ohne Vorst.,19% USt"},"3067 Eink.RHB,EU-Erwerb ohne Vorst.,19% USt"]
[null,3070,{"$f":"+dict!C852","v":"Einkauf RHB 5,5% Vorsteuer"},"3070 Einkauf RHB 5,5% Vorsteuer"]
[null,3071,{"$f":"+dict!C853","v":"Einkauf RHB 10,7%/9,5% Vorsteuer"},"3071 Einkauf RHB 10,7%/9,5% Vorsteuer"]
[null,3075,{"$f":"+dict!C854","v":"Einkauf RHB aus USt-Lager 7% Vorst./USt"},"3075 Einkauf RHB aus USt-Lager 7% Vorst./USt"]
[null,3076,{"$f":"+dict!C855","v":"Einkauf RHB aus USt-Lager 19% Vorst/USt"},"3076 Einkauf RHB aus USt-Lager 19% Vorst/USt"]
[null,3089,{"$f":"+dict!C856","v":"Erwerb RHB letzter Abn.DG 19% Vorst./USt"},"3089 Erwerb RHB letzter Abn.DG 19% Vorst./USt"]
[null,3090,{"$f":"+dict!C857","v":"Energiestoffe"},"3090 Energiestoffe"]
[null,3091,{"$f":"+dict!C858","v":"Energiestoffe (Fertigung) 7% Vorsteuer"},"3091 Energiestoffe (Fertigung) 7% Vorsteuer"]
[null,3092,{"$f":"+dict!C859","v":"Energiestoffe (Fertigung) 19% Vorsteuer"},"3092 Energiestoffe (Fertigung) 19% Vorsteuer"]
[null,3100,{"$f":"+dict!C860","v":"Fremdleistungen"},"3100 Fremdleistungen"]
[null,3106,{"$f":"+dict!C861","v":"Fremdleistungen 19% Vorsteuer"},"3106 Fremdleistungen 19% Vorsteuer"]
[null,3108,{"$f":"+dict!C862","v":"Fremdleistungen 7% Vorsteuer"},"3108 Fremdleistungen 7% Vorsteuer"]
[null,3109,{"$f":"+dict!C863","v":"Fremdleistungen ohne Vorsteuer"},"3109 Fremdleistungen ohne Vorsteuer"]
[null,3110,{"$f":"+dict!C864","v":"Bauleistungen §13b UStG 7% Vorst./USt"},"3110 Bauleistungen §13b UStG 7% Vorst./USt"]
[null,3113,{"$f":"+dict!C865","v":"Sonstige Leistungen EU 7% Vorst./USt"},"3113 Sonstige Leistungen EU 7% Vorst./USt"]
[null,3115,{"$f":"+dict!C866","v":"Leistungen ausländ.Untern.7% Vorst./USt"},"3115 Leistungen ausländ.Untern.7% Vorst./USt"]
[null,3120,{"$f":"+dict!C867","v":"Bauleistungen §13b UStG 19% Vorst./USt"},"3120 Bauleistungen §13b UStG 19% Vorst./USt"]
[null,3123,{"$f":"+dict!C868","v":"Sonstige Leistungen EU 19% Vorst./USt"},"3123 Sonstige Leistungen EU 19% Vorst./USt"]
[null,3125,{"$f":"+dict!C869","v":"Leistungen ausländ.Untern.19% Vorst./USt"},"3125 Leistungen ausländ.Untern.19% Vorst./USt"]
[null,3130,{"$f":"+dict!C870","v":"Bauleistungen §13b UStG o.Vorst.,7% USt"},"3130 Bauleistungen §13b UStG o.Vorst.,7% USt"]
[null,3133,{"$f":"+dict!C871","v":"Sonstige Leistungen EU o.Vorst.,7% USt"},"3133 Sonstige Leistungen EU o.Vorst.,7% USt"]
[null,3135,{"$f":"+dict!C872","v":"Leistungen ausl.Untern.o.Vorst.,7% USt"},"3135 Leistungen ausl.Untern.o.Vorst.,7% USt"]
[null,3140,{"$f":"+dict!C873","v":"Bauleistungen §13b UStG o.Vorst.,19% USt"},"3140 Bauleistungen §13b UStG o.Vorst.,19% USt"]
[null,3143,{"$f":"+dict!C874","v":"Sonstige Leistungen EU o.Vorst.,19% USt"},"3143 Sonstige Leistungen EU o.Vorst.,19% USt"]
[null,3145,{"$f":"+dict!C875","v":"Leistungen ausl.Untern.o.Vorst.,19% USt"},"3145 Leistungen ausl.Untern.o.Vorst.,19% USt"]
[null,3150,{"$f":"+dict!C876","v":"Erhaltene Skonti Leistungen §13b UStG"},"3150 Erhaltene Skonti Leistungen §13b UStG"]
[null,3151,{"$f":"+dict!C877","v":"Erhalt. Skonti § 13b UStG 19% Vorst./USt"},"3151 Erhalt. Skonti § 13b UStG 19% Vorst./USt"]
[null,3152,{"$f":"+dict!C878","v":"Erhalt. Skonti § 13b UStG 16% Vorst./USt"},"3152 Erhalt. Skonti § 13b UStG 16% Vorst./USt"]
[null,3153,{"$f":"+dict!C879","v":"Erhaltene Skonti § 13b UStG o.VoSt/m.USt"},"3153 Erhaltene Skonti § 13b UStG o.VoSt/m.USt"]
[null,3154,{"$f":"+dict!C880","v":"Erhalt. Skonti § 13b UStG o.VoSt/19% USt"},"3154 Erhalt. Skonti § 13b UStG o.VoSt/19% USt"]
[null,3155,{"$f":"+dict!C881","v":"Erhalt. Skonti § 13b UStG o.VoSt/16% USt"},"3155 Erhalt. Skonti § 13b UStG o.VoSt/16% USt"]
[null,3160,{"$f":"+dict!C882","v":"Leistungen § 13b UStG mit VoSt-Abzug"},"3160 Leistungen § 13b UStG mit VoSt-Abzug"]
[null,3165,{"$f":"+dict!C883","v":"Leistungen § 13b UStG ohne VoSt-Abzug"},"3165 Leistungen § 13b UStG ohne VoSt-Abzug"]
[null,3170,{"$f":"+dict!C884","v":"Fremdleistung (Miet- u.Pachtz. bew. WG)"},"3170 Fremdleistung (Miet- u.Pachtz. bew. WG)"]
[null,3175,{"$f":"+dict!C885","v":"Fremdleistung (Miet- u.Pachtz. unbew.WG)"},"3175 Fremdleistung (Miet- u.Pachtz. unbew.WG)"]
[null,3180,{"$f":"+dict!C886","v":"Fremdleistung (Entgelte Rechte u.Liz.)"},"3180 Fremdleistung (Entgelte Rechte u.Liz.)"]
[null,3185,{"$f":"+dict!C887","v":"Fremdleistung (Vergütung Überlass. WG)"},"3185 Fremdleistung (Vergütung Überlass. WG)"]
[null,3200,{"$f":"+dict!C888","v":"Wareneingang"},"3200 Wareneingang"]
[null,3300,{"$f":"+dict!C889","v":"Wareneingang 7% Vorsteuer"},"3300 Wareneingang 7% Vorsteuer"]
[null,3349,{"$f":"+dict!C890","v":"Wareneingang ohne Vorsteuerabzug"},"3349 Wareneingang ohne Vorsteuerabzug"]
[null,3400,{"$f":"+dict!C891","v":"Wareneingang 19% Vorsteuer"},"3400 Wareneingang 19% Vorsteuer"]
[null,3401,{"$f":"+dict!C892","v":"Wareneingang 19% Vorsteuer"},"3401 Wareneingang 19% Vorsteuer"]
[null,3402,{"$f":"+dict!C893","v":"Wareneingang 19% Vorsteuer"},"3402 Wareneingang 19% Vorsteuer"]
[null,3403,{"$f":"+dict!C894","v":"Wareneingang 19% Vorsteuer"},"3403 Wareneingang 19% Vorsteuer"]
[null,3404,{"$f":"+dict!C895","v":"Wareneingang 19% Vorsteuer"},"3404 Wareneingang 19% Vorsteuer"]
[null,3405,{"$f":"+dict!C896","v":"Wareneingang 19% Vorsteuer"},"3405 Wareneingang 19% Vorsteuer"]
[null,3406,{"$f":"+dict!C897","v":"Wareneingang 19% Vorsteuer"},"3406 Wareneingang 19% Vorsteuer"]
[null,3407,{"$f":"+dict!C898","v":"Wareneingang 19% Vorsteuer"},"3407 Wareneingang 19% Vorsteuer"]
[null,3408,{"$f":"+dict!C899","v":"Wareneingang 19% Vorsteuer"},{"$f":"+B899&\" \"&C899","v":"3408 Wareneingang 19% Vorsteuer"}]
[null,3409,{"$f":"+dict!C900","v":"Wareneingang 19% Vorsteuer"},"3409 Wareneingang 19% Vorsteuer"]
[null,3420,{"$f":"+dict!C901","v":"EU-Erwerb 7% Vorst./USt"},"3420 EU-Erwerb 7% Vorst./USt"]
[null,3425,{"$f":"+dict!C902","v":"EU-Erwerb 19% Vorst./USt"},"3425 EU-Erwerb 19% Vorst./USt"]
[null,3430,{"$f":"+dict!C903","v":"EU-Erwerb ohne Vorsteuer, 7% USt"},"3430 EU-Erwerb ohne Vorsteuer, 7% USt"]
[null,3435,{"$f":"+dict!C904","v":"EU-Erwerb ohne Vorsteuer, 19% USt"},"3435 EU-Erwerb ohne Vorsteuer, 19% USt"]
[null,3440,{"$f":"+dict!C905","v":"EU-Erwerb Nfz ohne UStID 19% Vorst./USt"},"3440 EU-Erwerb Nfz ohne UStID 19% Vorst./USt"]
[null,3505,{"$f":"+dict!C906","v":"Wareneingang 5,5% Vorsteuer"},"3505 Wareneingang 5,5% Vorsteuer"]
[null,3540,{"$f":"+dict!C907","v":"Wareneingang 10,7%/9,5% Vorsteuer"},"3540 Wareneingang 10,7%/9,5% Vorsteuer"]
[null,3550,{"$f":"+dict!C908","v":"Steuerfreier EU-Erwerb"},"3550 Steuerfreier EU-Erwerb"]
[null,3551,{"$f":"+dict!C909","v":"Wareneingang, im Drittland steuerbar"},"3551 Wareneingang, im Drittland steuerbar"]
[null,3552,{"$f":"+dict!C910","v":"Erwerb 1. Abnehmer im Dreiecksgeschäft"},"3552 Erwerb 1. Abnehmer im Dreiecksgeschäft"]
[null,3553,{"$f":"+dict!C911","v":"Erwerb Waren letzt.Abn.DG 19% Vorst./USt"},"3553 Erwerb Waren letzt.Abn.DG 19% Vorst./USt"]
[null,3558,{"$f":"+dict!C912","v":"Wareneingang, im anderen EU-Land stb."},"3558 Wareneingang, im anderen EU-Land stb."]
[null,3559,{"$f":"+dict!C913","v":"Steuerfreie Einfuhren"},"3559 Steuerfreie Einfuhren"]
[null,3560,{"$f":"+dict!C914","v":"Waren aus USt-Lager 7% Vorst./USt"},"3560 Waren aus USt-Lager 7% Vorst./USt"]
[null,3565,{"$f":"+dict!C915","v":"Waren aus USt-Lager 19% Vorst./USt"},"3565 Waren aus USt-Lager 19% Vorst./USt"]
[null,3600,{"$f":"+dict!C916","v":"Nicht abziehb. VoSt (Materialaufwand)"},"3600 Nicht abziehb. VoSt (Materialaufwand)"]
[null,3610,{"$f":"+dict!C917","v":"Nicht abziehb. VoSt 7% (Materialaufwand)"},"3610 Nicht abziehb. VoSt 7% (Materialaufwand)"]
[null,3660,{"$f":"+dict!C918","v":"Nicht abziehb. VoSt 19% (Materialaufw.)"},"3660 Nicht abziehb. VoSt 19% (Materialaufw.)"]
[null,3700,{"$f":"+dict!C919","v":"Nachlässe"},"3700 Nachlässe"]
[null,3701,{"$f":"+dict!C920","v":"Nachlässe aus Einkauf RHB"},"3701 Nachlässe aus Einkauf RHB"]
[null,3710,{"$f":"+dict!C921","v":"Nachlässe 7% Vorsteuer"},"3710 Nachlässe 7% Vorsteuer"]
[null,3714,{"$f":"+dict!C922","v":"Nachlässe aus Einkauf RHB 7% Vorst."},"3714 Nachlässe aus Einkauf RHB 7% Vorst."]
[null,3715,{"$f":"+dict!C923","v":"Nachlässe aus Einkauf RHB 19% Vorst."},"3715 Nachlässe aus Einkauf RHB 19% Vorst."]
[null,3717,{"$f":"+dict!C924","v":"Nachlässe RHB, EU-Erwerb 7% Vorst./USt"},"3717 Nachlässe RHB, EU-Erwerb 7% Vorst./USt"]
[null,3718,{"$f":"+dict!C925","v":"Nachlässe RHB, EU-Erwerb 19% Vorst./USt"},"3718 Nachlässe RHB, EU-Erwerb 19% Vorst./USt"]
[null,3720,{"$f":"+dict!C926","v":"Nachlässe 19% Vorsteuer"},"3720 Nachlässe 19% Vorsteuer"]
[null,3724,{"$f":"+dict!C927","v":"Nachlässe aus EU-Erwerb 7% Vorst./USt"},"3724 Nachlässe aus EU-Erwerb 7% Vorst./USt"]
[null,3725,{"$f":"+dict!C928","v":"Nachlässe aus EU-Erwerb 19% Vorst./USt"},"3725 Nachlässe aus EU-Erwerb 19% Vorst./USt"]
[null,3730,{"$f":"+dict!C929","v":"Erhaltene Skonti"},"3730 Erhaltene Skonti"]
[null,3731,{"$f":"+dict!C930","v":"Erhaltene Skonti 7% Vorsteuer"},"3731 Erhaltene Skonti 7% Vorsteuer"]
[null,3732,{"$f":"+dict!C931","v":"Erhaltene Skonti 5% Vorsteuer"},"3732 Erhaltene Skonti 5% Vorsteuer"]
[null,3733,{"$f":"+dict!C932","v":"Erhaltene Skonti Einkauf RHB"},"3733 Erhaltene Skonti Einkauf RHB"]
[null,3734,{"$f":"+dict!C933","v":"Erhaltene Skonti Einkauf RHB 7% Vorst."},"3734 Erhaltene Skonti Einkauf RHB 7% Vorst."]
[null,3735,{"$f":"+dict!C934","v":"Erhaltene Skonti Einkauf RHB 5% Vorst."},"3735 Erhaltene Skonti Einkauf RHB 5% Vorst."]
[null,3736,{"$f":"+dict!C935","v":"Erhaltene Skonti 19% Vorsteuer"},"3736 Erhaltene Skonti 19% Vorsteuer"]
[null,3737,{"$f":"+dict!C936","v":"Erhaltene Skonti 16% Vorsteuer"},"3737 Erhaltene Skonti 16% Vorsteuer"]
[null,3738,{"$f":"+dict!C937","v":"Erhaltene Skonti Einkauf RHB 19% Vorst."},"3738 Erhaltene Skonti Einkauf RHB 19% Vorst."]
[null,3739,{"$f":"+dict!C938","v":"Erhaltene Skonti Einkauf RHB 16% Vorst."},"3739 Erhaltene Skonti Einkauf RHB 16% Vorst."]
[null,3740,{"$f":"+dict!C939","v":"Erhalt. Skonti RHB EU-Erw.16% Vorst./USt"},"3740 Erhalt. Skonti RHB EU-Erw.16% Vorst./USt"]
[null,3741,{"$f":"+dict!C940","v":"Erhalt. Skonti RHB EU-Erw.19% Vorst./USt"},"3741 Erhalt. Skonti RHB EU-Erw.19% Vorst./USt"]
[null,3742,{"$f":"+dict!C941","v":"Erhalt. Skonti RHB EU-Erw. 5% Vorst./USt"},"3742 Erhalt. Skonti RHB EU-Erw. 5% Vorst./USt"]
[null,3743,{"$f":"+dict!C942","v":"Erhalt. Skonti RHB EU-Erw. 7% Vorst./USt"},"3743 Erhalt. Skonti RHB EU-Erw. 7% Vorst./USt"]
[null,3744,{"$f":"+dict!C943","v":"Erhaltene Skonti RHB EU-Erwerb"},"3744 Erhaltene Skonti RHB EU-Erwerb"]
[null,3745,{"$f":"+dict!C944","v":"Erhaltene Skonti EU-Erwerb"},"3745 Erhaltene Skonti EU-Erwerb"]
[null,3746,{"$f":"+dict!C945","v":"Erhalt. Skonti EU-Erwerb 7% Vorst./USt"},"3746 Erhalt. Skonti EU-Erwerb 7% Vorst./USt"]
[null,3747,{"$f":"+dict!C946","v":"Erhalt. Skonti EU-Erwerb 5% Vorst./USt"},"3747 Erhalt. Skonti EU-Erwerb 5% Vorst./USt"]
[null,3748,{"$f":"+dict!C947","v":"Erhalt. Skonti EU-Erwerb 19% Vorst./USt"},"3748 Erhalt. Skonti EU-Erwerb 19% Vorst./USt"]
[null,3749,{"$f":"+dict!C948","v":"Erhalt. Skonti EU-Erwerb 16% Vorst./USt"},"3749 Erhalt. Skonti EU-Erwerb 16% Vorst./USt"]
[null,3750,{"$f":"+dict!C949","v":"Erhaltene Boni 7% Vorsteuer"},"3750 Erhaltene Boni 7% Vorsteuer"]
[null,3753,{"$f":"+dict!C950","v":"Erhaltene Boni aus Einkauf RHB"},"3753 Erhaltene Boni aus Einkauf RHB"]
[null,3754,{"$f":"+dict!C951","v":"Erhaltene Boni Einkauf RHB 7% Vorst."},"3754 Erhaltene Boni Einkauf RHB 7% Vorst."]
[null,3755,{"$f":"+dict!C952","v":"Erhaltene Boni Einkauf RHB 19% Vorst."},"3755 Erhaltene Boni Einkauf RHB 19% Vorst."]
[null,3760,{"$f":"+dict!C953","v":"Erhaltene Boni 19% Vorsteuer"},"3760 Erhaltene Boni 19% Vorsteuer"]
[null,3769,{"$f":"+dict!C954","v":"Erhaltene Boni"},"3769 Erhaltene Boni"]
[null,3770,{"$f":"+dict!C955","v":"Erhaltene Rabatte"},"3770 Erhaltene Rabatte"]
[null,3780,{"$f":"+dict!C956","v":"Erhaltene Rabatte 7% Vorsteuer"},"3780 Erhaltene Rabatte 7% Vorsteuer"]
[null,3783,{"$f":"+dict!C957","v":"Erhaltene Rabatte aus Einkauf RHB"},"3783 Erhaltene Rabatte aus Einkauf RHB"]
[null,3784,{"$f":"+dict!C958","v":"Erhaltene Rabatte Einkauf RHB 7% Vorst"},"3784 Erhaltene Rabatte Einkauf RHB 7% Vorst"]
[null,3785,{"$f":"+dict!C959","v":"Erhaltene Rabatte Einkauf RHB 19% Vorst"},"3785 Erhaltene Rabatte Einkauf RHB 19% Vorst"]
[null,3788,{"$f":"+dict!C960","v":"Erhaltene Skonti RHB 10,7% Vorsteuer"},"3788 Erhaltene Skonti RHB 10,7% Vorsteuer"]
[null,3789,{"$f":"+dict!C961","v":"Erhaltene Skonti RHB 9,5% Vorsteuer"},"3789 Erhaltene Skonti RHB 9,5% Vorsteuer"]
[null,3790,{"$f":"+dict!C962","v":"Erhaltene Rabatte 19% Vorsteuer"},"3790 Erhaltene Rabatte 19% Vorsteuer"]
[null,3792,{"$f":"+dict!C963","v":"Erh.Skonti RHB letz.Abn.DG 19% Vorst/USt"},{"$f":"+B963&\" \"&C963","v":"3792 Erh.Skonti RHB letz.Abn.DG 19% Vorst/USt"}]
[null,3793,{"$f":"+dict!C964","v":"Erh.Skonti Waren DG letz.Abn.19%VoSt/USt"},"3793 Erh.Skonti Waren DG letz.Abn.19%VoSt/USt"]
[null,3794,{"$f":"+dict!C965","v":"Erhaltene Skonti 5,5% Vorsteuer"},"3794 Erhaltene Skonti 5,5% Vorsteuer"]
[null,3796,{"$f":"+dict!C966","v":"Erhaltene Skonti 10,7% Vorsteuer"},"3796 Erhaltene Skonti 10,7% Vorsteuer"]
[null,3797,{"$f":"+dict!C967","v":"Erhaltene Skonti 9,5% Vorsteuer"},"3797 Erhaltene Skonti 9,5% Vorsteuer"]
[null,3798,{"$f":"+dict!C968","v":"Erhaltene Skonti RHB 5,5% Vorsteuer"},"3798 Erhaltene Skonti RHB 5,5% Vorsteuer"]
[null,3800,{"$f":"+dict!C969","v":"Bezugsnebenkosten"},"3800 Bezugsnebenkosten"]
[null,3830,{"$f":"+dict!C970","v":"Leergut"},"3830 Leergut"]
[null,3850,{"$f":"+dict!C971","v":"Zölle und Einfuhrabgaben"},"3850 Zölle und Einfuhrabgaben"]
[null,3950,{"$f":"+dict!C972","v":"Bestandsveränderungen Waren"},"3950 Bestandsveränderungen Waren"]
[null,3955,{"$f":"+dict!C973","v":"Bestandsveränderungen RHB"},"3955 Bestandsveränderungen RHB"]
[null,3960,{"$f":"+dict!C974","v":"Bestandsveränderung RHB-Stoffe / Waren"},"3960 Bestandsveränderung RHB-Stoffe / Waren"]
[null,3970,{"$f":"+dict!C975","v":"Bestand Roh-,Hilfs- und Betriebsstoffe"},"3970 Bestand Roh-,Hilfs- und Betriebsstoffe"]
[null,3980,{"$f":"+dict!C976","v":"Bestand Waren"},"3980 Bestand Waren"]
[null,3990,{"$f":"+dict!C977","v":"Verrechnete Stoffkosten"},"3990 Verrechnete Stoffkosten"]
[null,4000,{"$f":"+dict!C978","v":"Material- und Stoffverbrauch"},"4000 Material- und Stoffverbrauch"]
[null,4100,{"$f":"+dict!C979","v":"Löhne und Gehälter"},"4100 Löhne und Gehälter"]
[null,4110,{"$f":"+dict!C980","v":"Löhne"},"4110 Löhne"]
[null,4120,{"$f":"+dict!C981","v":"Gehälter"},"4120 Gehälter"]
[null,4124,{"$f":"+dict!C982","v":"Geschäftsführergehälter GmbH-Gesells."},"4124 Geschäftsführergehälter GmbH-Gesells."]
[null,4125,{"$f":"+dict!C983","v":"Ehegattengehalt"},"4125 Ehegattengehalt"]
[null,4126,{"$f":"+dict!C984","v":"Tantiemen Gesellschafter-Geschäftsf."},"4126 Tantiemen Gesellschafter-Geschäftsf."]
[null,4127,{"$f":"+dict!C985","v":"Geschäftsführergehälter"},"4127 Geschäftsführergehälter"]
[null,4128,{"$f":"+dict!C986","v":"Vergütung angest. Mituntern. § 15 EStG"},"4128 Vergütung angest. Mituntern. § 15 EStG"]
[null,4129,{"$f":"+dict!C987","v":"Tantiemen Arbeitnehmer"},"4129 Tantiemen Arbeitnehmer"]
[null,4130,{"$f":"+dict!C988","v":"Gesetzliche Sozialaufwendungen"},"4130 Gesetzliche Sozialaufwendungen"]
[null,4137,{"$f":"+dict!C989","v":"Ges. soz. Aufwendg. Mituntern. §15 EStG"},"4137 Ges. soz. Aufwendg. Mituntern. §15 EStG"]
[null,4138,{"$f":"+dict!C990","v":"Beiträge zur Berufsgenossenschaft"},"4138 Beiträge zur Berufsgenossenschaft"]
[null,4139,{"$f":"+dict!C991","v":"Ausgleichsabgabe n.d.SchwerbehindertenG."},"4139 Ausgleichsabgabe n.d.SchwerbehindertenG."]
[null,4140,{"$f":"+dict!C992","v":"Freiwillige soziale Aufwendung. LSt-frei"},"4140 Freiwillige soziale Aufwendung. LSt-frei"]
[null,4141,{"$f":"+dict!C993","v":"Sonstige soziale Abgaben"},"4141 Sonstige soziale Abgaben"]
[null,4144,{"$f":"+dict!C994","v":"Soziale Abgaben für Minijobber"},"4144 Soziale Abgaben für Minijobber"]
[null,4145,{"$f":"+dict!C995","v":"Freiwillige soziale Aufwendung. LSt-pfl."},"4145 Freiwillige soziale Aufwendung. LSt-pfl."]
[null,4146,{"$f":"+dict!C996","v":"Freiwillige Zuwendungen an Minijobber"},"4146 Freiwillige Zuwendungen an Minijobber"]
[null,4147,{"$f":"+dict!C997","v":"Freiwillige Zuwendungen an Ges.er-GF"},"4147 Freiwillige Zuwendungen an Ges.er-GF"]
[null,4148,{"$f":"+dict!C998","v":"Freiwillige Zuwend. Mituntern. § 15 EStG"},"4148 Freiwillige Zuwend. Mituntern. § 15 EStG"]
[null,4149,{"$f":"+dict!C999","v":"Pauschale Steuer auf sonstige Bezüge"},"4149 Pauschale Steuer auf sonstige Bezüge"]
[null,4150,{"$f":"+dict!C1000","v":"Krankengeldzuschüsse"},"4150 Krankengeldzuschüsse"]
[null,4151,{"$f":"+dict!C1001","v":"Sachzuwend., Dienstleistungen Minijob"},"4151 Sachzuwend., Dienstleistungen Minijob"]
[null,4152,{"$f":"+dict!C1002","v":"Sachzuwendungen und Dienstleistg. an AN"},"4152 Sachzuwendungen und Dienstleistg. an AN"]
[null,4153,{"$f":"+dict!C1003","v":"Sachzuwend., Dienstleistungen Ges.er-GF"},"4153 Sachzuwend., Dienstleistungen Ges.er-GF"]
[null,4154,{"$f":"+dict!C1004","v":"Sachzuwendg, Dienstleistg. MU §15 EStG"},"4154 Sachzuwendg, Dienstleistg. MU §15 EStG"]
[null,4155,{"$f":"+dict!C1005","v":"Zuschüsse Agenturen für Arbeit"},"4155 Zuschüsse Agenturen für Arbeit"]
[null,4156,{"$f":"+dict!C1006","v":"Aufwendung Veränderung Urlaubsrückst."},"4156 Aufwendung Veränderung Urlaubsrückst."]
[null,4157,{"$f":"+dict!C1007","v":"Aufwendung Urlaubsrückstellg Ges.er-GF"},"4157 Aufwendung Urlaubsrückstellg Ges.er-GF"]
[null,4158,{"$f":"+dict!C1008","v":"Aufwendung Urlaubsrückst. MU § 15 EStG"},"4158 Aufwendung Urlaubsrückst. MU § 15 EStG"]
[null,4159,{"$f":"+dict!C1009","v":"Aufwendung Urlaubsrückst. Minijobber"},"4159 Aufwendung Urlaubsrückst. Minijobber"]
[null,4160,{"$f":"+dict!C1010","v":"Versorgungskassen"},"4160 Versorgungskassen"]
[null,4165,{"$f":"+dict!C1011","v":"Aufwendungen für Altersversorgung"},"4165 Aufwendungen für Altersversorgung"]
[null,4166,{"$f":"+dict!C1012","v":"Aufwendungen Altersversorgung Ges.er-GF"},"4166 Aufwendungen Altersversorgung Ges.er-GF"]
[null,4167,{"$f":"+dict!C1013","v":"Pauschale Steuer für Versicherungen"},"4167 Pauschale Steuer für Versicherungen"]
[null,4168,{"$f":"+dict!C1014","v":"Aufwend. Altersvers. Mituntern. §15 EStG"},"4168 Aufwend. Altersvers. Mituntern. §15 EStG"]
[null,4169,{"$f":"+dict!C1015","v":"Aufwendungen für Unterstützung"},"4169 Aufwendungen für Unterstützung"]
[null,4170,{"$f":"+dict!C1016","v":"Vermögenswirksame Leistungen"},"4170 Vermögenswirksame Leistungen"]
[null,4175,{"$f":"+dict!C1017","v":"Fahrtkostenerstatt. Whg./Arbeitsstätte"},"4175 Fahrtkostenerstatt. Whg./Arbeitsstätte"]
[null,4180,{"$f":"+dict!C1018","v":"Bedienungsgelder"},"4180 Bedienungsgelder"]
[null,4190,{"$f":"+dict!C1019","v":"Aushilfslöhne"},"4190 Aushilfslöhne"]
[null,4194,{"$f":"+dict!C1020","v":"Pauschale Steuer für Minijobber"},"4194 Pauschale Steuer für Minijobber"]
[null,4195,{"$f":"+dict!C1021","v":"Löhne für Minijobs"},"4195 Löhne für Minijobs"]
[null,4196,{"$f":"+dict!C1022","v":"Pauschale Steuer für Gesellschafter-GF"},"4196 Pauschale Steuer für Gesellschafter-GF"]
[null,4197,{"$f":"+dict!C1023","v":"Pauschale Steuer f. Mituntern. § 15 EStG"},"4197 Pauschale Steuer f. Mituntern. § 15 EStG"]
[null,4198,{"$f":"+dict!C1024","v":"Pauschale Steuer für Arbeitnehmer"},"4198 Pauschale Steuer für Arbeitnehmer"]
[null,4199,{"$f":"+dict!C1025","v":"Pauschale Steuer für Aushilfen"},"4199 Pauschale Steuer für Aushilfen"]
[null,4200,{"$f":"+dict!C1026","v":"Raumkosten"},"4200 Raumkosten"]
[null,4210,{"$f":"+dict!C1027","v":"Miete, unbewegliche Wirtschaftsgüter"},{"$f":"+B1027&\" \"&C1027","v":"4210 Miete, unbewegliche Wirtschaftsgüter"}]
[null,4211,{"$f":"+dict!C1028","v":"Aufwendungen für unbewegliche WG, GewSt"},"4211 Aufwendungen für unbewegliche WG, GewSt"]
[null,4212,{"$f":"+dict!C1029","v":"Miete/Aufw. doppelte Haushaltsführ. UN"},"4212 Miete/Aufw. doppelte Haushaltsführ. UN"]
[null,4215,{"$f":"+dict!C1030","v":"Leasing, unbewegliche Wirtschaftsgüter"},"4215 Leasing, unbewegliche Wirtschaftsgüter"]
[null,4219,{"$f":"+dict!C1031","v":"Vergütung Mitunter Miete unbew.WG(PersG)"},"4219 Vergütung Mitunter Miete unbew.WG(PersG)"]
[null,4220,{"$f":"+dict!C1032","v":"Pacht, unbewegliche Wirtschaftsgüter"},"4220 Pacht, unbewegliche Wirtschaftsgüter"]
[null,4222,{"$f":"+dict!C1033","v":"Vergütung Ges.er Miete,Pacht unbew.WG"},"4222 Vergütung Ges.er Miete,Pacht unbew.WG"]
[null,4228,{"$f":"+dict!C1034","v":"Miet- und Pachtnebenkosten"},"4228 Miet- und Pachtnebenkosten"]
[null,4229,{"$f":"+dict!C1035","v":"Pacht unbewegl. WG MU § 15 EStG"},"4229 Pacht unbewegl. WG MU § 15 EStG"]
[null,4230,{"$f":"+dict!C1036","v":"Heizung"},"4230 Heizung"]
[null,4240,{"$f":"+dict!C1037","v":"Gas, Strom, Wasser"},"4240 Gas, Strom, Wasser"]
[null,4250,{"$f":"+dict!C1038","v":"Reinigung"},"4250 Reinigung"]
[null,4260,{"$f":"+dict!C1039","v":"Instandhaltung betrieblicher Räume"},"4260 Instandhaltung betrieblicher Räume"]
[null,4270,{"$f":"+dict!C1040","v":"Abgaben betrieblich genutzt. Grundbesitz"},"4270 Abgaben betrieblich genutzt. Grundbesitz"]
[null,4280,{"$f":"+dict!C1041","v":"Sonstige Raumkosten"},"4280 Sonstige Raumkosten"]
[null,4288,{"$f":"+dict!C1042","v":"Aufwendung. Arbeitszimmer, abz. Anteil"},"4288 Aufwendung. Arbeitszimmer, abz. Anteil"]
[null,4289,{"$f":"+dict!C1043","v":"Aufwendung. Arbeitszimmer n.abz. Anteil"},"4289 Aufwendung. Arbeitszimmer n.abz. Anteil"]
[null,4290,{"$f":"+dict!C1044","v":"Grundstücksaufwendungen, betrieblich"},"4290 Grundstücksaufwendungen, betrieblich"]
[null,4300,{"$f":"+dict!C1045","v":"Nicht abziehb. VoSt (so betr Aufwand)"},"4300 Nicht abziehb. VoSt (so betr Aufwand)"]
[null,4301,{"$f":"+dict!C1046","v":"Nicht abziehb. VoSt 7% (so betr Aufwand)"},"4301 Nicht abziehb. VoSt 7% (so betr Aufwand)"]
[null,4306,{"$f":"+dict!C1047","v":"Nicht abziehb. VoSt 19% (so betr Aufw)"},"4306 Nicht abziehb. VoSt 19% (so betr Aufw)"]
[null,4320,{"$f":"+dict!C1048","v":"Gewerbesteuer"},"4320 Gewerbesteuer"]
[null,4340,{"$f":"+dict!C1049","v":"Sonstige Betriebssteuern"},"4340 Sonstige Betriebssteuern"]
[null,4350,{"$f":"+dict!C1050","v":"Verbrauchsteuer (sonstige Steuern)"},"4350 Verbrauchsteuer (sonstige Steuern)"]
[null,4355,{"$f":"+dict!C1051","v":"Ökosteuer"},"4355 Ökosteuer"]
[null,4360,{"$f":"+dict!C1052","v":"Versicherungen"},"4360 Versicherungen"]
[null,4366,{"$f":"+dict!C1053","v":"Versicherung für Gebäude"},"4366 Versicherung für Gebäude"]
[null,4370,{"$f":"+dict!C1054","v":"Prämie Rückdeckung f. Versorgungsleistg"},"4370 Prämie Rückdeckung f. Versorgungsleistg"]
[null,4380,{"$f":"+dict!C1055","v":"Beiträge"},"4380 Beiträge"]
[null,4390,{"$f":"+dict!C1056","v":"Sonstige Abgaben"},"4390 Sonstige Abgaben"]
[null,4396,{"$f":"+dict!C1057","v":"Abzugsf.Verspätungszuschlag/Zwangsgeld"},"4396 Abzugsf.Verspätungszuschlag/Zwangsgeld"]
[null,4397,{"$f":"+dict!C1058","v":"Nicht abzf.Verspät.zuschlag/Zwangsgeld"},"4397 Nicht abzf.Verspät.zuschlag/Zwangsgeld"]
[null,4500,{"$f":"+dict!C1059","v":"Fahrzeugkosten"},"4500 Fahrzeugkosten"]
[null,4510,{"$f":"+dict!C1060","v":"Kfz-Steuern"},"4510 Kfz-Steuern"]
[null,4520,{"$f":"+dict!C1061","v":"Kfz-Versicherungen"},"4520 Kfz-Versicherungen"]
[null,4530,{"$f":"+dict!C1062","v":"Laufende Kfz-Betriebskosten"},"4530 Laufende Kfz-Betriebskosten"]
[null,4540,{"$f":"+dict!C1063","v":"Kfz-Reparaturen"},"4540 Kfz-Reparaturen"]
[null,4550,{"$f":"+dict!C1064","v":"Garagenmieten"},"4550 Garagenmieten"]
[null,4560,{"$f":"+dict!C1065","v":"Mautgebühren"},"4560 Mautgebühren"]
[null,4570,{"$f":"+dict!C1066","v":"Mietleasing Kfz"},"4570 Mietleasing Kfz"]
[null,4575,{"$f":"+dict!C1067","v":"Mietleasing Elektrofahrzeuge"},"4575 Mietleasing Elektrofahrzeuge"]
[null,4580,{"$f":"+dict!C1068","v":"Sonstige Kfz-Kosten"},"4580 Sonstige Kfz-Kosten"]
[null,4590,{"$f":"+dict!C1069","v":"Kfz-Kosten betriebl.Nutzung Kfz im PV"},"4590 Kfz-Kosten betriebl.Nutzung Kfz im PV"]
[null,4595,{"$f":"+dict!C1070","v":"Fremdfahrzeugkosten"},"4595 Fremdfahrzeugkosten"]
[null,4600,{"$f":"+dict!C1071","v":"Werbekosten"},"4600 Werbekosten"]
[null,4605,{"$f":"+dict!C1072","v":"Streuartikel"},"4605 Streuartikel"]
[null,4630,{"$f":"+dict!C1073","v":"Geschenke abzugsfähig ohne § 37b EStG"},"4630 Geschenke abzugsfähig ohne § 37b EStG"]
[null,4631,{"$f":"+dict!C1074","v":"Geschenke abzugsfähig mit § 37b EStG"},"4631 Geschenke abzugsfähig mit § 37b EStG"]
[null,4632,{"$f":"+dict!C1075","v":"Pausch. Steuer Geschenke/Zuwend. abz."},"4632 Pausch. Steuer Geschenke/Zuwend. abz."]
[null,4635,{"$f":"+dict!C1076","v":"Geschenke n. abzugsfähig ohne §37b EStG"},"4635 Geschenke n. abzugsfähig ohne §37b EStG"]
[null,4636,{"$f":"+dict!C1077","v":"Geschenke n. abzugsfähig mit § 37b EStG"},"4636 Geschenke n. abzugsfähig mit § 37b EStG"]
[null,4637,{"$f":"+dict!C1078","v":"Pausch. Steuer Geschenke/Zuwend. n.abz."},"4637 Pausch. Steuer Geschenke/Zuwend. n.abz."]
[null,4638,{"$f":"+dict!C1079","v":"Geschenke ausschl.betrieblich genutzt"},"4638 Geschenke ausschl.betrieblich genutzt"]
[null,4639,{"$f":"+dict!C1080","v":"Zugaben mit § 37b EStG"},"4639 Zugaben mit § 37b EStG"]
[null,4640,{"$f":"+dict!C1081","v":"Repräsentationskosten"},"4640 Repräsentationskosten"]
[null,4650,{"$f":"+dict!C1082","v":"Bewirtungskosten"},"4650 Bewirtungskosten"]
[null,4651,{"$f":"+dict!C1083","v":"Eingeschr. abziehb.BA, abz. Anteil"},"4651 Eingeschr. abziehb.BA, abz. Anteil"]
[null,4652,{"$f":"+dict!C1084","v":"Eingeschr. abziehb.BA, n. abz. Anteil"},"4652 Eingeschr. abziehb.BA, n. abz. Anteil"]
[null,4653,{"$f":"+dict!C1085","v":"Aufmerksamkeiten"},"4653 Aufmerksamkeiten"]
[null,4654,{"$f":"+dict!C1086","v":"Nicht abzugsfähige Bewirtungskosten"},"4654 Nicht abzugsfähige Bewirtungskosten"]
[null,4655,{"$f":"+dict!C1087","v":"Nicht abzugsfähige Betriebsausgaben"},"4655 Nicht abzugsfähige Betriebsausgaben"]
[null,4660,{"$f":"+dict!C1088","v":"Reisekosten Arbeitnehmer"},"4660 Reisekosten Arbeitnehmer"]
[null,4663,{"$f":"+dict!C1089","v":"Reisekosten Arbeitnehmer, Fahrtkosten"},"4663 Reisekosten Arbeitnehmer, Fahrtkosten"]
[null,4664,{"$f":"+dict!C1090","v":"Reisekosten AN Verpfleg.mehraufwand"},"4664 Reisekosten AN Verpfleg.mehraufwand"]
[null,4666,{"$f":"+dict!C1091","v":"Reisekosten AN Übernachtungsaufwand"},{"$f":"+B1091&\" \"&C1091","v":"4666 Reisekosten AN Übernachtungsaufwand"}]
[null,4668,{"$f":"+dict!C1092","v":"Kilometergelderstattung Arbeitnehmer"},"4668 Kilometergelderstattung Arbeitnehmer"]
[null,4670,{"$f":"+dict!C1093","v":"Reisekosten Unternehmer"},"4670 Reisekosten Unternehmer"]
[null,4672,{"$f":"+dict!C1094","v":"Reisekosten Unternehmer, n.abz.Anteil"},"4672 Reisekosten Unternehmer, n.abz.Anteil"]
[null,4673,{"$f":"+dict!C1095","v":"Reisekosten Unternehmer, Fahrtkosten"},"4673 Reisekosten Unternehmer, Fahrtkosten"]
[null,4674,{"$f":"+dict!C1096","v":"Reisekosten UN Verpfleg.mehraufwand"},"4674 Reisekosten UN Verpfleg.mehraufwand"]
[null,4676,{"$f":"+dict!C1097","v":"Reisekosten UN Übernacht./Nebenkost"},"4676 Reisekosten UN Übernacht./Nebenkost"]
[null,4678,{"$f":"+dict!C1098","v":"Fahrten Wohng./Betrieb/Familie, abz."},"4678 Fahrten Wohng./Betrieb/Familie, abz."]
[null,4679,{"$f":"+dict!C1099","v":"Fahrten Wohng./Betrieb/Familie, n.abz"},"4679 Fahrten Wohng./Betrieb/Familie, n.abz"]
[null,4680,{"$f":"+dict!C1100","v":"Fahrten Wohng./Betrieb/Familie, Haben"},"4680 Fahrten Wohng./Betrieb/Familie, Haben"]
[null,4681,{"$f":"+dict!C1101","v":"Verpfl.Mehraufwend. dopp. Haushaltsf. UN"},"4681 Verpfl.Mehraufwend. dopp. Haushaltsf. UN"]
[null,4700,{"$f":"+dict!C1102","v":"Kosten Warenabgabe"},"4700 Kosten Warenabgabe"]
[null,4710,{"$f":"+dict!C1103","v":"Verpackungsmaterial"},"4710 Verpackungsmaterial"]
[null,4730,{"$f":"+dict!C1104","v":"Ausgangsfrachten"},"4730 Ausgangsfrachten"]
[null,4750,{"$f":"+dict!C1105","v":"Transportversicherungen"},"4750 Transportversicherungen"]
[null,4760,{"$f":"+dict!C1106","v":"Verkaufsprovisionen"},"4760 Verkaufsprovisionen"]
[null,4780,{"$f":"+dict!C1107","v":"Fremdarbeiten (Vertrieb)"},"4780 Fremdarbeiten (Vertrieb)"]
[null,4790,{"$f":"+dict!C1108","v":"Aufwand für Gewährleistungen"},"4790 Aufwand für Gewährleistungen"]
[null,4800,{"$f":"+dict!C1109","v":"Reparatur/Instandh. Anlagen u. Maschinen"},"4800 Reparatur/Instandh. Anlagen u. Maschinen"]
[null,4801,{"$f":"+dict!C1110","v":"Reparatur u.Instandhaltung von Bauten"},"4801 Reparatur u.Instandhaltung von Bauten"]
[null,4805,{"$f":"+dict!C1111","v":"Reparatur/Instandh.v.and.Anlagen u. BGA"},"4805 Reparatur/Instandh.v.and.Anlagen u. BGA"]
[null,4806,{"$f":"+dict!C1112","v":"Wartungskosten für Hard- und Software"},"4806 Wartungskosten für Hard- und Software"]
[null,4808,{"$f":"+dict!C1113","v":"Zuführung zu Aufwandsrückstellungen"},"4808 Zuführung zu Aufwandsrückstellungen"]
[null,4809,{"$f":"+dict!C1114","v":"Sonstige Reparaturen u.Instandhaltungen"},"4809 Sonstige Reparaturen u.Instandhaltungen"]
[null,4810,{"$f":"+dict!C1115","v":"Mietleasing bewegl. WG techn. Anlagen"},"4810 Mietleasing bewegl. WG techn. Anlagen"]
[null,4815,{"$f":"+dict!C1116","v":"Kaufleasing"},"4815 Kaufleasing"]
[null,4822,{"$f":"+dict!C1117","v":"Abschreibung immaterielle VermG"},"4822 Abschreibung immaterielle VermG"]
[null,4823,{"$f":"+dict!C1118","v":"Abschreibung selbst geschaffene imm. VG"},"4823 Abschreibung selbst geschaffene imm. VG"]
[null,4824,{"$f":"+dict!C1119","v":"Abschr. Geschäfts- oder Firmenwert"},"4824 Abschr. Geschäfts- oder Firmenwert"]
[null,4825,{"$f":"+dict!C1120","v":"Apl. Abschreib. Geschäfts-, Firmenwert"},"4825 Apl. Abschreib. Geschäfts-, Firmenwert"]
[null,4826,{"$f":"+dict!C1121","v":"Apl. Abschreibungen immaterielle VermG"},"4826 Apl. Abschreibungen immaterielle VermG"]
[null,4827,{"$f":"+dict!C1122","v":"Apl. Abschreibung selbst gesch. imm.VG"},"4827 Apl. Abschreibung selbst gesch. imm.VG"]
[null,4830,{"$f":"+dict!C1123","v":"Abschreibungen auf Sachanlagen"},"4830 Abschreibungen auf Sachanlagen"]
[null,4831,{"$f":"+dict!C1124","v":"Abschreibungen auf Gebäude"},"4831 Abschreibungen auf Gebäude"]
[null,4832,{"$f":"+dict!C1125","v":"Abschreibungen auf Kfz"},"4832 Abschreibungen auf Kfz"]
[null,4833,{"$f":"+dict!C1126","v":"Abschreibung Arbeitszimmer"},"4833 Abschreibung Arbeitszimmer"]
[null,4840,{"$f":"+dict!C1127","v":"Apl. Abschreibungen auf Sachanlagen"},"4840 Apl. Abschreibungen auf Sachanlagen"]
[null,4841,{"$f":"+dict!C1128","v":"Außergewöhnliche Abschreibung Gebäude"},"4841 Außergewöhnliche Abschreibung Gebäude"]
[null,4842,{"$f":"+dict!C1129","v":"Außergewöhnliche Abschreibung auf Kfz"},"4842 Außergewöhnliche Abschreibung auf Kfz"]
[null,4843,{"$f":"+dict!C1130","v":"Außergewöhnliche Abschreibung so. WG"},"4843 Außergewöhnliche Abschreibung so. WG"]
[null,4850,{"$f":"+dict!C1131","v":"Abschreib.Sachanlagen/stl. So-Vorschr."},"4850 Abschreib.Sachanlagen/stl. So-Vorschr."]
[null,4851,{"$f":"+dict!C1132","v":"Sonderabschr. § 7g (5) EStG ohne Kfz"},"4851 Sonderabschr. § 7g (5) EStG ohne Kfz"]
[null,4852,{"$f":"+dict!C1133","v":"Sonderabschr. § 7g (5) EStG für Kfz"},"4852 Sonderabschr. § 7g (5) EStG für Kfz"]
[null,4853,{"$f":"+dict!C1134","v":"Kürzung AHK § 7g (2) EStG ohne Kfz"},"4853 Kürzung AHK § 7g (2) EStG ohne Kfz"]
[null,4854,{"$f":"+dict!C1135","v":"Kürzung AHK § 7g (2) EStG für Kfz"},"4854 Kürzung AHK § 7g (2) EStG für Kfz"]
[null,4855,{"$f":"+dict!C1136","v":"Sofortabschreibung GWG"},"4855 Sofortabschreibung GWG"]
[null,4856,{"$f":"+dict!C1137","v":"Sonderabschreibungen nach § 7b EStG"},"4856 Sonderabschreibungen nach § 7b EStG"]
[null,4859,{"$f":"+dict!C1138","v":"Abzugsbetrag nach § 6b EStG"},"4859 Abzugsbetrag nach § 6b EStG"]
[null,4860,{"$f":"+dict!C1139","v":"Abschreibungen auf aktivierte GWG"},"4860 Abschreibungen auf aktivierte GWG"]
[null,4862,{"$f":"+dict!C1140","v":"Abschreibungen auf WG Sammelposten"},"4862 Abschreibungen auf WG Sammelposten"]
[null,4865,{"$f":"+dict!C1141","v":"Apl. Abschreibungen auf aktivierte GWG"},"4865 Apl. Abschreibungen auf aktivierte GWG"]
[null,4866,{"$f":"+dict!C1142","v":"Abschr. Finanzanlagen (n. dauerhaft)"},"4866 Abschr. Finanzanlagen (n. dauerhaft)"]
[null,4870,{"$f":"+dict!C1143","v":"Abschreibung Finanzanlagen (dauerhaft)"},"4870 Abschreibung Finanzanlagen (dauerhaft)"]
[null,4871,{"$f":"+dict!C1144","v":"Abschr. Finanzanl., zT.n.abz.(dauerhaft)"},"4871 Abschr. Finanzanl., zT.n.abz.(dauerhaft)"]
[null,4872,{"$f":"+dict!C1145","v":"Verlustanteile Mitunternehmerschaften"},"4872 Verlustanteile Mitunternehmerschaften"]
[null,4873,{"$f":"+dict!C1146","v":"AfA Finanzanlagen § 6b EStG z.T. n.abz."},"4873 AfA Finanzanlagen § 6b EStG z.T. n.abz."]
[null,4874,{"$f":"+dict!C1147","v":"Abschreibung Finanzanlagen § 6b EStG"},"4874 Abschreibung Finanzanlagen § 6b EStG"]
[null,4875,{"$f":"+dict!C1148","v":"Abschreibungen Wertpapiere des UV"},"4875 Abschreibungen Wertpapiere des UV"]
[null,4876,{"$f":"+dict!C1149","v":"Abschreibungen Wertpap. UV z.T. n.abz."},"4876 Abschreibungen Wertpap. UV z.T. n.abz."]
[null,4877,{"$f":"+dict!C1150","v":"Abschreibungen Finanzanlagen, verb.UN"},"4877 Abschreibungen Finanzanlagen, verb.UN"]
[null,4878,{"$f":"+dict!C1151","v":"Abschreibungen auf WP des UV, verb. UN"},"4878 Abschreibungen auf WP des UV, verb. UN"]
[null,4880,{"$f":"+dict!C1152","v":"Abschr. sonst. VG des UV (unübl.Höhe)"},"4880 Abschr. sonst. VG des UV (unübl.Höhe)"]
[null,4882,{"$f":"+dict!C1153","v":"Steuerr. Abschr. auf UV (unübliche Höhe)"},"4882 Steuerr. Abschr. auf UV (unübliche Höhe)"]
[null,4886,{"$f":"+dict!C1154","v":"AfA UV außer Vorr Wertp UV (übl. Höhe)"},"4886 AfA UV außer Vorr Wertp UV (übl. Höhe)"]
[null,4887,{"$f":"+dict!C1155","v":"Steuerr AfA UV auß Vorr Wertp (übl Höhe)"},{"$f":"+B1155&\" \"&C1155","v":"4887 Steuerr AfA UV auß Vorr Wertp (übl Höhe)"}]
[null,4892,{"$f":"+dict!C1156","v":"Abschreibungen RHB/Waren, unüblich hoch"},"4892 Abschreibungen RHB/Waren, unüblich hoch"]
[null,4893,{"$f":"+dict!C1157","v":"Abschr. fertige, unfert. EZ, unübl.hoch"},"4893 Abschr. fertige, unfert. EZ, unübl.hoch"]
[null,4900,{"$f":"+dict!C1158","v":"Sonstige betriebliche Aufwendungen"},"4900 Sonstige betriebliche Aufwendungen"]
[null,4902,{"$f":"+dict!C1159","v":"Interimskonto Vorsteuervergütung"},"4902 Interimskonto Vorsteuervergütung"]
[null,4905,{"$f":"+dict!C1160","v":"Sonstige betriebl.u.regelm.Aufwendungen"},"4905 Sonstige betriebl.u.regelm.Aufwendungen"]
[null,4909,{"$f":"+dict!C1161","v":"Fremdleistungen und Fremdarbeiten"},"4909 Fremdleistungen und Fremdarbeiten"]
[null,4910,{"$f":"+dict!C1162","v":"Porto"},"4910 Porto"]
[null,4920,{"$f":"+dict!C1163","v":"Telefon"},"4920 Telefon"]
[null,4921,{"$f":"+dict!C1164","v":"Handy"},"4921 Handy"]
[null,4923,{"$f":"+dict!C1165","v":"Domainkosten"},"4923 Domainkosten"]
[null,4924,{"$f":"+dict!C1166","v":"Internetserver"},"4924 Internetserver"]
[null,4925,{"$f":"+dict!C1167","v":"Telefax und Internetkosten"},"4925 Telefax und Internetkosten"]
[null,4930,{"$f":"+dict!C1168","v":"Bürobedarf"},"4930 Bürobedarf"]
[null,4940,{"$f":"+dict!C1169","v":"Zeitschriften, Bücher (Fachliteratur)"},"4940 Zeitschriften, Bücher (Fachliteratur)"]
[null,4945,{"$f":"+dict!C1170","v":"Fortbildungskosten"},"4945 Fortbildungskosten"]
[null,4946,{"$f":"+dict!C1171","v":"Freiwillige Sozialleistungen"},"4946 Freiwillige Sozialleistungen"]
[null,4948,{"$f":"+dict!C1172","v":"Vergütungen an Mitunternehmer §15 EStG"},"4948 Vergütungen an Mitunternehmer §15 EStG"]
[null,4949,{"$f":"+dict!C1173","v":"Haftungsvergütung MU § 15 EStG"},"4949 Haftungsvergütung MU § 15 EStG"]
[null,4950,{"$f":"+dict!C1174","v":"Rechts- und Beratungskosten"},"4950 Rechts- und Beratungskosten"]
[null,4955,{"$f":"+dict!C1175","v":"Buchführungskosten"},"4955 Buchführungskosten"]
[null,4957,{"$f":"+dict!C1176","v":"Abschluss- und Prüfungskosten"},"4957 Abschluss- und Prüfungskosten"]
[null,4958,{"$f":"+dict!C1177","v":"Vergütung Ges.er Miete, Pacht bew. WG"},"4958 Vergütung Ges.er Miete, Pacht bew. WG"]
[null,4959,{"$f":"+dict!C1178","v":"Miete, Pacht bewegl.WG MU § 15 EStG"},"4959 Miete, Pacht bewegl.WG MU § 15 EStG"]
[null,4960,{"$f":"+dict!C1179","v":"Mieten für Einrichtungen bewegliche WG"},"4960 Mieten für Einrichtungen bewegliche WG"]
[null,4961,{"$f":"+dict!C1180","v":"Pacht (bewegliche Wirtschaftsgüter)"},"4961 Pacht (bewegliche Wirtschaftsgüter)"]
[null,4963,{"$f":"+dict!C1181","v":"Aufwendungen für bewegliche WG, GewSt"},"4963 Aufwendungen für bewegliche WG, GewSt"]
[null,4964,{"$f":"+dict!C1182","v":"Aufwendungen für Lizenzen, Konzessionen"},"4964 Aufwendungen für Lizenzen, Konzessionen"]
[null,4965,{"$f":"+dict!C1183","v":"Mietleasing bewegl. WG Betriebsausstatt."},"4965 Mietleasing bewegl. WG Betriebsausstatt."]
[null,4969,{"$f":"+dict!C1184","v":"Aufwand Abraum-/Abfallbeseitigung"},"4969 Aufwand Abraum-/Abfallbeseitigung"]
[null,4970,{"$f":"+dict!C1185","v":"Nebenkosten des Geldverkehrs"},"4970 Nebenkosten des Geldverkehrs"]
[null,4971,{"$f":"+dict!C1186","v":"Verwahrentgelt"},"4971 Verwahrentgelt"]
[null,4975,{"$f":"+dict!C1187","v":"Aufwendg. Anteile KapGes z.T. n. abz."},"4975 Aufwendg. Anteile KapGes z.T. n. abz."]
[null,4976,{"$f":"+dict!C1188","v":"Veräußerungskosten (bei Veräuß.gewinn)"},"4976 Veräußerungskosten (bei Veräuß.gewinn)"]
[null,4977,{"$f":"+dict!C1189","v":"Veräußerungskosten (bei Veräuß.verlust)"},"4977 Veräußerungskosten (bei Veräuß.verlust)"]
[null,4980,{"$f":"+dict!C1190","v":"Sonstiger Betriebsbedarf"},"4980 Sonstiger Betriebsbedarf"]
[null,4984,{"$f":"+dict!C1191","v":"Genossenschaftliche Rückvergütung Mitgl."},"4984 Genossenschaftliche Rückvergütung Mitgl."]
[null,4985,{"$f":"+dict!C1192","v":"Werkzeuge und Kleingeräte"},"4985 Werkzeuge und Kleingeräte"]
[null,4990,{"$f":"+dict!C1193","v":"Kalkulatorischer Unternehmerlohn"},"4990 Kalkulatorischer Unternehmerlohn"]
[null,4991,{"$f":"+dict!C1194","v":"Kalkulatorische Miete und Pacht"},"4991 Kalkulatorische Miete und Pacht"]
[null,4992,{"$f":"+dict!C1195","v":"Kalkulatorische Zinsen"},"4992 Kalkulatorische Zinsen"]
[null,4993,{"$f":"+dict!C1196","v":"Kalkulatorische Abschreibungen"},"4993 Kalkulatorische Abschreibungen"]
[null,4994,{"$f":"+dict!C1197","v":"Kalkulatorische Wagnisse"},"4994 Kalkulatorische Wagnisse"]
[null,4995,{"$f":"+dict!C1198","v":"Kalkulatorischer Lohn, unentgeltl. AN"},"4995 Kalkulatorischer Lohn, unentgeltl. AN"]
[null,4996,{"$f":"+dict!C1199","v":"Herstellungskosten"},"4996 Herstellungskosten"]
[null,4997,{"$f":"+dict!C1200","v":"Verwaltungskosten"},"4997 Verwaltungskosten"]
[null,4998,{"$f":"+dict!C1201","v":"Vertriebskosten"},"4998 Vertriebskosten"]
[null,4999,{"$f":"+dict!C1202","v":"Gegenkonto zu 4996 bis 4998"},"4999 Gegenkonto zu 4996 bis 4998"]
[null,7000,{"$f":"+dict!C1203","v":"Unfertige Erzeugnisse und Leistungen"},"7000 Unfertige Erzeugnisse und Leistungen"]
[null,7050,{"$f":"+dict!C1204","v":"Unfertige Erzeugnisse"},"7050 Unfertige Erzeugnisse"]
[null,7080,{"$f":"+dict!C1205","v":"Unfertige Leistungen"},"7080 Unfertige Leistungen"]
[null,7090,{"$f":"+dict!C1206","v":"In Ausführung befindl. Bauaufträge"},"7090 In Ausführung befindl. Bauaufträge"]
[null,7095,{"$f":"+dict!C1207","v":"In Arbeit befindliche Aufträge"},"7095 In Arbeit befindliche Aufträge"]
[null,7100,{"$f":"+dict!C1208","v":"Fertige Erzeugnisse und Waren"},"7100 Fertige Erzeugnisse und Waren"]
[null,7110,{"$f":"+dict!C1209","v":"Fertige Erzeugnisse"},"7110 Fertige Erzeugnisse"]
[null,7140,{"$f":"+dict!C1210","v":"Waren"},"7140 Waren"]
[null,8000,{"$f":"+dict!C1211","v":"Umsatzerlöse Allemein"},"8000 Umsatzerlöse Allemein"]
[null,8001,{"$f":"+dict!C1212","v":"Umsatzerlöse Software"},"8001 Umsatzerlöse Software"]
[null,8002,{"$f":"+dict!C1213","v":"Umsatzerlöse Customization"},"8002 Umsatzerlöse Customization"]
[null,8003,{"$f":"+dict!C1214","v":"Umsatzerlöse Schulung, Wartung & Support"},"8003 Umsatzerlöse Schulung, Wartung & Support"]
[null,8004,{"$f":"+dict!C1215","v":"Umsatzerlöse Hardware"},"8004 Umsatzerlöse Hardware"]
[null,8005,{"$f":"+dict!C1216","v":"Umsatzerlöse Sonstiges"},"8005 Umsatzerlöse Sonstiges"]
[null,8006,{"$f":"+dict!C1217","v":"Umsatzerlöse"},"8006 Umsatzerlöse"]
[null,8007,{"$f":"+dict!C1218","v":"Umsatzerlöse"},"8007 Umsatzerlöse"]
[null,8008,{"$f":"+dict!C1219","v":"Umsatzerlöse"},{"$f":"+B1219&\" \"&C1219","v":"8008 Umsatzerlöse"}]
[null,8009,{"$f":"+dict!C1220","v":"Umsatzerlöse"},"8009 Umsatzerlöse"]
[null,8100,{"$f":"+dict!C1221","v":"Steuerfreie Umsätze § 4 Nr. 8 ff. UStG"},"8100 Steuerfreie Umsätze § 4 Nr. 8 ff. UStG"]
[null,8105,{"$f":"+dict!C1222","v":"Steuerfreie Umsätze V+V § 4 Nr. 12 UStG"},"8105 Steuerfreie Umsätze V+V § 4 Nr. 12 UStG"]
[null,8110,{"$f":"+dict!C1223","v":"Sonstige steuerfr. Umsätze Inland"},"8110 Sonstige steuerfr. Umsätze Inland"]
[null,8120,{"$f":"+dict!C1224","v":"Steuerfreie Umsätze § 4 Nr. 1a UStG"},"8120 Steuerfreie Umsätze § 4 Nr. 1a UStG"]
[null,8125,{"$f":"+dict!C1225","v":"Steuerfr. EU-Lieferungen § 4 Nr. 1b UStG"},"8125 Steuerfr. EU-Lieferungen § 4 Nr. 1b UStG"]
[null,8130,{"$f":"+dict!C1226","v":"Innergemeinschaftl. Dreiecksgeschäft"},"8130 Innergemeinschaftl. Dreiecksgeschäft"]
[null,8135,{"$f":"+dict!C1227","v":"Steuerfr. EU-Lief.v.Neufahrzg.ohne UStID"},"8135 Steuerfr. EU-Lief.v.Neufahrzg.ohne UStID"]
[null,8140,{"$f":"+dict!C1228","v":"Steuerfreie Umsätze Offshore usw."},"8140 Steuerfreie Umsätze Offshore usw."]
[null,8150,{"$f":"+dict!C1229","v":"Steuerfreie Umsätze § 4 Nr. 2-7 UStG"},"8150 Steuerfreie Umsätze § 4 Nr. 2-7 UStG"]
[null,8160,{"$f":"+dict!C1230","v":"Stfreie Umsätze ohne VoSt-Abzug § 4 UStG"},"8160 Stfreie Umsätze ohne VoSt-Abzug § 4 UStG"]
[null,8165,{"$f":"+dict!C1231","v":"Steuerfreie Umsätze ohne Vorsteuerabzug"},"8165 Steuerfreie Umsätze ohne Vorsteuerabzug"]
[null,8190,{"$f":"+dict!C1232","v":"Erlöse nach § 24 UStG"},"8190 Erlöse nach § 24 UStG"]
[null,8191,{"$f":"+dict!C1233","v":"Umsatzerlöse §§ 25 und 25a UStG 19% USt"},"8191 Umsatzerlöse §§ 25 und 25a UStG 19% USt"]
[null,8193,{"$f":"+dict!C1234","v":"Umsatzerlöse §§ 25 u. 25a UStG ohne USt"},"8193 Umsatzerlöse §§ 25 u. 25a UStG ohne USt"]
[null,8194,{"$f":"+dict!C1235","v":"Umsatzerl.Reiseleist § 25(2) UStG stfrei"},"8194 Umsatzerl.Reiseleist § 25(2) UStG stfrei"]
[null,8195,{"$f":"+dict!C1236","v":"Erlöse Kleinunternehmer § 19 (1) UStG"},"8195 Erlöse Kleinunternehmer § 19 (1) UStG"]
[null,8196,{"$f":"+dict!C1237","v":"Erlöse Geldspielautomaten 19% USt"},"8196 Erlöse Geldspielautomaten 19% USt"]
[null,8200,{"$f":"+dict!C1238","v":"Erlöse"},"8200 Erlöse"]
[null,8300,{"$f":"+dict!C1239","v":"Erlöse 7% USt"},"8300 Erlöse 7% USt"]
[null,8310,{"$f":"+dict!C1240","v":"Erlöse EU-Lieferungen 7% USt"},"8310 Erlöse EU-Lieferungen 7% USt"]
[null,8315,{"$f":"+dict!C1241","v":"Erlöse EU-Lieferungen 19% USt"},"8315 Erlöse EU-Lieferungen 19% USt"]
[null,8320,{"$f":"+dict!C1242","v":"Erl.a.im and.EU-Land stpfl.Lieferungen"},"8320 Erl.a.im and.EU-Land stpfl.Lieferungen"]
[null,8331,{"$f":"+dict!C1243","v":"Erlöse elektr.DL im anderen EU-Land stpf"},"8331 Erlöse elektr.DL im anderen EU-Land stpf"]
[null,8333,{"$f":"+dict!C1244","v":"Erlöse 5% USt"},"8333 Erlöse 5% USt"]
[null,8334,{"$f":"+dict!C1245","v":"Erlöse 7% USt"},"8334 Erlöse 7% USt"]
[null,8335,{"$f":"+dict!C1246","v":"Erlöse a.Lieferungen §13b (2) Nr.10 UStG"},"8335 Erlöse a.Lieferungen §13b (2) Nr.10 UStG"]
[null,8336,{"$f":"+dict!C1247","v":"Nicht steuerbare s. Leistung § 18b UStG"},"8336 Nicht steuerbare s. Leistung § 18b UStG"]
[null,8337,{"$f":"+dict!C1248","v":"Erlöse aus Leistungen nach § 13b UStG"},"8337 Erlöse aus Leistungen nach § 13b UStG"]
[null,8338,{"$f":"+dict!C1249","v":"Nicht steuerbare Umsätze Drittland"},"8338 Nicht steuerbare Umsätze Drittland"]
[null,8339,{"$f":"+dict!C1250","v":"Nicht steuerbare Umsätze EU-Land"},"8339 Nicht steuerbare Umsätze EU-Land"]
[null,8340,{"$f":"+dict!C1251","v":"Erlöse 16% USt"},"8340 Erlöse 16% USt"]
[null,8400,{"$f":"+dict!C1252","v":"Erlöse 19% USt"},"8400 Erlöse 19% USt"]
[null,8401,{"$f":"+dict!C1253","v":"Erlöse 19% USt"},"8401 Erlöse 19% USt"]
[null,8402,{"$f":"+dict!C1254","v":"Erlöse 19% USt"},"8402 Erlöse 19% USt"]
[null,8403,{"$f":"+dict!C1255","v":"Erlöse 19% USt"},"8403 Erlöse 19% USt"]
[null,8404,{"$f":"+dict!C1256","v":"Erlöse 19% USt"},"8404 Erlöse 19% USt"]
[null,8405,{"$f":"+dict!C1257","v":"Erlöse 19% USt"},"8405 Erlöse 19% USt"]
[null,8405,{"$f":"+dict!C1258","v":"Erlöse 19% USt"},"8405 Erlöse 19% USt"]
[null,8406,{"$f":"+dict!C1259","v":"Erlöse 19% USt"},"8406 Erlöse 19% USt"]
[null,8407,{"$f":"+dict!C1260","v":"Erlöse 19% USt"},"8407 Erlöse 19% USt"]
[null,8408,{"$f":"+dict!C1261","v":"Erlöse 19% USt"},"8408 Erlöse 19% USt"]
[null,8409,{"$f":"+dict!C1262","v":"Erlöse 19% USt"},"8409 Erlöse 19% USt"]
[null,8449,{"$f":"+dict!C1263","v":"Erlöse elektr.DL Inland stpf 19% USt"},"8449 Erlöse elektr.DL Inland stpf 19% USt"]
[null,8499,{"$f":"+dict!C1264","v":"Nebenerlöse (Bezug zu Materialaufwand)"},"8499 Nebenerlöse (Bezug zu Materialaufwand)"]
[null,8500,{"$f":"+dict!C1265","v":"Sonderbetriebsein., Tätigkeitsvergütung"},"8500 Sonderbetriebsein., Tätigkeitsvergütung"]
[null,8501,{"$f":"+dict!C1266","v":"Sonderbetriebsein., Miet-/Pachteinnahmen"},"8501 Sonderbetriebsein., Miet-/Pachteinnahmen"]
[null,8502,{"$f":"+dict!C1267","v":"Sonderbetriebsein., Zinseinnahmen"},"8502 Sonderbetriebsein., Zinseinnahmen"]
[null,8503,{"$f":"+dict!C1268","v":"Sonderbetriebsein., Haftungsvergütungen"},"8503 Sonderbetriebsein., Haftungsvergütungen"]
[null,8504,{"$f":"+dict!C1269","v":"Sonderbetriebsein., Pensionszahlungen"},"8504 Sonderbetriebsein., Pensionszahlungen"]
[null,8505,{"$f":"+dict!C1270","v":"Sonstige Sonderbetriebseinnahmen"},"8505 Sonstige Sonderbetriebseinnahmen"]
[null,8510,{"$f":"+dict!C1271","v":"Provisionsumsätze"},"8510 Provisionsumsätze"]
[null,8514,{"$f":"+dict!C1272","v":"Provisionsumsätze, stfr.§4 Nr.8 ff.UStG"},"8514 Provisionsumsätze, stfr.§4 Nr.8 ff.UStG"]
[null,8515,{"$f":"+dict!C1273","v":"Provisionsumsätze, stfrei §4 Nr. 5 UStG"},"8515 Provisionsumsätze, stfrei §4 Nr. 5 UStG"]
[null,8516,{"$f":"+dict!C1274","v":"Provisionsumsätze 7% USt"},"8516 Provisionsumsätze 7% USt"]
[null,8519,{"$f":"+dict!C1275","v":"Provisionsumsätze 19% USt"},"8519 Provisionsumsätze 19% USt"]
[null,8520,{"$f":"+dict!C1276","v":"Erlöse Abfallverwertung"},"8520 Erlöse Abfallverwertung"]
[null,8540,{"$f":"+dict!C1277","v":"Erlöse Leergut"},"8540 Erlöse Leergut"]
[null,8570,{"$f":"+dict!C1278","v":"Provision, sonstige Erträge"},"8570 Provision, sonstige Erträge"]
[null,8574,{"$f":"+dict!C1279","v":"Provision so.Ertr.stfr. § 4 Nr.8 ff UStG"},"8574 Provision so.Ertr.stfr. § 4 Nr.8 ff UStG"]
[null,8575,{"$f":"+dict!C1280","v":"Provision so.Ertr.stfr. § 4 Nr. 5 UStG"},"8575 Provision so.Ertr.stfr. § 4 Nr. 5 UStG"]
[null,8576,{"$f":"+dict!C1281","v":"Provision, sonstige Erträge 7% USt"},"8576 Provision, sonstige Erträge 7% USt"]
[null,8579,{"$f":"+dict!C1282","v":"Provision, sonstige Erträge 19% USt"},"8579 Provision, sonstige Erträge 19% USt"]
[null,8580,{"$f":"+dict!C1283","v":"Stat. Konto Erlöse allgemeiner USt-Satz"},{"$f":"+B1283&\" \"&C1283","v":"8580 Stat. Konto Erlöse allgemeiner USt-Satz"}]
[null,8581,{"$f":"+dict!C1284","v":"Stat. Konto Erlöse ermäßigter USt-Satz"},"8581 Stat. Konto Erlöse ermäßigter USt-Satz"]
[null,8582,{"$f":"+dict!C1285","v":"Stat. Konto Erlöse steuerfr./n. stbar"},"8582 Stat. Konto Erlöse steuerfr./n. stbar"]
[null,8589,{"$f":"+dict!C1286","v":"Gegenkto Aufteilung Erlöse Steuersatz"},"8589 Gegenkto Aufteilung Erlöse Steuersatz"]
[null,8590,{"$f":"+dict!C1287","v":"Verr. sonstige Sachbezüge (keine Waren)"},"8590 Verr. sonstige Sachbezüge (keine Waren)"]
[null,8591,{"$f":"+dict!C1288","v":"Sachbezüge 7% USt (Waren)"},"8591 Sachbezüge 7% USt (Waren)"]
[null,8595,{"$f":"+dict!C1289","v":"Sachbezüge 19% USt (Waren)"},"8595 Sachbezüge 19% USt (Waren)"]
[null,8600,{"$f":"+dict!C1290","v":"Sonst. Erlöse betr. u. regelmäßig"},"8600 Sonst. Erlöse betr. u. regelmäßig"]
[null,8603,{"$f":"+dict!C1291","v":"Sonstige betriebliche Erträge"},"8603 Sonstige betriebliche Erträge"]
[null,8604,{"$f":"+dict!C1292","v":"Erstattete Vorsteuer anderer Länder"},"8604 Erstattete Vorsteuer anderer Länder"]
[null,8605,{"$f":"+dict!C1293","v":"Sonst. Erträge betriebl. und regelmäßig"},"8605 Sonst. Erträge betriebl. und regelmäßig"]
[null,8606,{"$f":"+dict!C1294","v":"Sonstige betriebliche Erträge verbUN"},"8606 Sonstige betriebliche Erträge verbUN"]
[null,8607,{"$f":"+dict!C1295","v":"Andere Nebenerlöse"},"8607 Andere Nebenerlöse"]
[null,8609,{"$f":"+dict!C1296","v":"Sonstige Erträge stfrei §4 Nr.8 ff.UStG"},"8609 Sonstige Erträge stfrei §4 Nr.8 ff.UStG"]
[null,8610,{"$f":"+dict!C1297","v":"Verrechnete sonstige Sachbezüge"},"8610 Verrechnete sonstige Sachbezüge"]
[null,8611,{"$f":"+dict!C1298","v":"Verrech. sonstige Sachbezüge Kfz 19% USt"},"8611 Verrech. sonstige Sachbezüge Kfz 19% USt"]
[null,8613,{"$f":"+dict!C1299","v":"Verrechn. sonstige Sachbezüge 19% USt"},"8613 Verrechn. sonstige Sachbezüge 19% USt"]
[null,8614,{"$f":"+dict!C1300","v":"Verrechn. sonstige Sachbezüge ohne USt"},"8614 Verrechn. sonstige Sachbezüge ohne USt"]
[null,8625,{"$f":"+dict!C1301","v":"Sonst. Erträge betr.u. regelmäßig stfrei"},"8625 Sonst. Erträge betr.u. regelmäßig stfrei"]
[null,8630,{"$f":"+dict!C1302","v":"Sonst. Erträge betriebl., regelm.7% USt"},"8630 Sonst. Erträge betriebl., regelm.7% USt"]
[null,8640,{"$f":"+dict!C1303","v":"Sonst. Erträge betriebl,, regelm.19% USt"},"8640 Sonst. Erträge betriebl,, regelm.19% USt"]
[null,8650,{"$f":"+dict!C1304","v":"Erlöse Zinsen und Diskontspesen"},"8650 Erlöse Zinsen und Diskontspesen"]
[null,8660,{"$f":"+dict!C1305","v":"Erl.Zinsen /Diskontspesen aus verb.UN"},"8660 Erl.Zinsen /Diskontspesen aus verb.UN"]
[null,8700,{"$f":"+dict!C1306","v":"Erlösschmälerungen"},"8700 Erlösschmälerungen"]
[null,8701,{"$f":"+dict!C1307","v":"Erlösschmälerungen stfr.§ 4 Nr.8 ff UStG"},"8701 Erlösschmälerungen stfr.§ 4 Nr.8 ff UStG"]
[null,8702,{"$f":"+dict!C1308","v":"Erlösschmälerungen stfr.§4 Nr. 2-7 UStG"},"8702 Erlösschmälerungen stfr.§4 Nr. 2-7 UStG"]
[null,8703,{"$f":"+dict!C1309","v":"Erlösschmälerungen sonst.stfr. ohne VoSt"},"8703 Erlösschmälerungen sonst.stfr. ohne VoSt"]
[null,8704,{"$f":"+dict!C1310","v":"Erlösschmälerungen sonst.stfr. mit VoSt"},"8704 Erlösschmälerungen sonst.stfr. mit VoSt"]
[null,8705,{"$f":"+dict!C1311","v":"Erlösschmälerungen stfrei §4 Nr.1a UStG"},"8705 Erlösschmälerungen stfrei §4 Nr.1a UStG"]
[null,8706,{"$f":"+dict!C1312","v":"Erlösschm.stfr.Dreiecksg.§ 25b(2,4) UStG"},"8706 Erlösschm.stfr.Dreiecksg.§ 25b(2,4) UStG"]
[null,8710,{"$f":"+dict!C1313","v":"Erlösschmälerungen 7% USt"},"8710 Erlösschmälerungen 7% USt"]
[null,8720,{"$f":"+dict!C1314","v":"Erlösschmälerungen 19% USt"},"8720 Erlösschmälerungen 19% USt"]
[null,8724,{"$f":"+dict!C1315","v":"Erlösschmälerung stfrei innerg.Lieferung"},"8724 Erlösschmälerung stfrei innerg.Lieferung"]
[null,8725,{"$f":"+dict!C1316","v":"Erlösschmälerung EU-Lieferung 7% USt"},"8725 Erlösschmälerung EU-Lieferung 7% USt"]
[null,8726,{"$f":"+dict!C1317","v":"Erlösschmälerung EU-Lieferung 19% USt"},"8726 Erlösschmälerung EU-Lieferung 19% USt"]
[null,8727,{"$f":"+dict!C1318","v":"Erlösschmälg a.i.and.EU-Land stpfl.Liefg"},"8727 Erlösschmälg a.i.and.EU-Land stpfl.Liefg"]
[null,8730,{"$f":"+dict!C1319","v":"Gewährte Skonti"},"8730 Gewährte Skonti"]
[null,8731,{"$f":"+dict!C1320","v":"Gewährte Skonti 7 % USt"},"8731 Gewährte Skonti 7 % USt"]
[null,8732,{"$f":"+dict!C1321","v":"Gewährte Skonti 5 % USt"},"8732 Gewährte Skonti 5 % USt"]
[null,8735,{"$f":"+dict!C1322","v":"Gewährte Skonti 16 % USt"},"8735 Gewährte Skonti 16 % USt"]
[null,8736,{"$f":"+dict!C1323","v":"Gewährte Skonti 19 % USt"},"8736 Gewährte Skonti 19 % USt"]
[null,8738,{"$f":"+dict!C1324","v":"Gew.Skonti Leistg.§ 13b (2) Nr.10 UStG"},"8738 Gew.Skonti Leistg.§ 13b (2) Nr.10 UStG"]
[null,8741,{"$f":"+dict!C1325","v":"Gewährte Skonti Leistungen § 13b UStG"},"8741 Gewährte Skonti Leistungen § 13b UStG"]
[null,8742,{"$f":"+dict!C1326","v":"Gewährte Skonti s. Leistung § 18b UStG"},"8742 Gewährte Skonti s. Leistung § 18b UStG"]
[null,8743,{"$f":"+dict!C1327","v":"Gewährte Skonti stfreie EU-Lieferung"},"8743 Gewährte Skonti stfreie EU-Lieferung"]
[null,8745,{"$f":"+dict!C1328","v":"Gewährte Skonti stpfl. EU-Lieferung"},"8745 Gewährte Skonti stpfl. EU-Lieferung"]
[null,8746,{"$f":"+dict!C1329","v":"Gewährte Skonti EU-Lieferungen 7% USt"},"8746 Gewährte Skonti EU-Lieferungen 7% USt"]
[null,8747,{"$f":"+dict!C1330","v":"Gewährte Skonti EU-Lieferungen 5% USt"},"8747 Gewährte Skonti EU-Lieferungen 5% USt"]
[null,8748,{"$f":"+dict!C1331","v":"Gewährte Skonti EU-Lieferungen 19% USt"},"8748 Gewährte Skonti EU-Lieferungen 19% USt"]
[null,8749,{"$f":"+dict!C1332","v":"Gewährte Skonti EU-Lieferungen 16% USt"},"8749 Gewährte Skonti EU-Lieferungen 16% USt"]
[null,8750,{"$f":"+dict!C1333","v":"Gewährte Boni 7% USt"},"8750 Gewährte Boni 7% USt"]
[null,8760,{"$f":"+dict!C1334","v":"Gewährte Boni 19% USt"},"8760 Gewährte Boni 19% USt"]
[null,8769,{"$f":"+dict!C1335","v":"Gewährte Boni"},"8769 Gewährte Boni"]
[null,8770,{"$f":"+dict!C1336","v":"Gewährte Rabatte"},"8770 Gewährte Rabatte"]
[null,8780,{"$f":"+dict!C1337","v":"Gewährte Rabatte 7 % USt"},"8780 Gewährte Rabatte 7 % USt"]
[null,8790,{"$f":"+dict!C1338","v":"Gewährte Rabatte 19 % USt"},"8790 Gewährte Rabatte 19 % USt"]
[null,8800,{"$f":"+dict!C1339","v":"Erlöse Sachanlageverkäufe Buchverlust"},"8800 Erlöse Sachanlageverkäufe Buchverlust"]
[null,8801,{"$f":"+dict!C1340","v":"Erlöse Sachanlageverkäufe 19% USt, BV"},"8801 Erlöse Sachanlageverkäufe 19% USt, BV"]
[null,8807,{"$f":"+dict!C1341","v":"Erl. Sachanlageverk. § 4 Nr.1a UStG (BV)"},"8807 Erl. Sachanlageverk. § 4 Nr.1a UStG (BV)"]
[null,8808,{"$f":"+dict!C1342","v":"Erl. Sachanlageverk. § 4 Nr.1b UStG (BV)"},"8808 Erl. Sachanlageverk. § 4 Nr.1b UStG (BV)"]
[null,8817,{"$f":"+dict!C1343","v":"Erlöse Verkäufe immaterielle VermG, BV"},"8817 Erlöse Verkäufe immaterielle VermG, BV"]
[null,8818,{"$f":"+dict!C1344","v":"Erlöse Verkäufe Finanzanlagen, BV"},"8818 Erlöse Verkäufe Finanzanlagen, BV"]
[null,8819,{"$f":"+dict!C1345","v":"Erlöse Verkäufe Finanzanl. z.T.stfr,BV"},"8819 Erlöse Verkäufe Finanzanl. z.T.stfr,BV"]
[null,8820,{"$f":"+dict!C1346","v":"Erlöse Sachanlageverkäufe 19% USt, BG"},"8820 Erlöse Sachanlageverkäufe 19% USt, BG"]
[null,8827,{"$f":"+dict!C1347","v":"Erl. Sachanlageverk.§ 4 Nr.1a UStG,Buchg"},{"$f":"+B1347&\" \"&C1347","v":"8827 Erl. Sachanlageverk.§ 4 Nr.1a UStG,Buchg"}]
[null,8828,{"$f":"+dict!C1348","v":"Erl. Sachanlageverk.§ 4 Nr.1b UStG,Buchg"},"8828 Erl. Sachanlageverk.§ 4 Nr.1b UStG,Buchg"]
[null,8829,{"$f":"+dict!C1349","v":"Erlöse Sachanlageverkäufe Buchgewinn"},"8829 Erlöse Sachanlageverkäufe Buchgewinn"]
[null,8837,{"$f":"+dict!C1350","v":"Erlöse Verkäufe immaterielle VermG, BG"},"8837 Erlöse Verkäufe immaterielle VermG, BG"]
[null,8838,{"$f":"+dict!C1351","v":"Erlöse Verkäufe Finanzanlagen, BG"},"8838 Erlöse Verkäufe Finanzanlagen, BG"]
[null,8839,{"$f":"+dict!C1352","v":"Erlöse Verkäufe Finanzanl. z.T.stfr,BG"},"8839 Erlöse Verkäufe Finanzanl. z.T.stfr,BG"]
[null,8850,{"$f":"+dict!C1353","v":"Erl.Verk. WG UV § 4 (3) EStG,19% USt"},"8850 Erl.Verk. WG UV § 4 (3) EStG,19% USt"]
[null,8851,{"$f":"+dict!C1354","v":"Erl. Verkauf WG UV § 4 (3) EStG stfrei"},"8851 Erl. Verkauf WG UV § 4 (3) EStG stfrei"]
[null,8852,{"$f":"+dict!C1355","v":"Verkauf WG UV §4 Nr.8ff UStG,f.§4(3)EStG"},"8852 Verkauf WG UV §4 Nr.8ff UStG,f.§4(3)EStG"]
[null,8853,{"$f":"+dict!C1356","v":"Erlöse Verkauf WG UV § 4 (3) EStG"},"8853 Erlöse Verkauf WG UV § 4 (3) EStG"]
[null,8900,{"$f":"+dict!C1357","v":"Unentgeltliche Wertabgaben"},"8900 Unentgeltliche Wertabgaben"]
[null,8905,{"$f":"+dict!C1358","v":"Entnahme von Gegenständen ohne USt"},"8905 Entnahme von Gegenständen ohne USt"]
[null,8906,{"$f":"+dict!C1359","v":"Verwendung von Gegenständen ohne USt"},"8906 Verwendung von Gegenständen ohne USt"]
[null,8910,{"$f":"+dict!C1360","v":"Entnahme Unternehmer (Waren) 19% USt"},"8910 Entnahme Unternehmer (Waren) 19% USt"]
[null,8915,{"$f":"+dict!C1361","v":"Entnahme Unternehmer (Waren) 7% USt"},"8915 Entnahme Unternehmer (Waren) 7% USt"]
[null,8918,{"$f":"+dict!C1362","v":"Verwendung von Gegenst.(Tel) ohne USt"},"8918 Verwendung von Gegenst.(Tel) ohne USt"]
[null,8919,{"$f":"+dict!C1363","v":"Entnahme Unternehmer (Waren) ohne USt"},"8919 Entnahme Unternehmer (Waren) ohne USt"]
[null,8920,{"$f":"+dict!C1364","v":"Verwendung von Gegenständen 19% USt"},"8920 Verwendung von Gegenständen 19% USt"]
[null,8921,{"$f":"+dict!C1365","v":"Verwendung von Gegenst. (Kfz) 19% USt"},"8921 Verwendung von Gegenst. (Kfz) 19% USt"]
[null,8922,{"$f":"+dict!C1366","v":"Verwendung von Gegenst. (Tel) 19% USt"},"8922 Verwendung von Gegenst. (Tel) 19% USt"]
[null,8924,{"$f":"+dict!C1367","v":"Verwendung von Gegenst.(Kfz) ohne USt"},"8924 Verwendung von Gegenst.(Kfz) ohne USt"]
[null,8925,{"$f":"+dict!C1368","v":"Unentgeltl. Erbringung Leist.19% USt"},"8925 Unentgeltl. Erbringung Leist.19% USt"]
[null,8929,{"$f":"+dict!C1369","v":"Unentgeltl. Erbringung Leist. ohne USt"},"8929 Unentgeltl. Erbringung Leist. ohne USt"]
[null,8930,{"$f":"+dict!C1370","v":"Verwendung von Gegenständen 7% USt"},"8930 Verwendung von Gegenständen 7% USt"]
[null,8932,{"$f":"+dict!C1371","v":"Unentgeltl. Erbringung Leist. 7% USt"},"8932 Unentgeltl. Erbringung Leist. 7% USt"]
[null,8935,{"$f":"+dict!C1372","v":"Unentgeltl.Zuwendung Gegenstände 19% USt"},"8935 Unentgeltl.Zuwendung Gegenstände 19% USt"]
[null,8939,{"$f":"+dict!C1373","v":"Unentgeltl. Zuwend. Gegenstände ohne USt"},"8939 Unentgeltl. Zuwend. Gegenstände ohne USt"]
[null,8940,{"$f":"+dict!C1374","v":"Unentgeltl. Zuwendung von Waren 19% USt"},"8940 Unentgeltl. Zuwendung von Waren 19% USt"]
[null,8945,{"$f":"+dict!C1375","v":"Unentgeltl. Zuwendung von Waren 7% USt"},"8945 Unentgeltl. Zuwendung von Waren 7% USt"]
[null,8949,{"$f":"+dict!C1376","v":"Unentgeltl. Zuwendung von Waren ohne USt"},"8949 Unentgeltl. Zuwendung von Waren ohne USt"]
[null,8950,{"$f":"+dict!C1377","v":"Nicht steuerb.Umsätze (Innenumsätze)"},"8950 Nicht steuerb.Umsätze (Innenumsätze)"]
[null,8955,{"$f":"+dict!C1378","v":"USt-Vergütungen, z.B. nach § 24 UStG"},"8955 USt-Vergütungen, z.B. nach § 24 UStG"]
[null,8959,{"$f":"+dict!C1379","v":"Direkt mit dem Umsatz verb. Steuern"},"8959 Direkt mit dem Umsatz verb. Steuern"]
[null,8960,{"$f":"+dict!C1380","v":"Bestandsveränd.unfertige Erzeugnisse"},"8960 Bestandsveränd.unfertige Erzeugnisse"]
[null,8970,{"$f":"+dict!C1381","v":"Bestandsveränderung unfertige Leistung"},"8970 Bestandsveränderung unfertige Leistung"]
[null,8975,{"$f":"+dict!C1382","v":"Bestandsveränderung Bauaufträge"},"8975 Bestandsveränderung Bauaufträge"]
[null,8977,{"$f":"+dict!C1383","v":"Bestandsveränderung Aufträge in Arbeit"},"8977 Bestandsveränderung Aufträge in Arbeit"]
[null,8980,{"$f":"+dict!C1384","v":"Bestandsveränderung fertige Erzeugnisse"},"8980 Bestandsveränderung fertige Erzeugnisse"]
[null,8990,{"$f":"+dict!C1385","v":"Andere aktivierte Eigenleistungen"},"8990 Andere aktivierte Eigenleistungen"]
[null,8994,{"$f":"+dict!C1386","v":"Akt.Eigenleistg. FK-Zins zu Herst.kosten"},"8994 Akt.Eigenleistg. FK-Zins zu Herst.kosten"]
[null,8995,{"$f":"+dict!C1387","v":"Akt. Eigenleistung selbst gesch. imm.VG"},"8995 Akt. Eigenleistung selbst gesch. imm.VG"]
[null,9000,{"$f":"+dict!C1388","v":"Saldenvorträge Sachkonten"},"9000 Saldenvorträge Sachkonten"]
[null,9008,{"$f":"+dict!C1389","v":"Saldenvorträge Debitoren"},"9008 Saldenvorträge Debitoren"]
[null,9009,{"$f":"+dict!C1390","v":"Saldenvorträge Kreditoren"},"9009 Saldenvorträge Kreditoren"]
[null,9052,{"$f":"+dict!C1391","v":"Offene Posten 2022"},"9052 Offene Posten 2022"]
[null,9090,{"$f":"+dict!C1392","v":"Summenvortrag"},"9090 Summenvortrag"]
[null,9101,{"$f":"+dict!C1393","v":"Verkaufstage"},"9101 Verkaufstage"]
[null,9102,{"$f":"+dict!C1394","v":"Anzahl der Barkunden"},"9102 Anzahl der Barkunden"]
[null,9103,{"$f":"+dict!C1395","v":"Beschäftigte Personen (BWA)"},"9103 Beschäftigte Personen (BWA)"]
[null,9104,{"$f":"+dict!C1396","v":"Unbezahlte Personen"},"9104 Unbezahlte Personen"]
[null,9105,{"$f":"+dict!C1397","v":"Verkaufskräfte"},"9105 Verkaufskräfte"]
[null,9106,{"$f":"+dict!C1398","v":"Geschäftsraum qm"},"9106 Geschäftsraum qm"]
[null,9107,{"$f":"+dict!C1399","v":"Verkaufsraum qm"},"9107 Verkaufsraum qm"]
[null,9116,{"$f":"+dict!C1400","v":"Anzahl Rechnungen"},"9116 Anzahl Rechnungen"]
[null,9117,{"$f":"+dict!C1401","v":"Anzahl Kreditkunden monatlich"},"9117 Anzahl Kreditkunden monatlich"]
[null,9118,{"$f":"+dict!C1402","v":"Anzahl Kreditkunden aufgelaufen"},"9118 Anzahl Kreditkunden aufgelaufen"]
[null,9120,{"$f":"+dict!C1403","v":"Erweiterungsinvestitionen"},"9120 Erweiterungsinvestitionen"]
[null,9135,{"$f":"+dict!C1404","v":"Auftragseingang im Geschäftsjahr"},"9135 Auftragseingang im Geschäftsjahr"]
[null,9140,{"$f":"+dict!C1405","v":"Auftragsbestand"},"9140 Auftragsbestand"]
[null,9141,{"$f":"+dict!C1406","v":"Variables Kapital TH"},"9141 Variables Kapital TH"]
[null,9142,{"$f":"+dict!C1407","v":"Variables Kapital - Anteil Teilhafter"},"9142 Variables Kapital - Anteil Teilhafter"]
[null,9143,{"$f":"+dict!C1408","v":"Privatsteuern Kap.ertr.st.(SamPosten)"},"9143 Privatsteuern Kap.ertr.st.(SamPosten)"]
[null,9144,{"$f":"+dict!C1409","v":"Privatst. Solidaritätszuschl.(SamPost)"},"9144 Privatst. Solidaritätszuschl.(SamPost)"]
[null,9145,{"$f":"+dict!C1410","v":"Privatst. Kirchensteuer (SamPosten)"},"9145 Privatst. Kirchensteuer (SamPosten)"]
[null,9146,{"$f":"+dict!C1411","v":"Variables Kapital - VH Übertrag §6b EStG"},{"$f":"+B1411&\" \"&C1411","v":"9146 Variables Kapital - VH Übertrag §6b EStG"}]
[null,9147,{"$f":"+dict!C1412","v":"Variables Kapital - TH Übertrag §6b EStG"},"9147 Variables Kapital - TH Übertrag §6b EStG"]
[null,9150,{"$f":"+dict!C1413","v":"Festkapital -andere Kapitalanpassung VH"},"9150 Festkapital -andere Kapitalanpassung VH"]
[null,9151,{"$f":"+dict!C1414","v":"Variables Kapital - Kapitalanpassung VH"},"9151 Variables Kapital - Kapitalanpassung VH"]
[null,9152,{"$f":"+dict!C1415","v":"Verlust/Vortragskto-Kapitalanpassung VH"},"9152 Verlust/Vortragskto-Kapitalanpassung VH"]
[null,9153,{"$f":"+dict!C1416","v":"Kapitalkto III-and. Kapitalanpassung VH"},"9153 Kapitalkto III-and. Kapitalanpassung VH"]
[null,9154,{"$f":"+dict!C1417","v":"Aust.Einlagen n. eingef.Kap.anpass.VH"},"9154 Aust.Einlagen n. eingef.Kap.anpass.VH"]
[null,9155,{"$f":"+dict!C1418","v":"Verr.kto Einzahlverpfl.- Kap.anpass. VH"},"9155 Verr.kto Einzahlverpfl.- Kap.anpass. VH"]
[null,9157,{"$f":"+dict!C1419","v":"Privatst.Kapitalertragsteuer (VH)"},"9157 Privatst.Kapitalertragsteuer (VH)"]
[null,9158,{"$f":"+dict!C1420","v":"Privatst.Solidaritätszuschlag (VH)"},"9158 Privatst.Solidaritätszuschlag (VH)"]
[null,9159,{"$f":"+dict!C1421","v":"Privatsteuern Kirchensteuer (VH)"},"9159 Privatsteuern Kirchensteuer (VH)"]
[null,9160,{"$f":"+dict!C1422","v":"Kommandit-Kapital - Kapitalanpassung TH"},"9160 Kommandit-Kapital - Kapitalanpassung TH"]
[null,9161,{"$f":"+dict!C1423","v":"Variables Kapital - Kapitalanpassung TH"},"9161 Variables Kapital - Kapitalanpassung TH"]
[null,9162,{"$f":"+dict!C1424","v":"Verlustausgleichkto-Kapitalanpassung TH"},"9162 Verlustausgleichkto-Kapitalanpassung TH"]
[null,9163,{"$f":"+dict!C1425","v":"Kapitalkto III-and. Kapitalanpassung TH"},"9163 Kapitalkto III-and. Kapitalanpassung TH"]
[null,9164,{"$f":"+dict!C1426","v":"Ausst. Einlagen n. eingef.Kap.anpass TH"},"9164 Ausst. Einlagen n. eingef.Kap.anpass TH"]
[null,9165,{"$f":"+dict!C1427","v":"Verr.kto Einzahlverpfl.- Kap.anpass. TH"},"9165 Verr.kto Einzahlverpfl.- Kap.anpass. TH"]
[null,9167,{"$f":"+dict!C1428","v":"Privatst.Kapitalertragsteuer (TH),EK"},"9167 Privatst.Kapitalertragsteuer (TH),EK"]
[null,9168,{"$f":"+dict!C1429","v":"Privatst. Solidaritätszuschlag (TH),EK"},"9168 Privatst. Solidaritätszuschlag (TH),EK"]
[null,9169,{"$f":"+dict!C1430","v":"Privatsteuern Kirchensteuer (TH),EK"},"9169 Privatsteuern Kirchensteuer (TH),EK"]
[null,9170,{"$f":"+dict!C1431","v":"Festkapital - Umbuchungen VH"},"9170 Festkapital - Umbuchungen VH"]
[null,9171,{"$f":"+dict!C1432","v":"Variables Kapital - Umbuchungen VH"},"9171 Variables Kapital - Umbuchungen VH"]
[null,9172,{"$f":"+dict!C1433","v":"Verlust/Vortragskto-Umbuchungen VH"},"9172 Verlust/Vortragskto-Umbuchungen VH"]
[null,9173,{"$f":"+dict!C1434","v":"Kapitalkonto III - Umbuchungen VH"},"9173 Kapitalkonto III - Umbuchungen VH"]
[null,9174,{"$f":"+dict!C1435","v":"Ausst. Einlagen n. eingef.-Umbuchung VH"},"9174 Ausst. Einlagen n. eingef.-Umbuchung VH"]
[null,9175,{"$f":"+dict!C1436","v":"Verr.kto Einzahlver-pfl.-Umbuchungen VH"},"9175 Verr.kto Einzahlver-pfl.-Umbuchungen VH"]
[null,9180,{"$f":"+dict!C1437","v":"Kommandit-Kapital - Umbuchungen TH"},"9180 Kommandit-Kapital - Umbuchungen TH"]
[null,9181,{"$f":"+dict!C1438","v":"Variables Kapital - Umbuchungen TH"},"9181 Variables Kapital - Umbuchungen TH"]
[null,9182,{"$f":"+dict!C1439","v":"Verlustausgleichskonto-Umbuchungen TH"},"9182 Verlustausgleichskonto-Umbuchungen TH"]
[null,9183,{"$f":"+dict!C1440","v":"Kapitalkonto III - Umbuchungen TH"},"9183 Kapitalkonto III - Umbuchungen TH"]
[null,9184,{"$f":"+dict!C1441","v":"Ausst. Einlagen n. eingef.-Umbuchung TH"},"9184 Ausst. Einlagen n. eingef.-Umbuchung TH"]
[null,9185,{"$f":"+dict!C1442","v":"Verr.kto Einzahlverpfl.- Umbuchungen TH"},"9185 Verr.kto Einzahlverpfl.- Umbuchungen TH"]
[null,9186,{"$f":"+dict!C1443","v":"Privatst.Kapitalertragsteuer (TH),FK"},"9186 Privatst.Kapitalertragsteuer (TH),FK"]
[null,9187,{"$f":"+dict!C1444","v":"Privatst. Solidaritätszuschlag (TH),FK"},"9187 Privatst. Solidaritätszuschlag (TH),FK"]
[null,9188,{"$f":"+dict!C1445","v":"Privatsteuern Kirchensteuer (TH),FK"},"9188 Privatsteuern Kirchensteuer (TH),FK"]
[null,9189,{"$f":"+dict!C1446","v":"Verr.Kto Umbuchung zwischen Ges.er EK"},"9189 Verr.Kto Umbuchung zwischen Ges.er EK"]
[null,9190,{"$f":"+dict!C1447","v":"Gegenkto. zu Konten 9101-9107, 9116-9118"},"9190 Gegenkto. zu Konten 9101-9107, 9116-9118"]
[null,9199,{"$f":"+dict!C1448","v":"Gegenkonto zu Konten 9120, 9135-9140"},"9199 Gegenkonto zu Konten 9120, 9135-9140"]
[null,9200,{"$f":"+dict!C1449","v":"Beschäftigte Personen (Bilanz)"},"9200 Beschäftigte Personen (Bilanz)"]
[null,9209,{"$f":"+dict!C1450","v":"Gegenkonto zu 9200"},"9209 Gegenkonto zu 9200"]
[null,9210,{"$f":"+dict!C1451","v":"Produktive Löhne"},"9210 Produktive Löhne"]
[null,9219,{"$f":"+dict!C1452","v":"Gegenkonto zu 9210"},"9219 Gegenkonto zu 9210"]
[null,9220,{"$f":"+dict!C1453","v":"Gez. Kapital in DM Art. 42 (3) S.1 EGHGB"},"9220 Gez. Kapital in DM Art. 42 (3) S.1 EGHGB"]
[null,9229,{"$f":"+dict!C1454","v":"Gegenkonto zu Konto 9220"},"9229 Gegenkonto zu Konto 9220"]
[null,9240,{"$f":"+dict!C1455","v":"Investitionsverbindlichk.b.Leistg.Verb."},"9240 Investitionsverbindlichk.b.Leistg.Verb."]
[null,9241,{"$f":"+dict!C1456","v":"Investitionsverbindlichk. Sachanlagen"},"9241 Investitionsverbindlichk. Sachanlagen"]
[null,9242,{"$f":"+dict!C1457","v":"Investitionsverbindlichk. immat. VG"},"9242 Investitionsverbindlichk. immat. VG"]
[null,9243,{"$f":"+dict!C1458","v":"Investitionsverbindlichk. Finanzanlagen"},"9243 Investitionsverbindlichk. Finanzanlagen"]
[null,9244,{"$f":"+dict!C1459","v":"Gegenkonto zu Konten 9240 - 43"},"9244 Gegenkonto zu Konten 9240 - 43"]
[null,9245,{"$f":"+dict!C1460","v":"Forderungen Sachanlagenverkäufe"},"9245 Forderungen Sachanlagenverkäufe"]
[null,9246,{"$f":"+dict!C1461","v":"Forderungen Verkäufe immat.Vermögensg."},"9246 Forderungen Verkäufe immat.Vermögensg."]
[null,9247,{"$f":"+dict!C1462","v":"Forderungen Verkäufe von Finanzanlagen"},"9247 Forderungen Verkäufe von Finanzanlagen"]
[null,9249,{"$f":"+dict!C1463","v":"Gegenkonto zu Konten 9245 - 47"},"9249 Gegenkonto zu Konten 9245 - 47"]
[null,9258,{"$f":"+dict!C1464","v":"Änd.Ausgl.posten ohne Erg.Körperschaften"},"9258 Änd.Ausgl.posten ohne Erg.Körperschaften"]
[null,9259,{"$f":"+dict!C1465","v":"Änd.Ausgl.posten ohne Erg.Pers.gesellsch"},"9259 Änd.Ausgl.posten ohne Erg.Pers.gesellsch"]
[null,9260,{"$f":"+dict!C1466","v":"Kurzfristige Rückstellungen"},"9260 Kurzfristige Rückstellungen"]
[null,9262,{"$f":"+dict!C1467","v":"Mittelfristige Rückstellungen"},"9262 Mittelfristige Rückstellungen"]
[null,9264,{"$f":"+dict!C1468","v":"Langfristige Rückstellung o.Pensionen"},"9264 Langfristige Rückstellung o.Pensionen"]
[null,9269,{"$f":"+dict!C1469","v":"Gegenkonto zu Konten 9260-9268"},"9269 Gegenkonto zu Konten 9260-9268"]
[null,9270,{"$f":"+dict!C1470","v":"Gegenkonto zu Konten 9271-9279"},"9270 Gegenkonto zu Konten 9271-9279"]
[null,9271,{"$f":"+dict!C1471","v":"Verbindl. Wechselbegebung/-übertragung"},"9271 Verbindl. Wechselbegebung/-übertragung"]
[null,9272,{"$f":"+dict!C1472","v":"Verbindl. Wechsel verb./assoziierte UN"},"9272 Verbindl. Wechsel verb./assoziierte UN"]
[null,9273,{"$f":"+dict!C1473","v":"Verbindl. Bürgsch.,Wechsel-/Scheckbürg."},"9273 Verbindl. Bürgsch.,Wechsel-/Scheckbürg."]
[null,9274,{"$f":"+dict!C1474","v":"Verbindl.Bürgschaft verb./assoziierte UN"},"9274 Verbindl.Bürgschaft verb./assoziierte UN"]
[null,9275,{"$f":"+dict!C1475","v":"Verbindl.a. Gewährleistungsverträgen"},{"$f":"+B1475&\" \"&C1475","v":"9275 Verbindl.a. Gewährleistungsverträgen"}]
[null,9276,{"$f":"+dict!C1476","v":"Verbindl. Gewährleistg. verb./assoz. UN"},"9276 Verbindl. Gewährleistg. verb./assoz. UN"]
[null,9277,{"$f":"+dict!C1477","v":"Haftung fremde Verbindlichkeiten"},"9277 Haftung fremde Verbindlichkeiten"]
[null,9278,{"$f":"+dict!C1478","v":"Haftung Verbindl. verb./assoziierte UN"},"9278 Haftung Verbindl. verb./assoziierte UN"]
[null,9279,{"$f":"+dict!C1479","v":"Verpflichtungen aus Treuhandvermögen"},"9279 Verpflichtungen aus Treuhandvermögen"]
[null,9280,{"$f":"+dict!C1480","v":"Gegenkonto zu Konten 9281-9284"},"9280 Gegenkonto zu Konten 9281-9284"]
[null,9281,{"$f":"+dict!C1481","v":"Verpflichtungen Leasing u.Mietverträgen"},"9281 Verpflichtungen Leasing u.Mietverträgen"]
[null,9282,{"$f":"+dict!C1482","v":"Verpflichtungen Leasing-/Mietvertr.v.UN"},"9282 Verpflichtungen Leasing-/Mietvertr.v.UN"]
[null,9283,{"$f":"+dict!C1483","v":"Andere Verpflichtungen § 285 Nr. 3a HGB"},"9283 Andere Verpflichtungen § 285 Nr. 3a HGB"]
[null,9284,{"$f":"+dict!C1484","v":"Andere Verpflichtg. §285 Nr. 3a HGB v.UN"},"9284 Andere Verpflichtg. §285 Nr. 3a HGB v.UN"]
[null,9285,{"$f":"+dict!C1485","v":"UB Abzinsg Altersversorg. § 253 (6) HGB"},"9285 UB Abzinsg Altersversorg. § 253 (6) HGB"]
[null,9286,{"$f":"+dict!C1486","v":"Gegenkonto zu 9285"},"9286 Gegenkonto zu 9285"]
[null,9287,{"$f":"+dict!C1487","v":"Zinsen Debitoren Buchung § 4 (3) EStG"},"9287 Zinsen Debitoren Buchung § 4 (3) EStG"]
[null,9288,{"$f":"+dict!C1488","v":"Mahngeb. Debitoren Buchung § 4 (3) EStG"},"9288 Mahngeb. Debitoren Buchung § 4 (3) EStG"]
[null,9289,{"$f":"+dict!C1489","v":"Gegenkonto zu Konto 9287 und 9288"},"9289 Gegenkonto zu Konto 9287 und 9288"]
[null,9290,{"$f":"+dict!C1490","v":"Statistisches Konto steuerfreie Auslagen"},"9290 Statistisches Konto steuerfreie Auslagen"]
[null,9291,{"$f":"+dict!C1491","v":"Gegenkonto zu 9290"},"9291 Gegenkonto zu 9290"]
[null,9292,{"$f":"+dict!C1492","v":"Statistisches Konto Fremdgeld"},"9292 Statistisches Konto Fremdgeld"]
[null,9293,{"$f":"+dict!C1493","v":"Gegenkonto zu 9292"},"9293 Gegenkonto zu 9292"]
[null,9295,{"$f":"+dict!C1494","v":"Einlagen atypisch stiller Gesellschafter"},"9295 Einlagen atypisch stiller Gesellschafter"]
[null,9297,{"$f":"+dict!C1495","v":"Steuerlicher Ausgl.posten Körperschaften"},"9297 Steuerlicher Ausgl.posten Körperschaften"]
[null,9298,{"$f":"+dict!C1496","v":"Steuerlicher Ausgleichsposten Vollhafter"},"9298 Steuerlicher Ausgleichsposten Vollhafter"]
[null,9299,{"$f":"+dict!C1497","v":"Steuerlicher Ausgleichsposten Teilhafter"},"9299 Steuerlicher Ausgleichsposten Teilhafter"]
[null,9400,{"$f":"+dict!C1498","v":"Privatentnahmen allgemein (TH), EK"},"9400 Privatentnahmen allgemein (TH), EK"]
[null,9410,{"$f":"+dict!C1499","v":"Privatsteuern (TH), EK"},"9410 Privatsteuern (TH), EK"]
[null,9420,{"$f":"+dict!C1500","v":"Sonderausg. beschränkt abzugsf. (TH), EK"},"9420 Sonderausg. beschränkt abzugsf. (TH), EK"]
[null,9430,{"$f":"+dict!C1501","v":"Sonderausg. unbeschr. abzugsf. (TH), EK"},"9430 Sonderausg. unbeschr. abzugsf. (TH), EK"]
[null,9440,{"$f":"+dict!C1502","v":"Zuwendungen, Spenden (TH), EK"},"9440 Zuwendungen, Spenden (TH), EK"]
[null,9450,{"$f":"+dict!C1503","v":"Außergewöhnliche Belastungen (TH), EK"},"9450 Außergewöhnliche Belastungen (TH), EK"]
[null,9460,{"$f":"+dict!C1504","v":"Grundstücksaufwand (TH), EK"},"9460 Grundstücksaufwand (TH), EK"]
[null,9470,{"$f":"+dict!C1505","v":"Grundstücksertrag (TH), EK"},"9470 Grundstücksertrag (TH), EK"]
[null,9480,{"$f":"+dict!C1506","v":"Unentgeltliche Wertabgaben (TH), EK"},"9480 Unentgeltliche Wertabgaben (TH), EK"]
[null,9490,{"$f":"+dict!C1507","v":"Privateinlagen (TH), EK"},"9490 Privateinlagen (TH), EK"]
[null,9500,{"$f":"+dict!C1508","v":"Anteil für Konto 0900 (TH) Kom.Kapital"},"9500 Anteil für Konto 0900 (TH) Kom.Kapital"]
[null,9510,{"$f":"+dict!C1509","v":"Anteil für Konto 0910 (TH) Verlustausgl."},"9510 Anteil für Konto 0910 (TH) Verlustausgl."]
[null,9520,{"$f":"+dict!C1510","v":"Anteil f.Konto 0920 (TH) Gesellsch.Darl."},"9520 Anteil f.Konto 0920 (TH) Gesellsch.Darl."]
[null,9530,{"$f":"+dict!C1511","v":"Ant.für Kto.9950 (TH) Ausst.Einl.Kap."},"9530 Ant.für Kto.9950 (TH) Ausst.Einl.Kap."]
[null,9540,{"$f":"+dict!C1512","v":"Ant.für Kto.9930 (VH) Ausst.Einl.Kap."},"9540 Ant.für Kto.9930 (VH) Ausst.Einl.Kap."]
[null,9550,{"$f":"+dict!C1513","v":"Anteil für Konto 9810 (VH) Kap.Konto III"},"9550 Anteil für Konto 9810 (VH) Kap.Konto III"]
[null,9560,{"$f":"+dict!C1514","v":"Anteil für Konto 9820 (VH) Verlustvortr."},"9560 Anteil für Konto 9820 (VH) Verlustvortr."]
[null,9570,{"$f":"+dict!C1515","v":"Anteil für Konto 0870 (VH) Festkapital"},"9570 Anteil für Konto 0870 (VH) Festkapital"]
[null,9580,{"$f":"+dict!C1516","v":"Anteil für Konto 0880 (VH) Var.Kapital"},"9580 Anteil für Konto 0880 (VH) Var.Kapital"]
[null,9590,{"$f":"+dict!C1517","v":"Anteil f.Konto 0890 (VH) Gesellsch.Darl."},"9590 Anteil f.Konto 0890 (VH) Gesellsch.Darl."]
[null,9610,{"$f":"+dict!C1518","v":"Tätigkeitsvergütung (VH)"},"9610 Tätigkeitsvergütung (VH)"]
[null,9620,{"$f":"+dict!C1519","v":"Tantieme (VH)"},"9620 Tantieme (VH)"]
[null,9630,{"$f":"+dict!C1520","v":"Darlehensverzinsung (VH)"},"9630 Darlehensverzinsung (VH)"]
[null,9640,{"$f":"+dict!C1521","v":"Gebrauchsüberlassung (VH)"},"9640 Gebrauchsüberlassung (VH)"]
[null,9650,{"$f":"+dict!C1522","v":"Sonstige Vergütungen (VH)"},"9650 Sonstige Vergütungen (VH)"]
[null,9690,{"$f":"+dict!C1523","v":"Restanteil (VH)"},"9690 Restanteil (VH)"]
[null,9710,{"$f":"+dict!C1524","v":"Tätigkeitsvergütung (TH)"},"9710 Tätigkeitsvergütung (TH)"]
[null,9720,{"$f":"+dict!C1525","v":"Tantieme (TH)"},"9720 Tantieme (TH)"]
[null,9730,{"$f":"+dict!C1526","v":"Darlehensverzinsung (TH)"},"9730 Darlehensverzinsung (TH)"]
[null,9740,{"$f":"+dict!C1527","v":"Gebrauchsüberlassung (TH)"},"9740 Gebrauchsüberlassung (TH)"]
[null,9750,{"$f":"+dict!C1528","v":"Sonstige Vergütungen (TH)"},"9750 Sonstige Vergütungen (TH)"]
[null,9780,{"$f":"+dict!C1529","v":"Anteil für Konto 9840 (TH) Kap.Konto III"},"9780 Anteil für Konto 9840 (TH) Kap.Konto III"]
[null,9790,{"$f":"+dict!C1530","v":"Restanteil (TH)"},"9790 Restanteil (TH)"]
[null,9802,{"$f":"+dict!C1531","v":"Rücklagen - andere Kapitalanpassung"},"9802 Rücklagen - andere Kapitalanpassung"]
[null,9803,{"$f":"+dict!C1532","v":"Gewinn-/Verlustvortrag -and.Kap.anpass"},"9803 Gewinn-/Verlustvortrag -and.Kap.anpass"]
[null,9804,{"$f":"+dict!C1533","v":"Rücklagen - Umbuchungen"},"9804 Rücklagen - Umbuchungen"]
[null,9805,{"$f":"+dict!C1534","v":"Gewinn-/Verlustvortrag - Umbuchungen"},"9805 Gewinn-/Verlustvortrag - Umbuchungen"]
[null,9806,{"$f":"+dict!C1535","v":"Anteil Jahresüberschuss/-fehlbetrag"},"9806 Anteil Jahresüberschuss/-fehlbetrag"]
[null,9807,{"$f":"+dict!C1536","v":"Anteil Bilanzgewinn/-verlust je Ges.er"},"9807 Anteil Bilanzgewinn/-verlust je Ges.er"]
[null,9808,{"$f":"+dict!C1537","v":"Gg.Kto Verteilung Jahresübersch/-fehlb"},"9808 Gg.Kto Verteilung Jahresübersch/-fehlb"]
[null,9809,{"$f":"+dict!C1538","v":"Gg.Kto Verteilung Bilanzgew./-verlust"},"9809 Gg.Kto Verteilung Bilanzgew./-verlust"]
[null,9810,{"$f":"+dict!C1539","v":"Kapitalkonto III (VH), EK"},{"$f":"+B1539&\" \"&C1539","v":"9810 Kapitalkonto III (VH), EK"}]
[null,9820,{"$f":"+dict!C1540","v":"Verlust-/Vortragskonto (VH)"},"9820 Verlust-/Vortragskonto (VH)"]
[null,9830,{"$f":"+dict!C1541","v":"Verrkto Einzahlungsverpflichtungen (VH)"},"9830 Verrkto Einzahlungsverpflichtungen (VH)"]
[null,9840,{"$f":"+dict!C1542","v":"Kapitalkonto III (TH), EK"},"9840 Kapitalkonto III (TH), EK"]
[null,9850,{"$f":"+dict!C1543","v":"Verrkto Einzahlungsverpflichtungen (TH)"},"9850 Verrkto Einzahlungsverpflichtungen (TH)"]
[null,9860,{"$f":"+dict!C1544","v":"Einz.Verpfl.pers.haft.Gesellsch. (VH)"},"9860 Einz.Verpfl.pers.haft.Gesellsch. (VH)"]
[null,9870,{"$f":"+dict!C1545","v":"Einz.Verpfl.Kommanditisten (TH)"},"9870 Einz.Verpfl.Kommanditisten (TH)"]
[null,9880,{"$f":"+dict!C1546","v":"Ausgleichsposten f. aktiv. eig. Anteile"},"9880 Ausgleichsposten f. aktiv. eig. Anteile"]
[null,9883,{"$f":"+dict!C1547","v":"Ungedeckte Entnahme p. haft. Gesellsch."},"9883 Ungedeckte Entnahme p. haft. Gesellsch."]
[null,9884,{"$f":"+dict!C1548","v":"Ungedeckte Entnahme Kommanditisten"},"9884 Ungedeckte Entnahme Kommanditisten"]
[null,9885,{"$f":"+dict!C1549","v":"Verr.kto ungedeckte Entnahme p.haft.Ges."},"9885 Verr.kto ungedeckte Entnahme p.haft.Ges."]
[null,9886,{"$f":"+dict!C1550","v":"Verr.kto ungedeckte Entnahme Kommandit."},"9886 Verr.kto ungedeckte Entnahme Kommandit."]
[null,9887,{"$f":"+dict!C1551","v":"Steueraufwand der Gesellschafter"},"9887 Steueraufwand der Gesellschafter"]
[null,9889,{"$f":"+dict!C1552","v":"Gegenkonto zu 9887"},"9889 Gegenkonto zu 9887"]
[null,9890,{"$f":"+dict!C1553","v":"Gewinnzuschlag §§ 6b, 6c EStG (Haben)"},"9890 Gewinnzuschlag §§ 6b, 6c EStG (Haben)"]
[null,9891,{"$f":"+dict!C1554","v":"Gewinnzuschlag §§ 6b, 6c EStG (Soll)"},"9891 Gewinnzuschlag §§ 6b, 6c EStG (Soll)"]
[null,9892,{"$f":"+dict!C1555","v":"Veränderung gesamthänd. geb. Rücklagen"},"9892 Veränderung gesamthänd. geb. Rücklagen"]
[null,9893,{"$f":"+dict!C1556","v":"Umsatzsteuer in Forderungen allg. Satz"},"9893 Umsatzsteuer in Forderungen allg. Satz"]
[null,9894,{"$f":"+dict!C1557","v":"Umsatzsteuer in Forderungen ermäß. Satz"},"9894 Umsatzsteuer in Forderungen ermäß. Satz"]
[null,9895,{"$f":"+dict!C1558","v":"Gegenkonto Aufteilung Umsatzsteuer"},"9895 Gegenkonto Aufteilung Umsatzsteuer"]
[null,9896,{"$f":"+dict!C1559","v":"Vorsteuer in Verbindl. allgem. Satz"},"9896 Vorsteuer in Verbindl. allgem. Satz"]
[null,9897,{"$f":"+dict!C1560","v":"Vorsteuer in Verbindl. ermäßig. Satz"},"9897 Vorsteuer in Verbindl. ermäßig. Satz"]
[null,9898,{"$f":"+dict!C1561","v":"Vorsteuer in Verbindl.aus versch.Kosten"},"9898 Vorsteuer in Verbindl.aus versch.Kosten"]
[null,9899,{"$f":"+dict!C1562","v":"Gegenkonto Aufteilung Vorsteuer"},"9899 Gegenkonto Aufteilung Vorsteuer"]
[null,9900,{"$f":"+dict!C1563","v":"Umsatzsteuer nicht fällig - sonst.Erlöse"},"9900 Umsatzsteuer nicht fällig - sonst.Erlöse"]
[null,9901,{"$f":"+dict!C1564","v":"Gegenkonto zu 9900"},"9901 Gegenkonto zu 9900"]
[null,9902,{"$f":"+dict!C1565","v":"Umsatzsteuer in Ford. aus sonst.Erlösen"},"9902 Umsatzsteuer in Ford. aus sonst.Erlösen"]
[null,9910,{"$f":"+dict!C1566","v":"Gegenkto.Minderg Entnahmen § 4 (4a) EStG"},"9910 Gegenkto.Minderg Entnahmen § 4 (4a) EStG"]
[null,9911,{"$f":"+dict!C1567","v":"Minderung Entnahmen § 4 (4a) EStG, (H)"},"9911 Minderung Entnahmen § 4 (4a) EStG, (H)"]
[null,9912,{"$f":"+dict!C1568","v":"Erhöhung Entnahmen § 4 (4a) EStG"},"9912 Erhöhung Entnahmen § 4 (4a) EStG"]
[null,9913,{"$f":"+dict!C1569","v":"Gegenkto.Erhöhg Entnahmen §4 (4a) EStG,H"},"9913 Gegenkto.Erhöhg Entnahmen §4 (4a) EStG,H"]
[null,9914,{"$f":"+dict!C1570","v":"Hinzurg IAB §7g (2) EStG aus 4. WJ, (H)"},"9914 Hinzurg IAB §7g (2) EStG aus 4. WJ, (H)"]
[null,9915,{"$f":"+dict!C1571","v":"Rückgängigm.IAB § 7g (3,4) EStG im 4.WJ."},"9915 Rückgängigm.IAB § 7g (3,4) EStG im 4.WJ."]
[null,9916,{"$f":"+dict!C1572","v":"Hinzurg IAB §7g (2) EStG aus 2. WJ, (H)"},"9916 Hinzurg IAB §7g (2) EStG aus 2. WJ, (H)"]
[null,9917,{"$f":"+dict!C1573","v":"Hinzurg IAB §7g (2) EStG aus 3. WJ. (H)"},"9917 Hinzurg IAB §7g (2) EStG aus 3. WJ. (H)"]
[null,9918,{"$f":"+dict!C1574","v":"Rückgängigm.IAB § 7g (3,4) EStG im 2.WJ."},"9918 Rückgängigm.IAB § 7g (3,4) EStG im 2.WJ."]
[null,9919,{"$f":"+dict!C1575","v":"Rückgängigm.IAB § 7g (3,4) EStG im 3.WJ."},"9919 Rückgängigm.IAB § 7g (3,4) EStG im 3.WJ."]
[null,9920,{"$f":"+dict!C1576","v":"Ausst.Einl.Komplementär, n.eingef. (VH)"},"9920 Ausst.Einl.Komplementär, n.eingef. (VH)"]
[null,9930,{"$f":"+dict!C1577","v":"Ausst.Einl.Komplementär, eingef. (VH)"},"9930 Ausst.Einl.Komplementär, eingef. (VH)"]
[null,9940,{"$f":"+dict!C1578","v":"Ausst.Einl.Kommanditist, n.eingef. (TH)"},"9940 Ausst.Einl.Kommanditist, n.eingef. (TH)"]
[null,9950,{"$f":"+dict!C1579","v":"Ausst.Einl.Kommanditist, eingef. (TH)"},"9950 Ausst.Einl.Kommanditist, eingef. (TH)"]
[null,9960,{"$f":"+dict!C1580","v":"Bewertungskorrektur zu Forderungen L+L"},"9960 Bewertungskorrektur zu Forderungen L+L"]
[null,9961,{"$f":"+dict!C1581","v":"Bewertungskorrektur zu sonst. Verbindl."},"9961 Bewertungskorrektur zu sonst. Verbindl."]
[null,9962,{"$f":"+dict!C1582","v":"Bewertungskorrektur Guth. Kreditinstitut"},"9962 Bewertungskorrektur Guth. Kreditinstitut"]
[null,9963,{"$f":"+dict!C1583","v":"Bewertungskorr. Verbindl.Kreditinstitut"},"9963 Bewertungskorr. Verbindl.Kreditinstitut"]
[null,9964,{"$f":"+dict!C1584","v":"Bewertungskorrektur zu Verbindlichk. L+L"},"9964 Bewertungskorrektur zu Verbindlichk. L+L"]
[null,9965,{"$f":"+dict!C1585","v":"Bewertungskorrektur zu sonstigen VermG"},"9965 Bewertungskorrektur zu sonstigen VermG"]
[null,9968,{"$f":"+dict!C1586","v":"Hinzurg IAB §7g (2) EStG aus 5. WJ, (H)"},"9968 Hinzurg IAB §7g (2) EStG aus 5. WJ, (H)"]
[null,9969,{"$f":"+dict!C1587","v":"Rückgängigm.IAB § 7g (3,4) EStG im 5.WJ."},"9969 Rückgängigm.IAB § 7g (3,4) EStG im 5.WJ."]
[null,9970,{"$f":"+dict!C1588","v":"IAB § 7g (1) EStG, (S)"},"9970 IAB § 7g (1) EStG, (S)"]
[null,9971,{"$f":"+dict!C1589","v":"IAB § 7g (1) EStG, (H),Gegenkto zu 9970"},"9971 IAB § 7g (1) EStG, (H),Gegenkto zu 9970"]
[null,9972,{"$f":"+dict!C1590","v":"Hinzurg.IAB § 7g (2)EStG, vorang. WJ (H)"},"9972 Hinzurg.IAB § 7g (2)EStG, vorang. WJ (H)"]
[null,9973,{"$f":"+dict!C1591","v":"Gkto. Hinzurg. IAB § 7g (2) EStG, (S)"},"9973 Gkto. Hinzurg. IAB § 7g (2) EStG, (S)"]
[null,9974,{"$f":"+dict!C1592","v":"Rückgängigm.IAB §7g (3,4) EStG i.vor. WJ"},"9974 Rückgängigm.IAB §7g (3,4) EStG i.vor. WJ"]
[null,9975,{"$f":"+dict!C1593","v":"Gkto. Rückgängigm. IAB § 7g (3,4) EStG"},"9975 Gkto. Rückgängigm. IAB § 7g (3,4) EStG"]
[null,9976,{"$f":"+dict!C1594","v":"Nicht abzugsf. Zinsaufw. § 4h EStG, (H)"},"9976 Nicht abzugsf. Zinsaufw. § 4h EStG, (H)"]
[null,9977,{"$f":"+dict!C1595","v":"Nicht abzugsf. Zinsaufw. § 4h EStG, (S)"},"9977 Nicht abzugsf. Zinsaufw. § 4h EStG, (S)"]
[null,9978,{"$f":"+dict!C1596","v":"Abziehb. Zinsaufw. VJ § 4h EStG, (S)"},"9978 Abziehb. Zinsaufw. VJ § 4h EStG, (S)"]
[null,9979,{"$f":"+dict!C1597","v":"Abziehb. Zinsaufw. VJ § 4h EStG, (H)"},"9979 Abziehb. Zinsaufw. VJ § 4h EStG, (H)"]
[null,9980,{"$f":"+dict!C1598","v":"Anteil Belastung auf Verbindl.konten"},"9980 Anteil Belastung auf Verbindl.konten"]
[null,9981,{"$f":"+dict!C1599","v":"Verr.kto. Anteil Belastung Verb.konten"},"9981 Verr.kto. Anteil Belastung Verb.konten"]
[null,9982,{"$f":"+dict!C1600","v":"Anteil Gutschrift auf Verbindl.konten"},"9982 Anteil Gutschrift auf Verbindl.konten"]
[null,9983,{"$f":"+dict!C1601","v":"Verr.kto Anteil Gutschrift Verb.konten"},"9983 Verr.kto Anteil Gutschrift Verb.konten"]
[null,9984,{"$f":"+dict!C1602","v":"Gewinnkorrektur § 60 (2) EStDV"},"9984 Gewinnkorrektur § 60 (2) EStDV"]
[null,9985,{"$f":"+dict!C1603","v":"Gegenkonto zu 9984"},{"$f":"+B1603&\" \"&C1603","v":"9985 Gegenkonto zu 9984"}]
[null,9986,{"$f":"+dict!C1604","v":"Ergebnisverteilung auf Fremdkapital"},"9986 Ergebnisverteilung auf Fremdkapital"]
[null,9987,{"$f":"+dict!C1605","v":"Korrekturkto. für Überleitungsrechnung"},"9987 Korrekturkto. für Überleitungsrechnung"]
[null,9989,{"$f":"+dict!C1606","v":"Gegenkonto zu 9986-9988"},"9989 Gegenkonto zu 9986-9988"]
[null,9990,{"$f":"+dict!C1607","v":"Ertr. außergewöhnl. Größe oder Bedeutung"},"9990 Ertr. außergewöhnl. Größe oder Bedeutung"]
[null,9991,{"$f":"+dict!C1608","v":"Erträge aperiodisch"},"9991 Erträge aperiodisch"]
[null,9992,{"$f":"+dict!C1609","v":"Ertr. außerg. Größe / Bedeutung aperiod."},"9992 Ertr. außerg. Größe / Bedeutung aperiod."]
[null,9993,{"$f":"+dict!C1610","v":"Aufw. außergewöhnl. Größe oder Bedeutung"},"9993 Aufw. außergewöhnl. Größe oder Bedeutung"]
[null,9994,{"$f":"+dict!C1611","v":"Aufwendungen aperiodisch"},"9994 Aufwendungen aperiodisch"]
[null,9995,{"$f":"+dict!C1612","v":"Aufw. außerg. Größe / Bedeutung aperiod."},"9995 Aufw. außerg. Größe / Bedeutung aperiod."]