oms-Accounting/Admin/Install/Coa/SKR03_DE_GAAP.csv

1		Balance/P&L	Credit/Debit	Is acc. Account	What is the parent/acc. Account	Accounting types				Tax types (Gewerbe, Umsatz, Koest)			Allowed tax id	Overwrites tax id definitions if defined	Tax1	Tax2				Tax report pos.
2	Account	Type (B/PL)	C/D	S	Sammelkonto	IFRS	HB	SB	EUR	G	U	K	Tax ID	PL Tax1			B Tax1	PL Tax2	B Tax2	Bemessungsgrundlage	Steuer	de	en
3	5	B	C	0	1400	1	1	1	1	1	1	1	M19,M07							81	66	Fällige Einzahlung auf Geschäftsanteile	Unpaid and due shares in co-operatives
4	10																					Konzessionen,Rechte, entgeltl. erworben	Purchased concessions, industrial and similar rights and assets, and licences in such rights and assets
5	15																					Konzessionen, entgeltl. erworben	Concessions
6	20																					Gew. Schutzrechte, entgeltl. erworben	Industrial rights
7	25																					Ähnl. Rechte, Werte, entgeltl. erworben	Other rights and assets
8	27																					EDV-Software, entgeltl. erworben	Computer software
9	30																					Lizenz gew. Schutzrechte,entg.erworben	Licences in industrial
10	35																					Geschäfts- oder Firmenwert	Goodwill
11	38																					Anzahlungen auf Geschäfts-, Firmenwert	Prepayments for goodwill
12	39																					Anzahlungen immaterielle VermG	Prepayments for intangible fixed assets
13	40																					Verschmelzungsmehrwert	Goodwill
14	43																					Selbst geschaffene immaterielle VermG.	Internally generated intangible fixed assets
15	44																					EDV-Software, selbst geschaffen	Computer software
16	45																					Lizenzen, Franchise, selbst geschaffen	Licences and franchise
17	46																					Konzessionen, Schutzr.,selbst geschaffen	Concessions and industrial rights
18	47																					Rezepte, Verfahren, selbst geschaffen	Recipes and formulas, processes, prototypes
19	48																					Immat. Vermögensgegenst. in Entwicklung	Intangible fixed assets under development
20	50																					Grundstücke,grndst.Rechte und Bauten	Land, land rights and buildings, including buildings on third-party land
21	59																					Grundstücksanteil häusl. Arbeitszimmer	Share of land attributable to home office
22	60																					Grundstücksgleiche Rechte ohne Bauten	Land rights without buildings
23	65																					Unbebaute Grundstücke	Undeveloped land
24	70																					Grundstücksgleiche Rechte	Land rights (heritable building rights, long-term occupancy rights)
25	75																					Grundstücke mit Substanzverzehr	Impaired land
26	79																					Anzahlungen auf Grund und Boden	Advance payments on land
27	80																					Bauten auf eigenen Grundstücken	Buildings on own land and land rights
28	85																					Grundstückswert bebauter Grundstücke	Property values of own developed land
29	90																					Geschäftsbauten (eigene Grundstücke)	Commercial buildings
30	100																					Fabrikbauten (eigene Grundstücke)	Industrial buildings
31	110																					Garagen (eigene Grst., Geschäftsbauten)	Garages
32	111																					Außenanlagen (eigene Grst., Geschäftsb.)	Outdoor facilities
33	112																					Hof-, Wegebefestig (eig Grst,Geschäftsb)	Paved courtyards and other paved surfaces
34	113																					Einrichtungen (eigene Grst.,Geschäftsb.)	Fixtures in commercial and industrial buildings
35	115																					Andere Bauten (eigene Grundstücke)	Other buildings
36	120																					Geschäfts-,Fabrik-u.and. Bauten im Bau	Commercial, industrial and other buildings under construction
37	129																					Anzahlg.Bauten auf eigenen Grundstücken	Advance payments on commercial, industrial and other buildings on own properties
38	140																					Wohnbauten (eigene Grundstücke)	Residential buildings
39	145																					Garagen (eigene Grundst., Wohnbauten)	Garages
40	146																					Außenanlagen (eigene Grst., Wohnbauten)	Outdoor facilities
41	147																					Hof-, Wegebefestig (eig Grst,Wohnbauten)	Paved courtyards and other paved surfaces
42	148																					Einrichtungen (eigene Grst., Wohnbauten)	Fixtures in residential buildings
43	149																					Gebäudeteil häusliches Arbeitszimmer	Share of building attributable to home office
44	150																					Wohnbauten im Bau eigenen Grundstücken	Residential buildings under construction
45	159																					Anzahlg. Wohnbauten auf eig.Grundstücken	Advance payments on residential buildings on own properties
46	160																					Bauten auf fremden Grundstücken	Buildings on third-party land
47	165																					Geschäftsbauten (fremde Grundstücke)	Commercial buildings
48	170																					Fabrikbauten (fremde Grundstücke)	Industrial buildings
49	175																					Garagen (fremde Grst., Geschäftsbauten)	Garages
50	176																					Außenanlagen (fremde Grst.,Geschäftsb.)	Outdoor facilities
51	177																					Hof-, Wegebefestig (frd Grst,Geschäftsb)	Paved courtyards and other paved surfaces
52	178																					Einrichtungen (fremde Grst.,Geschäftsb.)	Fixtures in commercial and industrial buildings
53	179																					Andere Bauten (fremde Grundstücke)	Other buildings
54	180																					Geschäfts-,Fabrik-u.and. Bauten im Bau	Commercial, industrial and other buildings under construction
55	189																					Anzahlg. auf Bauten fremd. Grundstücken	Prepayments on commercial, industrial and other buildings on third-party land
56	190																					Wohnbauten (fremde Grundstücke)	Residential buildings
57	191																					Garagen (fremde Grundstücke, Wohnbauten)	Garages
58	192																					Außenanlagen (fremde Grundstücke,Wohnb.)	Outdoor facilities
59	193																					Hof-, Wegebefestigung (frd Grst.,Wohnb.)	Paved courtyards and other paved surfaces
60	194																					Einrichtungen (fremde Grundst., Wohnb.)	Fixtures in residential
61	195																					Wohnbauten im Bau fremden Grundstücken	Residential buildings under construction
62	199																					Anzahlungen a. Wohnbauten a. fremd. Gr.	Prepayments on residential buildings on third-party land
63	200																					Technische Anlagen und Maschinen	Technical equipment and machinery
64	210																					Maschinen	Machinery
65	220																					Maschinengebundene Werkzeuge	Machine tools
66	240																					Technische Anlagen	Technical equipment
67	260																					Transportanlagen und Ähnliches	Transportation and similar systems
68	280																					Betriebsvorrichtungen	Operating facilities
69	290																					Technische Anlagen und Maschinen im Bau	Technical equipment and machinery under construction
70	299																					Anzahlungen auf technische Anlagen	Prepayments on technical equipment and machinery
71	300																					Betriebs- und Geschäftsausstattung	Other equipment, operating and office equipment
72	310																					Andere Anlagen	Other equipment
73	320																					Pkw	Passenger cars
74	350																					Lkw	Heavy goods vehicles
75	380																					Sonstige Transportmittel	Other transportation resources
76	400																					Betriebsausstattung	Operating equipment
77	410																					Geschäftsausstattung	Office equipment
78	420																					Büroeinrichtung	Office fittings
79	430																					Ladeneinrichtung	Shop fittings
80	440																					Werkzeuge	Tools
81	450																					Einbauten in fremde Grundstücke	Leasehold improvements
82	460																					Gerüst- und Schalungsmaterial	Scaffolding and formwork materials
83	480																					Geringwertige Wirtschaftsgüter	Low-value assets
84	485																					Wirtschaftsgüter (Sammelposten)	Assets (collective item)
85	490																					Sonstige Betriebs-u.Gesch.ausstattung	Other operating and office equipment
86	498																					Betriebs- u. Gesch.ausstattung im Bau	Other equipment, operating and office equipment under construction
87	499																					Anzahlung Betriebs- u. Gesch.ausstattung	Prepayments on other equipment, operating and office equipment
88	500																					Anteile an verbundenen Unternehmen (AV)	Shares in affiliated companies (fixed assets)
89	501																					Anteile an verbundenen UN, PersG (AV)	Shares in affiliated companies, partnerships
90	502																					Anteile an verbundenen UN, KapG (AV)	Shares in affiliated companies, corporations
91	503																					Anteile an herrsch. Gesell., KapG (AV)	Shares in parent or majority investor, corporations
92	504																					Anteile a. herrschend. Gesellschaft (AV)	Shares in parent or in majority investor
93	505																					Ausleihungen an verbundene Unternehmen	Loans to affiliated companies
94	506																					Ausleihungen an verbundene UN, PersG	Loans to affiliated companies, partnerships
95	507																					Ausleihungen an verbundene UN, KapG	Loans to affiliated companies, corporations
96	508																					Ausleihungen an verbundene UN, EinzelUN	Loans to affiliated companies, sole proprietorships
97	509																					Anteile an herrsch. Gesell., PersG (AV)	Shares in affiliated majority investor, partnership
98	510																					Beteiligungen	Other long-term equity investments
99	513																					Typisch stille Beteiligungen	Typical silent partnerships
100	516																					Atypische stille Beteiligungen	Atypical silent partnerships
101	517																					Beteiligungen an Kapitalgesellschaft	Investments in corporations
102	518																					Beteiligungen an Personengesellschaft	Investments in partnerships
103	519																					Beteiligung GmbH&Co.an Komplementär-GmbH	Investment by a GmbH & Co. KG in a general partner GmbH
104	520																					Ausleih. an UN mit Beteiligungsverh.	Loans to other long-term investees and investors
105	523																					Ausleihungen an UN mit Beteilig., PersG	Loans to other long-term investees or investors, partnerships
106	524																					Ausleihungen an UN mit Beteilig., KapG	Loans to other long-term investees or investors, corporations
107	525																					Wertpapiere des Anlagevermögens	Long-term securities
108	530																					Wertpapiere mit Gewinnbeteil.ansprüch.	Securities with profit participation rights that are subject to the partial income system
109	535																					Festverzinsliche Wertpapiere	Fixed-income securities
110	538																					Anteile GmbH & Co. an Komplementär-GmbH	Shares of a GmbH & Co. KG in a general partner GmbH
111	540																					Übrige sonstige Ausleihungen	Other miscellaneous loans
112	550																					Darlehen (Finanzanlagen)	Loans
113	570																					Genossenschaftsanteile z.lfr.Verbleib	Long-term shares in cooperatives
114	580																					Ausleihungen an Gesellschafter	Loans to sharehol-
115	582																					Ausleihungen an GmbH-Gesellschafter	Loans to GmbH shareholders
116	583																					Ausleih. an stille Gesellschafter	Loans to GmbH shareholders
117	584																					Ausleih. an persönlich haftende Ges.er	Loans to general partners
118	586																					Ausleihungen an Kommanditisten	Loans to limited partners
119	590																					Ausleihungen an nahe stehende Personen	Loans to related parties
120	595																					LV-Rückdeckungsansprüche z.lfr.Verbl.	Long-term pension liability claims from life insurance policies
121	600																					Anleihen, nicht konvertibel	Non-convertible bonds
122	601																					Anleihen, nicht konvertibel (b. 1 Jahr)	Non-convertible bonds
123	605																					Anleihen, nicht konvertibel (1-5 Jahre)	Non-convertible bonds
124	610																					Anleihen, nicht konvertibel (g.5 Jahre)	Non-convertible bonds
125	615																					Anleihen konvertibel	Convertible bonds
126	616																					Anleihen konvertibel(bis 1 Jahr)	Convertible bonds remaining term up to 1 year
127	620																					Anleihen konvertibel(1-5 Jahre)	Convertible bonds remaining term between 1 and 5 years
128	625																					Anleihen konvertibel(größer 5 Jahre)	Convertible bonds remaining term greater than 5 years
129	630																					Verbindlichkeiten gg. Kreditinstituten	Liabilities to banks
130	631																					Verbindlichkeiten Kreditinstitut(b.1J)	Liabilities to banks remaining term up to 1 year
131	640																					Verbindlichkeiten Kreditinstitut(1-5J)	Liabilities to banks remaining term between 1 and 5 years
132	650																					Verbindlichkeiten Kreditinstitut(g.5J)	Liabilities to banks remaining term greater than 5 years
133	660																					TZ-Verbindlichkeit. gg. Kreditinstituten	Liabilities to banks instalment credit agreements
134	661																					TZ-Verbindlichkeit. Kreditinstitut(b.1J)	Liabilities to banks instalment credit agreements remaining term up to 1 year
135	670																					TZ-Verbindlichkeit. Kreditinstitut(1-5J)	Liabilities to banks instalment credit agreements remaining term between 1 and 5 years
136	680																					TZ-Verbindlichkeit. Kreditinstitut(g.5J)	Liabilities to banks instalment credit agreements remaining term greater than 5 years
137	690																					Verb.g.Kred.inst.,vor Rlz-Differenzierg	Liabilities to banks, previous to residual term differentiation
138	699																					Gegenkonto bei Aufteilung Kto 0690-0698	Contra account 0690-0698
139	700																					Verbindlichk.gegenüber verbundenen UN	Liabilities to affiliated companies
140	701																					Verbindlichkeit. gg.verbundene UN(b.1 J)	Liabilities to affiliated companies remaining term up to 1 year
141	705																					Verbindlichkeit. gg.verbundene UN(1-5 J)	Liabilities to affiliated companies remaining term between 1 and 5 years
142	710																					Verbindlichkeit. gg.verbundene UN(g.5 J)	Liabilities to affiliated companies remaining term greater than 5 years
143	715																					Verbindl. gg.UN mit Beteiligungsverh.	Liabilities to other long-term investees and investors
144	716																					Verbindl. gg.UN mit Beteiligg.verh. b.1J	Liabilities to other long-term investees and investors remaining term up to 1 year
145	720																					Verbindl. gg.UN mit Beteiligg.verh. 1-5J	Liabilities to other long-term investees and investors remaining term between 1 and 5 years
146	725																					Verbindl. gg.UN mit Beteiligg.verh. g.5J	Liabilities to other long-term investees and investors remaining
147	730																					Verbindlichkeit.gg. Gesellschaftern	Liabilities to shareholders/partners
148	731																					Verbindlichkeit.gg. Gesellschaftern b.1J	Liabilities to shareholders/partners remaining term up to 1 year
149	740																					Verbindlichkeit.gg. Gesellschaftern 1-5J	Liabilities to shareholders/partners remaining term between 1 and 5 years
150	750																					Verbindlichkeit.gg. Gesellschaftern g.5J	Liabilities to shareholders/partners remaining term greater than 5 years
151	755																					Verb.gg.Gesellschaftern off.Ausschüttg.	Liabilities to shareholders/partners for outstanding distributions
152	760																					Verb.ggü.typ.stillen Gesellschaftern	Liabilities to typical silent partners
153	761																					Verb.ggü.typ.stillen Gesellsch.(b.1J)	Liabilities to typical silent partners remaining term up to 1 year
154	764																					Verb.ggü.typ.stillen Gesellsch.(1-5J)	Liabilities to typical silent partners remaining term between 1 and 5 years
155	767																					Verb.ggü.typ.stillen Gesellsch.(g.5J)	Liabilities to typical silent partners remaining term greater than 5 years
156	770																					Verb.ggü.atyp.stillen Gesellschaftern	Liabilities to atypical silent partners
157	771																					Verb.ggü.atyp.stillen Gesellsch.(b.1J)	Liabilities to atypical silent partners remaining term up to 1 year
158	774																					Verb.ggü.atyp.stillen Gesellsch.(1-5J)	Liabilities to atypical silent partners remaining term between 1 and 5 years
159	777																					Verb.ggü.atyp.stillen Gesellsch.(g.5J)	Liabilities to atypical silent partners remaining term greater than 5 years
160	780																					Partiarische Darlehen	Profit-participation loans
161	781																					Partiarische Darlehen(bis 1 Jahr)	Profit-participation loans remaining term up to 1 year
162	784																					Partiarische Darlehen(1-5 Jahre)	Profit-participation loans remaining term between 1 and 5 years
163	787																					Partiarische Darlehen(g. 5 Jahre)	Profit-participation loans remaining term greater than 5 years
164	790																					So.Verb.vor Rlz-Differenz.(n.Bilanzier.)	Other liabilities, previous to residual term differentiation (balance sheet accounting only)
165	799																					Gegenkonto Aufteilung so.Verbindlichk. 0730-1789 and 1665-1678	Contra account 0730-1789 and 1665-1678
166	800																					Gezeichnetes Kapital	Subscribed capital
167	809																					Kapitalerhöhung aus Gesellschaftsmitteln	Capital increase from reserves or retained earnings
168	810																					Geschäftsguthaben verbleib. Mitglieder	Paid-up shares of remaining members of co-operatives
169	811																					Geschäftsguthaben ausscheid.Mitglieder	Paid-up shares of withdrawing members of co-operatives
170	812																					Geschäftsguthaben gekünd. Geschäftsant	Paid-up shares of cooperatives, cancelled shares
171	813																					Fällige Einzahl. Geschäftsant. vermerkt	Unpaid and due shares in co-operatives, recorded
172	815																					Gkto.fällige Einzah.Geschäftsant. verm.	Contra account for unpaid and due shares in co-operatives, recorded
173	819																					Erworbene eigene Anteile	Purchased treasury
174	820																					Ausstehende Einlage nicht eingefordert	Unpaid uncalled contributions to subscribed capital
175	830																					Ausstehende Einlage eingefordert	Unpaid called contributions to subscribed capital
176	839																					Nachschüsse	Supplementary calls (receivables; contra account 0845)
177	840																					Kapitalrücklage	Capital reserves
178	841																					Kapitalrücklage/Anteile ü. Nennbetrag	Capital reserves from issuance of shares above par or notional amount
179	842																					Kapitalrückl./Ausgabe Schuldverschr.	Capital reserves from issuance of convertible bonds and options to acquire shares
180	843																					Kapitalrücklage gg.Vorzugsgewährung	Capital reserves from additional payments as consideration for preferential rights for shares
181	844																					Kapitalrückl. durch Zuzahlungen in EK	Other additional capital contributions
182	845																					Nachschusskapital	Supplementary calls
183	846																					Gesetzliche Rücklage	Legal reserve
184	848																					Gewinnrücklage Erwerb eigener Anteile	Other revenue reserves from the purchase of treasury shares
185	849																					Rücklage Anteile an herrsch. Unternehmen	Reserve for shares in a parent or majority investor
186	851																					Satzungsmäßige Rücklagen	Reserves provided for by the articles of association
187	852																					Andere Ergebnisrücklagen	Other revenue reserves (co-operatives)
188	853																					Gewinnrücklage Übergangsvorschr. BilMoG	Revenue reserves from the transitional BilMoG provisions
189	854																					Gewinnrücklage Zuschreibg. Sachanlage	Revenue reserves from the transitional BilMoG provisions (reversal of writedowns of tangible fixed assets)
190	855																					Andere Gewinnrücklagen	Other revenue reserves
191	856																					Eigenkapitalanteil von Wertaufholungen	Equity component of reversals of writedowns
192	857																					Gewinnrücklage Zuschreibg. Finanzanl.	Revenue reserves from the transitional BilMoG provisions (reversal of writedowns of long-term financial assets)
193	858																					Gewinnrücklage Auflösung SoPo	Revenue reserves from reversal of special tax-allowable reserves
194	859																					Latente Steuern (H) neutrale Verrechnung	Deferred taxes (revenue reserves credit balance) from items taken directly to equity
195	860																					Gewinnvortrag vor Verwendung	Retained profits
196	865																					Gewinnvortrag vor Verwendung (KKE)	Retained profits brought forward before appropriation of net profit (with breakdown for statement of changes in capital accounts)
197	867																					Verlustvortrag vor Verwendung (KKE)	Accumulated losses brought forward before appropriation of net profit (with breakdown for statement of changes in capital accounts)
198	868																					Verlustvortrag vor Verwendung	Accumulated losses brought forward before appropriation of net profit
199	870																					Festkapital (VH), EK	Fixed capital, gp
200	871																					Kapital (fester Anteil, nur EU)	Capital (fixed share, only sole proprietorships)
201	880																					Variables Kapital (VH), EK	Variable capital, gp
202	881																					Kapital (variabler Anteil, nur EU)	Capital (variable share, only sole proprietorships)
203	890																					Gesellschafter-Darlehen (VH), FK	Partner loans, gp
204	900																					Kommandit-Kapital (TH), EK	Loss adjustment account, lp
205	910																					Verlustausgleichskonto (TH), EK	Loss adjustment account, lp
206	920																					Gesellschafter-Darlehen (TH), FK	Partner loans, lp
207	930																					Übrige andere Sonderposten	Miscellaneous other special reserves
208	931																					Steuerfreie Rücklagen nach § 6b EStG	Untaxed reserves under section 6b EStG
209	932																					Rücklage für Ersatzbeschaffung	Replacement reserves
210	940																					SoPo mit Rücklageanteil, Sonder-AfA	Special tax-allowable reserves, accelerated tax depreciation and writedowns
211	945																					Ausgleichsposten Entnahmen § 4g EStG	Adjustment item for withdrawals, s. 4g EStG
212	946																					Rücklage für Zuschüsse	Reserve for investment
213	947																					SoPo Rücklageanteil nach § 7g (5) EStG	Special tax-allowable
214	948																					Sonderposten für Zuschüsse Dritter	Special reserves for
215	949																					Sonderposten für Investitionszulagen	Extraordinary items for investment grants
216	950																					Pensions-und ähnliche Rückstellungen	Provisions for pensions and similar obligations
217	951																					Rückstellung Pensionen zur Saldierung	Provisions for pensions and similar obligations for offsetting against long-term assets in accordance with section 246(2) HGB
218	952																					Pensionsrückstellungen ggb. Ges.ern	Provisions for pensions and similar obligations to shareholders or related parties (10 % capital investment)
219	953																					Rückstellungen für Direktzusagen	Provisions for direct commitments
220	954																					Rückst. Zuschussverpfl. Pens.kasse, LV	Provisions for subsidy obligations for pension funds and life insurances
221	955																					Steuerrückstellungen	Provisions for taxes
222	956																					Gewerbesteuerrückstellung § 4 (5b) EStG	Provision for trade tax, section 4(5b) EStG
223	961																					Urlaubsrückstellungen	Provisions for vacation pay
224	962																					Steuerrückstellung Steuerstundung BStBK	Provisions for taxes for tax deferral (BStBK)
225	963																					Körperschaftsteuerrückstellung	Provision for corporate income tax
226	964																					Rückstell. langfristige Verpflichtung	Long-term provisions for long-term obligations comparable to post-employment benefits
227	965																					Rückstellungen für Personalkosten	Provisions for personnel expenses
228	966																					Rückstellungen für Aufbewahrungspflicht	Provisions for record retention obligations
229	967																					Rückst. langfr. Verpflicht., Saldierung	Long-term provisions for long-term obligations comparable to post-employment benefits for offsetting with long-term assets under
230	968																					Passive latente Steuern	Deferred tax liabilities
231	969																					Rückstellungen für latente Steuern	Allowances for deferred tax liabilities
232	970																					Sonstige Rückstellungen	Other provisions
233	971																					Rückstellungen Instandhaltung bis 3 M	Provisions for maintenance expenses deferred to the first three months of the following year
234	973																					Rückstellungen Abraum-/Abfallbeseit.	Provisions for environmental remediation and waste disposal expenses
235	974																					Rückstellungen f. Gewährleistungen	Provisions for warranties (contra account 4790)
236	976																					Rückstellungen f. drohende Verluste	Provisions for expected losses from executory contracts
237	977																					Rückstellungen für Abschluss u. Prüfung	Provisions for period-end closing and audit costs
238	978																					Aufwandsrückstellungen § 249 (2) HGB aF	Provisions for internal expenses under section 249(2) HGB (old version)
239	979																					Rückstellungen für Umweltschutz	Provisions for environmental protection
240	980																					Aktive Rechnungsabgrenzung	Prepaid expenses
241	983																					Aktive latente Steuern	Deferred tax assets
242	984																					Aufwand Zölle und Verbrauchsteuern	Customs and excise duties relating to inventories and recognised as expenses
243	985																					Aufwand Umsatzsteuer auf Anzahlungen	Value added tax relating to prepayments and recognised as expenses
244	986																					Damnum/Disagio	Discount
245	987																					Rechnungsabgrenzung neutrale Verrechnung	Deferred income (revenue reserves debit balance) from items taken directly to equity
246	988																					Latente Steuern (S) neutrale Verrechnung	Deferred taxes (revenue reserves debit balance) from items taken directly to equity
247	989																					Gesamthänderisch geb. Rücklagen (KKE)	Collectively held reserves (with breakdown for statement of changes in capital accounts)
248	990																					Passive Rechnungsabgrenzung	Deferred income
249	992																					Abgrenzung unterjährige AfA für BWA	Deferrals of intra-period flat-rate depreciation charges for management accounting analysis
250	996																					Pauschalwertberichtigung Forderg./b.1J	Global valuation allowance on receivables remaining term up to 1 year
251	997																					Pauschalwertberichtigung Forderg./g.1J	Global valuation allowance on receivables remaining term greater than 1 year
252	998																					Einzelwertberichtigung Forderung(b.1J)	Specific valuation allowances on receivables remaining term up to 1 year
253	999																					Einzelwertberichtigung Forderung(g.1J)	Specific valuation allowances on receivables remaining term greater than 1 year
254	1000																					Kasse	Cash in hand
255	1010																					Nebenkasse 1	Petty cash 1
256	1020																					Nebenkasse 2	Petty cash 2
257	1100																					Bank (Postbank)	Bank 1 (old)
258	1110																					Bank (Postbank 1)	Bank 2 (old)
259	1120																					Bank (Postbank 2)	Bank 3 (old)
260	1130																					Bank (Postbank 3)	Bank 4 (old)
261	1190																					LZB-Guthaben	LZB (Bundesbank regional office) balances
262	1195																					Bundesbankguthaben	Central bank balances
263	1200																					Bank 1	Bank 1
264	1210																					Bank 2	Bank 2
265	1220																					Bank 3	Bank 3
266	1230																					Bank 4	Bank 4
267	1240																					Bank 5	Bank 5
268	1250																					Bank 6	Bank 6
269	1290																					Finanzmittelanlagen kurzfr. Disposition	Cash investments, short-term cash management (not contained in cash funds)
270	1295																					Verb. gg Kreditinst. (n. Finanzmittelf.)	Liabilities to banks (not included in cash funds)
271	1300																					Wechsel aus Lieferung und Leistung	Bills receivable
272	1301																					Wechsel a. Lieferungen/Leistungen b.1 J	Bills receivable remaining term up to 1 year
273	1302																					Wechsel a. Lieferungen/Leistungen g.1 J	Bills receivable remaining term greater than 1 year
274	1305																					Wechsel aus L+L bundesbankfähig	Bills receivable, eligible for discount with central bank
275	1310																					Besitzwechsel gegen verbund. Unternehmen	Bills receivable from affiliated companies
276	1311																					Besitzwechsel gegen verbundene UN (b.1J)	Bills receivable from affiliated companies remaining term up to 1 year
277	1312																					Besitzwechsel gegen verbundene UN (g.1J)	Bills receivable from affiliated companies remaining term greater than 1 year
278	1315																					Besitzwechs.gg.verb.UN, bundesbankfähig	Bills receivable from affiliated companies, eligible for discount with central bank
279	1320																					Besitzwechsel gg.UN m. Beteiligungsverh.	Bills receivable from other long-term investees and investors
280	1321																					Besitzwechsel gg.UN m.Beteiligg.verh.b1J	Bills receivable from other long-term investees and investors remaining term up to 1 year
281	1322																					Besitzwechsel gg.UN m.Beteiligg.verh.g1J	Bills receivable from other long-term investees and investors remaining term greater than 1 year
282	1325																					Besitzwechsel gg.UN m.Beteiligg.verh.bbf	Bills receivable from other long-term investees and investors, eligible for discount with central bank
283	1327																					Finanzwechsel	Finance bills
284	1329																					Wertpap. mit geringen Wertschwankungen	Other securities subject to immaterial changes in value
285	1330																					Schecks	Cheques
286	1340																					Anteile an verbundenen Unternehmen (UV)	Shares in affiliated companies (current assets)
287	1344																					Anteile a. herrschend. Gesellschaft (UV)	Shares in parent or in majority investor
288	1348																					Sonstige Wertpapiere	Other securities
289	1349																					Wertpapieranlagen kurzfr. Disposition	Securities investments (short-term cash management)
290	1350																					GmbH-Anteile z.kurzfristigen Verbleib	GmbH shares held for sale
291	1352																					Genossenschaftsanteile z.kfr.Verbleib	Shares in cooperatives held for sale
292	1353																					VermG z. Erfüllung langfr.Verpflichtung	Assets to settle obligations comparable to post-employment benefits
293	1354																					VermG z. Saldierung langfr.Verpflichtung	Assets for offsetting with obligations comparable to post-employment benefits under s. 246(2) of the HGB
294	1355																					Ansprüche a. Rückdeckungsversicherung	Pension liability insurance claims
295	1356																					VermG zur Erfüllung Pensionsrückstellung	Long-term assets for the settlement of provisions for pensions and similar obligations
296	1357																					VermG Saldierung Pensionsrückstellung	Long-term assets for offsetting provisions for pensions and similar obligations in accordance with section 246(2) HGB
297	1360																					Geldtransit	Cash in transit
298	1371																					Verr.Kto § 4 (3) EStG nicht ergebnisw.	Clearing account for determining profit as per section 4/3 (EStG), not recognized in income
299	1372																					Wirtschaftsgüter UV § 4 (3) EStG	Current assets in accordance with section 4(3) sentence 4 EStG
300	1373																					Forderung gg.Kommanditist, atyp.st.Ges.
301	1374																					Forderung gg.Komm., atyp.st. Ges.er b1J
302	1375																					Forderung gg.Komm., atyp.st. Ges.er g1J
303	1376																					Forderungen gg. typisch stille Ges.er	Receivables from typical silent partners
304	1377																					Forderungen gg. typ.stille Ges.er, b1J	Receivables from typical silent partners remaining term up to 1 year
305	1378																					Forderungen gg. typ.stille Ges.er, g1J	Receivables from typical silent partners remaining term greater than 1 year
306	1380																					Überleitung Kostenstellen	Cost centre reconciliation account
307	1381																					Forderungen gegen GmbH-Gesellschafter	Receivables from GmbH shareholders
308	1382																					Forderungen gegen GmbH-Ges.er, b1J	Receivables from GmbH shareholders remaining term up to 1 year
309	1383																					Forderungen gegen GmbH-Ges.er, g1J	Receivables from GmbH shareholders remaining term greater than 1 year
310	1385																					Forderungen gg. persönl.haftende Ges.er	Receivables from general partners
311	1386																					Forderungen gg. persönl.haft. Ges., b1J	Receivables from general partners remaining term up to 1 year
312	1387																					Forderungen gg. persönl.haft. Ges., g1J	Receivables from general partners remaining term greater than 1 year
313	1389																					Anspruch Altersvers./Pension Mituntern.	Occupational pension and other post-employment benefit entitlements (partners)
314	1390																					Verrechnung Ist-Versteuerung	Clearing account actual taxation
315	1391																					Neutralis.ertragsw. Sachv.§ 4 (3) EStG	Neutralization of items recognized in income for Section 4 (3) EStG
316	1394																					Forderungen gg. Gesellschaft/Gesamthand	Receivables from company/joint ownership
317	1400																					Forderungen aus L+L	Trade receivables
318	1401																					Forderungen aus L+L	Trade receivables
319	1402																					Forderungen aus L+L	Trade receivables
320	1410																					Forderungen aus L+L ohne Kontokorrent	Trade receivables, no separate receivables/payables accounting
321	1445																					Forderungen L+L allg. Steuersatz (EÜR)	Trade receivables at general VAT rate or of a VAT-exempt small business (cash basis accounting)
322	1446																					Forderungen a. L+L erm.Steuersatz (EÜR)	Trade receivables at reduced VAT rate (cash basis accounting)
323	1447																					Forderung. aus stfr.,n.stbaren L+L (EÜR)	Tax-exempt or untaxed trade receivables (cash basis accounting)
324	1448																					Forderungen aus L+L nach § 24 UStG (EÜR)	if receivables are classified by tax rates
325	1449																					Gegenkto Aufteilung Forderungen L+L(EÜR)	Contra account 1445-1448 if receivables are classified by tax rates (cash basis accounting)
326	1450																					Forderungen n. § 11 Abs.1 S.2 EStG (EÜR)	Receivables under section 11 (1) sentence 2 EStG for section 4/3 EStG
327	1451																					Forderg.a. Lieferungen/Leistungen b.1 J	Trade receivables, no separate receivables/payables accounting remaining term up to 1 year
328	1455																					Forderg.a. Lieferungen/Leistungen g.1 J	Trade receivables, no separate receivables/payables accounting remaining term greater 1 year
329	1460																					Zweifelhafte Forderungen	Doubtful receivables
330	1461																					Zweifelhafte Forderungen (bis 1 Jahr)	Doubtful receivables remaining term up to 1 year
331	1465																					Zweifelhafte Forderungen (g. 1 Jahr)	Doubtful receivables remaining term greater than 1 year
332	1470																					Forderungen aus L+L gg. verbundene UN	Trade receivables from affiliated companies
333	1471																					Forderungen aus L+L gg. verbund. UN b.1J	Trade receivables from affiliated companies remaining term up to 1 year
334	1475																					Forderungen aus L+L gg. verbund. UN g.1J	Trade receivables from affiliated companies remaining term greater than 1 year
335	1478																					WB Forderungen gg. verbundene UN (b.1J)	Valuation allowances on receivables from affiliated companies remaining term up to 1 year
336	1479																					WB Forderungen gg. verbundene UN (g.1J)	Valuation allowances on receivables from affiliated companies remaining term greater than 1 year
337	1480																					Forderg. L+L gg.UN m. Beteiligungsverh.	Trade receivables from other long-term investees and investors
338	1481																					Forderg. L+L gg.UN m.Beteiligg.verh.b1J	Trade receivables from other long-term investees and investors remaining term up to 1 year
339	1485																					Forderg. L+L gg.UN m.Beteiligg.verh.g1J	Trade receivables from other long-term investees and investors remaining term greater than 1 year
340	1488																					WB Forderg.gg.UN m.Beteiligg.verh. b.1J	Valuation allowances on receivables from other long-term investees and investors remaining term up to 1 year
341	1489																					WB Forderg.gg.UN m.Beteiligg.verh. g.1J	Valuation allowances on receivables from other long-term investees and investors remaining term greater than 1 year
342	1490																					Forderungen aus L+L gg. Gesellschafter	Trade receivables from shareholders/partners
343	1491																					Forderg. aus L+L gg.Gesellschafter b.1 J	Trade receivables from shareholders/partners remaining term up to 1 year
344	1495																					Forderg. aus L+L gg.Gesellschafter g.1 J	Trade receivables from shareholders/partners remaining term greater than 1 year
345	1498																					Gegenkonto sonst.VG bei Buchung Debitor	Contra account for other assets if posted via receivables account
346	1499																					Gegenkonto bei Aufteilung Debitoren	Contra account 1451-1497 if allocated to receivables account
347	1500																					Sonstige Vermögensgegenstände	Other assets
348	1501																					Sonstige Vermögensgegenstände (b.1 J)	Other assets remaining term up to 1 year
349	1502																					Sonstige Vermögensgegenstände (g.1 J)	Other assets remaining term greater than 1 year
350	1503																					Forderungen gg. Geschäftsf.(b.1J)	Receivables from executive board members and managing directors
351	1504																					Forderungen gg. Geschäftsf.(g.1J)	Receivables from executive board members and managing directors
352	1505																					Forderungen gg. Aufsichtsratsm. (b.1 J)	Receivables from supervisory and advisory board members remaining term up to 1 year
353	1506																					Forderungen gg. Aufsichtsratsm. (g.1 J)	Receivables from supervisory and advisory board members remaining term greater than 1 year
354	1507																					Forderungen gegen sonstige Ges.er, b1J	Receivables from other shareholders remaining term up to 1 year
355	1508																					Forderungen gegen sonstige Ges.er, g1J	Receivables from other shareholders remaining term greater than 1 year
356	1510																					Geleistete Anzahlungen auf Vorräte	Prepayments for inventories
357	1511																					Geleistete Anzahlungen 7% Vorsteuer	Prepayments, 7 % input
358	1512																					Geleistete Anzahlungen 5% Vorsteuer	Prepayments, 5 % input
359	1517																					Geleistete Anzahlungen 16% Vorsteuer	Prepayments, 16 % input tax
360	1518																					Geleistete Anzahlungen 19% Vorsteuer	Prepayments, 19 % input tax
361	1519																					Forderungen gg. Arbeitsgemeinschaften	Receivables from project consortiums
362	1520																					Forderungen ggb. Krankenkasse aus AAG	Receivables from health insurance funds from Act on Reimbursement of Employers' Expenses (AAG)
363	1521																					Agenturwarenabrechnung (sonstige VermG)	Consignment goods accounts
364	1522																					Genussrechte	Profit participation rights
365	1524																					Einzahl.anspruch zu Nebenleist/Zuzahlung	Supplementary payments or additional contributions receivable
366	1525																					Kautionen	Security deposits
367	1526																					Kautionen (bis 1 J)	Security deposits remaining term up to 1 year
368	1527																					Kautionen (größer 1 J)	Security deposits remaining term greater than 1 year
369	1528																					Nachträgl. abz. Vorsteuer § 15a (2) UStG	Subsequently deductible input tax, section 15a(2) UStG
370	1529																					Zurückzuzahlende Vorsteuer §15a (2) UStG	Repayable input tax, section 15a(2) UStG
371	1530																					Forderg. gg. Personal Lohn- und Gehalt	Receivables from employees (payroll)
372	1531																					Forderungen gegen Personal (bis 1Jahr)	Receivables from employees (payroll) remaining term up to 1 year
373	1537																					Forderungen gegen Personal (g. 1Jahr)	Receivables from employees (payroll) remaining term greater than 1 year
374	1540																					Forderung aus Gewerbesteuerüberzahlung	Receivables from trade tax overpayments
375	1542																					Steuererst.anspruch gegen andere Länder	Tax refund claims against other countries
376	1543																					Forderg. an FA aus abgeführtem Bauabzug	Receivables from tax authorities for construction withholding tax remitted
377	1544																					Forderung gegenüber Bundesagentur	Receivables from Bundesagentur für Arbeit
378	1545																					Forderungen USt-Vorauszahlungen	Accounts receivable from VAT advance payments
379	1546																					Umsatzsteuerforderungen Vorjahr	VAT receivables, previous year
380	1547																					Forderungen aus Verbrauchsteuern	Receivables from excise duties paid
381	1548																					Vorst. in Folgeperiode /-jahr abziehbar	Input tax deductible in following period/year
382	1549																					Körperschaftsteuerrückforderung	Reclaimed corporate income tax
383	1550																					Darlehen (sonstige VermG)	Loans
384	1551																					Darlehen Rlz bis 1 J. (sonstige VermG)	Loans remaining term up to 1 year
385	1555																					Darlehen Rlz > 1 J. (sonstige VermG)	Loans remaining term greater than 1 year
386	1556																					Nachträgl. abz. Vorsteuer, bewegl. WG	Subsequently deductible input tax, section 15a(1) UStG, movable assets
387	1557																					Zurückzuzahlende Vorsteuer, bewegl.WG	Repayable input tax, section 15a(1) UStG, movable assets
388	1558																					Nachträgl. abz. Vorsteuer, unbewegl. WG	Subsequently deductible input tax, section 15a(1) UStG, immovable property
389	1559																					Zurückzuzahl. Vorsteuer, unbewegl. WG	Repayable input tax, section 15a(1) UStG, immovable property
390	1560																					Aufzuteilende Vorsteuer	Input tax allocation accounts
391	1561																					Aufzuteilende Vorsteuer 7%	Input tax allocation account, 7 %
392	1562																					Aufzuteilende Vorsteuer aus EU-Erwerb	Allocation account for input tax on intra-European Union acquisitions
393	1563																					Aufzuteil. Vorsteuer aus EU-Erwerb 19%	Allocation account for input tax on intra-European Union acquisitions, 19 %
394	1564																					Aufzuteilende Vorsteuer 5%	Input tax allocation account, 5 %
395	1565																					Aufzuteilende Vorsteuer 16%	Input tax allocation account, 16 %
396	1566																					Aufzuteilende Vorsteuer 19%	Input tax allocation account, 19 %
397	1567																					Aufzuteil. Vorsteuer §§ 13a/13b UStG	Input tax allocation account under sections 13a and 13b UStG
398	1568																					Abziehbare Vorsteuer 5%	Deductible input tax, 5
399	1569																					Aufzuteil. Vorsteuer §§13a/13b UStG 19%	Input tax allocation account under sections 13a and 13b UStG, 19 %
400	1570																					Abziehbare Vorsteuer	Deductible input tax
401	1571																					Abziehbare Vorsteuer 7%	Deductible input tax, 7 %
402	1572																					Abziehbare Vorsteuer aus EU-Erwerb	Deductible input tax on intra-European Union acquisitions
403	1573																					Vorst.letzter Abnehmer Dreiecksgeschäft	Input tax from acquisition as last purchaser in a triangular transaction
404	1574																					Abziehbare Vorsteuer aus EU-Erwerb 19%	Deductible input tax on intra-European Union acquisitions, 19 %
405	1575																					Abziehbare Vorsteuer 16%	Deductible input tax, 16 %
406	1576																					Abziehbare Vorsteuer 19%	Deductible input tax, 19 %
407	1577																					Abziehbare Vorsteuer § 13b UStG 19%	Deductible input tax under section 13b UStG, 19 %
408	1578																					Abziehbare Vorsteuer § 13b UStG	Deductible input tax under section 13b UStG
409	1579																					Abziehbare Vorsteuer § 13b UStG 16%	Deductible input tax under section 13b UStG, 16 %
410	1580																					Gegenkonto Vorsteuer § 4 (3) EStG	Contra account for input tax, section 4(3) EStG
411	1581																					Auflösung Vorsteuer Vorjahr § 4 (3) EStG	Reversal of input tax from previous year, section 4(3) EStG
412	1582																					Vorsteuer aus Investitionen § 4 (3) EStG	Input tax from investments, section 4(3) EStG
413	1583																					Gegenkto. Vorsteuer Durchschnittssätze	Contra account for input tax, average rates, section 4(3) EStG
414	1584																					Vorsteuer EU-Erwerb neue Kfz ohne UStID	Deductible input tax for intra-European Union acquisition of new vehicles from suppliers without VAT identification number
415	1585																					Abziehbare Vorsteuer § 13a UStG	Deductible input tax for withdrawal of goods from a VAT warehouse
416	1587																					Vorsteuer allgem. Durchschnittssätze	Input tax, general average rates, VAT return line 63
417	1588																					Einfuhrumsatzsteuer	Acquisition tax liability
418	1589																					Abziehbare Vorsteuer aus EU-Erwerb 16%	Deductible input tax on intra-European Union acquisitions, 16 %
419	1590																					Durchlaufende Posten	Items in transit
420	1592																					Fremdgeld	Third-party funds
421	1593																					Verrechnung erhaltene Anzahlungen	Allocation account for payments received on account of orders if posted via receivables account
422	1594																					Forderungen gegen verbund.Unternehmen	Receivables from affiliated companies
423	1595																					Forderungen gg. verbundene UN(b. 1 J)	Receivables from affiliated companies remaining term up to 1 year
424	1596																					Forderungen gg. verbundene UN(g. 1 J)	Receivables from affiliated companies remaining term greater than 1 year
425	1597																					Forderungen gg. UN m. Beteiligungsverh.	Receivables from other long-term investees and investors
426	1598																					Forderg. gg. UN mit Beteiligg.verh. b.1J	Receivables from other long-term investees and investors remaining term up to 1 year
427	1599																					Forderg. gg. UN mit Beteiligg.verh. g.1J	Receivables from other long-term investees and investors remaining term greater than 1 year
428	1600																					Verbindlichkeiten aus L+L	Trade payables
429	1601																					Verbindlichkeiten aus L+L	Trade payables
430	1602																					Verbindlichkeiten aus L+L	Trade payables
431	1603																					Verbindlichkeiten aus L+L	Trade payables
432	1605																					Verbindl. aus L+L allg. Steuersatz (EÜR)	Trade payables at general VAT rate (cash basis accounting)
433	1606																					Verbindl. aus L+L erm. Steuersatz (EÜR)	Trade payables at reduced VAT rate (cash basis accounting)
434	1607																					Verbindl. aus L+L ohne Vorsteuerabzug	if payables are classified by tax rates (cash basis accounting)
435	1609																					Gegenkto Aufteilung Verbindl. L+L (EÜR)	Contra account 1605-1607 if payables are classified by tax rates (cash basis accounting)
436	1610																					Verbindlichkeiten L+L ohne Kontokorrent	Trade payables, no separate receivables/payables accounting
437	1624																					Verbindl.L+L f.Invest. für § 4 (3) EStG	Trade payables for investments, section 4(3) EStG
438	1625																					Verbindl.a.Lieferungen/Leistungen b.1 J	Trade payables, no separate receivables/payables accounting remaining term up to 1 year
439	1626																					Verbindl.a.Lieferungen/Leistungen 1-5 J	Trade payables, no separate receivables/payables accounting remaining term between 1 and 5 years
440	1628																					Verbindl.a.Lieferungen/Leistungen g.5 J	Trade payables, no separate receivables/payables accounting remaining term greater than 5 years
441	1630																					Verbindl. aus L+L gg. verbundenen UN	Trade payables to affiliated companies
442	1631																					Verbindl.aus L+L gg.verbundenen UN b. 1J	Trade payables to affiliated companies remaining term up to 1 year
443	1635																					Verbindl.aus L+L gg.verbundenen UN 1-5 J	Trade payables to affiliated companies remaining term between 1 and 5 years
444	1638																					Verbindl.aus L+L gg.verbundenen UN g.5 J	Trade payables to affiliated companies remaining term greater than 5 years
445	1640																					Verbindl.aus L+L gg.UN m.Beteiligg.verh.	Trade payables to other long-term investees and investors
446	1641																					Verbindl.aus L+L gg.UN m. Bet.verh. b.1J	Trade payables to other long-term investees and investors remaining term up to 1 year
447	1645																					Verbindl.aus L+L gg.UN m. Bet.verh. 1-5J	Trade payables to other long-term investees and investors remaining term between 1 and 5 years
448	1648																					Verbindl.aus L+L gg.UN m. Bet.verh. g.5J	Trade payables to other long-term investees and investors remaining term greater than 5 years
449	1650																					Verbindl. aus L+L gg. Gesellschaftern	Trade payables to shareholders/partners
450	1651																					Verbindl. aus L+L gg. Gesellsch. b. 1J	Trade payables to shareholders/partners remaining term up to 1 year
451	1655																					Verbindl. aus L+L gg. Gesellsch. 1-5 J	Trade payables to shareholders/partners remaining term between 1 and 5 years
452	1658																					Verbindl. aus L+L gg. Gesellsch. g. 5J	Trade payables to shareholders/partners remaining term greater than 5 years
453	1659																					Gegenkonto bei Aufteilung Kreditoren	Contra account 16251658 if allocated to payables account
454	1660																					Wechselverbindlichkeiten	Bills payable
455	1661																					Wechselverbindlichkeiten (bis 1 Jahr)	Bills payable remaining term up to 1 year
456	1662																					Wechselverbindlichkeiten (1-5 Jahre)	Bills payable remaining term between 1 and 5 years
457	1663																					Wechselverbindlichkeiten (g. 5 Jahre)	Bills payable remaining term greater than 5 years
458	1665																					Verbindlichk. ggb. GmbH-Gesellschaftern	Liabilities to GmbH shareholders
459	1666																					Verbindlichk. ggb. GmbH-Ges.ern, b1J	Liabilities to GmbH shareholders remaining term up to 1 year
460	1667																					Verbindlichk. ggb. GmbH-Ges.ern, 1-5J	Liabilities to GmbH shareholders remaining term between 1 and 5 years
461	1668																					Verbindlichk. ggb. GmbH-Ges.ern, g5J	Liabilities to GmbH shareholders remaining term greater than 5 years
462	1670																					Verbindl. ggb. pers.haftenden Ges.ern	Liabilities to general partners
463	1671																					Verbindl. ggb. pers.haft. Ges.ern, b1J	Liabilities to general partners remaining term up to 1 year
464	1672																					Verbindl. ggb. pers.haft. Ges.ern, 1-5J	Liabilities to general partners remaining term between 1 and 5 years
465	1673																					Verbindl. ggb. pers.haft. Ges.ern, g5J	Liabilities to general partners remaining term greater than 5 years
466	1675																					Verbindlichkeiten ggb. Kommanditisten	Liabilities to limited partners
467	1676																					Verbindlichk. ggb. Kommanditisten, b1J	Liabilities to limited partners remaining term up to 1 year
468	1677																					Verbindlichk. ggb. Kommanditisten, 1-5J	Liabilities to limited partners remaining term between 1 and 5 years
469	1678																					Verbindlichk. ggb. Kommanditisten, g5J	Liabilities to limited partners remaining term greater than 5 years
470	1691																					Verbindlichk. ggb. Arbeitsgemeinschaft	Liabilities to project consortiums
471	1692																					Neutralis.aufwandsw.Sachv. § 4 (3) EStG	Neutralization of items recognized in expenses for section 4(3) EStG
472	1693																					Ergebnisneutrale Sachv. § 4 (3) EStG	Items recognized in equity for section 4(3) EStG
473	1695																					Verb.ggü.still.Gesellschaftern - so.Verb	Liabilities to silent partners
474	1696																					Verb.ggü.still.Gesellsch.(b.1J) so.Verb.	Liabilities to silent partners remaining term up to 1 year
475	1697																					Verb.ggü.still.Gesellsch.(1-5J) so.Verb.	Liabilities to silent partners remaining term between 1 and 5 years
476	1698																					Verb.ggü.still.Gesellsch.(g.5J) so.Verb.	Liabilities to silent partners remaining term greater than 5 years
477	1700																					Sonstige Verbindlichkeiten	Other liabilities
478	1701																					Sonstige Verbindlichkeiten (bis 1 J)	Other liabilities remaining term up to 1 year
479	1702																					Sonstige Verbindlichkeiten (1-5 J)	Other liabilities remaining term between 1 and 5 years
480	1703																					Sonstige Verbindlichkeiten (g. 5 J)	Other liabilities remaining term greater than 5 years
481	1704																					So. Verbindl. § 11 (2) für § 4 (3) EStG	Other liabilities, under section 11(2) sentence 2 EStG for section 4(3) EStG
482	1705																					Darlehen (sonstige VB)	Loans
483	1706																					Darlehen Rlz bis 1 J. (sonstige VB)	Loans remaining term up to 1 year
484	1707																					Darlehen Rlz 1-5 J. (sonstige VB)	Loans remaining term between 1 and 5 years
485	1708																					Darlehen Rlz > 5 J. (sonstige VB)	Loans remaining term greater than 5 years
486	1709																					Gewinnverfügung stille Gesellschaft.	Profit drawdown account of silent partners
487	1710																					Erhalt. Anzahlungen auf Bestellungen	Payments received on account of orders (liabilities)
488	1711																					Erhaltene Anzahlungen 7% USt	Tax-paid payments received on account of orders, 7 % VAT (liabilities)
489	1712																					Erhaltene Anzahlungen 5% USt	Tax-paid payments received on account of orders, 5 % VAT (liabilities)
490	1715																					Erhaltene Anzahlungen - Nachsteuer	Payments received on account of orders Back taxes
491	1717																					Erhaltene Anzahlungen 16% USt	Tax-paid payments received on account of orders, 16 % VAT (liabilities)
492	1718																					Erhaltene Anzahlungen 19% USt	Tax-paid payments received on account of orders, 19 % VAT (liabilities)
493	1719																					Erhaltene Anzahlungen (bis 1 Jahr)	Payments received on account of orders remaining term up to 1 year
494	1720																					Erhaltene Anzahlungen (1-5 Jahre)	Payments received on account of orders remaining term between 1 and 5 years
495	1721																					Erhaltene Anzahlungen (g. 5 Jahre)	Payments received on account of orders remaining term greater than 5 years
496	1722																					Erhaltene Anzahlungen auf Bestellungen	Payments received on account of orders (deducted from inventories on the face of the balance sheet)
497	1725																					USt fällig Folg.per.§§13(1) u.13b(2)UStG	VAT due in following period (sections 13 (1)
498	1728																					USt im and. EU-Land stpfl.elektr. Leistg	VAT on electronic services taxable in another EU country
499	1729																					Steuerzahlg aus im and.EU-Land stpfl.DL	Tax payments on services taxable in another EU country
500	1730																					Kreditkartenabrechnung	Credit card settlements
501	1731																					Agenturwarenabrechnung (sonstige VB)	Consignment goods accounts
502	1732																					Erhaltene Kautionen	Security deposits received
503	1733																					Erhaltene Kautionen (bis 1 Jahr)	Security deposits received remaining term up to 1 year
504	1734																					Erhaltene Kautionen (1-5 Jahre)	Security deposits received remaining term between 1 and 5 years
505	1735																					Erhaltene Kautionen (größer 5 Jahre)	Security deposits received remaining term greater than 5 years
506	1736																					Verbindl. Steuern und Abgaben	Liabilities from taxes and levies
507	1737																					Verbindl. Steuern und Abgaben (b. 1 J)	Liabilities from taxes and levies remaining term up to 1 year
508	1738																					Verbindl. Steuern und Abgaben (1-5 J)	Liabilities from taxes and levies remaining term between 1 and 5 years
509	1739																					Verbindl. Steuern und Abgaben (g. 5 J)	Liabilities from taxes and levies remaining term greater than 5 years
510	1740																					Verbindlichkeiten aus Lohn und Gehalt	Payroll liabilities
511	1741																					Verbindlichk. Lohn- und Kirchensteuer	Wage and church tax payables
512	1742																					Verbindlichkeiten soziale Sicherheit	Social security liabilities
513	1743																					Verbindlichk. soziale Sicherheit(b.1J)	Social security liabilities remaining term up to 1 year
514	1744																					Verbindlichk. soziale Sicherheit(1-5J)	Social security liabilities remaining term between 1 and 5 years
515	1745																					Verbindlichk. soziale Sicherheit(g.5J)	Social security liabilities remaining term greater than 5 years
516	1746																					Verbindlichk. a.Einbehaltung (KapESt)	Liabilities from taxes withheld (investment income tax and solidarity surcharge, church tax on investment income tax) for open distribution
517	1747																					Verbindlichkeiten für Verbrauchsteuern	Excise duties payable
518	1748																					Verbindlichk. Einbehaltung Arbeitnehmer	Liabilities for amounts withheld from employees
519	1749																					Verbindl. an FA abzuführender Bauabzug	Payables to tax authorities for construction withholding tax to be remitted
520	1750																					Verbindlichkeiten a. Vermögensbildung	Liabilities from capitalforming payment arrangements
521	1751																					Verbindlichk. Vermögensbildung(b.1J)	Liabilities from capitalforming payment arrangements remaining term up to 1 year
522	1752																					Verbindlichk. Vermögensbildung(1-5J)	Liabilities from capitalforming payment arrangements remaining term between 1 and 5 years
523	1753																					Verbindlichk. Vermögensbildung(g.5J)	Liabilities from capitalforming payment arrangements remaining term greater than 5 years
524	1754																					Steuerzahlungen an andere Länder	Tax payments to other countries
525	1755																					Lohn- und Gehaltsverrechnungen	Payroll allocation
526	1756																					Lohn/Gehaltsverrg § 11 (2) f.§ 4(3) EStG	Payroll allocation, section 11(2) EStG for section 4(3) EStG
527	1757																					Verbindlichk. gg Gesellschaft/Gesamthand	Liabilities to company/joint ownership
528	1758																					So. Verbindl. genossensch.Rückvergütung	Other liabilities refunds by co-operatives
529	1759																					Voraus.Beitrag ggb. Sozialversich.träger	Expected contributions owed to social security funds
530	1760																					Umsatzsteuer nicht fällig	VAT not due
531	1761																					Umsatzsteuer nicht fällig 7%	VAT not due, 7 %
532	1762																					USt nicht fällig, EU-Lieferungen	VAT not due on intra-European Union supplies of goods and services subject to domestic taxation
533	1763																					Umsatzsteuer nicht fällig 5%	VAT not due, 5 %
534	1764																					USt nicht fällig, EU-Lieferungen 19%	VAT not due on intra-European Union supplies of goods and services subject to domestic taxation, 19 %
535	1765																					Umsatzsteuer nicht fällig 16%	VAT not due, 16 %
536	1766																					Umsatzsteuer nicht fällig 19%	VAT not due, 19 %
537	1767																					USt im anderen EU-Land stpfl.Lieferung	VAT on supplies of goods and services taxable in another EU country
538	1768																					USt im anderen EU-Land s.Leist./Werkl.	VAT on supplies of other goods and services/cost-plus contracts taxable in another EU country
539	1769																					Umsatzsteuer nach § 13a UStG	VAT withdrawal of goods from a VAT warehouse
540	1770																					Umsatzsteuer	VAT
541	1771																					Umsatzsteuer 7%	VAT, 7 %
542	1772																					Umsatzsteuer aus EU-Erwerb	VAT on intra-European Union acquisitions
543	1773																					Umsatzsteuer 5%	VAT, 5 %
544	1774																					Umsatzsteuer aus EU-Erwerb 19%	VAT on intra-European Union acquisitions, 19 %
545	1775																					Umsatzsteuer 16%	VAT, 16 %
546	1776																					Umsatzsteuer 19%	VAT, 19 %
547	1777																					Umsatzsteuer EU-Lieferungen	VAT on intra-European Union supplies of goods and services subject to domestic taxation
548	1778																					Umsatzsteuer EU-Lieferungen 19%	VAT on intra-European Union supplies of goods and services subject to domestic taxation, 19 %
549	1779																					USt aus EU-Erwerb ohne Vorsteuerabzug	VAT on intra-European Union acquisitions, no input tax deduction
550	1780																					Umsatzsteuer-Vorauszahlungen	VAT prepayments
551	1781																					Umsatzsteuer-Vorauszahlungen 1/11	VAT prepayments 1/11
552	1782																					Nachsteuer	Back taxes, VAT return
553	1783																					Unrichtig oder unberechtigt ausgew. USt	Incorrect or invalid invoiced taxes, VAT return line 69
554	1784																					USt EU-Erwerb Neufahrzeuge ohne UStID	VAT on intra-European Union acquisition of new vehicles from suppliers without VAT identification number
555	1785																					Umsatzsteuer nach § 13b UStG	VAT under section 13b UStG
556	1786																					Umsatzsteuer aus EU-Erwerb 16%	VAT on intra-European Union acquisitions, 16 %
557	1787																					Umsatzsteuer nach § 13b UStG 19%	VAT under section 13b UStG, 19 %
558	1788																					Aufgeschobene Einfuhr-Umsatzsteuer	Acquisition tax deferred until
559	1789																					Umsatzsteuer laufendes Jahr	VAT, current year
560	1790																					Umsatzsteuer Vorjahr	VAT, previous year
561	1791																					Umsatzsteuer frühere Jahre	VAT, earlier years
562	1792																					Sonstige Verrechnung	Other allocation accounts (interim accounts)
563	1793																					Verrechnung geleistete Anzahlungen	Allocation account for prepayments if posted via payables account
564	1794																					USt letzter Abnehmer Dreiecksgeschäft	VAT from acquisition as last purchaser in a triangular transaction
565	1795																					Verbindl soziale Sicherheit § 4 (3) EStG	Social security liabilities (section 4(3) EStG)
566	1796																					Ausgegebene Geschenkgutscheine	Issued gift tokens
567	1797																					Verbindlichkeiten aus Umsatzsteuer-VZ	Liabilities from VAT advance payments
568	1798																					USt aus im Inland stpfl.EU-Lief.,nur OSS	VAT on intra-European Union supplies of goods and services subject to domestic taxation, only OSS
569	1800																					Privatentnahmen allgemein (VH), EK	Private withdrawals, general, gp
570	1801																					Privatentnahmen allgemein (nur EU)	Private withdrawals, general (only sole proprietorships)
571	1802																					Privatentnahmen Arbeitszimmer	Private withdrawals, home office
572	1810																					Privatsteuern (VH), EK	Private taxes, gp
573	1812																					Privatsteuern	Personal taxes
574	1820																					Sonderausg. beschränkt abzugsf. (VH), EK	Special personal deductions, partly deductible, gp
575	1821																					Sonderausg. beschränkt abzugsf. (nur EU)	Special personal deductions, partly deductible (only sole proprietorships)
576	1830																					Sonderausg. unbeschr. abzugsf. (VH), EK	Special personal deductions, fully deductible, gp
577	1831																					Sonderausg. unbeschr. abzugsf. (nur EU)	Special personal deductions, fully deductible (only sole proprietorships)
578	1840																					Zuwendungen, Spenden (VH), EK	Non-cash benefits, donations, gp
579	1841																					Zuwendungen, Spenden (nur EU)	Non-cash benefits, donations (only sole proprietorships)
580	1850																					Außergewöhnliche Belastungen (VH), EK	Extraordinary expenses, gp
581	1851																					Außergewöhnliche Belastungen (nur EU)	Extraordinary expenses (only sole proprietorships)
582	1860																					Grundstücksaufwand (VH), EK	Real estate expenses, gp
583	1861																					Grundstücksaufwand (nur EU)	Real estate expenses (only sole proprietorships)
584	1869																					Grundstücksaufw. USt-Schl. mgl. (nur EU)	Real estate expenses (VAT key possible, only sole proprietorships)
585	1870																					Grundstücksertrag (VH), EK	Income from real estate, gp
586	1871																					Grundstücksertrag (nur EU)	Income from real estate (only sole proprietorships)
587	1879																					Grundstücksertr. USt-Schl. mgl. (nur EU)	Income from real estate (VAT key possible, only sole proprietorships)
588	1880																					Unentgeltliche Wertabgaben (VH), EK	Non-cash withdrawals, gp
589	1881																					Unentgeltliche Wertabgaben (nur EU)	Non-cash withdrawals (only sole proprietorships)
590	1890																					Privateinlagen (VH), EK	Private contributions, gp
591	1891																					Privateinlagen (nur EU)	Private contributions (only sole proprietorships)
592	1900																					Privatentnahmen allgemein (TH), FK	Private withdrawals, general, lp
593	1910																					Privatsteuern (TH), FK	Private taxes, lp 1911-1919
594	1920																					Sonderausg. beschränkt abzugsf. (TH), FK	Special personal deductions, partly deductible, lp
595	1930																					Sonderausg. unbeschr. abzugsf. (TH), FK	Special personal deductions, fully deductible, lp
596	1940																					Zuwendungen, Spenden (TH), FK	Non-cash benefits, donations, lp
597	1950																					Außergewöhnliche Belastungen (TH), FK	Extraordinary expenses, lp
598	1960																					Grundstücksaufwand (TH), FK	Real estate expenses, lp 1961
599	1970																					Grundstücksertrag (TH), FK	Income from real estate, lp
600	1980																					Unentgeltliche Wertabgaben (TH), FK	Non-cash withdrawals, lp
601	1990																					Privateinlagen (TH), FK	Private contributions, lp 1991
602	2004																					Verluste durch Verschmelzg./Umwandlung	Losses from mergers and reorganisations
603	2006																					Verl.d.außergew.Schad.fälle(Bilanzierer)	Losses due to extraordinary damage (balance sheet accounting only)
604	2007																					Aufw. für Restrukturierung u. Sanierung	Restructuring and reorganisation costs
605	2008																					Verlust Veräuß/Aufg.Geschäftsaktivität	Losses from disposal or discontinuation of business activities, net of tax
606	2010																					Betriebsfremde Aufwendungen	Non-operating expenses
607	2020																					Periodenfremde Aufwendungen	Prior-period expenses
608	2090																					Aufwendungen Übergangsvorschr. BilMoG	Expenses from the application of transitional provisions
609	2091																					Aufwendungen Pensionsrückstellungen	Expenses from the application of transitional provisions (provisions for pensions)
610	2094																					Aufwendungen latente Steuern BilMoG	Expenses from the application of transitional provisions (deferred taxes)
611	2100																					Zinsen und ähnliche Aufwendungen	Interest and similar expenses
612	2102																					N. abzugsf. and.Nebenleistg §4 (5b) EStG	Non-tax-deductible other incidental charges related to taxes, section 4(5b) EStG
613	2103																					Abzugsfäh. and. Nebenleist. zu Steuern	Tax-deductible other incidental charges related to taxes
614	2104																					Nicht abzugsfäh.and.Nebenleist.z.Steuern	Non-tax-deductible other incidental charges related to taxes
615	2105																					Zinsaufw. § 233a AO nicht abzugsfähig	Interest expenses as per Sect. 233a of the German Fiscal Code, nondeductible
616	2107																					Zinsaufw. § 233a AO abzugsfähig	Interest expenses as per Sect. 233a of the German Fiscal Code, deductible
617	2108																					Zinsaufw. §§ 234 bis 237 AO n. abzugsf.	Interest expenses as per Sect. 234 to 237 of the German Fiscal Code, non deductible
618	2109																					Zinsaufwendungen an verbund. Unternehmen	Interest expenses to affiliated companies
619	2110																					Zinsaufwendungen f.kfr.Verbindlichkeit.	Interest expenses on short-term debt
620	2111																					Zinsaufw. §§ 234 bis 237 AO abzugsfähig	Interest expenses as per Sect. 234 to 237 of the German Fiscal Code, deductible
621	2113																					N. abzugsf. Schuldzinsen § 4 (4a) EStG	Non-deductible interest on long-term debt under section 4(4a) EStG (add-back)
622	2114																					Zinsen für Gesellschafterdarlehen (KapG)	Interest on shareholder loans
623	2115																					Zinsen und ähnliche Aufw.z.T. nicht abz.	Interest and similar expenses, sections 3 no. 40, 3c EStG/section 8b(1,4) KStG
624	2116																					Zinsen, Aufwendg. verb. UN z.T. n.abz.	Interest and similar expenses to affiliated companies, sections 3 no. 40, 3c EStG/section 8b(1) KStG
625	2117																					Zinsen an Gesell., Beteilig. >25% (KapG)	Interest to shareholders with an equity interest of more than 25 % or their related parties
626	2118																					Zinsen auf Kontokorrentkonten	Interest on receivables and payables accounts
627	2119																					Zinsaufwend. f.kfr. Verb.an verbund. UN	Interest expenses on short-term liabilities to affiliated companies
628	2120																					Zinsaufwendungen f.lfr.Verbindlichkeit.	Interest expense on long-term debt
629	2123																					Abschr.Agio oder Disagio z. Finanzierung	Depreciation and amortization of premium or discount/debt discount for financing purposes
630	2124																					Abschr.Agio od.Disagio zur Finanzg d.AV	Depreciation and amortization of premium or discount/debt discount for financing fixed assets
631	2125																					Zinsen für Gebäude im Betriebsvermögen	Interest expenses for buildings classified as operating assets
632	2126																					Zinsen zur Finanzierung Anlagevermögen	Borrowing costs for fixed assets
633	2127																					Renten und dauernde Lasten	Annuities and recurrent payments
634	2128																					Zinsen an Mituntern.§ 15 EStG (PersG)	Interest expenses for the provision of capital by partners, section 15 EStG (corresponds to special business income)
635	2129																					Zinsaufw. für lfr. Verbindlichk.verb.UN	Interest expenses on long-term liabilities to affiliated companies
636	2130																					Diskontaufwendungen	Discount expenses
637	2139																					Diskontaufwendungen an verbundene UN	Discount expenses to affiliated companies
638	2140																					Zinsähnliche Aufwendungen	Expenses similar to interest expenses
639	2141																					Kreditprovision,Verwaltungskostenbeitr.	Loan commissions and administrative cost contributions
640	2142																					Zinsant. Zuführung Pensionsrückstellung	Interest cost included in additions to pension provisions
641	2143																					Zinsaufwand Abzinsung Verbindlichkeit	Interest expenses from the discounting of liabilities
642	2144																					Zinsaufwand Abzinsung Rückstellungen	Interest expenses from the discounting of provisions
643	2145																					Aufw. Abzinsung Pensions-/ähnl. Rückst.	Interest expenses from the discounting of provisions for pensions and similar/comparable obligations
644	2146																					Aufw. Abzins. Pensions-/ähnl. RS,Verr	Interest expenses from the discounting of provisions for pensions and similar/comparable obligations for offsetting under s. 246(2) HGB
645	2147																					Aufwendungen VG zur Verrg § 246 (2) HGB	Expenses from assets for offsetting in accordance with section 246(2) HGB
646	2148																					Aufw. Abzinsung Rückstellung n. abz.	Interest expenses from the discounting of provisions, non-tax-deductible
647	2149																					Zinsähnliche Aufwendungen an verb.UN	Expenses similar to interest expenses to affiliated companies
648	2150																					Aufwendungen aus Währungsumrechnungen	Currency translation losses
649	2151																					Aufw.Währungsumrechnung nicht §256a HGB	Currency translation losses (not s. 256a HGB)
650	2166																					Aufwendg. Bewertung Finanzmittelfonds	Expenses from remeasurement of cash funds
651	2170																					Nicht abziehbare Vorsteuer	Non-deductible input tax
652	2171																					Nicht abziehbare Vorsteuer 7%	Non-deductible input 7 %
653	2176																					Nicht abziehbare Vorsteuer 19%	Non-deductible input 19 %
654	2200																					Körperschaftsteuer	Corporate income tax
655	2203																					Körperschaftsteuer für Vorjahre	Corporate income tax for prior years
656	2204																					Körperschaftsteuererstattung Vorjahre	Corporate income tax refunds for prior years
657	2208																					Solidaritätszuschlag	Solidarity surcharge
658	2209																					Solidaritätszuschlag für Vorjahre	Solidarity surcharge for prior years
659	2210																					Solidaritätszuschl.-Erstattung Vorjahre	Solidarity surcharge refunds for prior years
660	2213																					Kapitalertragsteuer 25 % (KapG)	Withholding tax on investment income, 25 %
661	2216																					SolZ auf Kapitalertragsteuer 25 % (KapG)	Allowable solidarity surcharge on withholding tax on investment income, 25 %
662	2218																					Ausländ. Steuer auf stfr. DBA-Einkünfte	Foreign tax on DTA income exempt from domestic taxation
663	2219																					Anrechn./Abzug ausländ. Quellensteuer	Credit/ deduction of foreign withholding tax
664	2250																					Aufw. Zuführg/Auflösung latente Steuern	Expenses from additions to and reversals of deferred taxes
665	2255																					Erträge Zuführg/Auflösg latente Steuern	Income from additions to and reversals of deferred taxes
666	2260																					Aufw. Zuführung zu Steuerrückst. BStBK	Expenses from additions to provisions for taxes for tax deferral (BStBK)
667	2265																					Erträge Auflösung Steuerrückst. BStBK	Income from reversal of provisions for taxes for tax deferral (BStBK)
668	2281																					GewSt-NZ/Erstattung VJ § 4 (5b) EStG	Back payments and refunds of trade tax for prior years, section 4(5b) EStG
669	2283																					Ertr. Auflösung GewSt-RSt § 4 (5b) EStG	Income from reversal of provisions for trade tax, section 4(5b) EStG
670	2285																					Steuernachzahlg. VJ sonstige Steuern	Back payments of other taxes for prior years
671	2287																					Erstattung VJ für sonstige Steuern	Refunds of other taxes for prior years
672	2289																					Auflösung Rückstellung s. Steuern	Income from reversal of provisions for other taxes
673	2300																					Sonstige Aufwendungen	Other expenses
674	2307																					Sonst.Aufwendungen, betriebsfr.u.regelm.	Other regular non-operating expenses
675	2308																					Sonst. nicht abziehbare Aufwendungen	Other non-deductible expenses
676	2309																					Sonstige Aufwendungen unregelmäßig	Other infrequent expenses
677	2310																					Abgänge Sachanlagen Restbuchwert bei BV	Disposals of tangible fixed assets (net carrying amount for book loss)
678	2311																					Abgang immaterielle VermögensG, RBW, BV	Disposals of intangible fixed assets (net carrying amount for book loss)
679	2312																					Abgänge Finanzanlagen Restbuchwert, BV	Disposals of long-term financial assets (net carrying amount for book loss)
680	2313																					Abgänge Finanzanlagen RBW z.T.stf., BV	Disposals of long-term financial assets, section 3 no. 40 EStG/section 8b(3) KStG (net carrying amount for book loss)
681	2315																					Abgänge Sachanlagen Restbuchwert bei BG	Disposals of tangible fixed assets (net carrying amount for book gain)
682	2316																					Abgang immaterielle VermögensG, RBW, BG	Disposals of intangible fixed assets (net carrying amount for book gain)
683	2317																					Abgänge Finanzanlagen Restbuchwert, BG	Disposals of long-term financial assets (net carrying amount for book gain)
684	2318																					Abgänge Finanzanlagen RBW z.T. stf.,BG	Disposals of long-term financial assets, section 3 no. 40 EStG/section 8b(2) KStG (net carrying amount for book gain)
685	2320																					Verluste aus Anlagenabgang	Losses on disposal of fixed assets
686	2323																					Verlust Veräuß.Ant. KapGes z.T. n. abz.	Losses on disposal of shares in corporations (long-term financial assets), section 3 no. 40 EStG/section 8b(3) KStG
687	2325																					Verluste aus Abgang von Umlaufvermögen	Losses on disposal of current assets (excluding inventories)
688	2326																					Verluste aus Abgang UV z.T. n. abziehbar	Losses on disposal of current assets (excluding inventories), section 3 no. 40 EStG/section 8b(3) KStG
689	2327																					Abgang WG UV § 4 (3) EStG	Disposal of current assets under section 4(3) sentence 4 EStG
690	2328																					Abgang WG UV § 4 (3) EStG z.T.nicht abz.	Disposal of current assets, section 3 no. 40 EStG/section 8b(3) KStG under section 4(3) sentence 4 EStG
691	2339																					Einstellungen stl. Rücklage § 4g EStG	Transfers to tax reserve under s. 4g EStG
692	2342																					Einstellg stl. Rücklage § 6b (3) EStG	Transfers to tax reserve under s. 6b(3) EStG
693	2343																					Einstellg stl. Rücklage § 6b (10) EStG	Transfers to tax reserve under s. 6b(10) EStG
694	2344																					Einstellungen stl. Rücklage R 6.6 EStR	Transfers to replacement reserve under
695	2345																					Einstellungen in sonstige stl. Rücklagen	Allocation to other tax reserves
696	2347																					Aufwendungen aus Erwerb eigener Anteile	Expenses from the purchase of treasury shares
697	2350																					Sonst. Grundstücksaufwendungen neutral	Real estate expenses, non-operating
698	2375																					Grundsteuer	Land tax
699	2380																					Zuwendungen,Spenden steuerl. n. abziehb.	Non-cash benefits, donations, non-tax deductible
700	2381																					Zuwendg.Spenden wissensch./kult. Zweck	Non-cash benefits, donations for scientific and cultural purposes
701	2382																					Zuwendungen,Spenden mildtätige Zwecke	Non-cash benefits, donations for charitable purposes
702	2383																					Zuwendungen,Spenden kirchl./rel./gemein.	Non-cash benefits, donations for church, religious and non-profit purposes
703	2384																					Zuwendungen,Spenden an politische Partei	Non-cash benefits, donations to political parties
704	2385																					Nicht abziehbare AR-Vergütungen	Non-deductible half of supervisory board remuneration
705	2386																					Abziehbare Aufsichtsratsvergütung	Deductible supervisory board remuneration
706	2387																					Zuwendg. an Stiftg. gemeinnützige Zwecke	Non-cash benefits, donations to permanent assets (capital reserves) of a non-profit foundation
707	2389																					Zuwendg. an Stiftg. kirchl./rel./gemein.	Non-cash benefits, donations to permanent assets (capital reserves) of a church, religious or non-profit foundation
708	2390																					Zuwendg. an Stiftg. wiss./mildt./kultur.	Non-cash benefits, donations to permanent assets (capital reserves) of a scientific, charitable or cultural foundation
709	2400																					Forderungsverluste (übliche Höhe)	Bad debt allowances (normal amount)
710	2401																					Forderungsverluste 7% USt	Bad debt allowances, 7 % VAT (normal amount)
711	2402																					Ford.verluste a.stfrei.EU-Lieferungen	Bad debt allowances on tax-exempt intra-European Union supplies of goods and services (normal amount)
712	2403																					Forderungsverluste EU-Lieferungen 7%	Bad debt allowances on intra-European Union supplies of goods and services subject to domestic taxation, 7 % VAT (normal amount)
713	2406																					Forderungsverluste 19% USt	Bad debt allowances, 19 % VAT (normal amount)
714	2408																					Forderungsverluste EU-Lieferung 19% USt	Bad debt allowances on intra-European Union supplies of goods and services subject to domestic taxation, 19 % VAT (normal amount)
715	2430																					Forderungsverluste	Bad debt allowances (if unusually high)
716	2431																					Forderungsverluste 7% USt (unübl. hoch)	Bad debt allowances, 7 % VAT (if unusually high)
717	2436																					Forderungsverluste 19% USt (unübl.hoch)	Bad debt allowances, 19 % VAT (if unusually high)
718	2440																					Abschr. Forderungen ggb.KapG, unübl.hoch	Allowances on receivables from corporations classified as long-term investees (if unusually high), s. 3c EStG/ s.
719	2441																					Abschr. Ford. ggb. Ges.ern, unübl. hoch	Allowances on receivables from shareholders and related parties (if unusually high), s. 8b(3) KStG
720	2450																					Einstellung in die PWB auf Forderungen	Transfers to global valuation allowance on receivables
721	2451																					Einstellung in die EWB auf Forderungen	Transfer to specific valuation allowance on receivables
722	2480																					Einstellung Rücklage Anteil herrsch.UN	Transfers to reserve for shares in a parent or majority investor
723	2481																					Einstellung gesamth.geb. Rücklagen (KKE)	Appropriation to collectively held reserves (with breakdown for statement of changes in capital account)
724	2485																					Einstellung in andere Ergebnisrücklagen	Transfers to other revenue reserves (co-operatives)
725	2488																					Änd.Ausgl.posten mit Erg.Körperschaften	Change tax adjustment item (corporations)
726	2489																					Änd.Ausgl.posten mit Erg.Pers.gesellsch.	Change tax adjustment item (partnerships, sole proprietorships)
727	2490																					Aufwendungen aus Verlustübernahme	Cost of loss absorption
728	2491																					Abgef.Gewinn-/Verlustant.atyp.still.Bet.	Transferred profit shares (debit) / adjusted shares of losses (credit) in atypical silent partnerships
729	2492																					Abgef. Gewinne / Gewinngemeinschaft	Profit transferred on the basis of a profit pooling agreement
730	2493																					Abgef.Gewinn-Verlustant.typ.stille Bet.	Transferred profit shares (debit) / adjusted shares of losses (credit) in typical silent partnerships pursuant to section 8 of the GewStG
731	2494																					Abgef. Gewinne / Gewinn-/Teilgewinnabf.	Profit transferred on the basis of a profit and loss transfer or partial profit transfer agreement
732	2495																					Einstellungen Kapitalrücklage	Appropriation to capital reserves under the rules governing simplified capital decreases
733	2496																					Einstellungen gesetzliche Rücklage	Appropriation to legal reserve
734	2497																					Einstellungen i.satzungsmäß.Rücklagen	Appropriation to reserves provided for by the articles of association
735	2498																					Einst.Ausgleichsposten akt.eig. Anteile	Transfers to special reserves for capitalised own shares
736	2499																					Einstellungen andere Gewinnrücklagen	Appropriation to other revenue reserves
737	2504																					Erträge Verschmelzung und Umwandlung	Gains from mergers and reorganisations
738	2508																					Gewinn Veräuß/Aufg. Geschäftsaktivität	Gain on disposal or discontinuation of business activities, net of tax
739	2510																					Betriebsfremde Erträge	Non-operating income
740	2520																					Periodenfremde Erträge	Prior period income
741	2590																					Erträge Übergangsvorschrift BilMoG	Income from the application of transitional provisions
742	2594																					Erträge Übergangsvorschr. latente St.	Income from the application of transitional provisions (deferred taxes)
743	2600																					Erträge aus Beteiligungen	Income from long-term equity investments
744	2603																					Ertr. Beteiligungen an PersG, verb. UN	Income from investments in partnerships (affiliated companies), s. 9 GewStG or s. 18 EStG
745	2613																					Erträge a.typisch stillen Beteiligungen	Income from typical silent partnerships
746	2614																					Erträge a.atypisch stillen Beteiligungen	Income from atypical silent partnerships
747	2615																					Erträge aus Beteiligungen z.T. stfrei	Income from shares in corporations (long-term equity investments), s. 3 no. 40 EStG/ s. 8b(1) KStG
748	2616																					Ertr Ant Kap verb UN z.T.stfr (Beteilig)	Income from shares in corporations (affiliated companies), s. 3 no. 40 EStG/ s. 8b(1) KStG
749	2618																					Gewinnanteile Mitunternehmerschaften	Profit shares from industrial or self-employed partnerships, s. 9 GewStG or s. 18 EStG
750	2619																					Erträge a.Beteilig. an verbundenen UN	Income from long-term equity investments in affiliated companies
751	2620																					Erträge Wertpapiere/Ausleihungen FAV	Income from other securities and long-term loans
752	2621																					Ertr. Ausleihungen Finanzanlagevermögen	Income from long-term loans
753	2622																					Ertr. Ausleihungen FAV an verbund. UN	Income from long-term loans to affiliated companies
754	2623																					Erträge Anteile an PersG, FAV	Income from shares in partnerships (long-term financial assets)
755	2625																					Erträge a.Beteilig. FAV z.T. steuerfrei	Income from shares in corporations (long-term equity investments), s. 3 no. 40 EStG/ s. 8b(1,4) KStG
756	2626																					Ertr Ant KapG verb UN z.T.stfr (Wertpap)	Income from shares in corporations (affiliated companies), s. 3 no. 40 EStG/ s. 8b(1) KStG
757	2640																					Zins- und Dividendenerträge	Interest and dividend income
758	2641																					Erhaltene Ausgleichszahlungen	Compensation payments received as an outside shareholder
759	2646																					Erträge Anteile PersG, verbundene UN	Income from shares in partnerships (affiliated companies)
760	2647																					Erträge andere WP FAV an KapG, verb.UN	Income from other long-term securities of corporations (affiliated companies)
761	2648																					Erträge andere WP FAV an PersG,verb.UN	Income from other long-term securities of partnerships (affiliated companies)
762	2649																					Erträge Wertpapiere/FAV-Ausl.verb.UN	Income from other securities and long-term loans, from affiliated companies
763	2650																					Sonstige Zinsen und ähnliche Erträge	Other interest and similar income
764	2653																					Zinsertr.§ 233a AO, §4 (5b) EStG, stfrei	Interest income s. 233a AO, s. 4(5b) EStG, taxexempt
765	2654																					Erträge Wertpapiere/Ausleihungen UV	Income from other securities and short-term loans
766	2655																					Erträge aus Anteilen KapG UV z.T. stfr	Income from shares in corporations (current assets), s. 3 no. 40 EStG/ s. 8b(1,4) KStG
767	2656																					Ertr Ant KapG verb UN z.T.stfr (Zinsen)	Income from shares in corporations (affiliated companies), s. 3 no. 40 EStG/ s. 8b(1) KStG
768	2657																					Zinserträge § 233a AO, steuerpflichtig	Interest income s. 233a AO, taxable
769	2658																					Zinserträge § 233a AO,Anlage GK KSt,stf	Interest income s. 233a AO, tax-exempt (Schedule GK KSt)
770	2659																					Sonst. Zinsen u.ä. Erträge aus verb.UN	Other interest and similar income from affiliated companies
771	2660																					Erträge aus der Währungsumrechnung	Currency translation gains
772	2661																					Ertr.Währungsumrechnung nicht § 256a HGB	Currency translation gains (not s. 256a HGB)
773	2666																					Erträge Bewertung Finanzmittelfonds	Income from remeasurement of cash funds
774	2670																					Diskonterträge	Discounts received
775	2679																					Diskonterträge verbundene Unternehmen	Discounts received from affiliated companies
776	2680																					Zinsähnliche Erträge	Income similar to interest income
777	2682																					Ertrag Abzinsung Rückstellung stfrei	Tax-exempt interest income from discounting of provisions
778	2683																					Zinsertrag Abzinsung Verbindlichkeit	Interest income from the discounting of liabilities
779	2684																					Zinsertrag Abzinsung Rückstellungen	Interest income from the discounting of provisions
780	2685																					Ertr. Abzinsung Pensions-/ähnl. Rückst.	Interest income from the discounting of provisions for pensions and similar/comparable obligations
781	2686																					Ertr. Abzins. Pensions-/ähnl. RS,Verr	Interest income from the discounting of provisions for pensions and similar/comparable obligations for offsetting under s. 246(2) HGB
782	2687																					Erträge VG zur Verrechnung § 246 (2) HGB	Income from assets for offsetting in accordance with section 246(2) HGB
783	2689																					Zinsähnliche Erträge verbundene UN	Income similar to interest income from affiliated companies
784	2700																					Sonstige Erträge betriebs/periodenfremd	Other income
785	2705																					Sonstige betriebl. regelm. Erträge	Other regular operating income
786	2707																					Sonstige betriebsfr.regelm. Erträge	Other regular non-operating income
787	2709																					Sonstige Erträge unregelmäßig	Other infrequent income
788	2710																					Erträge Zuschreibg. Sachanlagevermögen	Income from reversal of writedowns of tangible fixed assets
789	2711																					Erträge Zuschreibg. immat. Anlagevermög.	Income from reversal of writedowns of intangible fixed assets
790	2712																					Erträge Zuschreibg. Finanzanlagevermögen	Income from reversal of writedowns of long-term financial assets
791	2713																					Erträge Zuschreibg. FAV z.T. steuerfrei	Income from reversal of writedowns of long-term financial assets, section 3 no. 40 EStG/section 8b(3) sentence 8 KStG
792	2714																					Erträge Zuschreibg. z.T. steuerfrei	Income from reversal of writedowns, section 3 no. 40 EStG/section 8b(2) KStG
793	2715																					Erträge a.Zuschreibung Umlaufvermögen	Income from reversal of write-downs of current assets excluding inventories
794	2716																					Erträge Zuschreibg. UV z.T. steuerfrei	Income from reversal of writedowns of current assets, section 3 no. 40 EStG/section 8b(3) sentence 8 KStG
795	2720																					Erträge aus Abgang von AV-Gegenständen	Income from disposal of fixed assets
796	2723																					Erträge Veräuß.Ant. KapGes z.T. stfrei	Income from disposal of shares in corporations (long-term financial assets), section 3 no. 40 EStG/section 8b(2) KStG
797	2725																					Erträge aus Abgang von UV-Gegenständen	Income from disposal of current assets (excluding inventories)
798	2726																					Erträge aus Abgang UV z.T. steuerfrei	Income from disposal of current assets (excluding inventories), section 3 no. 40 EStG/section 8b(2) KStG
799	2727																					Ertr.Auflösg stl. Rücklage § 6b (3) EStG	Income from reversal of tax reserve under s. 6b(3) EStG
800	2728																					Ertr.Auflösg stl.Rücklage § 6b(10) EStG	Income from reversal of tax reserve under s. 6b(10) EStG
801	2729																					Erträge Auflösung stl. Rücklage R 6.6	Income from reversal of replacement reserve under R.6.6 EStR
802	2730																					Erträge aus Herabsetzung PWB auf Ford	Income from reduction in global valuation allowances on receivables
803	2731																					Erträge aus Herabsetzung EWB auf Ford	Income from reduction in specific valuation allowances on receivables
804	2732																					Erträge aus abgeschriebenen Forderg.	Income from recoveries of receivables previously written off
805	2735																					Erträge Auflösung von Rückstellungen	Income from reversal of provisions
806	2736																					Erträge Herabsetzung Verbindlichkeit	Income from remission of liabilities
807	2737																					Ertr. Auflösg stl. Rücklage § 4g EStG	Income from reversal of tax reserve under s. 4g EStG
808	2740																					Erträge Auflösung sonst.stl.Rücklagen	Income from the reversal of other tax reserves
809	2741																					Erträge Auflösung stl. Sonderabschr.	Income from reversal of accelerated tax depreciation
810	2742																					Versich.entschädigung, Schadenersatz	Insurance recoveries and compensation payments
811	2743																					Investitionszuschüsse	Investment subsidies (taxable)
812	2744																					Investitionszulage	Investment grants (taxexempt)
813	2745																					Erträge a. Kapitalherabsetzung	Income from capital decrease
814	2746																					Stfreie Erträge Auflösung stl. Rücklage	Tax-exempt income from reversal of tax reserves
815	2747																					Sonstige steuerfr. Betriebseinnahmen	Other tax-exempt operating income
816	2749																					Erstattungen AufwendungsausgleichsG	Refunds Act on Reimbursement of Employers' Expenses (AAG)
817	2750																					Grundstückserträge	Income from real estate
818	2751																					Erlöse Vermietung u.Verpachtung ustfrei	Rental and lease income, VAT-exempt s. 4 no. 12 UStG
819	2752																					Erlöse Vermietung u.Verpachtung 19% USt	Rental and lease income, 19 % VAT
820	2760																					Erträge Aktivierung unentgeltl.erworb VG	Income from capitalisation of assets acquired free of charge
821	2762																					Kostenerstatt.,Rückvergütg. früh. Jahre	Reimbursements, refunds and credit entries relating to prior periods
822	2764																					Erträge aus Verwaltungskostenumlagen	Income from administrative expense allocations
823	2790																					Erträge aus Verlustübernahme	Income from loss absorption
824	2792																					Gewinne auf Grund Gewinngemeinschaft	Income from profits received under a profit pooling agreement
825	2794																					Gewinne auf Grund Gewinn/Teilgewinnabf	Income from profits received under a profit and loss transfer or partial profit transfer agreement
826	2795																					Entnahmen aus Kapitalrücklagen	Withdrawals from capital reserves
827	2796																					Entnahmen aus der gesetzlichen Rücklage	Withdrawals from legal reserve
828	2797																					Entnahmen aus satzungsm.Rücklagen	Withdrawals from reserves provided for by the articles of association
829	2798																					Entn. Ausgleichsposten akt.eig. Anteile	Withdrawals from special reserves for capitalised own shares
830	2799																					Entnahmen aus anderen Gewinnrücklagen	Withdrawals from other revenue reserves
831	2840																					Entnahme Rücklage Anteile herrsch. UN	Withdrawals from reserve for shares in a parent or majority investor
832	2841																					Entnahme gesamth.geb. Rücklagen (KKE)	Withdrawals from collectively held reserves (with breakdown for statement of changes in capital account)
833	2850																					Entnahme a. anderen Ergebnisrücklagen	Withdrawals from other revenue reserves (cooperatives)
834	2860																					Gewinnvortrag nach Verwendung	Retained profits brought forward after appropriation of net profit
835	2865																					Gewinnvortrag nach Verwendung (KKE)	Retained profits brought forward after appropriation of net profit (with breakdown for statement of changes in capital accounts)
836	2867																					Verlustvortrag nach Verwendung (KKE)	Accumulated losses brought forward after appropriation of net profit (with breakdown for statement of changes in capital accounts)
837	2868																					Verlustvortrag nach Verwendung	Accumulated losses brought forward after appropriation of net profit
838	2870																					Vorabausschüttung	Advance distribution
839	2890																					Verrechneter kalkul.Unternehmerlohn	Allocated imputed business owner’s remuneration
840	2891																					Verrechnete kalkul. Miete und Pacht	Allocated imputed
841	2892																					Verrechnete kalkulatorische Zinsen	Allocated imputed interest
842	2893																					Verrechnete kalkul. Abschreibungen	Allocated imputed depreciation, amortisation and writedowns
843	2894																					Verrechnete kalkulatorische Wagnisse	Allocated imputed business risks
844	2895																					Verrechneter kalk. Lohn, unentgeltl. AN	Allocated imputed wages for non-compensated employees
845	3000																					Einkauf Roh-,Hilfs- und Betriebsstoffe	Raw materials, consumables and supplies
846	3010																					Einkauf RHB 7% Vorsteuer	Cost of raw materials, consumables and supplies, 7 % input tax
847	3029																					Einkauf RHB ohne Vorsteuerabzug	Cost of raw materials, consumables and supplies without input tax deduction
848	3030																					Einkauf RHB 19 % Vorsteuer	Cost of raw materials, consumables and supplies, 19 % input tax
849	3060																					Einkauf RHB, EU-Erwerb 7% Vorst./USt	Cost of raw materials, consumables and supplies, intra-European Union acquisitions, 7 % input tax and 7 % VAT
850	3062																					Einkauf RHB,EU-Erwerb 19% Vorst./USt	Cost of raw materials, consumables and supplies, intra-European Union acquisitions, 19 % input tax and 19 % VAT
851	3066																					Eink.RHB,EU-Erwerb ohne Vorst., 7% USt	Cost of raw materials, consumables and supplies, intra-European Union acquisitions, no input tax and 7 % VAT
852	3067																					Eink.RHB,EU-Erwerb ohne Vorst.,19% USt	Cost of raw materials, consumables and supplies, intra-European Union acquisitions, no input tax and 19 % VAT
853	3070																					Einkauf RHB 5,5% Vorsteuer	Cost of raw materials, consumables and supplies, 5.5 % input tax
854	3071																					Einkauf RHB 10,7%/9,5% Vorsteuer	Cost of raw materials, consumables and supplies, 9.5 % / 9.0 % input tax
855	3075																					Einkauf RHB aus USt-Lager 7% Vorst./USt	Cost of raw materials, consumables and supplies from a VAT warehouse, s. 13a UStG, 7 % input tax and 7 % VAT
856	3076																					Einkauf RHB aus USt-Lager 19% Vorst/USt	Cost of raw materials, consumables and supplies from a VAT warehouse, s. 13a UStG, 19 % input tax and 19 % VAT
857	3089																					Erwerb RHB letzter Abn.DG 19% Vorst./USt	Cost of raw materials, consumables and supplies as last purchaser in a triangular transaction, 19 % input tax and 19 % VAT
858	3090																					Energiestoffe	Fuels (production)
859	3091																					Energiestoffe (Fertigung) 7% Vorsteuer	Fuels (production), 7 % input tax
860	3092																					Energiestoffe (Fertigung) 19% Vorsteuer	Fuels (production), 19 % input tax
861	3100																					Fremdleistungen	Purchased services
862	3106																					Fremdleistungen 19% Vorsteuer	Purchased services, 19 % input tax
863	3108																					Fremdleistungen 7% Vorsteuer	Purchased services, 7 % input tax
864	3109																					Fremdleistungen ohne Vorsteuer	Purchased services, no input tax
865	3110																					Bauleistungen §13b UStG 7% Vorst./USt	Construction services supplied by domestic contractor, 7 % input tax and 7 % VAT
866	3113																					Sonstige Leistungen EU 7% Vorst./USt	Other services supplied by a contractor in another EU country, 7 % input tax and 7 % VAT
867	3115																					Leistungen ausländ.Untern.7% Vorst./USt	Services supplied by foreign contractor, 7 % input tax and 7 % VAT
868	3120																					Bauleistungen §13b UStG 19% Vorst./USt	Construction services supplied by domestic contractor, 19 % input tax and 19 % VAT
869	3123																					Sonstige Leistungen EU 19% Vorst./USt	Other services supplied by a contractor in another EU country, 19 % input tax and 19 % VAT
870	3125																					Leistungen ausländ.Untern.19% Vorst./USt	Services supplied by foreign contractor, 19 % input tax and 19 % VAT
871	3130																					Bauleistungen §13b UStG o.Vorst.,7% USt	Construction services supplied by domestic contractor, no input tax and 7 % VAT
872	3133																					Sonstige Leistungen EU o.Vorst.,7% USt	Other services supplied by a contractor in another EU country, no input tax and 7 % VAT
873	3135																					Leistungen ausl.Untern.o.Vorst.,7% USt	Services supplied by foreign contractor, no input tax and 7 % VAT
874	3140																					Bauleistungen §13b UStG o.Vorst.,19% USt	Construction services supplied by domestic
875	3143																					Sonstige Leistungen EU o.Vorst.,19% USt	Other services supplied by a contractor in another EU country, no input tax and 19 % VAT
876	3145																					Leistungen ausl.Untern.o.Vorst.,19% USt	Services supplied by foreign contractor, no input tax and 19 % VAT
877	3150																					Erhaltene Skonti Leistungen §13b UStG	Cash discounts received on services for which recipient bears tax liability under section 13b UStG
878	3151																					Erhalt. Skonti § 13b UStG 19% Vorst./USt	Cash discounts received on services for which recipient bears tax liability under section 13b UStG, 19 % input tax and 19 % VAT
879	3152																					Erhalt. Skonti § 13b UStG 16% Vorst./USt	Cash discounts received on services for which recipient bears tax liability under section 13b UStG, 16 % input tax and 16 % VAT
880	3153																					Erhaltene Skonti § 13b UStG o.VoSt/m.USt	Cash discounts received on services for which recipient bears tax liability under section 13b UStG, no input tax, with VAT
881	3154																					Erhalt. Skonti § 13b UStG o.VoSt/19% USt	Cash discounts received on services for which recipient bears tax liability under section 13b UStG, no input tax and 19 % VAT
882	3155																					Erhalt. Skonti § 13b UStG o.VoSt/16% USt	Cash discounts received on services for which recipient bears tax liability under section 13b UStG, no input tax and 16 % VAT
883	3160																					Leistungen § 13b UStG mit VoSt-Abzug	Services under s. 13b UStG, with input tax deduction
884	3165																					Leistungen § 13b UStG ohne VoSt-Abzug	Services under s. 13b UStG, without input tax deduction
885	3170																					Fremdleistung (Miet- u.Pachtz. bew. WG)	Purchased services (rent/lease for movable property)
886	3175																					Fremdleistung (Miet- u.Pachtz. unbew.WG)	Purchased services (rent/lease for immovable property)
887	3180																					Fremdleistung (Entgelte Rechte u.Liz.)	Purchased services (recompense for rights and licences)
888	3185																					Fremdleistung (Vergütung Überlass. WG)	Purchased services (remuneration for rental and lease of assets corresponds to special business income)
889	3200																					Wareneingang	Cost of merchandise
890	3300														1571							Wareneingang 7% Vorsteuer	Cost of merchandise, 7 % input tax
891	3349																					Wareneingang ohne Vorsteuerabzug	Cost of merchandise without input tax deduction
892	3400														1576							Wareneingang 19% Vorsteuer	Cost of merchandise, 19 % input tax
893	3401														1576							Wareneingang 19% Vorsteuer	Cost of merchandise, 19 % input tax
894	3402														1576							Wareneingang 19% Vorsteuer	Cost of merchandise, 19 % input tax
895	3403														1576							Wareneingang 19% Vorsteuer	Cost of merchandise, 19 % input tax
896	3404														1576							Wareneingang 19% Vorsteuer	Cost of merchandise, 19 % input tax
897	3405														1576							Wareneingang 19% Vorsteuer	Cost of merchandise, 19 % input tax
898	3406														1576							Wareneingang 19% Vorsteuer	Cost of merchandise, 19 % input tax
899	3407														1576							Wareneingang 19% Vorsteuer	Cost of merchandise, 19 % input tax
900	3408														1576							Wareneingang 19% Vorsteuer	Cost of merchandise, 19 % input tax
901	3409														1576							Wareneingang 19% Vorsteuer	Cost of merchandise, 19 % input tax
902	3420																					EU-Erwerb 7% Vorst./USt	Intra-European Union acquisitions, 7 % input tax and 7 % VAT
903	3425																					EU-Erwerb 19% Vorst./USt	Intra-European Union acquisitions, 19 % input tax and 19 % VAT
904	3430																					EU-Erwerb ohne Vorsteuer, 7% USt	Intra-European Union acquisitions, no input tax and 7 % VAT
905	3435																					EU-Erwerb ohne Vorsteuer, 19% USt	Intra-European Union acquisitions, no input tax and 19 % VAT
906	3440																					EU-Erwerb Nfz ohne UStID 19% Vorst./USt	Intra-European Union acquisition of new vehicles from supplier without VAT identification number, 19 % input tax and 19 % VAT
907	3505																					Wareneingang 5,5% Vorsteuer	Cost of merchandise, 5,5 % input tax
908	3540																					Wareneingang 10,7%/9,5% Vorsteuer	Incoming goods at the average rate pursuant to section 24 UStG (9.5 % / 9.0 % input tax)
909	3550																					Steuerfreier EU-Erwerb	Tax-exempt intra-European Union acquisitions
910	3551																					Wareneingang, im Drittland steuerbar	Cost of merchandise in a third country, taxable
911	3552																					Erwerb 1. Abnehmer im Dreiecksgeschäft	Acquisition by 1st purchaser in a triangular transaction
912	3553																					Erwerb Waren letzt.Abn.DG 19% Vorst./USt	Purchase of merchandise as last purchaser in a triangular transaction, 19 % input tax and 19 % VAT
913	3558																					Wareneingang, im anderen EU-Land stb.	Cost of merchandise in another EU country, taxable
914	3559																					Steuerfreie Einfuhren	Tax-exempt imports
915	3560																					Waren aus USt-Lager 7% Vorst./USt	Merchandise from a VAT warehouse, section 13a UStG, 7 % input tax and 7 % VAT
916	3565																					Waren aus USt-Lager 19% Vorst./USt	Merchandise from a VAT warehouse, section 13a UStG, 19 % input tax and 19 % VAT
917	3600																					Nicht abziehb. VoSt (Materialaufwand)	Non-deductible input
918	3610																					Nicht abziehb. VoSt 7% (Materialaufwand)	Non-deductible input tax, 7 %
919	3660																					Nicht abziehb. VoSt 19% (Materialaufw.)	Non-deductible input tax, 19 %
920	3700																					Nachlässe	Trade discounts
921	3701																					Nachlässe aus Einkauf RHB	Trade discounts on cost of raw materials, consumables and supplies
922	3710																					Nachlässe 7% Vorsteuer	Trade discounts, 7 % input tax
923	3714																					Nachlässe aus Einkauf RHB 7% Vorst.	Trade discounts on cost of raw materials, consumables and supplies, 7 % input tax
924	3715																					Nachlässe aus Einkauf RHB 19% Vorst.	Trade discounts on cost of raw materials, consumables and supplies, 19 % input tax
925	3717																					Nachlässe RHB, EU-Erwerb 7% Vorst./USt	Trade discounts on cost of raw materials, consumables and supplies, intra-EU acquisitions, 7 % input tax and 7 % VAT
926	3718																					Nachlässe RHB, EU-Erwerb 19% Vorst./USt	Trade discounts on cost of raw materials, consumables and supplies, intra-EU acquisitions, 19 % input tax and 19 % VAT
927	3720																					Nachlässe 19% Vorsteuer	Trade discounts, 19 % input tax
928	3724																					Nachlässe aus EU-Erwerb 7% Vorst./USt	Trade discounts on intra-European Union acquisitions, 7 % input tax and 7 % VAT
929	3725																					Nachlässe aus EU-Erwerb 19% Vorst./USt	Trade discounts on intra-European Union acquisitions, 19 % input tax and 19 % VAT
930	3730																					Erhaltene Skonti	Cash discounts received 3731 Cash discounts re-
931	3731																					Erhaltene Skonti 7% Vorsteuer	Cash discounts received, 7 % input tax
932	3732																					Erhaltene Skonti 5% Vorsteuer	Cash discounts received, 5 % input tax
933	3733																					Erhaltene Skonti Einkauf RHB	Cash discounts received on cost of raw materials, consumables and supplies
934	3734																					Erhaltene Skonti Einkauf RHB 7% Vorst.	Cash discounts received on cost of raw materials, consumables and supplies, 7 % input tax
935	3735																					Erhaltene Skonti Einkauf RHB 5% Vorst.	Cash discounts received on cost of raw materials, consumables and supplies, 5 % input tax
936	3736																					Erhaltene Skonti 19% Vorsteuer	Cash discounts received, 19 % input tax
937	3737																					Erhaltene Skonti 16% Vorsteuer	Cash discounts received, 16 % input tax
938	3738																					Erhaltene Skonti Einkauf RHB 19% Vorst.	Cash discounts received on cost of raw materials, consumables and supplies, 19 % input tax
939	3739																					Erhaltene Skonti Einkauf RHB 16% Vorst.	Cash discounts received on cost of raw materials, consumables and supplies, 16 % input tax
940	3740																					Erhalt. Skonti RHB EU-Erw.16% Vorst./USt	Cash discounts received on cost of raw materials, consumables and supplies, taxable intra-European Union acquisitions, 16 % input tax and 16 % VAT
941	3741																					Erhalt. Skonti RHB EU-Erw.19% Vorst./USt	Cash discounts received on cost of raw materials, consumables and supplies, taxable intra-European Union acquisitions, 19 % input tax and 19 % VAT
942	3742																					Erhalt. Skonti RHB EU-Erw. 5% Vorst./USt	Cash discounts received on cost of raw materials, consumables and supplies, taxable intra-European Union acquisitions, 5 % input tax and 5 % VAT
943	3743																					Erhalt. Skonti RHB EU-Erw. 7% Vorst./USt	Cash discounts received on cost of raw materials, consumables and supplies, taxable intra-European Union acquisitions, 7 % input tax and 7 % VAT
944	3744																					Erhaltene Skonti RHB EU-Erwerb	Cash discounts received on raw materials, consumables and supplies, taxable intra-European Union acquisitions
945	3745																					Erhaltene Skonti EU-Erwerb	Cash discounts received on taxable intra-European Union acquisitions
946	3746																					Erhalt. Skonti EU-Erwerb 7% Vorst./USt	Cash discounts received on taxable intra-European Union acquisitions, 7 % input tax and 7 % VAT
947	3747																					Erhalt. Skonti EU-Erwerb 5% Vorst./USt	Cash discounts received on taxable intra-European Union acquisitions, 5 % input tax and 5 % VAT
948	3748																					Erhalt. Skonti EU-Erwerb 19% Vorst./USt	Cash discounts received on taxable intra-European Union acquisitions, 19 % input tax and 19 % VAT
949	3749																					Erhalt. Skonti EU-Erwerb 16% Vorst./USt	Cash discounts received on taxable intra-European Union acquisitions, 16 % input tax and 16 % VAT
950	3750																					Erhaltene Boni 7% Vorsteuer	Volume discounts received, 7 % input tax
951	3753																					Erhaltene Boni aus Einkauf RHB	Volume discounts received on cost of raw materials, consumables and supplies
952	3754																					Erhaltene Boni Einkauf RHB 7% Vorst.	Volume discounts received on cost of raw materials, consumables and supplies, 7 % input tax
953	3755																					Erhaltene Boni Einkauf RHB 19% Vorst.	Volume discounts received on cost of raw materials, consumables and supplies, 19 % input tax
954	3760																					Erhaltene Boni 19% Vorsteuer	Volume discounts received, 19 % input tax
955	3769																					Erhaltene Boni	Volume discounts received
956	3770																					Erhaltene Rabatte	Rebates received
957	3780																					Erhaltene Rabatte 7% Vorsteuer	Rebates received, 7 % input tax
958	3783																					Erhaltene Rabatte aus Einkauf RHB	Rebates received on cost of raw materials, consumables and supplies
959	3784																					Erhaltene Rabatte Einkauf RHB 7% Vorst	Rebates received on cost of raw materials, consumables and supplies, 7 % input tax
960	3785																					Erhaltene Rabatte Einkauf RHB 19% Vorst	Rebates received on cost of raw materials, consumables and supplies, 19 % input tax
961	3788																					Erhaltene Skonti RHB 10,7% Vorsteuer	Cash discounts received on cost of raw materials, consumables and supplies, 10,7 % input tax
962	3789																					Erhaltene Skonti RHB 9,5% Vorsteuer	Cash discounts received on cost of raw materials, consumables and supplies, 9,5 % input tax
963	3790																					Erhaltene Rabatte 19% Vorsteuer	Rebates received, 19 % input tax
964	3792																					Erh.Skonti RHB letz.Abn.DG 19% Vorst/USt	Cash discounts received on cost of raw materials, consumables and supplies as last purchaser in a triangular transaction, 19 % input tax and 19 %
965	3793																					Erh.Skonti Waren DG letz.Abn.19%VoSt/USt	Cash discounts received
966	3794																					Erhaltene Skonti 5,5% Vorsteuer	Cash discounts received on purchase of merchandise as last purchaser in a triangular transaction, 19 % input tax and 19 % VAT
967	3796																					Erhaltene Skonti 10,7% Vorsteuer	Cash discounts received, 10,7 % input tax
968	3797																					Erhaltene Skonti 9,5% Vorsteuer	Cash discounts received, 9,5 % input tax
969	3798																					Erhaltene Skonti RHB 5,5% Vorsteuer	Cash discounts received on cost of raw materials, consumables and supplies, 5.5 % input tax
970	3800																					Bezugsnebenkosten	Delivery costs
971	3830																					Leergut	Empties
972	3850																					Zölle und Einfuhrabgaben	Customs and import duties
973	3950																					Bestandsveränderungen Waren	Changes in inventories of purchased merchandise
974	3955																					Bestandsveränderungen RHB	Changes in inventories of raw materials, consumables and supplies
975	3960																					Bestandsveränderung RHB-Stoffe / Waren	Changes in inventories of raw materials, consumables and supplies, and of purchased merchandise
976	3970																					Bestand Roh-,Hilfs- und Betriebsstoffe	Inventories of raw materials, consumables and supplies
977	3980																					Bestand Waren	Merchandise (inventories)
978	3990																					Verrechnete Stoffkosten	Allocated material costs
979	4000																					Material- und Stoffverbrauch	Cost of raw materials, consumables and supplies, and of purchased merchandise
980	4100																					Löhne und Gehälter	Wages and salaries
981	4110	PL																				Löhne	Wages
982	4120																					Gehälter	Salaries
983	4124																					Geschäftsführergehälter GmbH-Gesells.	Managing director salaries of shareholders of limited liability company (GmbH)
984	4125																					Ehegattengehalt	Salaries of spouses
985	4126																					Tantiemen Gesellschafter-Geschäftsf.	Management bonuses paid to shareholder managers
986	4127																					Geschäftsführergehälter	Managing director salaries
987	4128																					Vergütung angest. Mituntern. § 15 EStG	Remuneration of salaried partners, section 15 EStG (corresponds to special business income)
988	4129																					Tantiemen Arbeitnehmer	Management bonuses paid to employees
989	4130																					Gesetzliche Sozialaufwendungen	Statutory social security expenses
990	4137																					Ges. soz. Aufwendg. Mituntern. §15 EStG	Statutory social security expenses for salaried partners, section 15 EStG (corresponds to special business income)
991	4138																					Beiträge zur Berufsgenossenschaft	Contributions to occupational health and safety agency
992	4139																					Ausgleichsabgabe n.d.SchwerbehindertenG.	Disabled persons equalisation levy
993	4140																					Freiwillige soziale Aufwendung. LSt-frei	Voluntary social benefits not subject to wage tax
994	4141																					Sonstige soziale Abgaben	Other social security costs
995	4144																					Soziale Abgaben für Minijobber	Social security contributions for marginal parttime workers
996	4145																					Freiwillige soziale Aufwendung. LSt-pfl.	Voluntary social benefits subject to wage tax
997	4146																					Freiwillige Zuwendungen an Minijobber	Voluntary non-cash benefits provided to marginal part-time workers
998	4147																					Freiwillige Zuwendungen an Ges.er-GF	Voluntary non-cash benefits provided to shareholder managers
999	4148																					Freiwillige Zuwend. Mituntern. § 15 EStG	Voluntary non-cash benefits provided to salaried partners, section 15 EStG (corresponds to special business income)
1000	4149																					Pauschale Steuer auf sonstige Bezüge	Flat-rate tax on other benefits (e.g. travel allowances)
1001	4150																					Krankengeldzuschüsse	Sick pay supplements
1002	4151																					Sachzuwend., Dienstleistungen Minijob	Non-cash benefits and services provided to marginal part-time workers
1003	4152																					Sachzuwendungen und Dienstleistg. an AN	Non-cash benefits and services provided to employees
1004	4153																					Sachzuwend., Dienstleistungen Ges.er-GF	Non-cash benefits and services provided to shareholder managers
1005	4154																					Sachzuwendg, Dienstleistg. MU §15 EStG	Non-cash benefits and services provided to salaried partners, section 15 EStG (corresponds to special business income)
1006	4155																					Zuschüsse Agenturen für Arbeit	Employment agency subsidies (credit balances)
1007	4156																					Aufwendung Veränderung Urlaubsrückst.	Expenses from change in provisions for vacation pay
1008	4157																					Aufwendung Urlaubsrückstellg Ges.er-GF	Expenses from change in provisions for vacation pay for shareholder-managers
1009	4158																					Aufwendung Urlaubsrückst. MU § 15 EStG	Expenses from change in provisions for vacation pay for salaried partners, section 15 EStG (corresponds to special business income)
1010	4159																					Aufwendung Urlaubsrückst. Minijobber	Expenses from change in provisions for vacation pay for marginal part-time workers
1011	4160																					Versorgungskassen	Pension funds
1012	4165																					Aufwendungen für Altersversorgung	Post-employment benefit costs
1013	4166																					Aufwendungen Altersversorgung Ges.er-GF	Post-employment benefit costs for shareholder managers
1014	4167																					Pauschale Steuer für Versicherungen	Flat-rate tax on other benefits (e.g. direct insurance policies)
1015	4168																					Aufwend. Altersvers. Mituntern. §15 EStG	Post-employment benefit costs of salaried partners, section 15 EStG (corresponds to special business income)
1016	4169																					Aufwendungen für Unterstützung	Employee benefit expenses
1017	4170																					Vermögenswirksame Leistungen	Capital-forming payments
1018	4175																					Fahrtkostenerstatt. Whg./Arbeitsstätte	Travel expense reimbursement home/workplace
1019	4180																					Bedienungsgelder	Tips
1020	4190																					Aushilfslöhne	Casual labour wages
1021	4194																					Pauschale Steuer für Minijobber	Flat-rate taxes for marginal part-time workers
1022	4195																					Löhne für Minijobs	Wages for marginal part-time work
1023	4196																					Pauschale Steuer für Gesellschafter-GF	Flat-rate taxes for shareholder managers
1024	4197																					Pauschale Steuer f. Mituntern. § 15 EStG	Flat-rate taxes for salaried partners, section 15 EStG (corresponds to special business income)
1025	4198																					Pauschale Steuer für Arbeitnehmer	Flat-rate taxes for employees
1026	4199																					Pauschale Steuer für Aushilfen	Flat-rate tax on casual labour wages
1027	4200																					Raumkosten	Occupancy costs
1028	4210																					Miete, unbewegliche Wirtschaftsgüter	Rent (immovable property)
1029	4211																					Aufwendungen für unbewegliche WG, GewSt	Expenses for rented or leased immovable property that must be added back under trade tax law
1030	4212																					Miete/Aufw. doppelte Haushaltsführ. UN	Rent/expenses for maintaining two residences (business owner)
1031	4215																					Leasing, unbewegliche Wirtschaftsgüter	Leases (immovable property)
1032	4219																					Vergütung Mitunter Miete unbew.WG(PersG)	Remuneration of partners for rental of their immovable property, section 15 EStG (corresponds to special business income)
1033	4220																					Pacht, unbewegliche Wirtschaftsgüter	Real property leases (immovable property)
1034	4222																					Vergütung Ges.er Miete,Pacht unbew.WG	Remuneration of partners for rental and lease of their immovable property
1035	4228																					Miet- und Pachtnebenkosten	Incidental rental and lease expenses, not added back for trade tax purposes
1036	4229																					Pacht unbewegl. WG MU § 15 EStG	Remuneration of partners for lease of their immovable property, section 15 EStG (corresponds to special business income)
1037	4230																					Heizung	Heating
1038	4240																					Gas, Strom, Wasser	Gas, electricity, water 4250 Cleaning
1039	4250																					Reinigung	#NV
1040	4260																					Instandhaltung betrieblicher Räume	Maintenance of operating premises
1041	4270																					Abgaben betrieblich genutzt. Grundbesitz	Levies for real property used for operating purposes
1042	4280																					Sonstige Raumkosten	Other occupancy costs
1043	4288																					Aufwendung. Arbeitszimmer, abz. Anteil	Expenses for home office (deductible portion)
1044	4289																					Aufwendung. Arbeitszimmer n.abz. Anteil	Expenses for home office (non-deductible portion)
1045	4290																					Grundstücksaufwendungen, betrieblich	Real estate expenses, operating
1046	4300																					Nicht abziehb. VoSt (so betr Aufwand)	Non-deductible input tax
1047	4301																					Nicht abziehb. VoSt 7% (so betr Aufwand)	Non-deductible input tax, 7 %
1048	4306																					Nicht abziehb. VoSt 19% (so betr Aufw)	Non-deductible input tax, 19 %
1049	4320																					Gewerbesteuer	Trade tax
1050	4340																					Sonstige Betriebssteuern	Other taxes
1051	4350																					Verbrauchsteuer (sonstige Steuern)	Excise taxes (other
1052	4355																					Ökosteuer	Eco tax
1053	4360																					Versicherungen	Insurance premiums
1054	4366																					Versicherung für Gebäude	Building insurance
1055	4370																					Prämie Rückdeckung f. Versorgungsleistg	Net insurance premium for future pension benefit liability
1056	4380																					Beiträge	Contributions
1057	4390																					Sonstige Abgaben	Other levies
1058	4396																					Abzugsf.Verspätungszuschlag/Zwangsgeld	Tax-deductible late filing penalties and administrative fines
1059	4397																					Nicht abzf.Verspät.zuschlag/Zwangsgeld	Non-tax deductible late filing penalties and administrative fines
1060	4500																					Fahrzeugkosten	Vehicle expenses
1061	4510																					Kfz-Steuern	Motor vehicle tax
1062	4520																					Kfz-Versicherungen	Vehicle-insurances
1063	4530																					Laufende Kfz-Betriebskosten	Current vehicle-operating costs
1064	4540																					Kfz-Reparaturen	Vehicle-repairs
1065	4550																					Garagenmieten	Garage rent
1066	4560																					Mautgebühren	Road tolls
1067	4570																					Mietleasing Kfz	Operating leases (motor vehicles)
1068	4575																					Mietleasing Elektrofahrzeuge	Leasing expenses for electric vehicles that must be added back under trade tax law
1069	4580																					Sonstige Kfz-Kosten	Other vehicle costs
1070	4590																					Kfz-Kosten betriebl.Nutzung Kfz im PV	Expenses for private vehicles used for business purposes
1071	4595																					Fremdfahrzeugkosten	Third-party vehicle expenses
1072	4600																					Werbekosten	Advertising expenses
1073	4605																					Streuartikel	Giveaways
1074	4630																					Geschenke abzugsfähig ohne § 37b EStG	Gifts, deductible, without s. 37b EStG
1075	4631																					Geschenke abzugsfähig mit § 37b EStG	Non-cash benefits to third parties, deductible, s. 37b EStG
1076	4632																					Pausch. Steuer Geschenke/Zuwend. abz.	Flat-rate taxes on gifts and non-cash benefits, deductible
1077	4635																					Geschenke n. abzugsfähig ohne §37b EStG	Gifts, non-deductible, without s. 37b EStG
1078	4636																					Geschenke n. abzugsfähig mit § 37b EStG	Gifts, non-deductible, with s. 37b EStG
1079	4637																					Pausch. Steuer Geschenke/Zuwend. n.abz.	Flat-rate taxes on noncash benefits and gifts, non-deductible
1080	4638																					Geschenke ausschl.betrieblich genutzt	Gifts used exclusively for operating purposes
1081	4639																					Zugaben mit § 37b EStG	Non-cash benefits, with s. 37b EStG
1082	4640																					Repräsentationskosten	Corporate hospitality expenses
1083	4650																					Bewirtungskosten	Entertainment expenses
1084	4651																					Eingeschr. abziehb.BA, abz. Anteil	Other business expenses with limited deductibility (deductible portion)
1085	4652																					Eingeschr. abziehb.BA, n. abz. Anteil	Other business expenses with limited deductibility (non-deductible portion)
1086	4653																					Aufmerksamkeiten	Small gifts
1087	4654																					Nicht abzugsfähige Bewirtungskosten	Non-deductible entertainment expenses
1088	4655																					Nicht abzugsfähige Betriebsausgaben	Non-deductible business expenses from advertising and corporate hospitality expenses
1089	4660																					Reisekosten Arbeitnehmer	Employee travel expenses
1090	4663																					Reisekosten Arbeitnehmer, Fahrtkosten	Employee travel expenses, cost of travel
1091	4664																					Reisekosten AN Verpfleg.mehraufwand	Employee travel expenses, additional subsistence costs
1092	4666																					Reisekosten AN Übernachtungsaufwand	Employee travel expenses, accommodation costs
1093	4668																					Kilometergelderstattung Arbeitnehmer	Employee mileage reimbursement
1094	4670																					Reisekosten Unternehmer	Business owner travel expenses
1095	4672																					Reisekosten Unternehmer, n.abz.Anteil	Business owner travel expenses (non-deductible portion)
1096	4673																					Reisekosten Unternehmer, Fahrtkosten	Business owner travel expenses, cost of travel
1097	4674																					Reisekosten UN Verpfleg.mehraufwand	Business owner travel expenses, additional subsistence costs
1098	4676																					Reisekosten UN Übernacht./Nebenkost	Business owner travel expenses, accommodation costs and incidental travel expenses
1099	4678																					Fahrten Wohng./Betrieb/Familie, abz.	Travel between home and workplace and travel to family home (deductible portion)
1100	4679																					Fahrten Wohng./Betrieb/Familie, n.abz	Travel between home and workplace and travel to family home (non-deductible portion)
1101	4680																					Fahrten Wohng./Betrieb/Familie, Haben	Travel between home and workplace and travel to family home (credit balance)
1102	4681																					Verpfl.Mehraufwend. dopp. Haushaltsf. UN	Additional subsistence expenses in connection with maintaining two residences (business owner)
1103	4700																					Kosten Warenabgabe	Selling and distribution expenses
1104	4710																					Verpackungsmaterial	Packaging materials
1105	4730																					Ausgangsfrachten	Outgoing freight
1106	4750																					Transportversicherungen	Transport insurance
1107	4760																					Verkaufsprovisionen	Selling commissions
1108	4780																					Fremdarbeiten (Vertrieb)	Third-party services (distribution)
1109	4790																					Aufwand für Gewährleistungen	Warranty expenses
1110	4800																					Reparatur/Instandh. Anlagen u. Maschinen	Repairs and maintenance of technical equipment and machinery
1111	4801																					Reparatur u.Instandhaltung von Bauten	Building repairs and maintenance
1112	4805																					Reparatur/Instandh.v.and.Anlagen u. BGA	Repairs and maintenance of other equipment, operating and office equipment
1113	4806																					Wartungskosten für Hard- und Software	Hardware and software maintenance expenses
1114	4808																					Zuführung zu Aufwandsrückstellungen	Addition to provision for internal expenses
1115	4809																					Sonstige Reparaturen u.Instandhaltungen	Other repairs and maintenance
1116	4810																					Mietleasing bewegl. WG techn. Anlagen	Operating leases movable assets for technical equipment and machinery
1117	4815																					Kaufleasing	Finance leases
1118	4822																					Abschreibung immaterielle VermG	Amortisation of intangible fixed assets
1119	4823																					Abschreibung selbst geschaffene imm. VG	Amortisation of internally generated intangible fixed assets
1120	4824																					Abschr. Geschäfts- oder Firmenwert	Goodwill amortisation and writedowns
1121	4825																					Apl. Abschreib. Geschäfts-, Firmenwert	Goodwill writedowns
1122	4826																					Apl. Abschreibungen immaterielle VermG	Writedowns of intangible fixed assets
1123	4827																					Apl. Abschreibung selbst gesch. imm.VG	Writedowns of internally generated intangible fixed assets
1124	4830																					Abschreibungen auf Sachanlagen	Depreciation of tangible fixed assets (excluding depreciation of vehicles and buildings)
1125	4831																					Abschreibungen auf Gebäude	Depreciation of buildings
1126	4832																					Abschreibungen auf Kfz	Depreciation of vehicles
1127	4833																					Abschreibung Arbeitszimmer	Depreciation of share of building attributable to home office
1128	4840																					Apl. Abschreibungen auf Sachanlagen	writedowns of tangible fixed assets
1129	4841																					Außergewöhnliche Abschreibung Gebäude	writedowns for extraordinary technical and economic wear and tear of buildings
1130	4842																					Außergewöhnliche Abschreibung auf Kfz	writedowns for extraordinary technical and economic wear and tear of vehicles
1131	4843																					Außergewöhnliche Abschreibung so. WG	writedowns for extraordinary technical and economic wear and tear of other assets
1132	4850																					Abschreib.Sachanlagen/stl. So-Vorschr.	writedowns of tangible fixed assets due to special tax rules
1133	4851																					Sonderabschr. § 7g (5) EStG ohne Kfz	Special depreciation pursuant to section 7g, paragraph 5, of the EStG (excl.vehicles)
1134	4852																					Sonderabschr. § 7g (5) EStG für Kfz	Special depreciation pursuant to section 7g, paragraph 5, of the
1135	4853																					Kürzung AHK § 7g (2) EStG ohne Kfz	Reduction in cost in accordance with section 7g(2) EStG (excl. vehicles)
1136	4854																					Kürzung AHK § 7g (2) EStG für Kfz	Reduction in cost in accordance with section 7g(2) EStG (for vehicles)
1137	4855																					Sofortabschreibung GWG	Immediate write-off of low-value assets
1138	4856																					Sonderabschreibungen nach § 7b EStG	Accelerated tax depreciation under section 7b EStG (new rental housing)
1139	4859																					Abzugsbetrag nach § 6b EStG	Deduction amount pursuant to section 6b EStG
1140	4860																					Abschreibungen auf aktivierte GWG	Depreciation and amortisation of capitalised low-value assets
1141	4862																					Abschreibungen auf WG Sammelposten	writedowns of assets (collective item)
1142	4865																					Apl. Abschreibungen auf aktivierte GWG	writedowns of capitalised low-value assets
1143	4866																					Abschr. Finanzanlagen (n. dauerhaft)	writedowns of long-term financial assets (not permanent)
1144	4870																					Abschreibung Finanzanlagen (dauerhaft)	writedowns of long-term financial assets (permanent)
1145	4871																					Abschr. Finanzanl., zT.n.abz.(dauerhaft)	writedowns of long-term financial assets, s. 3 no. 40 EStG/ s. 8b(3) KStG (permanent)
1146	4872																					Verlustanteile Mitunternehmerschaften	Expenses due to share of loss of industrial and independent partnerships, s. 8 GewStG or s. 18 EStG
1147	4873																					AfA Finanzanlagen § 6b EStG z.T. n.abz.	writedowns of long-term financial assets due to section 6b EStG reserve, section 3 no. 40 EStG/section 8b(3) KStG
1148	4874																					Abschreibung Finanzanlagen § 6b EStG	writedowns of long-term financial assets due to section 6b EStG reserve
1149	4875																					Abschreibungen Wertpapiere des UV	writedowns of securities classified as current assets
1150	4876																					Abschreibungen Wertpap. UV z.T. n.abz.	writedowns of securities classified as current assets, section 3 no. 40 EStG/section 8b(3) KStG
1151	4877																					Abschreibungen Finanzanlagen, verb.UN	writedowns of long-term financial assets affiliated companies
1152	4878																					Abschreibungen auf WP des UV, verb. UN	writedowns of securities classified as current assets affiliated companies
1153	4880																					Abschr. sonst. VG des UV (unübl.Höhe)	writedowns of other current assets (if unusually high)
1154	4882																					Steuerr. Abschr. auf UV (unübliche Höhe)	writedowns of current assets due to tax rules (unusually high)
1155	4886																					AfA UV außer Vorr Wertp UV (übl. Höhe)	writedowns of current assets excluding inventories and securities classified as current assets (normal amount)
1156	4887																					Steuerr AfA UV auß Vorr Wertp (übl Höhe)	writedowns of current assets due to tax reasons, excluding inventories and securities classified as current assets (normal amount)
1157	4892																					Abschreibungen RHB/Waren, unüblich hoch	writedowns of raw materials, consumables and supplies/merchandise (if unusually high)
1158	4893																					Abschr. fertige, unfert. EZ, unübl.hoch	writedowns of finished goods and work in progress (if unusually high)
1159	4900																					Sonstige betriebliche Aufwendungen	Other operating expenses
1160	4902																					Interimskonto Vorsteuervergütung	Interim account for expenses in another country for which input tax reimbursement is possible
1161	4905																					Sonstige betriebl.u.regelm.Aufwendungen	Other regular operating expenses
1162	4909																					Fremdleistungen und Fremdarbeiten	Purchased services/third-party services
1163	4910																					Porto	Postage
1164	4920																					Telefon	Telephone
1165	4921																					Handy	Cellphone
1166	4923																					Domainkosten	Domain expenses
1167	4924																					Internetserver	Internet server
1168	4925																					Telefax und Internetkosten	Fax and Internet expenses
1169	4930																					Bürobedarf	Office supplies
1170	4940																					Zeitschriften, Bücher (Fachliteratur)	Newspapers, books (specialist literature)
1171	4945																					Fortbildungskosten	Training costs
1172	4946																					Freiwillige Sozialleistungen	Voluntary social benefits
1173	4948																					Vergütungen an Mitunternehmer §15 EStG	Remuneration of partners, section 15 EStG (corresponds to special business income)
1174	4949																					Haftungsvergütung MU § 15 EStG	Liability compensation paid to partners, section 15 EStG (corresponds to special business income)
1175	4950																					Rechts- und Beratungskosten	Legal and consulting expenses
1176	4955																					Buchführungskosten	Bookkeeping expenses
1177	4957																					Abschluss- und Prüfungskosten	Period-end closing and audit costs
1178	4958																					Vergütung Ges.er Miete, Pacht bew. WG	Remuneration paid to shareholders for rental or lease of their movable property
1179	4959																					Miete, Pacht bewegl.WG MU § 15 EStG	Remuneration paid to partners for rental or lease of their movable property, section 15 EStG (corresponds to special business income)
1180	4960																					Mieten für Einrichtungen bewegliche WG	Rent of fixtures and fittings (movable assets)
1181	4961																					Pacht (bewegliche Wirtschaftsgüter)	Leases (movable assets)
1182	4963																					Aufwendungen für bewegliche WG, GewSt	Expenses for rented or leased movable assets that must be added back under trade tax law
1183	4964																					Aufwendungen für Lizenzen, Konzessionen	Expenses for temporary transfer of rights (licences, concessions)
1184	4965																					Mietleasing bewegl. WG Betriebsausstatt.	Operating leases movable assets for operating and office equipment
1185	4969																					Aufwand Abraum-/Abfallbeseitigung	Environmental remediation and waste disposal expenses
1186	4970																					Nebenkosten des Geldverkehrs	Incidental monetary transaction costs
1187	4971																					Verwahrentgelt	Custody fee
1188	4975																					Aufwendg. Anteile KapGes z.T. n. abz.	Expenses from shares in corporations, sections 3 no. 40, 3c EStG/section 8b(1,4) KStG
1189	4976																					Veräußerungskosten (bei Veräuß.gewinn)	Costs for disposal, section 3 no. 40 EStG / section 8b (2) KStG (in the case of capital gains)
1190	4977																					Veräußerungskosten (bei Veräuß.verlust)	Costs for disposal, section 3 no. 40 EStG / section 8b (3) KStG (in the case of capital loss)
1191	4980																					Sonstiger Betriebsbedarf	Operating supplies
1192	4984																					Genossenschaftliche Rückvergütung Mitgl.	Refunds by co-operatives to members
1193	4985																					Werkzeuge und Kleingeräte	Tools and minor equipment
1194	4990																					Kalkulatorischer Unternehmerlohn	Imputed business owner’s remuneration
1195	4991																					Kalkulatorische Miete und Pacht	Imputed rent/leasing expenses
1196	4992																					Kalkulatorische Zinsen	Imputed interest
1197	4993																					Kalkulatorische Abschreibungen	Imputed depreciation, amortisation and writedowns
1198	4994																					Kalkulatorische Wagnisse	Imputed business risks
1199	4995																					Kalkulatorischer Lohn, unentgeltl. AN	Imputed wages for non-compensated employees
1200	4996																					Herstellungskosten	Cost of sales
1201	4997																					Verwaltungskosten	Administrative expenses
1202	4998																					Vertriebskosten	Selling expenses
1203	4999																					Gegenkonto zu 4996 bis 4998	Contra account 4996-4998
1204	7000																					Unfertige Erzeugnisse und Leistungen	Work in progress (inventories)
1205	7050																					Unfertige Erzeugnisse	Unfinished goods
1206	7080																					Unfertige Leistungen	Services in progress
1207	7090																					In Ausführung befindl. Bauaufträge	Construction contracts in progress
1208	7095																					In Arbeit befindliche Aufträge	Orders in progress
1209	7100																					Fertige Erzeugnisse und Waren	Finished goods and merchandise (inventories)
1210	7110																					Fertige Erzeugnisse	Finished goods (inventories)
1211	7140																					Waren	Merchandise (inventories)
1212	8000																					Umsatzerlöse	Sales revenue
1213	8001																					Umsatzerlöse	Sales revenue
1214	8002																					Umsatzerlöse	Sales revenue
1215	8003																					Umsatzerlöse	Sales revenue
1216	8004																					Umsatzerlöse	Sales revenue
1217	8005																					Umsatzerlöse	Sales revenue
1218	8006																					Umsatzerlöse	Sales revenue
1219	8007																					Umsatzerlöse	Sales revenue
1220	8008																					Umsatzerlöse	Sales revenue
1221	8009																					Umsatzerlöse	Sales revenue
1222	8100																					Steuerfreie Umsätze § 4 Nr. 8 ff. UStG	Tax-exempt sales, section 4 no. 8 ff. UStG
1223	8105																					Steuerfreie Umsätze V+V § 4 Nr. 12 UStG	Tax-exempt sales under section 4 no. 12 UStG (rental and leasing)
1224	8110																					Sonstige steuerfr. Umsätze Inland	Other tax-exempt sales, domestic
1225	8120																					Steuerfreie Umsätze § 4 Nr. 1a UStG	Tax-exempt sales, section 4 no. 1a UStG
1226	8125																					Steuerfr. EU-Lieferungen § 4 Nr. 1b UStG	Tax-exempt intra-European Union deliveries, section 4 no. 1b UStG
1227	8130																					Innergemeinschaftl. Dreiecksgeschäft	Deliveries by first purchaser in triangular transactions (EU), section 25 b(2) UStG
1228	8135																					Steuerfr. EU-Lief.v.Neufahrzg.ohne UStID	Tax-exempt intra-European Union deliveries of new vehicles to purchasers without VAT identification number
1229	8140																					Steuerfreie Umsätze Offshore usw.	Tax-exempt offshore sales, etc.
1230	8150																					Steuerfreie Umsätze § 4 Nr. 2-7 UStG	Other tax-exempt sales (e.g. section 4 nos. 2-7 UStG)
1231	8160																					Stfreie Umsätze ohne VoSt-Abzug § 4 UStG	Tax-exempt sales without input tax deduction, part of total sales, section 4 UStG
1232	8165																					Steuerfreie Umsätze ohne Vorsteuerabzug	Tax-exempt sales without input tax deduction, part of total sales
1233	8190																					Erlöse nach § 24 UStG	Revenue taxed at average rates under section 24 UStG
1234	8191																					Umsatzerlöse §§ 25 und 25a UStG 19% USt	Revenue, ss. 25 and 25a UStG, 19 % VAT
1235	8193																					Umsatzerlöse §§ 25 u. 25a UStG ohne USt	Revenue, ss. 25 and 25a UStG, no VAT
1236	8194																					Umsatzerl.Reiseleist § 25(2) UStG stfrei	Revenue from travel services, s. 25(2) UStG, tax-exempt
1237	8195																					Erlöse Kleinunternehmer § 19 (1) UStG	Revenue of VAT-exempt small business as defined by section 19 (1) UStG
1238	8196																					Erlöse Geldspielautomaten 19% USt	Revenue from gaming machines, 19 % VAT
1239	8200																					Erlöse	Revenue
1240	8290																					Erlöse 0% Ust	Revenue, 0 % VAT
1241	8300															1771						Erlöse 7% USt	Revenue, 7 % VAT
1242	8310																					Erlöse EU-Lieferungen 7% USt	Revenue from intra-European Union supplies of goods and services subject to domestic taxation, 7 % VAT
1243	8315																					Erlöse EU-Lieferungen 19% USt	Revenue from intra-European Union supplies of goods and services subject to domestic taxation, 19 % VAT
1244	8320																					Erl.a.im and.EU-Land stpfl.Lieferungen	Revenue from services taxable in another EU country, not subject to domestic taxation
1245	8331																					Erlöse elektr.DL im anderen EU-Land stpf	Revenue from taxable electronic services in another EU country
1246	8333																					Erlöse 5% USt	Revenue, 5 % VAT
1247	8334																					Erlöse 7% USt	Revenue, 7 % VAT
1248	8335																					Erlöse a.Lieferungen §13b (2) Nr.10 UStG	Revenue from supplies of mobile telephony devices, tablet computers, game consoles and integrated circuits for which the recipient bears VAT under s. 13b UStG
1249	8336																					Nicht steuerbare s. Leistung § 18b UStG	Revenue from other services taxable in another EU country, for which the recipient bears tax liability
1250	8337																					Erlöse aus Leistungen nach § 13b UStG	Revenue from services for which the recipient bears the tax liability under section 13b UStG
1251	8338																					Nicht steuerbare Umsätze Drittland	Revenue from services taxable in a third country, not subject to domestic taxation
1252	8339																					Nicht steuerbare Umsätze EU-Land	Revenue from services taxable in another EU country, not subject to domestic taxation
1253	8340																					Erlöse 16% USt	Revenue, 16 % VAT
1254	8400															1776						Erlöse 19% USt	Revenue, 19 % VAT
1255	8401															1776						Erlöse 19% USt	Revenue, 19 % VAT
1256	8402															1776						Erlöse 19% USt	Revenue, 19 % VAT
1257	8403															1776						Erlöse 19% USt	Revenue, 19 % VAT
1258	8404															1776						Erlöse 19% USt	Revenue, 19 % VAT
1259	8405															1776						Erlöse 19% USt	Revenue, 19 % VAT
1260	8406															1776						Erlöse 19% USt	Revenue, 19 % VAT
1261	8407															1776						Erlöse 19% USt	Revenue, 19 % VAT
1262	8408															1776						Erlöse 19% USt	Revenue, 19 % VAT
1263	8409															1776						Erlöse 19% USt	Revenue, 19 % VAT
1264	8449																					Erlöse elektr.DL Inland stpf 19% USt	Revenue from electronic services subject to domestic taxation, 19 % VAT
1265	8499																					Nebenerlöse (Bezug zu Materialaufwand)	Incidental income (related to purchases)
1266	8500																					Sonderbetriebsein., Tätigkeitsvergütung	Special business income, remuneration for work performed
1267	8501																					Sonderbetriebsein., Miet-/Pachteinnahmen	Special business income, rental/lease income
1268	8502																					Sonderbetriebsein., Zinseinnahmen	Special business income, interest income
1269	8503																					Sonderbetriebsein., Haftungsvergütungen	Special business income, liability compensation
1270	8504																					Sonderbetriebsein., Pensionszahlungen	Special business income, pension payments
1271	8505																					Sonstige Sonderbetriebseinnahmen	Special business income, other special business income
1272	8510																					Provisionsumsätze	Commission revenue
1273	8514																					Provisionsumsätze, stfr.§4 Nr.8 ff.UStG	Tax-exempt commission revenue, section 4 no. 8
1274	8515																					Provisionsumsätze, stfrei §4 Nr. 5 UStG	Tax-exempt commission revenue, section 4 no. 5 UStG
1275	8516																					Provisionsumsätze 7% USt	Commission revenue, 7 % VAT
1276	8519																					Provisionsumsätze 19% USt	Commission revenue, 19 % VAT
1277	8520																					Erlöse Abfallverwertung	Revenue from waste recycling
1278	8540																					Erlöse Leergut	Revenue from empties
1279	8570																					Provision, sonstige Erträge	Other income from commissions, licences and patents
1280	8574																					Provision so.Ertr.stfr. § 4 Nr.8 ff UStG	Other income from commissions, licences and patents, tax-exempt, s. 4(8) ff. UStG
1281	8575																					Provision so.Ertr.stfr. § 4 Nr. 5 UStG	Other income from commissions, licences and patents, tax-exempt, s. 4(5) UStG
1282	8576																					Provision, sonstige Erträge 7% USt	Other income from commissions, licences and patents, 7 % VAT
1283	8579																					Provision, sonstige Erträge 19% USt	Other income from commissions, licences and patents, 19 % VAT
1284	8580																					Stat. Konto Erlöse allgemeiner USt-Satz	Statistical account, revenue at general VAT rate (cash basis accounting)
1285	8581																					Stat. Konto Erlöse ermäßigter USt-Satz	Statistical account, revenue at reduced VAT rate (cash basis accounting)
1286	8582																					Stat. Konto Erlöse steuerfr./n. stbar	Statistical account, taxexempt and untaxed revenue (cash basis accounting)
1287	8589																					Gegenkto Aufteilung Erlöse Steuersatz	Contra account 8580-8582 if revenue is classified by tax rates (cash basis accounting)
1288	8590																					Verr. sonstige Sachbezüge (keine Waren)	Allocated other noncash benefits (excluding goods)
1289	8591																					Sachbezüge 7% USt (Waren)	Non-cash benefits, 7 % VAT (goods)
1290	8595																					Sachbezüge 19% USt (Waren)	Non-cash benefits, 19 % VAT (goods)
1291	8600																					Sonst. Erlöse betr. u. regelmäßig	Other regular operating revenue
1292	8603																					Sonstige betriebliche Erträge	Other operating income
1293	8604																					Erstattete Vorsteuer anderer Länder	Reimbursed input tax, other countries
1294	8605																					Sonst. Erträge betriebl. und regelmäßig	Other regular operating income
1295	8606																					Sonstige betriebliche Erträge verbUN	Other operating income from affiliated companies
1296	8607																					Andere Nebenerlöse	Other incidental income
1297	8609																					Sonstige Erträge stfrei §4 Nr.8 ff.UStG	Other regular operating income tax-exempt, section 4 no. 8 ff UStG
1298	8610																					Verrechnete sonstige Sachbezüge	Allocated other non-cash benefits
1299	8611																					Verrech. sonstige Sachbezüge Kfz 19% USt	Allocated other non-cash benefits from provision of car, 19 % VAT (use of vehicles)
1300	8613																					Verrechn. sonstige Sachbezüge 19% USt	Allocated other non-cash benefits, 19 % VAT
1301	8614																					Verrechn. sonstige Sachbezüge ohne USt	Allocated other non-cash benefits, no VAT
1302	8625																					Sonst. Erträge betr.u. regelmäßig stfrei	Other regular operating income tax-exempt, e.g. section 4 nos. 2-7 UStG
1303	8630																					Sonst. Erträge betriebl., regelm.7% USt	Other regular operating income, 7 % VAT
1304	8640																					Sonst. Erträge betriebl,, regelm.19% USt	Other regular operating income, 19 % VAT
1305	8650																					Erlöse Zinsen und Diskontspesen	Revenue from interest and discount charges
1306	8660																					Erl.Zinsen /Diskontspesen aus verb.UN	Revenue from interest and discount charges from affiliated companies
1307	8700																					Erlösschmälerungen	Sales allowances
1308	8701																					Erlösschmälerungen stfr.§ 4 Nr.8 ff UStG	Sales allowances on tax-exempt sales under section 4 no. 8 ff. UStG
1309	8702																					Erlösschmälerungen stfr.§4 Nr. 2-7 UStG	Sales allowances on tax-exempt sales under section 4 no. 2-7 UStG
1310	8703																					Erlösschmälerungen sonst.stfr. ohne VoSt	Sales allowances on other tax-exempt sales without input tax deduction
1311	8704																					Erlösschmälerungen sonst.stfr. mit VoSt	Sales allowances on other tax-exempt sales with input tax deduction
1312	8705																					Erlösschmälerungen stfrei §4 Nr.1a UStG	Sales allowances on tax-exempt sales under section 4 no. 1a UStG
1313	8706																					Erlösschm.stfr.Dreiecksg.§ 25b(2,4) UStG	Reductions in revenue for tax-free intra-community triangular transactions as per Sect. 25b (2, 4) of the German VAT Act (UStG)
1314	8710																					Erlösschmälerungen 7% USt	Sales allowances, 7 % VAT
1315	8719																					Erlösschmälerungen 0% USt	Sales allowances, 0 % VAT
1316	8720																					Erlösschmälerungen 19% USt	Sales allowances, 19 % VAT
1317	8724																					Erlösschmälerung stfrei innerg.Lieferung	Sales allowances on tax-exempt intra-European Union deliveries
1318	8725																					Erlösschmälerung EU-Lieferung 7% USt	Sales allowances on intra-European Union supplies of goods and services subject to domestic taxation, 7 % VAT
1319	8726																					Erlösschmälerung EU-Lieferung 19% USt	Sales allowances on intra-European Union supplies of goods and services subject to domestic taxation, 19 % VAT
1320	8727																					Erlösschmälg a.i.and.EU-Land stpfl.Liefg	Sales allowances on supplies of goods and services taxable in another EU country
1321	8730																					Gewährte Skonti	Cash discounts granted
1322	8731																					Gewährte Skonti 7 % USt	Cash discounts granted, 7 % VAT
1323	8732																					Gewährte Skonti 5 % USt	Cash discounts granted, 5 % VAT
1324	8735																					Gewährte Skonti 16 % USt	Cash discounts granted, 16 % VAT
1325	8736																					Gewährte Skonti 19 % USt	Cash discounts granted, 19 % VAT
1326	8738																					Gew.Skonti Leistg.§ 13b (2) Nr.10 UStG	Cash discounts granted for supplies of cell phones, etc. for which the recipient of goods/services is liable for VAT pursuant to section 13b(2) (10) UStG
1327	8741																					Gewährte Skonti Leistungen § 13b UStG	Cash discounts granted for goods and services for which the recipient bears the tax liability under section 13b UStG
1328	8742																					Gewährte Skonti s. Leistung § 18b UStG	Cash discounts granted on revenue from other services taxable in another EU country, for which the recipient bears tax liability
1329	8743																					Gewährte Skonti stfreie EU-Lieferung	Cash discounts granted on tax-exempt intra-European Union deliveries, section 4 no. 1b UStG
1330	8745																					Gewährte Skonti stpfl. EU-Lieferung	Cash discounts granted on intra-European Union supplies of goods and services subject to domestic taxation
1331	8746																					Gewährte Skonti EU-Lieferungen 7% USt	Cash discounts granted on intra-European Union supplies of goods and services subject to domestic taxation, 7 % VAT
1332	8747																					Gewährte Skonti EU-Lieferungen 5% USt	Cash discounts granted on intra-European Union supplies of goods and services subject to domestic taxation, 5 % VAT
1333	8748																					Gewährte Skonti EU-Lieferungen 19% USt	Cash discounts granted on intra-European Union supplies of goods and services subject to domestic taxation, 19 % VAT
1334	8749																					Gewährte Skonti EU-Lieferungen 16% USt	Cash discounts granted on intra-European Union supplies of goods and services subject to domestic taxation, 16 % VAT
1335	8750																					Gewährte Boni 7% USt	Volume discounts granted, 7 % VAT
1336	8760																					Gewährte Boni 19% USt	Volume discounts granted, 19 % VAT
1337	8769																					Gewährte Boni	Volume discounts granted
1338	8770																					Gewährte Rabatte	Rebates granted
1339	8780																					Gewährte Rabatte 7 % USt	Rebates granted, 7 % VAT
1340	8790																					Gewährte Rabatte 19 % USt	Rebates granted, 19 % VAT
1341	8800																					Erlöse Sachanlageverkäufe Buchverlust	Revenue from sales of tangible fixed assets (book loss)
1342	8801																					Erlöse Sachanlageverkäufe 19% USt, BV	Revenue from sales of tangible fixed assets, 19 % VAT (book loss)
1343	8807																					Erl. Sachanlageverk. § 4 Nr.1a UStG (BV)	Revenue from sales of tangible fixed assets, tax-exempt, section 4 no. 1a UStG (book loss)
1344	8808																					Erl. Sachanlageverk. § 4 Nr.1b UStG (BV)	Revenue from sales of tangible fixed assets, tax-exempt, section 4 no. 1b UStG (book loss)
1345	8817																					Erlöse Verkäufe immaterielle VermG, BV	Revenue from sales of intangible fixed assets (book loss)
1346	8818																					Erlöse Verkäufe Finanzanlagen, BV	Revenue from sales of long-term financial assets (book loss)
1347	8819																					Erlöse Verkäufe Finanzanl. z.T.stfr,BV	Revenue from sales of long-term financial assets, section 3 no. 40 EStG/section 8b(3) KStG (book loss)
1348	8820																					Erlöse Sachanlageverkäufe 19% USt, BG	Revenue from sales of tangible fixed assets, 19 % VAT (book gain)
1349	8827																					Erl. Sachanlageverk.§ 4 Nr.1a UStG,Buchg	Revenue from sales of tangible fixed assets, tax-exempt, section 4 no. 1a UStG (book gain)
1350	8828																					Erl. Sachanlageverk.§ 4 Nr.1b UStG,Buchg	Revenue from sales of tangible fixed assets, tax-exempt, section 4 no. 1b UStG (book gain)
1351	8829																					Erlöse Sachanlageverkäufe Buchgewinn	Revenue from sales of tangible fixed assets (book gain)
1352	8837																					Erlöse Verkäufe immaterielle VermG, BG	Revenue from sales of intangible fixed assets (book gain)
1353	8838																					Erlöse Verkäufe Finanzanlagen, BG	Revenue from sales of long-term financial assets (book gain)
1354	8839																					Erlöse Verkäufe Finanzanl. z.T.stfr,BG	Revenue from sales of long-term financial assets, section 3 no. 40 EStG/section 8b(2) KStG (book gain)
1355	8850																					Erl.Verk. WG UV § 4 (3) EStG,19% USt	Revenue from sales of current assets, 19 % VAT, section 4(3) sentence 4 EStG
1356	8851																					Erl. Verkauf WG UV § 4 (3) EStG stfrei	Revenue from sales of current assets, VAT-exempt, section 4 no. 8 ff UStG in conjunction with section 4(3) sentence 4 EStG
1357	8852																					Verkauf WG UV §4 Nr.8ff UStG,f.§4(3)EStG	Revenue from sales of current assets, VAT-exempt, section 4 no. 8 ff UStG in conjunction with section 4(3) sentence 4 EStG, section 3 no. 40 EStG/section 8b(2) KStG
1358	8853																					Erlöse Verkauf WG UV § 4 (3) EStG	Revenue from sales of current assets under section 4(3) sentence 4 EStG
1359	8900																					Unentgeltliche Wertabgaben	Non-cash withdrawals
1360	8905																					Entnahme von Gegenständen ohne USt	Withdrawal of items, no VAT
1361	8906																					Verwendung von Gegenständen ohne USt	Use of items for nonbusiness purposes, no VAT
1362	8910																					Entnahme Unternehmer (Waren) 19% USt	Withdrawal by business owner for non-business purposes (goods), 19 % VAT
1363	8915																					Entnahme Unternehmer (Waren) 7% USt	Withdrawal by business owner for non-business purposes (goods), 7 % VAT
1364	8918																					Verwendung von Gegenst.(Tel) ohne USt	Use of items for nonbusiness purposes, no VAT (use of telephone)
1365	8919																					Entnahme Unternehmer (Waren) ohne USt	Withdrawal by business owner for non-business purposes (goods), no VAT
1366	8920																					Verwendung von Gegenständen 19% USt	Use of items for non-business purposes, 19 % VAT
1367	8921																					Verwendung von Gegenst. (Kfz) 19% USt	Use of items for non-business purposes, 19 % VAT (use of vehicles)
1368	8922																					Verwendung von Gegenst. (Tel) 19% USt	Use of items for non-business purposes, 19 % VAT (use of telephone)
1369	8924																					Verwendung von Gegenst.(Kfz) ohne USt	Use of items for nonbusiness purposes, without VAT (use of vehicles)
1370	8925																					Unentgeltl. Erbringung Leist.19% USt	Non-cash other services, 19 % VAT
1371	8929																					Unentgeltl. Erbringung Leist. ohne USt	Non-cash other services, no VAT
1372	8930																					Verwendung von Gegenständen 7% USt	Use of items for non-business purposes, 7 % VAT
1373	8932																					Unentgeltl. Erbringung Leist. 7% USt	Non-cash other services, 7 % VAT
1374	8935																					Unentgeltl.Zuwendung Gegenstände 19% USt	Non-cash benefits, 19 % VAT
1375	8939																					Unentgeltl. Zuwend. Gegenstände ohne USt	Non-cash benefits, no VAT
1376	8940																					Unentgeltl. Zuwendung von Waren 19% USt	Non-cash benefits (goods), 19 % VAT
1377	8945																					Unentgeltl. Zuwendung von Waren 7% USt	Non-cash benefits (goods), 7 % VAT
1378	8949																					Unentgeltl. Zuwendung von Waren ohne USt	Non-cash benefits (goods), no VAT
1379	8950																					Nicht steuerb.Umsätze (Innenumsätze)	Untaxed sales (internal sales)
1380	8955																					USt-Vergütungen, z.B. nach § 24 UStG	VAT reimbursements, e.g. under s. 24 UStG
1381	8959																					Direkt mit dem Umsatz verb. Steuern	Taxes directly related to sales
1382	8960																					Bestandsveränd.unfertige Erzeugnisse	Inventory changes unfinished goods
1383	8970																					Bestandsveränderung unfertige Leistung	Inventory changes services in progress
1384	8975																					Bestandsveränderung Bauaufträge	Inventory changes construction contracts in progress
1385	8977																					Bestandsveränderung Aufträge in Arbeit	Inventory changes orders in progress
1386	8980																					Bestandsveränderung fertige Erzeugnisse	Inventory changes finished goods
1387	8990																					Andere aktivierte Eigenleistungen	Other own work capitalised
1388	8994																					Akt.Eigenleistg. FK-Zins zu Herst.kosten	Other own work capitalised (borrowing costs attributable to cost of sales)
1389	8995																					Akt. Eigenleistung selbst gesch. imm.VG	Own work capitalised to produce internally generated intangible fixed assets
1390	9000																					Saldenvorträge Sachkonten	Balances brought forward
1391	9008																					Saldenvorträge Debitoren	Balances brought forward, receivables
1392	9009																					Saldenvorträge Kreditoren	Balances brought forward, payables
1393	9052																					Offene Posten 2022	Open items, 2022
1394	9090																					Summenvortrag	Aggregate carryforwards account
1395	9101																					Verkaufstage	Selling days
1396	9102																					Anzahl der Barkunden	Number of cash customers
1397	9103																					Beschäftigte Personen (BWA)	Number of employees
1398	9104																					Unbezahlte Personen	Unpaid persons
1399	9105																					Verkaufskräfte	Sales staff
1400	9106																					Geschäftsraum qm	Business premises m2
1401	9107																					Verkaufsraum qm	Sales area m2
1402	9116																					Anzahl Rechnungen	Number of invoices
1403	9117																					Anzahl Kreditkunden monatlich	Number of credit customers, monthly
1404	9118																					Anzahl Kreditkunden aufgelaufen	Number of credit customers, cumulative
1405	9120																					Erweiterungsinvestitionen	Expansion investments
1406	9135																					Auftragseingang im Geschäftsjahr	Orders received in financial year
1407	9140																					Auftragsbestand	Order books
1408	9141																					Variables Kapital TH	Limited partner variable capital
1409	9142																					Variables Kapital - Anteil Teilhafter	Variable capital limited partner share
1410	9143																					Privatsteuern Kap.ertr.st.(SamPosten)	Private taxes, capital gains tax (compound item)
1411	9144																					Privatst. Solidaritätszuschl.(SamPost)	Private taxes, solidarity surcharge (compound item)
1412	9145																					Privatst. Kirchensteuer (SamPosten)	Private taxes, church tax (compound item)
1413	9146																					Variables Kapital - VH Übertrag §6b EStG	General partner variable capital transfer of reserve under section 6b EStG
1414	9147																					Variables Kapital - TH Übertrag §6b EStG	Limited partner variable capital transfer of reserve under section 6b EStG
1415	9150																					Festkapital -andere Kapitalanpassung VH	Fixed capital other capital account adjustments, general partner
1416	9151																					Variables Kapital - Kapitalanpassung VH	Variable capital other capital account adjustments, general partner
1417	9152																					Verlust/Vortragskto-Kapitalanpassung VH	Accumulated loss carryforward account other capital account adjustments, general partner
1418	9153																					Kapitalkto III-and. Kapitalanpassung VH	Capital account III other capital account adjustments, general partner
1419	9154																					Aust.Einlagen n. eingef.Kap.anpass.VH	Unpaid uncalled contributions to general partner capital other capital account adjustments, general partner
1420	9155																					Verr.kto Einzahlverpfl.- Kap.anpass. VH	Allocation account for call obligations other capital account adjustments, general partner
1421	9157																					Privatst.Kapitalertragsteuer (VH)	Private taxes, capital gains tax (general partner) equity
1422	9158																					Privatst.Solidaritätszuschlag (VH)	Private taxes, solidarity surcharge (general partner) equity
1423	9159																					Privatsteuern Kirchensteuer (VH)	Private taxes, church tax (general partner) equity
1424	9160																					Kommandit-Kapital - Kapitalanpassung TH	Limited partner capital other capital account adjustments, limited partner
1425	9161																					Variables Kapital - Kapitalanpassung TH	Variable capital other capital account adjustments, limited partner
1426	9162																					Verlustausgleichkto-Kapitalanpassung TH	Loss adjustment account other capital account adjustments, limited partner
1427	9163																					Kapitalkto III-and. Kapitalanpassung TH	Capital account III other capital account adjustments, limited partner
1428	9164																					Ausst. Einlagen n. eingef.Kap.anpass TH	Unpaid uncalled contributions to limited partner capital other capital account adjustments, limited partner
1429	9165																					Verr.kto Einzahlverpfl.- Kap.anpass. TH	Allocation account for call obligations other capital account adjustments, limited partner
1430	9167																					Privatst.Kapitalertragsteuer (TH),EK	Private taxes, capital gains tax (limited partner), equity
1431	9168																					Privatst. Solidaritätszuschlag (TH),EK	Private taxes, solidarity surcharge (limited partner), equity
1432	9169																					Privatsteuern Kirchensteuer (TH),EK	Private taxes, church tax (limited partner), equity
1433	9170																					Festkapital - Umbuchungen VH	Fixed capital transfers, general partner
1434	9171																					Variables Kapital - Umbuchungen VH	Variable capital transfers, general partner
1435	9172																					Verlust/Vortragskto-Umbuchungen VH	Accumulated loss carryforward account transfers, general partner
1436	9173																					Kapitalkonto III - Umbuchungen VH	Capital account III transfers, general partner
1437	9174																					Ausst. Einlagen n. eingef.-Umbuchung VH	Unpaid uncalled contributions to general partner capital transfers, general partner
1438	9175																					Verr.kto Einzahlver-pfl.-Umbuchungen VH	Allocation account for call obligations transfers, general partner
1439	9180																					Kommandit-Kapital - Umbuchungen TH	Limited partner capital transfers, limited partner
1440	9181																					Variables Kapital - Umbuchungen TH	Variable capital transfers, limited partner
1441	9182																					Verlustausgleichskonto-Umbuchungen TH	Loss adjustment account transfers, limited partner
1442	9183																					Kapitalkonto III - Umbuchungen TH	Capital account III transfers, limited partner
1443	9184																					Ausst. Einlagen n. eingef.-Umbuchung TH	Unpaid uncalled contributions to limited partner capital transfers, limited partner
1444	9185																					Verr.kto Einzahlverpfl.- Umbuchungen TH	Allocation account for call obligations transfers, limited partner
1445	9186																					Privatst.Kapitalertragsteuer (TH),FK	Private taxes, capital gains tax (limited partner), borrowed capital
1446	9187																					Privatst. Solidaritätszuschlag (TH),FK	Private taxes, solidarity surcharge (limited partner), borrowed capital
1447	9188																					Privatsteuern Kirchensteuer (TH),FK	Private taxes, church tax (limited partner), borrowed capital
1448	9189																					Verr.Kto Umbuchung zwischen Ges.er EK	Allocation account for transfers between partner capital accounts
1449	9190																					Gegenkto. zu Konten 9101-9107, 9116-9118	Contra account for statistical quantity units, accounts 9101-9107
1450	9199																					Gegenkonto zu Konten 9120, 9135-9140	Contra account for accounts 9120, 9135-9140 and accounts 9116-9116
1451	9200																					Beschäftigte Personen (Bilanz)	Number of employees 9201 Statistical accounts for balance sheet/ management accounting ratios and indicators
1452	9209																					Gegenkonto zu 9200	Contra account for 9200
1453	9210																					Produktive Löhne	Direct labour costs
1454	9219																					Gegenkonto zu 9210	Contra account for 9210
1455	9220																					Gez. Kapital in DM Art. 42 (3) S.1 EGHGB	Subscribed capital in DM (art. 42(3) s. 1 EGHGB)
1456	9229																					Gegenkonto zu Konto 9220	Contra account for 9220
1457	9240																					Investitionsverbindlichk.b.Leistg.Verb.	Investment liabilities in trade payables
1458	9241																					Investitionsverbindlichk. Sachanlagen	Investment liabilities from tangible fixed asset purchases in trade payables
1459	9242																					Investitionsverbindlichk. immat. VG	Investment liabilities from intangible fixed asset purchases in trade payables
1460	9243																					Investitionsverbindlichk. Finanzanlagen	Investment liabilities from long-term financial asset purchases in trade payables
1461	9244																					Gegenkonto zu Konten 9240 - 43	Contra account for accounts 9240-9243
1462	9245																					Forderungen Sachanlagenverkäufe	Receivables from tangible fixed asset sales in other assets
1463	9246																					Forderungen Verkäufe immat.Vermögensg.	Receivables from intangible fixed asset sales in other assets
1464	9247																					Forderungen Verkäufe von Finanzanlagen	Receivables from long-term financial asset sales in other assets
1465	9249																					Gegenkonto zu Konten 9245 - 47	Contra account for accounts 9245-9247
1466	9258																					Änd.Ausgl.posten ohne Erg.Körperschaften	Change tax adjustment item (without appropriation of net profit corporations)
1467	9259																					Änd.Ausgl.posten ohne Erg.Pers.gesellsch	Change tax adjustment item (without appropriation of net profit partnerships, sole proprietorships)
1468	9260																					Kurzfristige Rückstellungen	Short-term provisions
1469	9262																					Mittelfristige Rückstellungen	Medium-term provisions
1470	9264																					Langfristige Rückstellung o.Pensionen	Long-term provisions, excluding pensions
1471	9269																					Gegenkonto zu Konten 9260-9268	Contra account for accounts 9260-9268
1472	9270																					Gegenkonto zu Konten 9271-9279	Contra account for 9271-9279 (debit entries)
1473	9271																					Verbindl. Wechselbegebung/-übertragung	Contingent liabilities from the issuance and transfer of bills
1474	9272																					Verbindl. Wechsel verb./assoziierte UN	Contingent liabilities to affiliated companies/associates from issuance and transfer of bills
1475	9273																					Verbindl. Bürgsch.,Wechsel-/Scheckbürg.	Contingent liabilities from guarantees, bill and cheque guarantees
1476	9274																					Verbindl.Bürgschaft verb./assoziierte UN	Contingent liabilities to affiliated companies/associates from guarantees, bill and cheque guarantees
1477	9275																					Verbindl.a. Gewährleistungsverträgen	Contingent liabilities from warranties
1478	9276																					Verbindl. Gewährleistg. verb./assoz. UN	Contingent liabilities to affiliated companies/associates from warranties
1479	9277																					Haftung fremde Verbindlichkeiten	Contingent liabilities from the granting of security for third-party liabilities
1480	9278																					Haftung Verbindl. verb./assoziierte UN	Contingent liabilities to affiliated companies/associates from the granting of security for thirdparty liabilities
1481	9279																					Verpflichtungen aus Treuhandvermögen	Contingent liabilities from assets held in trust
1482	9280																					Gegenkonto zu Konten 9281-9284	Contra account for 9281-9284
1483	9281																					Verpflichtungen Leasing u.Mietverträgen	Obligations arising from rental agreements and leases
1484	9282																					Verpflichtungen Leasing-/Mietvertr.v.UN	Obligations to affiliated companies arising from rental agreements and leases
1485	9283																					Andere Verpflichtungen § 285 Nr. 3a HGB	Other obligations under section 285 no. 3a HGB
1486	9284																					Andere Verpflichtg. §285 Nr. 3a HGB v.UN	Other obligations to affiliated companies under section 285 no. 3a HGB
1487	9285																					UB Abzinsg Altersversorg. § 253 (6) HGB	Difference of discounting of post-employment benefit obligations under section 253 (6) HGB (credit balance)
1488	9286																					Gegenkonto zu 9285	Contra account for 9285
1489	9287																					Zinsen Debitoren Buchung § 4 (3) EStG	Interest for postings via receivables, section 4(3) EStG
1490	9288																					Mahngeb. Debitoren Buchung § 4 (3) EStG	Dunning fees for postings via receivables, section 4(3) EStG
1491	9289																					Gegenkonto zu Konto 9287 und 9288	Contra account for 9287
1492	9290																					Statistisches Konto steuerfreie Auslagen	Statistical account for tax-exempt out-ofpocket expenses
1493	9291																					Gegenkonto zu 9290	Contra account for 9290
1494	9292																					Statistisches Konto Fremdgeld	Statistical account for third-party funds
1495	9293																					Gegenkonto zu 9292	Contra account for 9292
1496	9295																					Einlagen atypisch stiller Gesellschafter	Contributions by atypical silent partners
1497	9297																					Steuerlicher Ausgl.posten Körperschaften	Tax adjustment item (corporations)
1498	9298																					Steuerlicher Ausgleichsposten Vollhafter	Tax adjustment item GP (partnerships, sole proprietorships)
1499	9299																					Steuerlicher Ausgleichsposten Teilhafter	Tax adjustment item LP (partnerships)
1500	9400																					Privatentnahmen allgemein (TH), EK	Private withdrawals, general, lp
1501	9410																					Privatsteuern (TH), EK	Private taxes, lp 9411
1502	9420																					Sonderausg. beschränkt abzugsf. (TH), EK	Special personal deductions, partly deductible, lp
1503	9430																					Sonderausg. unbeschr. abzugsf. (TH), EK	Special personal deductions, fully deductible, lp
1504	9440																					Zuwendungen, Spenden (TH), EK	Non-cash benefits, donations, lp
1505	9450																					Außergewöhnliche Belastungen (TH), EK	Extraordinary expenses, lp
1506	9460																					Grundstücksaufwand (TH), EK	Real estate expenses, lp
1507	9470																					Grundstücksertrag (TH), EK	Income from real estate, lp
1508	9480																					Unentgeltliche Wertabgaben (TH), EK	Non-cash withdrawals, lp
1509	9490																					Privateinlagen (TH), EK	Private contributions, lp
1510	9500																					Anteil für Konto 0900 (TH) Kom.Kapital	Allocation to account 0900, limited partner
1511	9510																					Anteil für Konto 0910 (TH) Verlustausgl.	Allocation to account 0910, limited partner
1512	9520																					Anteil f.Konto 0920 (TH) Gesellsch.Darl.	Allocation to account 0920, limited partner
1513	9530																					Ant.für Kto.9950 (TH) Ausst.Einl.Kap.	Allocation to account 9950, limited partner
1514	9540																					Ant.für Kto.9930 (VH) Ausst.Einl.Kap.	Allocation to account 9930, general partner
1515	9550																					Anteil für Konto 9810 (VH) Kap.Konto III	Allocation to account 9810, general partner
1516	9560																					Anteil für Konto 9820 (VH) Verlustvortr.	Allocation to account 9820, general partner
1517	9570																					Anteil für Konto 0870 (VH) Festkapital	Allocation to account 0870, general partner
1518	9580																					Anteil für Konto 0880 (VH) Var.Kapital	Allocation to account 0880, general partner
1519	9590																					Anteil f.Konto 0890 (VH) Gesellsch.Darl.	Allocation to account 0890, general partner
1520	9610																					Tätigkeitsvergütung (VH)	Remuneration of work performed, general partner
1521	9620																					Tantieme (VH)	Management bonus, general partner
1522	9630																					Darlehensverzinsung (VH)	Loan interest, general partner
1523	9640																					Gebrauchsüberlassung (VH)	Transfer for use, general partner
1524	9650																					Sonstige Vergütungen (VH)	Other remuneration, general partner
1525	9690																					Restanteil (VH)	Residual allocation, general partner
1526	9710																					Tätigkeitsvergütung (TH)	Remuneration of work performed, limited partner
1527	9720																					Tantieme (TH)	Management bonus, limited partner
1528	9730																					Darlehensverzinsung (TH)	Loan interest, limited partner
1529	9740																					Gebrauchsüberlassung (TH)	Transfer for use, limited partner
1530	9750																					Sonstige Vergütungen (TH)	Other remuneration, limited partner
1531	9780																					Anteil für Konto 9840 (TH) Kap.Konto III	Allocation to account 9840, limited partner
1532	9790																					Restanteil (TH)	Remaining allocation, limited partner
1533	9802																					Rücklagen - andere Kapitalanpassung	Collectively held reserves other capital account adjustments
1534	9803																					Gewinn-/Verlustvortrag -and.Kap.anpass	Retained profits/ accumulated losses brought forward other capital account adjustments
1535	9804																					Rücklagen - Umbuchungen	Collectively held reserves transfers
1536	9805																					Gewinn-/Verlustvortrag - Umbuchungen	Retained profits/ accumulated losses brought forward transfers
1537	9806																					Anteil Jahresüberschuss/-fehlbetrag	Attributable share of net income/net loss for financial year per partner
1538	9807																					Anteil Bilanzgewinn/-verlust je Ges.er	Attributable share of net retained profits/net accumulated losses per partner
1539	9808																					Gg.Kto Verteilung Jahresübersch/-fehlb	Contra account for attributable share of net income/net loss for financial year
1540	9809																					Gg.Kto Verteilung Bilanzgew./-verlust	Contra account for attributable share of net retained profits/net accumulated losses
1541	9810																					Kapitalkonto III (VH), EK	Capital accounts III, gp
1542	9820																					Verlust-/Vortragskonto (VH)	Accumulated loss carryforward account, gp
1543	9830																					Verrkto Einzahlungsverpflichtungen (VH)	Allocation account for call obligations, gp
1544	9840																					Kapitalkonto III (TH), EK	Capital accounts III, lp
1545	9850																					Verrkto Einzahlungsverpflichtungen (TH)	Allocation account for call obligations, lp
1546	9860																					Einz.Verpfl.pers.haft.Gesellsch. (VH)	Call obligations of general partners, gp
1547	9870																					Einz.Verpfl.Kommanditisten (TH)	Call obligations of limited partners, lp
1548	9880																					Ausgleichsposten f. aktiv. eig. Anteile	Special reserve for capitalised own shares
1549	9883																					Ungedeckte Entnahme p. haft. Gesellsch.	Withdrawals by general partners not covered by capital contributions
1550	9884																					Ungedeckte Entnahme Kommanditisten	Withdrawals by limited partners not covered by capital contributions
1551	9885																					Verr.kto ungedeckte Entnahme p.haft.Ges.	Allocation account for withdrawals by general partners not covered by capital contributions
1552	9886																					Verr.kto ungedeckte Entnahme Kommandit.	Allocation account for withdrawals by limited partners not covered by capital contributions
1553	9887																					Steueraufwand der Gesellschafter	Partners’ tax expense
1554	9889																					Gegenkonto zu 9887	Contra account for 9887
1555	9890																					Gewinnzuschlag §§ 6b, 6c EStG (Haben)	Statistical account for profit mark-up under sections 6b, 6c EStG (credit balance)
1556	9891																					Gewinnzuschlag §§ 6b, 6c EStG (Soll)	Statistical account for profit mark-up under sections 6b, 6c EStG (debit balance) Contra account for 9890
1557	9892																					Veränderung gesamthänd. geb. Rücklagen	Change of collectively held reserves (contributions/withdrawals)
1558	9893																					Umsatzsteuer in Forderungen allg. Satz	VAT in receivables at general VAT rate (cash basis accounting)
1559	9894																					Umsatzsteuer in Forderungen ermäß. Satz	VAT in receivables at reduced VAT rate (cash basis accounting)
1560	9895																					Gegenkonto Aufteilung Umsatzsteuer	Contra account 98939894 for allocation of VAT (cash basis accounting)
1561	9896																					Vorsteuer in Verbindl. allgem. Satz	Input tax in liabilities at general VAT rate (cash basis accounting)
1562	9897																					Vorsteuer in Verbindl. ermäßig. Satz	Input tax in liabilities at reduced VAT rate (cash basis accounting)
1563	9898																					Vorsteuer in Verbindl.aus versch.Kosten	Input tax in liabilities from various costs (cash basis accounting)
1564	9899																					Gegenkonto Aufteilung Vorsteuer	Contra account 98969897 for allocation of input tax (cash basis accounting)
1565	9900																					Umsatzsteuer nicht fällig - sonst.Erlöse	VAT not due other revenues (cash basis accounting)
1566	9901																					Gegenkonto zu 9900	Contra account for 9900
1567	9902																					Umsatzsteuer in Ford. aus sonst.Erlösen	VAT in receivables from other revenues (cash basis accounting)
1568	9910																					Gegenkto.Minderg Entnahmen § 4 (4a) EStG	Contra account for reduction in withdrawals, section 4(4a) EStG
1569	9911																					Minderung Entnahmen § 4 (4a) EStG, (H)	Reduction in withdrawals, section 4(4a) EStG (credit balance)
1570	9912																					Erhöhung Entnahmen § 4 (4a) EStG	Increase in withdrawals, section 4(4a) EStG
1571	9913																					Gegenkto.Erhöhg Entnahmen §4 (4a) EStG,H	Contra account for increase in withdrawals, section 4(4a) EStG (credit balance)
1572	9914																					Hinzurg IAB §7g (2) EStG aus 4. WJ, (H)	Add-back of investment deduction section 7g (2) EStG from four tax years ago, off-balance sheet (credit balance)
1573	9915																					Rückgängigm.IAB § 7g (3,4) EStG im 4.WJ.	Reversal of investment deduction section 7g (3), (4) EStG from four tax years ago, off-balance sheet
1574	9916																					Hinzurg IAB §7g (2) EStG aus 2. WJ, (H)	Reversal of investment deduction section 7g (3), (4) EStG from four tax years ago, off-balance sheet
1575	9917																					Hinzurg IAB §7g (2) EStG aus 3. WJ. (H)	Add-back of investment deduction section 7g (2) EStG from three tax years ago, off-balance sheet (credit balance)
1576	9918																					Rückgängigm.IAB § 7g (3,4) EStG im 2.WJ.	Reversal of investment deduction section 7g (3), (4) EStG from two tax years ago, off-balance sheet
1577	9919																					Rückgängigm.IAB § 7g (3,4) EStG im 3.WJ.	Reversal of investment deduction section 7g (3), (4) EStG from three tax years ago, off-balance sheet
1578	9920																					Ausst.Einl.Komplementär, n.eingef. (VH)	Unpaid uncalled contributions to general partner capital, gp
1579	9930																					Ausst.Einl.Komplementär, eingef. (VH)	Unpaid called contributions to general partner capital, gp
1580	9940																					Ausst.Einl.Kommanditist, n.eingef. (TH)	Unpaid uncalled contributions to limited partner capital, lp
1581	9950																					Ausst.Einl.Kommanditist, eingef. (TH)	Unpaid called contributions to limited partner capital, lp
1582	9960																					Bewertungskorrektur zu Forderungen L+L	Valuation adjustment, trade receivables
1583	9961																					Bewertungskorrektur zu sonst. Verbindl.	Valuation adjustment, other liabilities
1584	9962																					Bewertungskorrektur Guth. Kreditinstitut	Valuation adjustment, bank balances
1585	9963																					Bewertungskorr. Verbindl.Kreditinstitut	Valuation adjustment, liabilities to banks
1586	9964																					Bewertungskorrektur zu Verbindlichk. L+L	Valuation adjustment, trade payables
1587	9965																					Bewertungskorrektur zu sonstigen VermG	Valuation adjustment, other assets
1588	9968																					Hinzurg IAB §7g (2) EStG aus 5. WJ, (H)	Add-back of investment deduction section 7g (2) EStG from five tax years ago, off-balance sheet (credit balance)
1589	9969																					Rückgängigm.IAB § 7g (3,4) EStG im 5.WJ.	Reversal of investment deduction section 7g (3), (4) EStG from five tax years ago, off-balance sheet
1590	9970																					IAB § 7g (1) EStG, (S)	Investment deduction section 7g(1) EStG, offbalance sheet (debit balance)
1591	9971																					IAB § 7g (1) EStG, (H),Gegenkto zu 9970	Investment deduction section 7g(1) EStG, offbalance sheet (credit balance) contra account for 9970
1592	9972																					Hinzurg.IAB § 7g (2)EStG, vorang. WJ (H)	Add-back of investment deduction section 7g (2) EStG from preceding tax year, off-balance sheet (credit balance)
1593	9973																					Gkto. Hinzurg. IAB § 7g (2) EStG, (S)	Add-back of investment deduction section 7g (2) EStG from previous tax years, off-balance sheet (debit balance) contra account for 9972, 9914,
1594	9974																					Rückgängigm.IAB §7g (3,4) EStG i.vor. WJ	Reversal of investment deduction section 7g (3), (4) EStG in preceding tax year
1595	9975																					Gkto. Rückgängigm. IAB § 7g (3,4) EStG	Reversal of investment deduction section 7g (3), (4) EStG in previous tax years contra account for 9974, 9915,
1596	9976																					Nicht abzugsf. Zinsaufw. § 4h EStG, (H)	Non-deductible interest expenses under section 4h EStG (credit balance)
1597	9977																					Nicht abzugsf. Zinsaufw. § 4h EStG, (S)	Non-deductible interest expenses under section 4h EStG (debit balance)
1598	9978																					Abziehb. Zinsaufw. VJ § 4h EStG, (S)	Deductible interest expenses from prior years under section 4h EStG (debit balance)
1599	9979																					Abziehb. Zinsaufw. VJ § 4h EStG, (H)	Deductible interest expenses from prior years under section 4h EStG (credit balance) contra account for 9978
1600	9980																					Anteil Belastung auf Verbindl.konten	Allocation of debit entry to liability accounts
1601	9981																					Verr.kto. Anteil Belastung Verb.konten	Allocation account for allocation of debit entry to liability accounts
1602	9982																					Anteil Gutschrift auf Verbindl.konten	Allocation of credit entry to liability accounts
1603	9983																					Verr.kto Anteil Gutschrift Verb.konten	Allocation account for allocation of credit entry to liability accounts
1604	9984																					Gewinnkorrektur § 60 (2) EStDV	Adjustment of profit under section 60(2) EStDV increase in accounting profit due to credit entry reduction in accounting profit due to debit entry
1605	9985																					Gegenkonto zu 9984	Contra account for 9984
1606	9986																					Ergebnisverteilung auf Fremdkapital	Profit attributable to debt
1607	9987																					Korrekturkto. für Überleitungsrechnung	Adjustment account for reconciliation
1608	9989																					Gegenkonto zu 9986-9988	Contra account for 9986
1609	9990																					Ertr. außergewöhnl. Größe oder Bedeutung	Income of exceptional size or incidence
1610	9991																					Erträge aperiodisch	Income (aperiodic) 9992 Income of exceptional
1611	9992																					Ertr. außerg. Größe / Bedeutung aperiod.	#NV
1612	9993																					Aufw. außergewöhnl. Größe oder Bedeutung	Expenses of exceptional size or incidence
1613	9994																					Aufwendungen aperiodisch	Expenses (aperiodic)
1614	9995																					Aufw. außerg. Größe / Bedeutung aperiod.	Expenses of exceptional size or incidence (aperiodic)