@fin.cx/chartdata 1.1.0 → 2.0.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/dist_ts/00_commitinfo_data.js +1 -1
- package/dist_ts/data/skr03.2026.js +274 -670
- package/dist_ts/data/skr04.2026.js +193 -739
- package/package.json +1 -1
- package/readme.md +11 -7
- package/ts/00_commitinfo_data.ts +1 -1
- package/ts/data/skr03.2026.ts +274 -670
- package/ts/data/skr04.2026.ts +193 -739
package/ts/data/skr03.2026.ts
CHANGED
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@@ -1,4 +1,4 @@
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-
// GENERATED by tools/
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+
// GENERATED by tools/generate-charts.ts — do not edit by hand; re-run the tool.
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import type { IChart } from '../chartdata.types.js';
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export const SKR03_2026: IChart = {
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@@ -6,165 +6,163 @@ export const SKR03_2026: IChart = {
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"year": 2026,
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"accounts": [
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{
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"accountNumber": "
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"accountName": "
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"accountNumber": "0027",
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"accountName": "EDV-Software",
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"accountClass": 0,
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"accountType": "asset",
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"
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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{
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"accountNumber": "
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"accountName": "
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"accountNumber": "0090",
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"accountName": "Geschäftsbauten",
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"accountClass": 0,
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"accountType": "asset",
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"
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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{
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"accountNumber": "
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"accountName": "
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"accountNumber": "0210",
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"accountName": "Maschinen",
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"accountClass": 0,
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"accountType": "asset",
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"
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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{
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"accountNumber": "
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"accountName": "
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"accountNumber": "0320",
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"accountName": "Pkw",
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"accountClass": 0,
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"accountType": "asset",
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"
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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{
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"accountNumber": "
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"accountName": "
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"accountNumber": "0400",
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"accountName": "Betriebsausstattung",
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"accountClass": 0,
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"accountType": "asset",
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"
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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{
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"accountNumber": "
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"accountName": "
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"accountNumber": "0420",
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"accountName": "Büroeinrichtung",
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"accountClass": 0,
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"accountType": "asset",
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"
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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{
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"accountNumber": "
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"accountName": "
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"accountNumber": "0480",
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"accountName": "Geringwertige Wirtschaftsgüter",
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"accountClass": 0,
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"accountType": "asset",
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"
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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{
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"accountNumber": "
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"accountName": "
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"accountNumber": "0630",
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"accountName": "Verbindlichkeiten gegenüber Kreditinstituten (mittel-/langfristig)",
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"accountClass": 0,
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"accountType": "
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"
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"accountType": "liability",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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{
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"accountNumber": "
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"accountName": "
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"accountNumber": "0840",
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"accountName": "Gewinnrücklagen",
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"accountClass": 0,
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"accountType": "
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"
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"accountType": "equity",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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"accountNumber": "
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"accountName": "
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"accountNumber": "0860",
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"accountName": "Gewinnvortrag vor Verwendung",
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"accountClass": 0,
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"accountType": "
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"accountType": "equity",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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{
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"accountNumber": "
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"accountName": "
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"accountNumber": "0868",
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"accountName": "Verlustvortrag vor Verwendung",
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"accountClass": 0,
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"accountType": "
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"accountType": "equity",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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"accountNumber": "
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"accountName": "
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"accountNumber": "0880",
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"accountName": "Gezeichnetes Kapital",
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"accountClass": 0,
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"accountType": "
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"accountType": "equity",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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{
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"accountNumber": "
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"accountName": "
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"accountNumber": "0950",
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"accountName": "Rückstellungen für Pensionen",
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"accountClass": 0,
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"accountType": "
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"accountType": "liability",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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{
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"accountNumber": "
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"accountName": "
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"accountType": "
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"accountNumber": "0955",
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"accountName": "Steuerrückstellungen",
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"accountClass": 0,
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"accountType": "liability",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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"accountNumber": "0970",
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"accountName": "Sonstige Rückstellungen",
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"accountClass": 0,
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"accountType": "liability",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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{
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"accountNumber": "0980",
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"accountName": "Aktive Rechnungsabgrenzung",
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"accountClass": 0,
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"accountType": "asset",
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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},
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"accountNumber": "
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"accountNumber": "0990",
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"accountName": "Passive Rechnungsabgrenzung",
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"accountClass": 0,
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"accountType": "liability",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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{
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"accountNumber": "1000",
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"accountName": "Kasse",
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"accountClass": 1,
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"accountType": "asset",
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1200",
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"accountName": "Bank",
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"accountClass": 1,
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"accountType": "asset",
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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"accountNumber": "
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"accountName": "
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"accountNumber": "1210",
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"accountName": "Bank 2",
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"accountClass": 1,
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"accountType": "asset",
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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{
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@@ -172,16 +170,15 @@ export const SKR03_2026: IChart = {
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"accountName": "Geldtransit",
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"accountClass": 1,
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"accountType": "asset",
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"provenance": "
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1400",
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"accountName": "Forderungen aus Lieferungen und Leistungen",
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"accountName": "Forderungen aus Lieferungen und Leistungen (Sammelkonto)",
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"accountClass": 1,
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"accountType": "asset",
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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{
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@@ -189,39 +186,31 @@ export const SKR03_2026: IChart = {
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"accountName": "Sonstige Vermögensgegenstände",
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"accountClass": 1,
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"accountType": "asset",
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1520",
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"accountName": "Abziehbare Vorsteuer",
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"accountClass": 1,
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"accountType": "asset",
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"description": "Input VAT",
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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{
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"accountNumber": "1570",
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"accountName": "Vorsteuer
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"accountName": "Anrechenbare Vorsteuer",
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"accountClass": 1,
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"accountType": "asset",
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"
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"ustva": {
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"kennzahl": 66,
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"role": "tax"
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},
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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@@ -294,26 +282,39 @@ export const SKR03_2026: IChart = {
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"accountName": "Verbindlichkeiten aus Lohn- und Kirchensteuer",
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{
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"accountName": "Verbindlichkeiten im Rahmen der sozialen Sicherheit",
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"accountName": "Umsatzsteuer 7 %",
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09); enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
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@@ -321,7 +322,7 @@ export const SKR03_2026: IChart = {
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@@ -329,7 +330,7 @@ export const SKR03_2026: IChart = {
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@@ -337,52 +338,31 @@ export const SKR03_2026: IChart = {
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{
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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{
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"accountNumber": "1890",
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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},
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{
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"accountNumber": "1900",
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"accountName": "Verrechnungskonto",
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|
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"description": "Clearing account",
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},
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{
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"accountNumber": "2000",
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|
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"accountName": "Eigenkapital",
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"description": "Equity capital",
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|
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|
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"accountName": "Zinsen und ähnliche Aufwendungen",
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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|
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"accountType": "expense",
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|
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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|
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|
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|
},
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|
{
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|
@@ -390,52 +370,23 @@ export const SKR03_2026: IChart = {
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|
"accountName": "Aufwendungen aus Kursdifferenzen",
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|
"accountClass": 2,
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|
"accountType": "expense",
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|
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"validFrom": 2026
|
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|
-
},
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|
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|
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{
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|
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"accountNumber": "2200",
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|
-
"accountName": "Kapitalrücklage",
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|
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|
-
"accountClass": 2,
|
|
400
|
-
"accountType": "equity",
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|
401
|
-
"description": "Capital reserves",
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|
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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|
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|
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|
},
|
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|
{
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"accountNumber": "2300",
|
|
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|
-
"accountName": "
|
|
408
|
-
"accountClass": 2,
|
|
409
|
-
"accountType": "equity",
|
|
410
|
-
"description": "Revenue reserves",
|
|
411
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
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|
-
"validFrom": 2026
|
|
413
|
-
},
|
|
414
|
-
{
|
|
415
|
-
"accountNumber": "2400",
|
|
416
|
-
"accountName": "Gewinnvortrag",
|
|
417
|
-
"accountClass": 2,
|
|
418
|
-
"accountType": "equity",
|
|
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|
-
"description": "Profit carried forward",
|
|
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|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
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|
-
"validFrom": 2026
|
|
422
|
-
},
|
|
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|
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{
|
|
424
|
-
"accountNumber": "2500",
|
|
425
|
-
"accountName": "Verlustvortrag",
|
|
378
|
+
"accountName": "Sonstige Aufwendungen",
|
|
426
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|
"accountClass": 2,
|
|
427
|
-
"accountType": "
|
|
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|
-
"
|
|
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|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
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|
+
"accountType": "expense",
|
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|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
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|
"validFrom": 2026
|
|
431
383
|
},
|
|
432
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|
{
|
|
433
|
-
"accountNumber": "
|
|
434
|
-
"accountName": "
|
|
385
|
+
"accountNumber": "2650",
|
|
386
|
+
"accountName": "Sonstige Zinsen und ähnliche Erträge",
|
|
435
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|
"accountClass": 2,
|
|
436
|
-
"accountType": "
|
|
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|
-
"
|
|
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|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
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|
+
"accountType": "revenue",
|
|
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|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
439
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|
"validFrom": 2026
|
|
440
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|
},
|
|
441
392
|
{
|
|
@@ -443,60 +394,30 @@ export const SKR03_2026: IChart = {
|
|
|
443
394
|
"accountName": "Erträge aus Kursdifferenzen",
|
|
444
395
|
"accountClass": 2,
|
|
445
396
|
"accountType": "revenue",
|
|
446
|
-
"provenance": "
|
|
397
|
+
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
447
398
|
"validFrom": 2026
|
|
448
399
|
},
|
|
449
400
|
{
|
|
450
401
|
"accountNumber": "2700",
|
|
451
|
-
"accountName": "
|
|
452
|
-
"accountClass": 2,
|
|
453
|
-
"accountType": "equity",
|
|
454
|
-
"description": "Annual deficit",
|
|
455
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
456
|
-
"validFrom": 2026
|
|
457
|
-
},
|
|
458
|
-
{
|
|
459
|
-
"accountNumber": "2900",
|
|
460
|
-
"accountName": "Sonderposten mit Rücklageanteil",
|
|
402
|
+
"accountName": "Sonstige Erträge",
|
|
461
403
|
"accountClass": 2,
|
|
462
|
-
"accountType": "
|
|
463
|
-
"
|
|
464
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
465
|
-
"validFrom": 2026
|
|
466
|
-
},
|
|
467
|
-
{
|
|
468
|
-
"accountNumber": "3000",
|
|
469
|
-
"accountName": "Rückstellungen für Pensionen",
|
|
470
|
-
"accountClass": 3,
|
|
471
|
-
"accountType": "liability",
|
|
472
|
-
"description": "Pension provisions",
|
|
473
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
474
|
-
"validFrom": 2026
|
|
475
|
-
},
|
|
476
|
-
{
|
|
477
|
-
"accountNumber": "3100",
|
|
478
|
-
"accountName": "Steuerrückstellungen",
|
|
479
|
-
"accountClass": 3,
|
|
480
|
-
"accountType": "liability",
|
|
481
|
-
"description": "Tax provisions",
|
|
482
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
404
|
+
"accountType": "revenue",
|
|
405
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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{
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"accountNumber": "3200",
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-
"accountName": "
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+
"accountName": "Wareneingang",
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488
411
|
"accountClass": 3,
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489
|
-
"accountType": "
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|
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"
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|
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|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
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|
+
"accountType": "expense",
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|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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|
"validFrom": 2026
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},
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{
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|
"accountNumber": "3300",
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-
"accountName": "
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+
"accountName": "Wareneingang 7 % Vorsteuer",
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419
|
"accountClass": 3,
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498
|
-
"accountType": "
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499
|
-
"description": "Bank loans",
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|
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|
+
"accountType": "expense",
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|
500
421
|
"automatikFunction": {
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|
"taxType": "vst",
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|
"ratePercent": 7
|
|
@@ -505,15 +426,14 @@ export const SKR03_2026: IChart = {
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"",
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"40"
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],
|
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508
|
-
"provenance": "
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+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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"validFrom": 2026
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},
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|
{
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|
"accountNumber": "3400",
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-
"accountName": "
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|
+
"accountName": "Wareneingang 19 % Vorsteuer",
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|
514
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"accountClass": 3,
|
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|
-
"accountType": "
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|
-
"description": "Advance payments received",
|
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|
+
"accountType": "expense",
|
|
517
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|
"automatikFunction": {
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|
"taxType": "vst",
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|
"ratePercent": 19
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|
@@ -522,34 +442,7 @@ export const SKR03_2026: IChart = {
|
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"",
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"40"
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|
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444
|
],
|
|
525
|
-
"provenance": "
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|
-
"validFrom": 2026
|
|
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|
-
},
|
|
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|
-
{
|
|
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|
-
"accountNumber": "3500",
|
|
530
|
-
"accountName": "Verbindlichkeiten aus Steuern",
|
|
531
|
-
"accountClass": 3,
|
|
532
|
-
"accountType": "liability",
|
|
533
|
-
"description": "Tax liabilities",
|
|
534
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
535
|
-
"validFrom": 2026
|
|
536
|
-
},
|
|
537
|
-
{
|
|
538
|
-
"accountNumber": "3600",
|
|
539
|
-
"accountName": "Verbindlichkeiten im Rahmen der sozialen Sicherheit",
|
|
540
|
-
"accountClass": 3,
|
|
541
|
-
"accountType": "liability",
|
|
542
|
-
"description": "Social security liabilities",
|
|
543
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
544
|
-
"validFrom": 2026
|
|
545
|
-
},
|
|
546
|
-
{
|
|
547
|
-
"accountNumber": "3700",
|
|
548
|
-
"accountName": "Sonstige Verbindlichkeiten",
|
|
549
|
-
"accountClass": 3,
|
|
550
|
-
"accountType": "liability",
|
|
551
|
-
"description": "Other liabilities",
|
|
552
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
445
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
553
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|
"validFrom": 2026
|
|
554
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|
},
|
|
555
448
|
{
|
|
@@ -565,7 +458,7 @@ export const SKR03_2026: IChart = {
|
|
|
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|
"",
|
|
566
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|
"40"
|
|
567
460
|
],
|
|
568
|
-
"provenance": "
|
|
461
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
569
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|
"validFrom": 2026
|
|
570
463
|
},
|
|
571
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|
{
|
|
@@ -581,385 +474,186 @@ export const SKR03_2026: IChart = {
|
|
|
581
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|
"",
|
|
582
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|
"40"
|
|
583
476
|
],
|
|
584
|
-
"provenance": "
|
|
477
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
585
478
|
"validFrom": 2026
|
|
586
479
|
},
|
|
587
480
|
{
|
|
588
|
-
"accountNumber": "
|
|
589
|
-
"accountName": "
|
|
481
|
+
"accountNumber": "3800",
|
|
482
|
+
"accountName": "Bezugsnebenkosten",
|
|
590
483
|
"accountClass": 3,
|
|
591
|
-
"accountType": "liability",
|
|
592
|
-
"description": "Deferred income",
|
|
593
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
594
|
-
"validFrom": 2026
|
|
595
|
-
},
|
|
596
|
-
{
|
|
597
|
-
"accountNumber": "4000",
|
|
598
|
-
"accountName": "Umsatzerlöse",
|
|
599
|
-
"accountClass": 4,
|
|
600
|
-
"accountType": "revenue",
|
|
601
|
-
"description": "Sales revenue",
|
|
602
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
603
|
-
"validFrom": 2026
|
|
604
|
-
},
|
|
605
|
-
{
|
|
606
|
-
"accountNumber": "4100",
|
|
607
|
-
"accountName": "steuerfreie Umsätze",
|
|
608
|
-
"accountClass": 4,
|
|
609
|
-
"accountType": "revenue",
|
|
610
|
-
"description": "Tax-free sales",
|
|
611
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
612
|
-
"validFrom": 2026
|
|
613
|
-
},
|
|
614
|
-
{
|
|
615
|
-
"accountNumber": "4200",
|
|
616
|
-
"accountName": "Erlöse 7% USt",
|
|
617
|
-
"accountClass": 4,
|
|
618
|
-
"accountType": "revenue",
|
|
619
|
-
"description": "Revenue 7% VAT",
|
|
620
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
621
|
-
"validFrom": 2026
|
|
622
|
-
},
|
|
623
|
-
{
|
|
624
|
-
"accountNumber": "4300",
|
|
625
|
-
"accountName": "Erlöse 19% USt",
|
|
626
|
-
"accountClass": 4,
|
|
627
|
-
"accountType": "revenue",
|
|
628
|
-
"description": "Revenue 19% VAT",
|
|
629
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
630
|
-
"validFrom": 2026
|
|
631
|
-
},
|
|
632
|
-
{
|
|
633
|
-
"accountNumber": "4400",
|
|
634
|
-
"accountName": "Erlöse innergemeinschaftliche Lieferungen",
|
|
635
|
-
"accountClass": 4,
|
|
636
|
-
"accountType": "revenue",
|
|
637
|
-
"description": "EU sales",
|
|
638
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
639
|
-
"validFrom": 2026
|
|
640
|
-
},
|
|
641
|
-
{
|
|
642
|
-
"accountNumber": "4500",
|
|
643
|
-
"accountName": "Erlöse Export",
|
|
644
|
-
"accountClass": 4,
|
|
645
|
-
"accountType": "revenue",
|
|
646
|
-
"description": "Export sales",
|
|
647
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
648
|
-
"validFrom": 2026
|
|
649
|
-
},
|
|
650
|
-
{
|
|
651
|
-
"accountNumber": "4600",
|
|
652
|
-
"accountName": "Bestandsveränderungen",
|
|
653
|
-
"accountClass": 4,
|
|
654
|
-
"accountType": "revenue",
|
|
655
|
-
"description": "Inventory changes",
|
|
656
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
657
|
-
"validFrom": 2026
|
|
658
|
-
},
|
|
659
|
-
{
|
|
660
|
-
"accountNumber": "4700",
|
|
661
|
-
"accountName": "Aktivierte Eigenleistungen",
|
|
662
|
-
"accountClass": 4,
|
|
663
|
-
"accountType": "revenue",
|
|
664
|
-
"description": "Capitalized own work",
|
|
665
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
666
|
-
"validFrom": 2026
|
|
667
|
-
},
|
|
668
|
-
{
|
|
669
|
-
"accountNumber": "4800",
|
|
670
|
-
"accountName": "Sonstige betriebliche Erträge",
|
|
671
|
-
"accountClass": 4,
|
|
672
|
-
"accountType": "revenue",
|
|
673
|
-
"description": "Other operating income",
|
|
674
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
675
|
-
"validFrom": 2026
|
|
676
|
-
},
|
|
677
|
-
{
|
|
678
|
-
"accountNumber": "4900",
|
|
679
|
-
"accountName": "Erträge aus Beteiligungen",
|
|
680
|
-
"accountClass": 4,
|
|
681
|
-
"accountType": "revenue",
|
|
682
|
-
"description": "Investment income",
|
|
683
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
684
|
-
"validFrom": 2026
|
|
685
|
-
},
|
|
686
|
-
{
|
|
687
|
-
"accountNumber": "5000",
|
|
688
|
-
"accountName": "Aufwendungen für Roh-, Hilfs- und Betriebsstoffe",
|
|
689
|
-
"accountClass": 5,
|
|
690
484
|
"accountType": "expense",
|
|
691
|
-
"
|
|
692
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
485
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
693
486
|
"validFrom": 2026
|
|
694
487
|
},
|
|
695
488
|
{
|
|
696
|
-
"accountNumber": "
|
|
697
|
-
"accountName": "Einkauf Waren",
|
|
698
|
-
"accountClass": 5,
|
|
699
|
-
"accountType": "expense",
|
|
700
|
-
"description": "Purchase of goods",
|
|
701
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
702
|
-
"validFrom": 2026
|
|
703
|
-
},
|
|
704
|
-
{
|
|
705
|
-
"accountNumber": "5200",
|
|
706
|
-
"accountName": "Wareneingang 7% Vorsteuer",
|
|
707
|
-
"accountClass": 5,
|
|
708
|
-
"accountType": "expense",
|
|
709
|
-
"description": "Goods receipt 7% input tax",
|
|
710
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
711
|
-
"validFrom": 2026
|
|
712
|
-
},
|
|
713
|
-
{
|
|
714
|
-
"accountNumber": "5400",
|
|
715
|
-
"accountName": "Wareneingang 19% Vorsteuer",
|
|
716
|
-
"accountClass": 5,
|
|
717
|
-
"accountType": "expense",
|
|
718
|
-
"description": "Goods receipt 19% input tax",
|
|
719
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
720
|
-
"validFrom": 2026
|
|
721
|
-
},
|
|
722
|
-
{
|
|
723
|
-
"accountNumber": "5500",
|
|
724
|
-
"accountName": "Aufwendungen für bezogene Leistungen",
|
|
725
|
-
"accountClass": 5,
|
|
726
|
-
"accountType": "expense",
|
|
727
|
-
"description": "Purchased services",
|
|
728
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
729
|
-
"validFrom": 2026
|
|
730
|
-
},
|
|
731
|
-
{
|
|
732
|
-
"accountNumber": "5600",
|
|
733
|
-
"accountName": "Aufwendungen für Energie",
|
|
734
|
-
"accountClass": 5,
|
|
735
|
-
"accountType": "expense",
|
|
736
|
-
"description": "Energy costs",
|
|
737
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
738
|
-
"validFrom": 2026
|
|
739
|
-
},
|
|
740
|
-
{
|
|
741
|
-
"accountNumber": "5700",
|
|
742
|
-
"accountName": "Reisekosten",
|
|
743
|
-
"accountClass": 5,
|
|
744
|
-
"accountType": "expense",
|
|
745
|
-
"description": "Travel expenses",
|
|
746
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
747
|
-
"validFrom": 2026
|
|
748
|
-
},
|
|
749
|
-
{
|
|
750
|
-
"accountNumber": "5800",
|
|
751
|
-
"accountName": "Bewirtungskosten",
|
|
752
|
-
"accountClass": 5,
|
|
753
|
-
"accountType": "expense",
|
|
754
|
-
"description": "Entertainment expenses",
|
|
755
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
756
|
-
"validFrom": 2026
|
|
757
|
-
},
|
|
758
|
-
{
|
|
759
|
-
"accountNumber": "5900",
|
|
760
|
-
"accountName": "Fremdleistungen",
|
|
761
|
-
"accountClass": 5,
|
|
762
|
-
"accountType": "expense",
|
|
763
|
-
"description": "External services",
|
|
764
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
765
|
-
"validFrom": 2026
|
|
766
|
-
},
|
|
767
|
-
{
|
|
768
|
-
"accountNumber": "6000",
|
|
489
|
+
"accountNumber": "4100",
|
|
769
490
|
"accountName": "Löhne und Gehälter",
|
|
770
|
-
"accountClass":
|
|
491
|
+
"accountClass": 4,
|
|
771
492
|
"accountType": "expense",
|
|
772
|
-
"
|
|
773
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
493
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
774
494
|
"validFrom": 2026
|
|
775
495
|
},
|
|
776
496
|
{
|
|
777
|
-
"accountNumber": "
|
|
778
|
-
"accountName": "
|
|
779
|
-
"accountClass":
|
|
497
|
+
"accountNumber": "4130",
|
|
498
|
+
"accountName": "Gesetzliche soziale Aufwendungen",
|
|
499
|
+
"accountClass": 4,
|
|
780
500
|
"accountType": "expense",
|
|
781
|
-
"
|
|
782
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
501
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
783
502
|
"validFrom": 2026
|
|
784
503
|
},
|
|
785
504
|
{
|
|
786
|
-
"accountNumber": "
|
|
787
|
-
"accountName": "
|
|
788
|
-
"accountClass":
|
|
505
|
+
"accountNumber": "4210",
|
|
506
|
+
"accountName": "Miete",
|
|
507
|
+
"accountClass": 4,
|
|
789
508
|
"accountType": "expense",
|
|
790
|
-
"
|
|
791
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
509
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
792
510
|
"validFrom": 2026
|
|
793
511
|
},
|
|
794
512
|
{
|
|
795
|
-
"accountNumber": "
|
|
796
|
-
"accountName": "
|
|
797
|
-
"accountClass":
|
|
513
|
+
"accountNumber": "4240",
|
|
514
|
+
"accountName": "Gas, Strom, Wasser",
|
|
515
|
+
"accountClass": 4,
|
|
798
516
|
"accountType": "expense",
|
|
799
|
-
"
|
|
800
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
517
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
801
518
|
"validFrom": 2026
|
|
802
519
|
},
|
|
803
520
|
{
|
|
804
|
-
"accountNumber": "
|
|
521
|
+
"accountNumber": "4360",
|
|
805
522
|
"accountName": "Versicherungen",
|
|
806
|
-
"accountClass":
|
|
807
|
-
"accountType": "expense",
|
|
808
|
-
"description": "Insurance",
|
|
809
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
810
|
-
"validFrom": 2026
|
|
811
|
-
},
|
|
812
|
-
{
|
|
813
|
-
"accountNumber": "6500",
|
|
814
|
-
"accountName": "Berufsgenossenschaft",
|
|
815
|
-
"accountClass": 6,
|
|
523
|
+
"accountClass": 4,
|
|
816
524
|
"accountType": "expense",
|
|
817
|
-
"
|
|
818
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
525
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
819
526
|
"validFrom": 2026
|
|
820
527
|
},
|
|
821
528
|
{
|
|
822
|
-
"accountNumber": "
|
|
823
|
-
"accountName": "
|
|
824
|
-
"accountClass":
|
|
529
|
+
"accountNumber": "4380",
|
|
530
|
+
"accountName": "Beiträge",
|
|
531
|
+
"accountClass": 4,
|
|
825
532
|
"accountType": "expense",
|
|
826
|
-
"
|
|
827
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
533
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
828
534
|
"validFrom": 2026
|
|
829
535
|
},
|
|
830
536
|
{
|
|
831
|
-
"accountNumber": "
|
|
832
|
-
"accountName": "
|
|
833
|
-
"accountClass":
|
|
537
|
+
"accountNumber": "4500",
|
|
538
|
+
"accountName": "Fahrzeugkosten",
|
|
539
|
+
"accountClass": 4,
|
|
834
540
|
"accountType": "expense",
|
|
835
|
-
"
|
|
836
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
541
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
837
542
|
"validFrom": 2026
|
|
838
543
|
},
|
|
839
544
|
{
|
|
840
|
-
"accountNumber": "
|
|
841
|
-
"accountName": "
|
|
842
|
-
"accountClass":
|
|
545
|
+
"accountNumber": "4600",
|
|
546
|
+
"accountName": "Werbekosten",
|
|
547
|
+
"accountClass": 4,
|
|
843
548
|
"accountType": "expense",
|
|
844
|
-
"
|
|
845
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
549
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
846
550
|
"validFrom": 2026
|
|
847
551
|
},
|
|
848
552
|
{
|
|
849
|
-
"accountNumber": "
|
|
850
|
-
"accountName": "
|
|
851
|
-
"accountClass":
|
|
553
|
+
"accountNumber": "4650",
|
|
554
|
+
"accountName": "Bewirtungskosten",
|
|
555
|
+
"accountClass": 4,
|
|
852
556
|
"accountType": "expense",
|
|
853
|
-
"
|
|
854
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
557
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
855
558
|
"validFrom": 2026
|
|
856
559
|
},
|
|
857
560
|
{
|
|
858
|
-
"accountNumber": "
|
|
859
|
-
"accountName": "
|
|
860
|
-
"accountClass":
|
|
561
|
+
"accountNumber": "4670",
|
|
562
|
+
"accountName": "Reisekosten Unternehmer",
|
|
563
|
+
"accountClass": 4,
|
|
861
564
|
"accountType": "expense",
|
|
862
|
-
"
|
|
863
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
565
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
864
566
|
"validFrom": 2026
|
|
865
567
|
},
|
|
866
568
|
{
|
|
867
|
-
"accountNumber": "
|
|
868
|
-
"accountName": "
|
|
869
|
-
"accountClass":
|
|
569
|
+
"accountNumber": "4800",
|
|
570
|
+
"accountName": "Reparaturen und Instandhaltung technischer Anlagen und Maschinen",
|
|
571
|
+
"accountClass": 4,
|
|
870
572
|
"accountType": "expense",
|
|
871
|
-
"
|
|
872
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
573
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
873
574
|
"validFrom": 2026
|
|
874
575
|
},
|
|
875
576
|
{
|
|
876
|
-
"accountNumber": "
|
|
877
|
-
"accountName": "
|
|
878
|
-
"accountClass":
|
|
577
|
+
"accountNumber": "4830",
|
|
578
|
+
"accountName": "Abschreibungen auf Sachanlagen",
|
|
579
|
+
"accountClass": 4,
|
|
879
580
|
"accountType": "expense",
|
|
880
|
-
"
|
|
881
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
581
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
882
582
|
"validFrom": 2026
|
|
883
583
|
},
|
|
884
584
|
{
|
|
885
|
-
"accountNumber": "
|
|
886
|
-
"accountName": "
|
|
887
|
-
"accountClass":
|
|
585
|
+
"accountNumber": "4900",
|
|
586
|
+
"accountName": "Sonstige betriebliche Aufwendungen",
|
|
587
|
+
"accountClass": 4,
|
|
888
588
|
"accountType": "expense",
|
|
889
|
-
"
|
|
890
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
589
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
891
590
|
"validFrom": 2026
|
|
892
591
|
},
|
|
893
592
|
{
|
|
894
|
-
"accountNumber": "
|
|
895
|
-
"accountName": "
|
|
896
|
-
"accountClass":
|
|
593
|
+
"accountNumber": "4910",
|
|
594
|
+
"accountName": "Porto",
|
|
595
|
+
"accountClass": 4,
|
|
897
596
|
"accountType": "expense",
|
|
898
|
-
"
|
|
899
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
597
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
900
598
|
"validFrom": 2026
|
|
901
599
|
},
|
|
902
600
|
{
|
|
903
|
-
"accountNumber": "
|
|
904
|
-
"accountName": "
|
|
905
|
-
"accountClass":
|
|
601
|
+
"accountNumber": "4920",
|
|
602
|
+
"accountName": "Telefon",
|
|
603
|
+
"accountClass": 4,
|
|
906
604
|
"accountType": "expense",
|
|
907
|
-
"
|
|
908
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
605
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
909
606
|
"validFrom": 2026
|
|
910
607
|
},
|
|
911
608
|
{
|
|
912
|
-
"accountNumber": "
|
|
913
|
-
"accountName": "
|
|
914
|
-
"accountClass":
|
|
609
|
+
"accountNumber": "4930",
|
|
610
|
+
"accountName": "Bürobedarf",
|
|
611
|
+
"accountClass": 4,
|
|
915
612
|
"accountType": "expense",
|
|
916
|
-
"
|
|
917
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
613
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
918
614
|
"validFrom": 2026
|
|
919
615
|
},
|
|
920
616
|
{
|
|
921
|
-
"accountNumber": "
|
|
922
|
-
"accountName": "
|
|
923
|
-
"accountClass":
|
|
617
|
+
"accountNumber": "4950",
|
|
618
|
+
"accountName": "Rechts- und Beratungskosten",
|
|
619
|
+
"accountClass": 4,
|
|
924
620
|
"accountType": "expense",
|
|
925
|
-
"
|
|
926
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
621
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
927
622
|
"validFrom": 2026
|
|
928
623
|
},
|
|
929
624
|
{
|
|
930
|
-
"accountNumber": "
|
|
931
|
-
"accountName": "
|
|
932
|
-
"accountClass":
|
|
625
|
+
"accountNumber": "4955",
|
|
626
|
+
"accountName": "Buchführungskosten",
|
|
627
|
+
"accountClass": 4,
|
|
933
628
|
"accountType": "expense",
|
|
934
|
-
"
|
|
935
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
629
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
936
630
|
"validFrom": 2026
|
|
937
631
|
},
|
|
938
632
|
{
|
|
939
|
-
"accountNumber": "
|
|
940
|
-
"accountName": "
|
|
941
|
-
"accountClass":
|
|
633
|
+
"accountNumber": "4970",
|
|
634
|
+
"accountName": "Nebenkosten des Geldverkehrs",
|
|
635
|
+
"accountClass": 4,
|
|
942
636
|
"accountType": "expense",
|
|
943
|
-
"
|
|
944
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
945
|
-
"validFrom": 2026
|
|
946
|
-
},
|
|
947
|
-
{
|
|
948
|
-
"accountNumber": "8000",
|
|
949
|
-
"accountName": "Erlöse aus Anlagenabgängen",
|
|
950
|
-
"accountClass": 8,
|
|
951
|
-
"accountType": "revenue",
|
|
952
|
-
"description": "Gains from asset disposals",
|
|
953
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
637
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
954
638
|
"validFrom": 2026
|
|
955
639
|
},
|
|
956
640
|
{
|
|
957
641
|
"accountNumber": "8100",
|
|
958
|
-
"accountName": "
|
|
642
|
+
"accountName": "Steuerfreie Umsätze §4 Nr. 8 ff. UStG",
|
|
959
643
|
"accountClass": 8,
|
|
960
644
|
"accountType": "revenue",
|
|
961
|
-
"
|
|
962
|
-
|
|
645
|
+
"automatikFunction": {
|
|
646
|
+
"taxType": "free"
|
|
647
|
+
},
|
|
648
|
+
"allowedBuKeys": [
|
|
649
|
+
"",
|
|
650
|
+
"40"
|
|
651
|
+
],
|
|
652
|
+
"ustva": {
|
|
653
|
+
"kennzahl": 48,
|
|
654
|
+
"role": "base"
|
|
655
|
+
},
|
|
656
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
963
657
|
"validFrom": 2026
|
|
964
658
|
},
|
|
965
659
|
{
|
|
@@ -978,7 +672,7 @@ export const SKR03_2026: IChart = {
|
|
|
978
672
|
"kennzahl": 43,
|
|
979
673
|
"role": "base"
|
|
980
674
|
},
|
|
981
|
-
"provenance": "
|
|
675
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
982
676
|
"validFrom": 2026
|
|
983
677
|
},
|
|
984
678
|
{
|
|
@@ -997,24 +691,22 @@ export const SKR03_2026: IChart = {
|
|
|
997
691
|
"kennzahl": 41,
|
|
998
692
|
"role": "base"
|
|
999
693
|
},
|
|
1000
|
-
"provenance": "
|
|
694
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1001
695
|
"validFrom": 2026
|
|
1002
696
|
},
|
|
1003
697
|
{
|
|
1004
698
|
"accountNumber": "8200",
|
|
1005
|
-
"accountName": "
|
|
699
|
+
"accountName": "Erlöse",
|
|
1006
700
|
"accountClass": 8,
|
|
1007
701
|
"accountType": "revenue",
|
|
1008
|
-
"
|
|
1009
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
702
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1010
703
|
"validFrom": 2026
|
|
1011
704
|
},
|
|
1012
705
|
{
|
|
1013
706
|
"accountNumber": "8300",
|
|
1014
|
-
"accountName": "
|
|
707
|
+
"accountName": "Erlöse 7 % USt",
|
|
1015
708
|
"accountClass": 8,
|
|
1016
|
-
"accountType": "
|
|
1017
|
-
"description": "Interest expense",
|
|
709
|
+
"accountType": "revenue",
|
|
1018
710
|
"automatikFunction": {
|
|
1019
711
|
"taxType": "ust",
|
|
1020
712
|
"ratePercent": 7
|
|
@@ -1027,12 +719,12 @@ export const SKR03_2026: IChart = {
|
|
|
1027
719
|
"kennzahl": 86,
|
|
1028
720
|
"role": "base"
|
|
1029
721
|
},
|
|
1030
|
-
"provenance": "
|
|
722
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1031
723
|
"validFrom": 2026
|
|
1032
724
|
},
|
|
1033
725
|
{
|
|
1034
726
|
"accountNumber": "8337",
|
|
1035
|
-
"accountName": "Erlöse aus Leistungen
|
|
727
|
+
"accountName": "Erlöse aus Leistungen nach §13b UStG (Leistungsempfänger schuldet die Umsatzsteuer)",
|
|
1036
728
|
"accountClass": 8,
|
|
1037
729
|
"accountType": "revenue",
|
|
1038
730
|
"automatikFunction": {
|
|
@@ -1046,15 +738,14 @@ export const SKR03_2026: IChart = {
|
|
|
1046
738
|
"kennzahl": 60,
|
|
1047
739
|
"role": "base"
|
|
1048
740
|
},
|
|
1049
|
-
"provenance": "
|
|
741
|
+
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
|
|
1050
742
|
"validFrom": 2026
|
|
1051
743
|
},
|
|
1052
744
|
{
|
|
1053
745
|
"accountNumber": "8400",
|
|
1054
|
-
"accountName": "
|
|
746
|
+
"accountName": "Erlöse 19 % USt",
|
|
1055
747
|
"accountClass": 8,
|
|
1056
748
|
"accountType": "revenue",
|
|
1057
|
-
"description": "Other income",
|
|
1058
749
|
"automatikFunction": {
|
|
1059
750
|
"taxType": "ust",
|
|
1060
751
|
"ratePercent": 19
|
|
@@ -1067,34 +758,7 @@ export const SKR03_2026: IChart = {
|
|
|
1067
758
|
"kennzahl": 81,
|
|
1068
759
|
"role": "base"
|
|
1069
760
|
},
|
|
1070
|
-
"provenance": "
|
|
1071
|
-
"validFrom": 2026
|
|
1072
|
-
},
|
|
1073
|
-
{
|
|
1074
|
-
"accountNumber": "8500",
|
|
1075
|
-
"accountName": "Sonstige Aufwendungen",
|
|
1076
|
-
"accountClass": 8,
|
|
1077
|
-
"accountType": "expense",
|
|
1078
|
-
"description": "Other expenses",
|
|
1079
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
1080
|
-
"validFrom": 2026
|
|
1081
|
-
},
|
|
1082
|
-
{
|
|
1083
|
-
"accountNumber": "8600",
|
|
1084
|
-
"accountName": "Außerordentliche Erträge",
|
|
1085
|
-
"accountClass": 8,
|
|
1086
|
-
"accountType": "revenue",
|
|
1087
|
-
"description": "Extraordinary income",
|
|
1088
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
1089
|
-
"validFrom": 2026
|
|
1090
|
-
},
|
|
1091
|
-
{
|
|
1092
|
-
"accountNumber": "8700",
|
|
1093
|
-
"accountName": "Außerordentliche Aufwendungen",
|
|
1094
|
-
"accountClass": 8,
|
|
1095
|
-
"accountType": "expense",
|
|
1096
|
-
"description": "Extraordinary expenses",
|
|
1097
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
761
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1098
762
|
"validFrom": 2026
|
|
1099
763
|
},
|
|
1100
764
|
{
|
|
@@ -1114,7 +778,7 @@ export const SKR03_2026: IChart = {
|
|
|
1114
778
|
"kennzahl": 86,
|
|
1115
779
|
"role": "base"
|
|
1116
780
|
},
|
|
1117
|
-
"provenance": "
|
|
781
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1118
782
|
"validFrom": 2026
|
|
1119
783
|
},
|
|
1120
784
|
{
|
|
@@ -1134,115 +798,55 @@ export const SKR03_2026: IChart = {
|
|
|
1134
798
|
"kennzahl": 81,
|
|
1135
799
|
"role": "base"
|
|
1136
800
|
},
|
|
1137
|
-
"provenance": "
|
|
801
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1138
802
|
"validFrom": 2026
|
|
1139
803
|
},
|
|
1140
804
|
{
|
|
1141
|
-
"accountNumber": "
|
|
1142
|
-
"accountName": "
|
|
805
|
+
"accountNumber": "8801",
|
|
806
|
+
"accountName": "Erlöse aus Verkäufen des Sachanlagevermögens (steuerpflichtig)",
|
|
1143
807
|
"accountClass": 8,
|
|
1144
808
|
"accountType": "revenue",
|
|
1145
|
-
"
|
|
1146
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
1147
|
-
"validFrom": 2026
|
|
1148
|
-
},
|
|
1149
|
-
{
|
|
1150
|
-
"accountNumber": "8900",
|
|
1151
|
-
"accountName": "Aufgrund von Gewinnabführung abgeführte Gewinne",
|
|
1152
|
-
"accountClass": 8,
|
|
1153
|
-
"accountType": "expense",
|
|
1154
|
-
"description": "Profits transferred",
|
|
1155
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
809
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1156
810
|
"validFrom": 2026
|
|
1157
811
|
},
|
|
1158
812
|
{
|
|
1159
813
|
"accountNumber": "9000",
|
|
1160
|
-
"accountName": "Saldenvorträge",
|
|
814
|
+
"accountName": "Saldenvorträge Sachkonten",
|
|
1161
815
|
"accountClass": 9,
|
|
1162
816
|
"accountType": "equity",
|
|
1163
|
-
"
|
|
1164
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
817
|
+
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1165
818
|
"validFrom": 2026
|
|
1166
819
|
},
|
|
1167
820
|
{
|
|
1168
|
-
"accountNumber": "
|
|
1169
|
-
"accountName": "
|
|
821
|
+
"accountNumber": "9008",
|
|
822
|
+
"accountName": "Saldenvorträge Debitoren",
|
|
1170
823
|
"accountClass": 9,
|
|
1171
|
-
"accountType": "
|
|
1172
|
-
"
|
|
1173
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
1174
|
-
"validFrom": 2026
|
|
1175
|
-
},
|
|
1176
|
-
{
|
|
1177
|
-
"accountNumber": "9200",
|
|
1178
|
-
"accountName": "Eröffnungsbilanzkonto",
|
|
1179
|
-
"accountClass": 9,
|
|
1180
|
-
"accountType": "equity",
|
|
1181
|
-
"description": "Opening balance sheet account",
|
|
1182
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
824
|
+
"accountType": "asset",
|
|
825
|
+
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1183
826
|
"validFrom": 2026
|
|
1184
827
|
},
|
|
1185
828
|
{
|
|
1186
|
-
"accountNumber": "
|
|
1187
|
-
"accountName": "
|
|
829
|
+
"accountNumber": "9009",
|
|
830
|
+
"accountName": "Saldenvorträge Kreditoren",
|
|
1188
831
|
"accountClass": 9,
|
|
1189
|
-
"accountType": "
|
|
1190
|
-
"
|
|
1191
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
832
|
+
"accountType": "liability",
|
|
833
|
+
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1192
834
|
"validFrom": 2026
|
|
1193
835
|
},
|
|
1194
836
|
{
|
|
1195
837
|
"accountNumber": "9400",
|
|
1196
|
-
"accountName": "Gewinn- und Verlustkonto",
|
|
1197
|
-
"accountClass": 9,
|
|
1198
|
-
"accountType": "equity",
|
|
1199
|
-
"description": "Profit and loss account",
|
|
1200
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
1201
|
-
"validFrom": 2026
|
|
1202
|
-
},
|
|
1203
|
-
{
|
|
1204
|
-
"accountNumber": "9500",
|
|
1205
|
-
"accountName": "Kapitalkonto",
|
|
1206
|
-
"accountClass": 9,
|
|
1207
|
-
"accountType": "equity",
|
|
1208
|
-
"description": "Capital account",
|
|
1209
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
1210
|
-
"validFrom": 2026
|
|
1211
|
-
},
|
|
1212
|
-
{
|
|
1213
|
-
"accountNumber": "9600",
|
|
1214
|
-
"accountName": "Privatkonto",
|
|
1215
|
-
"accountClass": 9,
|
|
1216
|
-
"accountType": "equity",
|
|
1217
|
-
"description": "Private account",
|
|
1218
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
1219
|
-
"validFrom": 2026
|
|
1220
|
-
},
|
|
1221
|
-
{
|
|
1222
|
-
"accountNumber": "9700",
|
|
1223
|
-
"accountName": "Eigenverbrauch",
|
|
1224
|
-
"accountClass": 9,
|
|
1225
|
-
"accountType": "equity",
|
|
1226
|
-
"description": "Personal consumption",
|
|
1227
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
1228
|
-
"validFrom": 2026
|
|
1229
|
-
},
|
|
1230
|
-
{
|
|
1231
|
-
"accountNumber": "9800",
|
|
1232
|
-
"accountName": "Statistische Konten",
|
|
838
|
+
"accountName": "Gewinn- und Verlustkonto (Abschluss)",
|
|
1233
839
|
"accountClass": 9,
|
|
1234
840
|
"accountType": "equity",
|
|
1235
|
-
"
|
|
1236
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
841
|
+
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1237
842
|
"validFrom": 2026
|
|
1238
843
|
},
|
|
1239
844
|
{
|
|
1240
|
-
"accountNumber": "
|
|
1241
|
-
"accountName": "
|
|
845
|
+
"accountNumber": "9998",
|
|
846
|
+
"accountName": "Statistisches Gegenkonto",
|
|
1242
847
|
"accountClass": 9,
|
|
1243
848
|
"accountType": "equity",
|
|
1244
|
-
"
|
|
1245
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
849
|
+
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1246
850
|
"validFrom": 2026
|
|
1247
851
|
}
|
|
1248
852
|
]
|