@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.
Files changed (8) hide show
  1. package/dist_ts/00_commitinfo_data.js +1 -1
  2. package/dist_ts/data/skr03.2026.js +274 -670
  3. package/dist_ts/data/skr04.2026.js +193 -739
  4. package/package.json +1 -1
  5. package/readme.md +11 -7
  6. package/ts/00_commitinfo_data.ts +1 -1
  7. package/ts/data/skr03.2026.ts +274 -670
  8. package/ts/data/skr04.2026.ts +193 -739
package/ts/data/skr04.2026.ts CHANGED
@@ -1,179 +1,92 @@
1
- // GENERATED by tools/seed-from-skr.ts — do not edit by hand; re-run the tool.
1
+ // GENERATED by tools/generate-charts.ts — do not edit by hand; re-run the tool.
2
2
  import type { IChart } from '../chartdata.types.js';
3
3
 
4
4
  export const SKR04_2026: IChart = {
5
5
  "chart": "SKR04",
6
6
  "year": 2026,
7
7
  "accounts": [
8
- {
9
- "accountNumber": "0001",
10
- "accountName": "Aufwendungen für Ingangsetzung",
11
- "accountClass": 0,
12
- "accountType": "asset",
13
- "description": "Start-up expenses",
14
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
15
- "validFrom": 2026
16
- },
17
- {
18
- "accountNumber": "0010",
19
- "accountName": "Konzessionen",
20
- "accountClass": 0,
21
- "accountType": "asset",
22
- "description": "Concessions",
23
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
24
- "validFrom": 2026
25
- },
26
- {
27
- "accountNumber": "0020",
28
- "accountName": "Patente",
29
- "accountClass": 0,
30
- "accountType": "asset",
31
- "description": "Patents",
32
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
33
- "validFrom": 2026
34
- },
35
- {
36
- "accountNumber": "0030",
37
- "accountName": "Lizenzen",
38
- "accountClass": 0,
39
- "accountType": "asset",
40
- "description": "Licenses",
41
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
42
- "validFrom": 2026
43
- },
44
- {
45
- "accountNumber": "0050",
46
- "accountName": "Firmenwert",
47
- "accountClass": 0,
48
- "accountType": "asset",
49
- "description": "Goodwill",
50
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
51
- "validFrom": 2026
52
- },
53
8
  {
54
9
  "accountNumber": "0100",
55
- "accountName": "EDV-Software",
56
- "accountClass": 0,
57
- "accountType": "asset",
58
- "description": "IT Software",
59
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
60
- "validFrom": 2026
61
- },
62
- {
63
- "accountNumber": "0200",
64
- "accountName": "Grundstücke",
10
+ "accountName": "Entgeltlich erworbene Konzessionen und ähnliche Rechte",
65
11
  "accountClass": 0,
66
12
  "accountType": "asset",
67
- "description": "Land and property",
68
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
13
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
69
14
  "validFrom": 2026
70
15
  },
71
16
  {
72
- "accountNumber": "0210",
73
- "accountName": "Gebäude",
17
+ "accountNumber": "0135",
18
+ "accountName": "EDV-Software",
74
19
  "accountClass": 0,
75
20
  "accountType": "asset",
76
- "description": "Buildings",
77
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
21
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
78
22
  "validFrom": 2026
79
23
  },
80
24
  {
81
- "accountNumber": "0300",
82
- "accountName": "Maschinen",
25
+ "accountNumber": "0240",
26
+ "accountName": "Geschäftsbauten",
83
27
  "accountClass": 0,
84
28
  "accountType": "asset",
85
- "description": "Machinery",
86
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
29
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
87
30
  "validFrom": 2026
88
31
  },
89
32
  {
90
33
  "accountNumber": "0400",
91
- "accountName": "Fuhrpark",
34
+ "accountName": "Maschinen und technische Anlagen",
92
35
  "accountClass": 0,
93
36
  "accountType": "asset",
94
- "description": "Vehicles",
95
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
37
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
96
38
  "validFrom": 2026
97
39
  },
98
40
  {
99
- "accountNumber": "0500",
100
- "accountName": "Betriebs- und Geschäftsausstattung",
41
+ "accountNumber": "0520",
42
+ "accountName": "Pkw",
101
43
  "accountClass": 0,
102
44
  "accountType": "asset",
103
- "description": "Office equipment",
104
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
45
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
105
46
  "validFrom": 2026
106
47
  },
107
48
  {
108
- "accountNumber": "0600",
109
- "accountName": "Geleistete Anzahlungen",
49
+ "accountNumber": "0650",
50
+ "accountName": "Büroeinrichtung",
110
51
  "accountClass": 0,
111
52
  "accountType": "asset",
112
- "description": "Prepayments on fixed assets",
113
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
53
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
114
54
  "validFrom": 2026
115
55
  },
116
56
  {
117
- "accountNumber": "0800",
118
- "accountName": "Finanzanlagen",
57
+ "accountNumber": "0670",
58
+ "accountName": "Geringwertige Wirtschaftsgüter",
119
59
  "accountClass": 0,
120
60
  "accountType": "asset",
121
- "description": "Financial assets",
122
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
123
- "validFrom": 2026
124
- },
125
- {
126
- "accountNumber": "1000",
127
- "accountName": "Kasse",
128
- "accountClass": 1,
129
- "accountType": "asset",
130
- "description": "Cash on hand",
131
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
132
- "validFrom": 2026
133
- },
134
- {
135
- "accountNumber": "1100",
136
- "accountName": "Postbank",
137
- "accountClass": 1,
138
- "accountType": "asset",
139
- "description": "Postal bank account",
140
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
61
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
141
62
  "validFrom": 2026
142
63
  },
143
64
  {
144
65
  "accountNumber": "1200",
145
- "accountName": "Bank",
66
+ "accountName": "Forderungen aus Lieferungen und Leistungen (Sammelkonto)",
146
67
  "accountClass": 1,
147
68
  "accountType": "asset",
148
- "description": "Bank account",
149
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
150
- "validFrom": 2026
151
- },
152
- {
153
- "accountNumber": "1210",
154
- "accountName": "Sparkasse",
155
- "accountClass": 1,
156
- "accountType": "asset",
157
- "description": "Savings bank",
158
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
69
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
159
70
  "validFrom": 2026
160
71
  },
161
72
  {
162
73
  "accountNumber": "1300",
163
- "accountName": "Wertpapiere",
74
+ "accountName": "Sonstige Vermögensgegenstände",
164
75
  "accountClass": 1,
165
76
  "accountType": "asset",
166
- "description": "Securities",
167
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
77
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
168
78
  "validFrom": 2026
169
79
  },
170
80
  {
171
81
  "accountNumber": "1400",
172
- "accountName": "Forderungen aus Lieferungen und Leistungen",
82
+ "accountName": "Abziehbare Vorsteuer",
173
83
  "accountClass": 1,
174
84
  "accountType": "asset",
175
- "description": "Trade receivables",
176
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
85
+ "ustva": {
86
+ "kennzahl": 66,
87
+ "role": "tax"
88
+ },
89
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
177
90
  "validFrom": 2026
178
91
  },
179
92
  {
@@ -185,7 +98,7 @@ export const SKR04_2026: IChart = {
185
98
  "kennzahl": 66,
186
99
  "role": "tax"
187
100
  },
188
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
101
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
189
102
  "validFrom": 2026
190
103
  },
191
104
  {
@@ -197,7 +110,7 @@ export const SKR04_2026: IChart = {
197
110
  "kennzahl": 61,
198
111
  "role": "tax"
199
112
  },
200
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
113
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
201
114
  "validFrom": 2026
202
115
  },
203
116
  {
@@ -209,7 +122,7 @@ export const SKR04_2026: IChart = {
209
122
  "kennzahl": 66,
210
123
  "role": "tax"
211
124
  },
212
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
125
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
213
126
  "validFrom": 2026
214
127
  },
215
128
  {
@@ -221,7 +134,7 @@ export const SKR04_2026: IChart = {
221
134
  "kennzahl": 67,
222
135
  "role": "tax"
223
136
  },
224
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
137
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
225
138
  "validFrom": 2026
226
139
  },
227
140
  {
@@ -233,7 +146,7 @@ export const SKR04_2026: IChart = {
233
146
  "kennzahl": 62,
234
147
  "role": "tax"
235
148
  },
236
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
149
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
237
150
  "validFrom": 2026
238
151
  },
239
152
  {
@@ -241,223 +154,111 @@ export const SKR04_2026: IChart = {
241
154
  "accountName": "Geldtransit",
242
155
  "accountClass": 1,
243
156
  "accountType": "asset",
244
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
245
- "validFrom": 2026
246
- },
247
- {
248
- "accountNumber": "1500",
249
- "accountName": "Sonstige Vermögensgegenstände",
250
- "accountClass": 1,
251
- "accountType": "asset",
252
- "description": "Other assets",
253
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
254
- "validFrom": 2026
255
- },
256
- {
257
- "accountNumber": "1520",
258
- "accountName": "Abziehbare Vorsteuer",
259
- "accountClass": 1,
260
- "accountType": "asset",
261
- "description": "Input VAT",
262
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
263
- "validFrom": 2026
264
- },
265
- {
266
- "accountNumber": "1570",
267
- "accountName": "Vorsteuer 7%",
268
- "accountClass": 1,
269
- "accountType": "asset",
270
- "description": "Input VAT 7%",
271
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
272
- "validFrom": 2026
273
- },
274
- {
275
- "accountNumber": "1571",
276
- "accountName": "Vorsteuer 19%",
277
- "accountClass": 1,
278
- "accountType": "asset",
279
- "description": "Input VAT 19%",
280
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
157
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
281
158
  "validFrom": 2026
282
159
  },
283
160
  {
284
161
  "accountNumber": "1600",
285
- "accountName": "Verbindlichkeiten aus Lieferungen und Leistungen",
286
- "accountClass": 1,
287
- "accountType": "liability",
288
- "description": "Trade payables",
289
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
290
- "validFrom": 2026
291
- },
292
- {
293
- "accountNumber": "1700",
294
- "accountName": "Sonstige Verbindlichkeiten",
295
- "accountClass": 1,
296
- "accountType": "liability",
297
- "description": "Other liabilities",
298
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
299
- "validFrom": 2026
300
- },
301
- {
302
- "accountNumber": "1770",
303
- "accountName": "Umsatzsteuer 7%",
304
- "accountClass": 1,
305
- "accountType": "liability",
306
- "description": "VAT payable 7%",
307
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
308
- "validFrom": 2026
309
- },
310
- {
311
- "accountNumber": "1771",
312
- "accountName": "Umsatzsteuer 19%",
162
+ "accountName": "Kasse",
313
163
  "accountClass": 1,
314
- "accountType": "liability",
315
- "description": "VAT payable 19%",
316
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
164
+ "accountType": "asset",
165
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
317
166
  "validFrom": 2026
318
167
  },
319
168
  {
320
169
  "accountNumber": "1800",
321
- "accountName": "Privatentnahmen",
170
+ "accountName": "Bank",
322
171
  "accountClass": 1,
323
- "accountType": "equity",
324
- "description": "Private withdrawals",
325
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
172
+ "accountType": "asset",
173
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
326
174
  "validFrom": 2026
327
175
  },
328
176
  {
329
177
  "accountNumber": "1810",
330
- "accountName": "Privateinlagen",
178
+ "accountName": "Bank 2",
331
179
  "accountClass": 1,
332
- "accountType": "equity",
333
- "description": "Private deposits",
334
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
180
+ "accountType": "asset",
181
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
335
182
  "validFrom": 2026
336
183
  },
337
184
  {
338
185
  "accountNumber": "1900",
339
- "accountName": "Verrechnungskonto",
186
+ "accountName": "Aktive Rechnungsabgrenzung",
340
187
  "accountClass": 1,
341
188
  "accountType": "asset",
342
- "description": "Clearing account",
343
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
344
- "validFrom": 2026
345
- },
346
- {
347
- "accountNumber": "2000",
348
- "accountName": "Roh-, Hilfs- und Betriebsstoffe",
349
- "accountClass": 2,
350
- "accountType": "expense",
351
- "description": "Raw materials and supplies",
352
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
189
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
353
190
  "validFrom": 2026
354
191
  },
355
192
  {
356
193
  "accountNumber": "2100",
357
- "accountName": "Bezogene Waren",
358
- "accountClass": 2,
359
- "accountType": "expense",
360
- "description": "Purchased goods",
361
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
362
- "validFrom": 2026
363
- },
364
- {
365
- "accountNumber": "2200",
366
- "accountName": "Bezogene Leistungen",
367
- "accountClass": 2,
368
- "accountType": "expense",
369
- "description": "Purchased services",
370
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
371
- "validFrom": 2026
372
- },
373
- {
374
- "accountNumber": "2300",
375
- "accountName": "Löhne",
376
- "accountClass": 2,
377
- "accountType": "expense",
378
- "description": "Wages",
379
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
380
- "validFrom": 2026
381
- },
382
- {
383
- "accountNumber": "2400",
384
- "accountName": "Gehälter",
194
+ "accountName": "Privatentnahmen allgemein",
385
195
  "accountClass": 2,
386
- "accountType": "expense",
387
- "description": "Salaries",
388
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
196
+ "accountType": "equity",
197
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
389
198
  "validFrom": 2026
390
199
  },
391
200
  {
392
- "accountNumber": "2500",
393
- "accountName": "Soziale Abgaben",
201
+ "accountNumber": "2180",
202
+ "accountName": "Privateinlagen",
394
203
  "accountClass": 2,
395
- "accountType": "expense",
396
- "description": "Social security contributions",
397
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
204
+ "accountType": "equity",
205
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
398
206
  "validFrom": 2026
399
207
  },
400
208
  {
401
- "accountNumber": "2600",
402
- "accountName": "Aufwendungen für Altersversorgung",
209
+ "accountNumber": "2900",
210
+ "accountName": "Gezeichnetes Kapital",
403
211
  "accountClass": 2,
404
- "accountType": "expense",
405
- "description": "Pension expenses",
406
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
212
+ "accountType": "equity",
213
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
407
214
  "validFrom": 2026
408
215
  },
409
216
  {
410
- "accountNumber": "2700",
411
- "accountName": "Abschreibungen auf immaterielle Vermögensgegenstände",
217
+ "accountNumber": "2970",
218
+ "accountName": "Gewinnvortrag vor Verwendung",
412
219
  "accountClass": 2,
413
- "accountType": "expense",
414
- "description": "Depreciation on intangible assets",
415
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
220
+ "accountType": "equity",
221
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
416
222
  "validFrom": 2026
417
223
  },
418
224
  {
419
- "accountNumber": "2800",
420
- "accountName": "Abschreibungen auf Sachanlagen",
225
+ "accountNumber": "2978",
226
+ "accountName": "Verlustvortrag vor Verwendung",
421
227
  "accountClass": 2,
422
- "accountType": "expense",
423
- "description": "Depreciation on fixed assets",
424
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
228
+ "accountType": "equity",
229
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
425
230
  "validFrom": 2026
426
231
  },
427
232
  {
428
- "accountNumber": "2900",
429
- "accountName": "Abschreibungen auf Finanzanlagen",
430
- "accountClass": 2,
431
- "accountType": "expense",
432
- "description": "Depreciation on financial assets",
433
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
233
+ "accountNumber": "3000",
234
+ "accountName": "Rückstellungen für Pensionen",
235
+ "accountClass": 3,
236
+ "accountType": "liability",
237
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
434
238
  "validFrom": 2026
435
239
  },
436
240
  {
437
- "accountNumber": "3000",
438
- "accountName": "Raumkosten",
241
+ "accountNumber": "3020",
242
+ "accountName": "Steuerrückstellungen",
439
243
  "accountClass": 3,
440
- "accountType": "expense",
441
- "description": "Rent and lease",
442
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
244
+ "accountType": "liability",
245
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
443
246
  "validFrom": 2026
444
247
  },
445
248
  {
446
- "accountNumber": "3100",
447
- "accountName": "Sonstige Raumkosten",
249
+ "accountNumber": "3070",
250
+ "accountName": "Sonstige Rückstellungen",
448
251
  "accountClass": 3,
449
- "accountType": "expense",
450
- "description": "Other occupancy costs",
451
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
252
+ "accountType": "liability",
253
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
452
254
  "validFrom": 2026
453
255
  },
454
256
  {
455
- "accountNumber": "3200",
456
- "accountName": "Instandhaltung",
257
+ "accountNumber": "3150",
258
+ "accountName": "Verbindlichkeiten gegenüber Kreditinstituten",
457
259
  "accountClass": 3,
458
- "accountType": "expense",
459
- "description": "Maintenance",
460
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
260
+ "accountType": "liability",
261
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
461
262
  "validFrom": 2026
462
263
  },
463
264
  {
@@ -465,61 +266,31 @@ export const SKR04_2026: IChart = {
465
266
  "accountName": "Durchlaufende Posten",
466
267
  "accountClass": 3,
467
268
  "accountType": "liability",
468
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
269
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
469
270
  "validFrom": 2026
470
271
  },
471
272
  {
472
273
  "accountNumber": "3300",
473
- "accountName": "Fahrzeugkosten",
274
+ "accountName": "Verbindlichkeiten aus Lieferungen und Leistungen (Sammelkonto)",
474
275
  "accountClass": 3,
475
- "accountType": "expense",
476
- "description": "Vehicle expenses",
477
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
478
- "validFrom": 2026
479
- },
480
- {
481
- "accountNumber": "3400",
482
- "accountName": "Werbe- und Reisekosten",
483
- "accountClass": 3,
484
- "accountType": "expense",
485
- "description": "Marketing and travel",
486
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
276
+ "accountType": "liability",
277
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
487
278
  "validFrom": 2026
488
279
  },
489
280
  {
490
281
  "accountNumber": "3500",
491
- "accountName": "Bewirtungskosten",
492
- "accountClass": 3,
493
- "accountType": "expense",
494
- "description": "Entertainment expenses",
495
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
496
- "validFrom": 2026
497
- },
498
- {
499
- "accountNumber": "3600",
500
- "accountName": "Versicherungen",
501
- "accountClass": 3,
502
- "accountType": "expense",
503
- "description": "Insurance",
504
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
505
- "validFrom": 2026
506
- },
507
- {
508
- "accountNumber": "3700",
509
- "accountName": "Beiträge und Gebühren",
282
+ "accountName": "Sonstige Verbindlichkeiten",
510
283
  "accountClass": 3,
511
- "accountType": "expense",
512
- "description": "Fees and subscriptions",
513
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
284
+ "accountType": "liability",
285
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
514
286
  "validFrom": 2026
515
287
  },
516
288
  {
517
289
  "accountNumber": "3800",
518
- "accountName": "Büromaterial",
290
+ "accountName": "Umsatzsteuer",
519
291
  "accountClass": 3,
520
- "accountType": "expense",
521
- "description": "Office supplies",
522
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
292
+ "accountType": "liability",
293
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
523
294
  "validFrom": 2026
524
295
  },
525
296
  {
@@ -527,7 +298,7 @@ export const SKR04_2026: IChart = {
527
298
  "accountName": "Umsatzsteuer 7 %",
528
299
  "accountClass": 3,
529
300
  "accountType": "liability",
530
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
301
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
531
302
  "validFrom": 2026
532
303
  },
533
304
  {
@@ -535,7 +306,7 @@ export const SKR04_2026: IChart = {
535
306
  "accountName": "Umsatzsteuer aus innergemeinschaftlichem Erwerb 19 %",
536
307
  "accountClass": 3,
537
308
  "accountType": "liability",
538
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
309
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
539
310
  "validFrom": 2026
540
311
  },
541
312
  {
@@ -543,7 +314,7 @@ export const SKR04_2026: IChart = {
543
314
  "accountName": "Umsatzsteuer 19 %",
544
315
  "accountClass": 3,
545
316
  "accountType": "liability",
546
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
317
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
547
318
  "validFrom": 2026
548
319
  },
549
320
  {
@@ -551,34 +322,15 @@ export const SKR04_2026: IChart = {
551
322
  "accountName": "Umsatzsteuer nach §13b UStG 19 %",
552
323
  "accountClass": 3,
553
324
  "accountType": "liability",
554
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
325
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
555
326
  "validFrom": 2026
556
327
  },
557
328
  {
558
329
  "accountNumber": "3900",
559
- "accountName": "Sonstige Aufwendungen",
330
+ "accountName": "Passive Rechnungsabgrenzung",
560
331
  "accountClass": 3,
561
- "accountType": "expense",
562
- "description": "Other expenses",
563
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
564
- "validFrom": 2026
565
- },
566
- {
567
- "accountNumber": "4000",
568
- "accountName": "Umsatzerlöse",
569
- "accountClass": 4,
570
- "accountType": "revenue",
571
- "description": "Sales revenue",
572
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
573
- "validFrom": 2026
574
- },
575
- {
576
- "accountNumber": "4100",
577
- "accountName": "steuerfreie Umsätze",
578
- "accountClass": 4,
579
- "accountType": "revenue",
580
- "description": "Tax-free sales",
581
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
332
+ "accountType": "liability",
333
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
582
334
  "validFrom": 2026
583
335
  },
584
336
  {
@@ -597,7 +349,7 @@ export const SKR04_2026: IChart = {
597
349
  "kennzahl": 43,
598
350
  "role": "base"
599
351
  },
600
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
352
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
601
353
  "validFrom": 2026
602
354
  },
603
355
  {
@@ -616,24 +368,14 @@ export const SKR04_2026: IChart = {
616
368
  "kennzahl": 41,
617
369
  "role": "base"
618
370
  },
619
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
620
- "validFrom": 2026
621
- },
622
- {
623
- "accountNumber": "4200",
624
- "accountName": "Erlöse 7% USt",
625
- "accountClass": 4,
626
- "accountType": "revenue",
627
- "description": "Revenue 7% VAT",
628
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
371
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
629
372
  "validFrom": 2026
630
373
  },
631
374
  {
632
375
  "accountNumber": "4300",
633
- "accountName": "Erlöse 19% USt",
376
+ "accountName": "Erlöse 7 % USt",
634
377
  "accountClass": 4,
635
378
  "accountType": "revenue",
636
- "description": "Revenue 19% VAT",
637
379
  "automatikFunction": {
638
380
  "taxType": "ust",
639
381
  "ratePercent": 7
@@ -646,12 +388,12 @@ export const SKR04_2026: IChart = {
646
388
  "kennzahl": 86,
647
389
  "role": "base"
648
390
  },
649
- "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",
391
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
650
392
  "validFrom": 2026
651
393
  },
652
394
  {
653
395
  "accountNumber": "4337",
654
- "accountName": "Erlöse aus Leistungen, für die der Leistungsempfänger die Umsatzsteuer nach §13b UStG schuldet",
396
+ "accountName": "Erlöse aus Leistungen nach §13b UStG (Leistungsempfänger schuldet die Umsatzsteuer)",
655
397
  "accountClass": 4,
656
398
  "accountType": "revenue",
657
399
  "automatikFunction": {
@@ -665,15 +407,14 @@ export const SKR04_2026: IChart = {
665
407
  "kennzahl": 60,
666
408
  "role": "base"
667
409
  },
668
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
410
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
669
411
  "validFrom": 2026
670
412
  },
671
413
  {
672
414
  "accountNumber": "4400",
673
- "accountName": "Erlöse innergemeinschaftliche Lieferungen",
415
+ "accountName": "Erlöse 19 % USt",
674
416
  "accountClass": 4,
675
417
  "accountType": "revenue",
676
- "description": "EU sales",
677
418
  "automatikFunction": {
678
419
  "taxType": "ust",
679
420
  "ratePercent": 19
@@ -686,34 +427,7 @@ export const SKR04_2026: IChart = {
686
427
  "kennzahl": 81,
687
428
  "role": "base"
688
429
  },
689
- "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",
690
- "validFrom": 2026
691
- },
692
- {
693
- "accountNumber": "4500",
694
- "accountName": "Erlöse Export",
695
- "accountClass": 4,
696
- "accountType": "revenue",
697
- "description": "Export sales",
698
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
699
- "validFrom": 2026
700
- },
701
- {
702
- "accountNumber": "4600",
703
- "accountName": "Bestandsveränderungen",
704
- "accountClass": 4,
705
- "accountType": "revenue",
706
- "description": "Inventory changes",
707
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
708
- "validFrom": 2026
709
- },
710
- {
711
- "accountNumber": "4700",
712
- "accountName": "Aktivierte Eigenleistungen",
713
- "accountClass": 4,
714
- "accountType": "revenue",
715
- "description": "Capitalized own work",
716
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
430
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
717
431
  "validFrom": 2026
718
432
  },
719
433
  {
@@ -733,7 +447,7 @@ export const SKR04_2026: IChart = {
733
447
  "kennzahl": 86,
734
448
  "role": "base"
735
449
  },
736
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
450
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
737
451
  "validFrom": 2026
738
452
  },
739
453
  {
@@ -753,16 +467,15 @@ export const SKR04_2026: IChart = {
753
467
  "kennzahl": 81,
754
468
  "role": "base"
755
469
  },
756
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
470
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
757
471
  "validFrom": 2026
758
472
  },
759
473
  {
760
- "accountNumber": "4800",
474
+ "accountNumber": "4830",
761
475
  "accountName": "Sonstige betriebliche Erträge",
762
476
  "accountClass": 4,
763
477
  "accountType": "revenue",
764
- "description": "Other operating income",
765
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
478
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
766
479
  "validFrom": 2026
767
480
  },
768
481
  {
@@ -770,51 +483,22 @@ export const SKR04_2026: IChart = {
770
483
  "accountName": "Erträge aus Kursdifferenzen",
771
484
  "accountClass": 4,
772
485
  "accountType": "revenue",
773
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
774
- "validFrom": 2026
775
- },
776
- {
777
- "accountNumber": "4900",
778
- "accountName": "Erträge aus Beteiligungen",
779
- "accountClass": 4,
780
- "accountType": "revenue",
781
- "description": "Investment income",
782
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
783
- "validFrom": 2026
784
- },
785
- {
786
- "accountNumber": "5000",
787
- "accountName": "Zinserträge",
788
- "accountClass": 5,
789
- "accountType": "revenue",
790
- "description": "Interest income",
791
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
792
- "validFrom": 2026
793
- },
794
- {
795
- "accountNumber": "5100",
796
- "accountName": "Erträge aus Wertpapieren",
797
- "accountClass": 5,
798
- "accountType": "revenue",
799
- "description": "Securities income",
800
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
486
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
801
487
  "validFrom": 2026
802
488
  },
803
489
  {
804
490
  "accountNumber": "5200",
805
- "accountName": "Erträge aus Anlagenabgängen",
491
+ "accountName": "Wareneingang",
806
492
  "accountClass": 5,
807
- "accountType": "revenue",
808
- "description": "Gains from asset disposals",
809
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
493
+ "accountType": "expense",
494
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
810
495
  "validFrom": 2026
811
496
  },
812
497
  {
813
498
  "accountNumber": "5300",
814
- "accountName": "Währungsgewinne",
499
+ "accountName": "Wareneingang 7 % Vorsteuer",
815
500
  "accountClass": 5,
816
- "accountType": "revenue",
817
- "description": "Currency gains",
501
+ "accountType": "expense",
818
502
  "automatikFunction": {
819
503
  "taxType": "vst",
820
504
  "ratePercent": 7
@@ -823,15 +507,14 @@ export const SKR04_2026: IChart = {
823
507
  "",
824
508
  "40"
825
509
  ],
826
- "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",
510
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
827
511
  "validFrom": 2026
828
512
  },
829
513
  {
830
514
  "accountNumber": "5400",
831
- "accountName": "Erträge aus der Auflösung von Rückstellungen",
515
+ "accountName": "Wareneingang 19 % Vorsteuer",
832
516
  "accountClass": 5,
833
- "accountType": "revenue",
834
- "description": "Income from provision releases",
517
+ "accountType": "expense",
835
518
  "automatikFunction": {
836
519
  "taxType": "vst",
837
520
  "ratePercent": 19
@@ -840,34 +523,7 @@ export const SKR04_2026: IChart = {
840
523
  "",
841
524
  "40"
842
525
  ],
843
- "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",
844
- "validFrom": 2026
845
- },
846
- {
847
- "accountNumber": "5500",
848
- "accountName": "Periodenfremde Erträge",
849
- "accountClass": 5,
850
- "accountType": "revenue",
851
- "description": "Prior period income",
852
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
853
- "validFrom": 2026
854
- },
855
- {
856
- "accountNumber": "5600",
857
- "accountName": "Außerordentliche Erträge",
858
- "accountClass": 5,
859
- "accountType": "revenue",
860
- "description": "Extraordinary income",
861
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
862
- "validFrom": 2026
863
- },
864
- {
865
- "accountNumber": "5700",
866
- "accountName": "Verwendung von Rücklagen",
867
- "accountClass": 5,
868
- "accountType": "revenue",
869
- "description": "Use of reserves",
870
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
526
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
871
527
  "validFrom": 2026
872
528
  },
873
529
  {
@@ -883,7 +539,7 @@ export const SKR04_2026: IChart = {
883
539
  "",
884
540
  "40"
885
541
  ],
886
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
542
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
887
543
  "validFrom": 2026
888
544
  },
889
545
  {
@@ -899,393 +555,191 @@ export const SKR04_2026: IChart = {
899
555
  "",
900
556
  "40"
901
557
  ],
902
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
558
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
903
559
  "validFrom": 2026
904
560
  },
905
561
  {
906
562
  "accountNumber": "5800",
907
- "accountName": "Gewinne aus Unternehmensverträgen",
563
+ "accountName": "Bezugsnebenkosten",
908
564
  "accountClass": 5,
909
- "accountType": "revenue",
910
- "description": "Profits from company agreements",
911
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
565
+ "accountType": "expense",
566
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
912
567
  "validFrom": 2026
913
568
  },
914
569
  {
915
570
  "accountNumber": "5900",
916
- "accountName": "Sonstige Erträge",
571
+ "accountName": "Fremdleistungen",
917
572
  "accountClass": 5,
918
- "accountType": "revenue",
919
- "description": "Other income",
920
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
573
+ "accountType": "expense",
574
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
921
575
  "validFrom": 2026
922
576
  },
923
577
  {
924
578
  "accountNumber": "6000",
925
- "accountName": "Betriebssteuern",
579
+ "accountName": "Löhne und Gehälter",
926
580
  "accountClass": 6,
927
581
  "accountType": "expense",
928
- "description": "Operating taxes",
929
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
582
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
930
583
  "validFrom": 2026
931
584
  },
932
585
  {
933
- "accountNumber": "6100",
934
- "accountName": "Vermögensteuer",
586
+ "accountNumber": "6110",
587
+ "accountName": "Gesetzliche soziale Aufwendungen",
935
588
  "accountClass": 6,
936
589
  "accountType": "expense",
937
- "description": "Wealth tax",
938
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
590
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
939
591
  "validFrom": 2026
940
592
  },
941
593
  {
942
594
  "accountNumber": "6200",
943
- "accountName": "Körperschaftsteuer",
595
+ "accountName": "Abschreibungen auf immaterielle Vermögensgegenstände und Sachanlagen",
944
596
  "accountClass": 6,
945
597
  "accountType": "expense",
946
- "description": "Corporate tax",
947
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
598
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
948
599
  "validFrom": 2026
949
600
  },
950
601
  {
951
602
  "accountNumber": "6300",
952
- "accountName": "Einkommensteuer",
603
+ "accountName": "Sonstige betriebliche Aufwendungen",
953
604
  "accountClass": 6,
954
605
  "accountType": "expense",
955
- "description": "Income tax",
956
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
606
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
957
607
  "validFrom": 2026
958
608
  },
959
609
  {
960
- "accountNumber": "6400",
961
- "accountName": "Gewerbesteuer",
610
+ "accountNumber": "6310",
611
+ "accountName": "Miete",
962
612
  "accountClass": 6,
963
613
  "accountType": "expense",
964
- "description": "Trade tax",
965
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
614
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
966
615
  "validFrom": 2026
967
616
  },
968
617
  {
969
- "accountNumber": "6500",
970
- "accountName": "Sonstige Steuern",
618
+ "accountNumber": "6400",
619
+ "accountName": "Versicherungen",
971
620
  "accountClass": 6,
972
621
  "accountType": "expense",
973
- "description": "Other taxes",
974
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
622
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
975
623
  "validFrom": 2026
976
624
  },
977
625
  {
978
- "accountNumber": "6600",
979
- "accountName": "Zinsaufwendungen",
626
+ "accountNumber": "6500",
627
+ "accountName": "Fahrzeugkosten",
980
628
  "accountClass": 6,
981
629
  "accountType": "expense",
982
- "description": "Interest expense",
983
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
630
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
984
631
  "validFrom": 2026
985
632
  },
986
633
  {
987
- "accountNumber": "6700",
988
- "accountName": "Währungsverluste",
634
+ "accountNumber": "6600",
635
+ "accountName": "Werbekosten",
989
636
  "accountClass": 6,
990
637
  "accountType": "expense",
991
- "description": "Currency losses",
992
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
638
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
993
639
  "validFrom": 2026
994
640
  },
995
641
  {
996
642
  "accountNumber": "6800",
997
- "accountName": "Außerordentliche Aufwendungen",
643
+ "accountName": "Porto",
998
644
  "accountClass": 6,
999
645
  "accountType": "expense",
1000
- "description": "Extraordinary expenses",
1001
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
646
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1002
647
  "validFrom": 2026
1003
648
  },
1004
649
  {
1005
- "accountNumber": "6880",
1006
- "accountName": "Aufwendungen aus Kursdifferenzen",
650
+ "accountNumber": "6805",
651
+ "accountName": "Telefon",
1007
652
  "accountClass": 6,
1008
653
  "accountType": "expense",
1009
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
654
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1010
655
  "validFrom": 2026
1011
656
  },
1012
657
  {
1013
- "accountNumber": "6900",
1014
- "accountName": "Verluste aus Unternehmensverträgen",
658
+ "accountNumber": "6815",
659
+ "accountName": "Bürobedarf",
1015
660
  "accountClass": 6,
1016
661
  "accountType": "expense",
1017
- "description": "Losses from company agreements",
1018
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1019
- "validFrom": 2026
1020
- },
1021
- {
1022
- "accountNumber": "7000",
1023
- "accountName": "Kostenstellenrechnung",
1024
- "accountClass": 7,
1025
- "accountType": "expense",
1026
- "description": "Cost center accounting",
1027
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1028
- "validFrom": 2026
1029
- },
1030
- {
1031
- "accountNumber": "7100",
1032
- "accountName": "Kostenträgerrechnung",
1033
- "accountClass": 7,
1034
- "accountType": "expense",
1035
- "description": "Cost object accounting",
1036
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
662
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1037
663
  "validFrom": 2026
1038
664
  },
1039
665
  {
1040
- "accountNumber": "7200",
1041
- "accountName": "Kostenartenrechnung",
1042
- "accountClass": 7,
1043
- "accountType": "expense",
1044
- "description": "Cost type accounting",
1045
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1046
- "validFrom": 2026
1047
- },
1048
- {
1049
- "accountNumber": "7300",
1050
- "accountName": "Kalkulatorische Kosten",
1051
- "accountClass": 7,
1052
- "accountType": "expense",
1053
- "description": "Imputed costs",
1054
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1055
- "validFrom": 2026
1056
- },
1057
- {
1058
- "accountNumber": "7400",
1059
- "accountName": "Kalkulatorische Abschreibungen",
1060
- "accountClass": 7,
666
+ "accountNumber": "6825",
667
+ "accountName": "Rechts- und Beratungskosten",
668
+ "accountClass": 6,
1061
669
  "accountType": "expense",
1062
- "description": "Imputed depreciation",
1063
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
670
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1064
671
  "validFrom": 2026
1065
672
  },
1066
673
  {
1067
- "accountNumber": "7500",
1068
- "accountName": "Kalkulatorische Zinsen",
1069
- "accountClass": 7,
674
+ "accountNumber": "6855",
675
+ "accountName": "Nebenkosten des Geldverkehrs",
676
+ "accountClass": 6,
1070
677
  "accountType": "expense",
1071
- "description": "Imputed interest",
1072
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
678
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1073
679
  "validFrom": 2026
1074
680
  },
1075
681
  {
1076
- "accountNumber": "7600",
1077
- "accountName": "Kalkulatorischer Unternehmerlohn",
1078
- "accountClass": 7,
682
+ "accountNumber": "6880",
683
+ "accountName": "Aufwendungen aus Kursdifferenzen",
684
+ "accountClass": 6,
1079
685
  "accountType": "expense",
1080
- "description": "Imputed entrepreneur salary",
1081
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
686
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
1082
687
  "validFrom": 2026
1083
688
  },
1084
689
  {
1085
- "accountNumber": "7700",
1086
- "accountName": "Kalkulatorische Miete",
690
+ "accountNumber": "7100",
691
+ "accountName": "Sonstige Zinsen und ähnliche Erträge",
1087
692
  "accountClass": 7,
1088
- "accountType": "expense",
1089
- "description": "Imputed rent",
1090
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
693
+ "accountType": "revenue",
694
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1091
695
  "validFrom": 2026
1092
696
  },
1093
697
  {
1094
- "accountNumber": "7800",
1095
- "accountName": "Verrechnete Kosten",
698
+ "accountNumber": "7300",
699
+ "accountName": "Zinsen und ähnliche Aufwendungen",
1096
700
  "accountClass": 7,
1097
701
  "accountType": "expense",
1098
- "description": "Allocated costs",
1099
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1100
- "validFrom": 2026
1101
- },
1102
- {
1103
- "accountNumber": "7900",
1104
- "accountName": "Verrechnete Leistungen",
1105
- "accountClass": 7,
1106
- "accountType": "revenue",
1107
- "description": "Allocated services",
1108
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1109
- "validFrom": 2026
1110
- },
1111
- {
1112
- "accountNumber": "8000",
1113
- "accountName": "frei",
1114
- "accountClass": 8,
1115
- "accountType": "equity",
1116
- "description": "Available for custom use",
1117
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1118
- "validFrom": 2026
1119
- },
1120
- {
1121
- "accountNumber": "8100",
1122
- "accountName": "frei",
1123
- "accountClass": 8,
1124
- "accountType": "equity",
1125
- "description": "Available for custom use",
1126
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1127
- "validFrom": 2026
1128
- },
1129
- {
1130
- "accountNumber": "8200",
1131
- "accountName": "frei",
1132
- "accountClass": 8,
1133
- "accountType": "equity",
1134
- "description": "Available for custom use",
1135
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1136
- "validFrom": 2026
1137
- },
1138
- {
1139
- "accountNumber": "8300",
1140
- "accountName": "frei",
1141
- "accountClass": 8,
1142
- "accountType": "equity",
1143
- "description": "Available for custom use",
1144
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1145
- "validFrom": 2026
1146
- },
1147
- {
1148
- "accountNumber": "8400",
1149
- "accountName": "frei",
1150
- "accountClass": 8,
1151
- "accountType": "equity",
1152
- "description": "Available for custom use",
1153
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1154
- "validFrom": 2026
1155
- },
1156
- {
1157
- "accountNumber": "8500",
1158
- "accountName": "frei",
1159
- "accountClass": 8,
1160
- "accountType": "equity",
1161
- "description": "Available for custom use",
1162
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1163
- "validFrom": 2026
1164
- },
1165
- {
1166
- "accountNumber": "8600",
1167
- "accountName": "frei",
1168
- "accountClass": 8,
1169
- "accountType": "equity",
1170
- "description": "Available for custom use",
1171
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1172
- "validFrom": 2026
1173
- },
1174
- {
1175
- "accountNumber": "8700",
1176
- "accountName": "frei",
1177
- "accountClass": 8,
1178
- "accountType": "equity",
1179
- "description": "Available for custom use",
1180
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1181
- "validFrom": 2026
1182
- },
1183
- {
1184
- "accountNumber": "8800",
1185
- "accountName": "frei",
1186
- "accountClass": 8,
1187
- "accountType": "equity",
1188
- "description": "Available for custom use",
1189
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1190
- "validFrom": 2026
1191
- },
1192
- {
1193
- "accountNumber": "8900",
1194
- "accountName": "frei",
1195
- "accountClass": 8,
1196
- "accountType": "equity",
1197
- "description": "Available for custom use",
1198
- "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",
1199
703
  "validFrom": 2026
1200
704
  },
1201
705
  {
1202
706
  "accountNumber": "9000",
1203
- "accountName": "Eigenkapital",
707
+ "accountName": "Saldenvorträge Sachkonten",
1204
708
  "accountClass": 9,
1205
709
  "accountType": "equity",
1206
- "description": "Equity capital",
1207
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
710
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1208
711
  "validFrom": 2026
1209
712
  },
1210
713
  {
1211
- "accountNumber": "9100",
1212
- "accountName": "Gezeichnetes Kapital",
714
+ "accountNumber": "9008",
715
+ "accountName": "Saldenvorträge Debitoren",
1213
716
  "accountClass": 9,
1214
- "accountType": "equity",
1215
- "description": "Subscribed capital",
1216
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1217
- "validFrom": 2026
1218
- },
1219
- {
1220
- "accountNumber": "9200",
1221
- "accountName": "Kapitalrücklage",
1222
- "accountClass": 9,
1223
- "accountType": "equity",
1224
- "description": "Capital reserves",
1225
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
717
+ "accountType": "asset",
718
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
1226
719
  "validFrom": 2026
1227
720
  },
1228
721
  {
1229
- "accountNumber": "9300",
1230
- "accountName": "Gewinnrücklagen",
722
+ "accountNumber": "9009",
723
+ "accountName": "Saldenvorträge Kreditoren",
1231
724
  "accountClass": 9,
1232
- "accountType": "equity",
1233
- "description": "Revenue reserves",
1234
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
725
+ "accountType": "liability",
726
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
1235
727
  "validFrom": 2026
1236
728
  },
1237
729
  {
1238
730
  "accountNumber": "9400",
1239
- "accountName": "Gewinnvortrag/Verlustvortrag",
731
+ "accountName": "Gewinn- und Verlustkonto (Abschluss)",
1240
732
  "accountClass": 9,
1241
733
  "accountType": "equity",
1242
- "description": "Profit/loss carried forward",
1243
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1244
- "validFrom": 2026
1245
- },
1246
- {
1247
- "accountNumber": "9500",
1248
- "accountName": "Jahresüberschuss/Jahresfehlbetrag",
1249
- "accountClass": 9,
1250
- "accountType": "equity",
1251
- "description": "Annual profit/loss",
1252
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1253
- "validFrom": 2026
1254
- },
1255
- {
1256
- "accountNumber": "9600",
1257
- "accountName": "Rückstellungen",
1258
- "accountClass": 9,
1259
- "accountType": "liability",
1260
- "description": "Provisions",
1261
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1262
- "validFrom": 2026
1263
- },
1264
- {
1265
- "accountNumber": "9700",
1266
- "accountName": "Verbindlichkeiten",
1267
- "accountClass": 9,
1268
- "accountType": "liability",
1269
- "description": "Liabilities",
1270
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1271
- "validFrom": 2026
1272
- },
1273
- {
1274
- "accountNumber": "9800",
1275
- "accountName": "Rechnungsabgrenzungsposten",
1276
- "accountClass": 9,
1277
- "accountType": "liability",
1278
- "description": "Accruals and deferrals",
1279
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
734
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
1280
735
  "validFrom": 2026
1281
736
  },
1282
737
  {
1283
- "accountNumber": "9900",
1284
- "accountName": "Statistische Konten",
738
+ "accountNumber": "9998",
739
+ "accountName": "Statistisches Gegenkonto",
1285
740
  "accountClass": 9,
1286
741
  "accountType": "equity",
1287
- "description": "Statistical accounts",
1288
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
742
+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
1289
743
  "validFrom": 2026
1290
744
  }
1291
745
  ]