@fin.cx/chartdata 1.1.0
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.d.ts +8 -0
- package/dist_ts/00_commitinfo_data.js +9 -0
- package/dist_ts/chartdata.lookup.d.ts +22 -0
- package/dist_ts/chartdata.lookup.js +78 -0
- package/dist_ts/chartdata.types.d.ts +83 -0
- package/dist_ts/chartdata.types.js +2 -0
- package/dist_ts/data/skr03.2026.d.ts +2 -0
- package/dist_ts/data/skr03.2026.js +1247 -0
- package/dist_ts/data/skr04.2026.d.ts +2 -0
- package/dist_ts/data/skr04.2026.js +1290 -0
- package/dist_ts/index.d.ts +4 -0
- package/dist_ts/index.js +5 -0
- package/license +20 -0
- package/package.json +48 -0
- package/readme.md +98 -0
- package/ts/00_commitinfo_data.ts +8 -0
- package/ts/chartdata.lookup.ts +107 -0
- package/ts/chartdata.types.ts +86 -0
- package/ts/data/skr03.2026.ts +1249 -0
- package/ts/data/skr04.2026.ts +1292 -0
- package/ts/index.ts +4 -0
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// GENERATED by tools/seed-from-skr.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 SKR04_2026: IChart = {
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"chart": "SKR04",
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"year": 2026,
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"accounts": [
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{
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"accountNumber": "0001",
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"accountName": "Aufwendungen für Ingangsetzung",
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"accountClass": 0,
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"accountType": "asset",
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"description": "Start-up expenses",
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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": "0010",
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"accountName": "Konzessionen",
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"accountClass": 0,
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"accountType": "asset",
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"description": "Concessions",
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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": "0020",
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"accountName": "Patente",
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"accountClass": 0,
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"accountType": "asset",
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"description": "Patents",
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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": "0030",
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"accountName": "Lizenzen",
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"accountClass": 0,
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"accountType": "asset",
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"description": "Licenses",
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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": "0050",
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"accountName": "Firmenwert",
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"accountClass": 0,
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"accountType": "asset",
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"description": "Goodwill",
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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": "0100",
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"accountName": "EDV-Software",
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"accountClass": 0,
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"accountType": "asset",
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"description": "IT Software",
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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": "0200",
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"accountName": "Grundstücke",
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"accountClass": 0,
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"accountType": "asset",
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"description": "Land and property",
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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": "0210",
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"accountName": "Gebäude",
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"accountClass": 0,
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"accountType": "asset",
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"description": "Buildings",
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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": "0300",
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"accountName": "Maschinen",
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"accountClass": 0,
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"accountType": "asset",
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"description": "Machinery",
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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": "0400",
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"accountName": "Fuhrpark",
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"accountClass": 0,
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"accountType": "asset",
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"description": "Vehicles",
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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": "0500",
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"accountName": "Betriebs- und Geschäftsausstattung",
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"accountClass": 0,
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"accountType": "asset",
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"description": "Office equipment",
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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": "0600",
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"accountName": "Geleistete Anzahlungen",
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"accountClass": 0,
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"accountType": "asset",
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"description": "Prepayments on fixed assets",
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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": "0800",
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"accountName": "Finanzanlagen",
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"accountClass": 0,
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"accountType": "asset",
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"description": "Financial assets",
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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": "1000",
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"accountName": "Kasse",
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"accountClass": 1,
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"accountType": "asset",
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"description": "Cash on hand",
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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": "1100",
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"accountName": "Postbank",
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"accountClass": 1,
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"accountType": "asset",
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"description": "Postal bank account",
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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": "1200",
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"accountName": "Bank",
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"accountClass": 1,
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"accountType": "asset",
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"description": "Bank account",
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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": "1210",
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"accountName": "Sparkasse",
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"accountClass": 1,
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"accountType": "asset",
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"description": "Savings bank",
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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": "1300",
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"accountName": "Wertpapiere",
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"accountClass": 1,
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"accountType": "asset",
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"description": "Securities",
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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": "1400",
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"accountName": "Forderungen aus Lieferungen und Leistungen",
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"accountClass": 1,
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"accountType": "asset",
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"description": "Trade receivables",
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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": "1401",
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"accountName": "Abziehbare Vorsteuer 7 %",
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"accountClass": 1,
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"accountType": "asset",
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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": "enrichment:standard-skr-semantics, multi-source 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": "1404",
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"accountName": "Vorsteuer aus innergemeinschaftlichem Erwerb 19 %",
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"accountClass": 1,
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"accountType": "asset",
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"ustva": {
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"kennzahl": 61,
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"role": "tax"
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},
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"provenance": "enrichment:standard-skr-semantics, multi-source 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": "1406",
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"accountName": "Abziehbare Vorsteuer 19 %",
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"accountClass": 1,
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"accountType": "asset",
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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": "enrichment:standard-skr-semantics, multi-source 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": "1407",
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"accountName": "Vorsteuer nach §13b UStG 19 %",
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"accountClass": 1,
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"accountType": "asset",
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"ustva": {
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"kennzahl": 67,
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"role": "tax"
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},
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"provenance": "enrichment:standard-skr-semantics, multi-source 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": "1433",
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"accountName": "Bezahlte Einfuhrumsatzsteuer",
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"accountClass": 1,
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"accountType": "asset",
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"ustva": {
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"kennzahl": 62,
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"role": "tax"
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},
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"provenance": "enrichment:standard-skr-semantics, multi-source 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": "1460",
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"accountName": "Geldtransit",
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"accountClass": 1,
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"accountType": "asset",
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"provenance": "enrichment:standard-skr-semantics, multi-source 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": "1500",
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"accountName": "Sonstige Vermögensgegenstände",
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"accountClass": 1,
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"accountType": "asset",
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"description": "Other assets",
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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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"validFrom": 2026
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},
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{
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"accountNumber": "1570",
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"accountName": "Vorsteuer 7%",
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"accountClass": 1,
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"accountType": "asset",
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"description": "Input VAT 7%",
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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": "1571",
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"accountName": "Vorsteuer 19%",
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"accountClass": 1,
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"accountType": "asset",
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"description": "Input VAT 19%",
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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": "1600",
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"accountName": "Verbindlichkeiten aus Lieferungen und Leistungen",
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"accountClass": 1,
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"accountType": "liability",
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"description": "Trade payables",
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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": "1700",
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"accountName": "Sonstige Verbindlichkeiten",
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"accountClass": 1,
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"accountType": "liability",
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"description": "Other liabilities",
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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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{
|
|
302
|
+
"accountNumber": "1770",
|
|
303
|
+
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|
|
304
|
+
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|
|
305
|
+
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|
|
306
|
+
"description": "VAT payable 7%",
|
|
307
|
+
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|
|
308
|
+
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|
|
309
|
+
},
|
|
310
|
+
{
|
|
311
|
+
"accountNumber": "1771",
|
|
312
|
+
"accountName": "Umsatzsteuer 19%",
|
|
313
|
+
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|
|
314
|
+
"accountType": "liability",
|
|
315
|
+
"description": "VAT payable 19%",
|
|
316
|
+
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|
|
317
|
+
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|
|
318
|
+
},
|
|
319
|
+
{
|
|
320
|
+
"accountNumber": "1800",
|
|
321
|
+
"accountName": "Privatentnahmen",
|
|
322
|
+
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|
|
323
|
+
"accountType": "equity",
|
|
324
|
+
"description": "Private withdrawals",
|
|
325
|
+
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|
|
326
|
+
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|
|
327
|
+
},
|
|
328
|
+
{
|
|
329
|
+
"accountNumber": "1810",
|
|
330
|
+
"accountName": "Privateinlagen",
|
|
331
|
+
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|
|
332
|
+
"accountType": "equity",
|
|
333
|
+
"description": "Private deposits",
|
|
334
|
+
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|
|
335
|
+
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|
|
336
|
+
},
|
|
337
|
+
{
|
|
338
|
+
"accountNumber": "1900",
|
|
339
|
+
"accountName": "Verrechnungskonto",
|
|
340
|
+
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|
|
341
|
+
"accountType": "asset",
|
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342
|
+
"description": "Clearing account",
|
|
343
|
+
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|
|
344
|
+
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|
|
345
|
+
},
|
|
346
|
+
{
|
|
347
|
+
"accountNumber": "2000",
|
|
348
|
+
"accountName": "Roh-, Hilfs- und Betriebsstoffe",
|
|
349
|
+
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|
|
350
|
+
"accountType": "expense",
|
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351
|
+
"description": "Raw materials and supplies",
|
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352
|
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|
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353
|
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354
|
+
},
|
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355
|
+
{
|
|
356
|
+
"accountNumber": "2100",
|
|
357
|
+
"accountName": "Bezogene Waren",
|
|
358
|
+
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|
|
359
|
+
"accountType": "expense",
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360
|
+
"description": "Purchased goods",
|
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361
|
+
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|
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362
|
+
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363
|
+
},
|
|
364
|
+
{
|
|
365
|
+
"accountNumber": "2200",
|
|
366
|
+
"accountName": "Bezogene Leistungen",
|
|
367
|
+
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|
|
368
|
+
"accountType": "expense",
|
|
369
|
+
"description": "Purchased services",
|
|
370
|
+
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|
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371
|
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372
|
+
},
|
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373
|
+
{
|
|
374
|
+
"accountNumber": "2300",
|
|
375
|
+
"accountName": "Löhne",
|
|
376
|
+
"accountClass": 2,
|
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377
|
+
"accountType": "expense",
|
|
378
|
+
"description": "Wages",
|
|
379
|
+
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|
|
380
|
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381
|
+
},
|
|
382
|
+
{
|
|
383
|
+
"accountNumber": "2400",
|
|
384
|
+
"accountName": "Gehälter",
|
|
385
|
+
"accountClass": 2,
|
|
386
|
+
"accountType": "expense",
|
|
387
|
+
"description": "Salaries",
|
|
388
|
+
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|
|
389
|
+
"validFrom": 2026
|
|
390
|
+
},
|
|
391
|
+
{
|
|
392
|
+
"accountNumber": "2500",
|
|
393
|
+
"accountName": "Soziale Abgaben",
|
|
394
|
+
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|
|
395
|
+
"accountType": "expense",
|
|
396
|
+
"description": "Social security contributions",
|
|
397
|
+
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|
|
398
|
+
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|
399
|
+
},
|
|
400
|
+
{
|
|
401
|
+
"accountNumber": "2600",
|
|
402
|
+
"accountName": "Aufwendungen für Altersversorgung",
|
|
403
|
+
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|
|
404
|
+
"accountType": "expense",
|
|
405
|
+
"description": "Pension expenses",
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|
406
|
+
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|
|
407
|
+
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|
408
|
+
},
|
|
409
|
+
{
|
|
410
|
+
"accountNumber": "2700",
|
|
411
|
+
"accountName": "Abschreibungen auf immaterielle Vermögensgegenstände",
|
|
412
|
+
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|
|
413
|
+
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|
|
414
|
+
"description": "Depreciation on intangible assets",
|
|
415
|
+
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|
|
416
|
+
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|
417
|
+
},
|
|
418
|
+
{
|
|
419
|
+
"accountNumber": "2800",
|
|
420
|
+
"accountName": "Abschreibungen auf Sachanlagen",
|
|
421
|
+
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|
|
422
|
+
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|
|
423
|
+
"description": "Depreciation on fixed assets",
|
|
424
|
+
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|
|
425
|
+
"validFrom": 2026
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|
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|
+
},
|
|
427
|
+
{
|
|
428
|
+
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|
|
429
|
+
"accountName": "Abschreibungen auf Finanzanlagen",
|
|
430
|
+
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|
|
431
|
+
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|
|
432
|
+
"description": "Depreciation on financial assets",
|
|
433
|
+
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|
|
434
|
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|
435
|
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},
|
|
436
|
+
{
|
|
437
|
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|
|
438
|
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|
|
439
|
+
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440
|
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441
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|
442
|
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|
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443
|
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444
|
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},
|
|
445
|
+
{
|
|
446
|
+
"accountNumber": "3100",
|
|
447
|
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|
448
|
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449
|
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450
|
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|
451
|
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|
|
452
|
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453
|
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},
|
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454
|
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{
|
|
455
|
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|
456
|
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|
457
|
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|
458
|
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459
|
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"description": "Maintenance",
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|
460
|
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|
|
461
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462
|
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},
|
|
463
|
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{
|
|
464
|
+
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|
|
465
|
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|
|
466
|
+
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|
|
467
|
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|
468
|
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|
|
469
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|
470
|
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},
|
|
471
|
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{
|
|
472
|
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|
|
473
|
+
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|
|
474
|
+
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|
|
475
|
+
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476
|
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|
|
477
|
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|
|
478
|
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479
|
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},
|
|
480
|
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{
|
|
481
|
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|
|
482
|
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|
|
483
|
+
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|
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484
|
+
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|
485
|
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"description": "Marketing and travel",
|
|
486
|
+
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|
|
487
|
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|
488
|
+
},
|
|
489
|
+
{
|
|
490
|
+
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|
|
491
|
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|
|
492
|
+
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|
493
|
+
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|
494
|
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|
495
|
+
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|
|
496
|
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|
497
|
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},
|
|
498
|
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{
|
|
499
|
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|
500
|
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|
501
|
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|
502
|
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503
|
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504
|
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|
|
505
|
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|
506
|
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},
|
|
507
|
+
{
|
|
508
|
+
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|
|
509
|
+
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|
|
510
|
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511
|
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512
|
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|
|
513
|
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|
|
514
|
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515
|
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},
|
|
516
|
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{
|
|
517
|
+
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|
|
518
|
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|
|
519
|
+
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520
|
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521
|
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|
522
|
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|
|
523
|
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|
524
|
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},
|
|
525
|
+
{
|
|
526
|
+
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|
|
527
|
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|
528
|
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|
|
529
|
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530
|
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|
531
|
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532
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},
|
|
533
|
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{
|
|
534
|
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|
535
|
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|
536
|
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|
537
|
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|
538
|
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|
539
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540
|
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},
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|
541
|
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{
|
|
542
|
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|
543
|
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|
544
|
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545
|
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546
|
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|
|
547
|
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548
|
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},
|
|
549
|
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{
|
|
550
|
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|
|
551
|
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"accountName": "Umsatzsteuer nach §13b UStG 19 %",
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|
552
|
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553
|
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554
|
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|
|
555
|
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556
|
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},
|
|
557
|
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{
|
|
558
|
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|
|
559
|
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|
560
|
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|
|
561
|
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562
|
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|
563
|
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|
|
564
|
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565
|
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},
|
|
566
|
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{
|
|
567
|
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|
|
568
|
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|
|
569
|
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|
|
570
|
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571
|
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572
|
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|
|
573
|
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|
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574
|
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},
|
|
575
|
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{
|
|
576
|
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|
|
577
|
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|
578
|
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|
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579
|
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580
|
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|
581
|
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|
|
582
|
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583
|
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},
|
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584
|
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{
|
|
585
|
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|
|
586
|
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|
587
|
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|
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588
|
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|
589
|
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|
|
590
|
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|
591
|
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|
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592
|
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593
|
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"",
|
|
594
|
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"40"
|
|
595
|
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|
|
596
|
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|
|
597
|
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|
|
598
|
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|
|
599
|
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},
|
|
600
|
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|
|
601
|
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|
602
|
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},
|
|
603
|
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{
|
|
604
|
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|
|
605
|
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|
|
606
|
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|
|
607
|
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|
|
608
|
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|
|
609
|
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|
|
610
|
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|
|
611
|
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|
|
612
|
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"",
|
|
613
|
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"40"
|
|
614
|
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|
|
615
|
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|
|
616
|
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|
|
617
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+
"description": "Wealth tax",
|
|
938
|
+
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
939
|
+
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|
|
940
|
+
},
|
|
941
|
+
{
|
|
942
|
+
"accountNumber": "6200",
|
|
943
|
+
"accountName": "Körperschaftsteuer",
|
|
944
|
+
"accountClass": 6,
|
|
945
|
+
"accountType": "expense",
|
|
946
|
+
"description": "Corporate tax",
|
|
947
|
+
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
948
|
+
"validFrom": 2026
|
|
949
|
+
},
|
|
950
|
+
{
|
|
951
|
+
"accountNumber": "6300",
|
|
952
|
+
"accountName": "Einkommensteuer",
|
|
953
|
+
"accountClass": 6,
|
|
954
|
+
"accountType": "expense",
|
|
955
|
+
"description": "Income tax",
|
|
956
|
+
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
957
|
+
"validFrom": 2026
|
|
958
|
+
},
|
|
959
|
+
{
|
|
960
|
+
"accountNumber": "6400",
|
|
961
|
+
"accountName": "Gewerbesteuer",
|
|
962
|
+
"accountClass": 6,
|
|
963
|
+
"accountType": "expense",
|
|
964
|
+
"description": "Trade tax",
|
|
965
|
+
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
966
|
+
"validFrom": 2026
|
|
967
|
+
},
|
|
968
|
+
{
|
|
969
|
+
"accountNumber": "6500",
|
|
970
|
+
"accountName": "Sonstige Steuern",
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971
|
+
"accountClass": 6,
|
|
972
|
+
"accountType": "expense",
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973
|
+
"description": "Other taxes",
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974
|
+
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|
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975
|
+
"validFrom": 2026
|
|
976
|
+
},
|
|
977
|
+
{
|
|
978
|
+
"accountNumber": "6600",
|
|
979
|
+
"accountName": "Zinsaufwendungen",
|
|
980
|
+
"accountClass": 6,
|
|
981
|
+
"accountType": "expense",
|
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982
|
+
"description": "Interest expense",
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|
983
|
+
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|
|
984
|
+
"validFrom": 2026
|
|
985
|
+
},
|
|
986
|
+
{
|
|
987
|
+
"accountNumber": "6700",
|
|
988
|
+
"accountName": "Währungsverluste",
|
|
989
|
+
"accountClass": 6,
|
|
990
|
+
"accountType": "expense",
|
|
991
|
+
"description": "Currency losses",
|
|
992
|
+
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
993
|
+
"validFrom": 2026
|
|
994
|
+
},
|
|
995
|
+
{
|
|
996
|
+
"accountNumber": "6800",
|
|
997
|
+
"accountName": "Außerordentliche Aufwendungen",
|
|
998
|
+
"accountClass": 6,
|
|
999
|
+
"accountType": "expense",
|
|
1000
|
+
"description": "Extraordinary expenses",
|
|
1001
|
+
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
1002
|
+
"validFrom": 2026
|
|
1003
|
+
},
|
|
1004
|
+
{
|
|
1005
|
+
"accountNumber": "6880",
|
|
1006
|
+
"accountName": "Aufwendungen aus Kursdifferenzen",
|
|
1007
|
+
"accountClass": 6,
|
|
1008
|
+
"accountType": "expense",
|
|
1009
|
+
"provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
|
|
1010
|
+
"validFrom": 2026
|
|
1011
|
+
},
|
|
1012
|
+
{
|
|
1013
|
+
"accountNumber": "6900",
|
|
1014
|
+
"accountName": "Verluste aus Unternehmensverträgen",
|
|
1015
|
+
"accountClass": 6,
|
|
1016
|
+
"accountType": "expense",
|
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1017
|
+
"description": "Losses from company agreements",
|
|
1018
|
+
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
1019
|
+
"validFrom": 2026
|
|
1020
|
+
},
|
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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)",
|
|
1037
|
+
"validFrom": 2026
|
|
1038
|
+
},
|
|
1039
|
+
{
|
|
1040
|
+
"accountNumber": "7200",
|
|
1041
|
+
"accountName": "Kostenartenrechnung",
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1042
|
+
"accountClass": 7,
|
|
1043
|
+
"accountType": "expense",
|
|
1044
|
+
"description": "Cost type accounting",
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|
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",
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|
1054
|
+
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|
|
1055
|
+
"validFrom": 2026
|
|
1056
|
+
},
|
|
1057
|
+
{
|
|
1058
|
+
"accountNumber": "7400",
|
|
1059
|
+
"accountName": "Kalkulatorische Abschreibungen",
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|
1060
|
+
"accountClass": 7,
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|
1061
|
+
"accountType": "expense",
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1062
|
+
"description": "Imputed depreciation",
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|
1063
|
+
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|
|
1064
|
+
"validFrom": 2026
|
|
1065
|
+
},
|
|
1066
|
+
{
|
|
1067
|
+
"accountNumber": "7500",
|
|
1068
|
+
"accountName": "Kalkulatorische Zinsen",
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|
1069
|
+
"accountClass": 7,
|
|
1070
|
+
"accountType": "expense",
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1071
|
+
"description": "Imputed interest",
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|
1072
|
+
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|
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1073
|
+
"validFrom": 2026
|
|
1074
|
+
},
|
|
1075
|
+
{
|
|
1076
|
+
"accountNumber": "7600",
|
|
1077
|
+
"accountName": "Kalkulatorischer Unternehmerlohn",
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|
1078
|
+
"accountClass": 7,
|
|
1079
|
+
"accountType": "expense",
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1080
|
+
"description": "Imputed entrepreneur salary",
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|
1081
|
+
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|
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1082
|
+
"validFrom": 2026
|
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1083
|
+
},
|
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1084
|
+
{
|
|
1085
|
+
"accountNumber": "7700",
|
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1086
|
+
"accountName": "Kalkulatorische Miete",
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1087
|
+
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1088
|
+
"accountType": "expense",
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1089
|
+
"description": "Imputed rent",
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|
1090
|
+
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1091
|
+
"validFrom": 2026
|
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1092
|
+
},
|
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1093
|
+
{
|
|
1094
|
+
"accountNumber": "7800",
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|
1095
|
+
"accountName": "Verrechnete Kosten",
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1096
|
+
"accountClass": 7,
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1097
|
+
"accountType": "expense",
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1098
|
+
"description": "Allocated costs",
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|
1099
|
+
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
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1100
|
+
"validFrom": 2026
|
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1101
|
+
},
|
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1102
|
+
{
|
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1103
|
+
"accountNumber": "7900",
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1104
|
+
"accountName": "Verrechnete Leistungen",
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1105
|
+
"accountClass": 7,
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1106
|
+
"accountType": "revenue",
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1107
|
+
"description": "Allocated services",
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|
1108
|
+
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1109
|
+
"validFrom": 2026
|
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1110
|
+
},
|
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1111
|
+
{
|
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1112
|
+
"accountNumber": "8000",
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1113
|
+
"accountName": "frei",
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1114
|
+
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1115
|
+
"accountType": "equity",
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1116
|
+
"description": "Available for custom use",
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|
1117
|
+
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
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1118
|
+
"validFrom": 2026
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1119
|
+
},
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1120
|
+
{
|
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1121
|
+
"accountNumber": "8100",
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1122
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+
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1123
|
+
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1124
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+
"accountType": "equity",
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1125
|
+
"description": "Available for custom use",
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1126
|
+
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1127
|
+
"validFrom": 2026
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1128
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+
},
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1129
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+
{
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1130
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+
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1131
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+
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1132
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+
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1133
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+
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1134
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+
"description": "Available for custom use",
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1135
|
+
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1136
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+
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1137
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+
},
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1138
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+
{
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1139
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+
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1140
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+
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1141
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+
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1142
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+
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1143
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+
"description": "Available for custom use",
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1144
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+
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1145
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+
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1146
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+
},
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1147
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+
{
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1148
|
+
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1149
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+
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1150
|
+
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1151
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+
"accountType": "equity",
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1152
|
+
"description": "Available for custom use",
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1153
|
+
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1154
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1155
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+
},
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1156
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+
{
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1157
|
+
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1158
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+
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1159
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+
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1160
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+
"accountType": "equity",
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1161
|
+
"description": "Available for custom use",
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1162
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+
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1163
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1164
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+
},
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1165
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+
{
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1166
|
+
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1167
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+
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1168
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+
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1169
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+
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1170
|
+
"description": "Available for custom use",
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|
1171
|
+
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1172
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1173
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+
},
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1174
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+
{
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1175
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+
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1176
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+
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1177
|
+
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1178
|
+
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1179
|
+
"description": "Available for custom use",
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|
1180
|
+
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1181
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1182
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+
},
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1183
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+
{
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1184
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+
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1185
|
+
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1186
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+
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1187
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+
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|
1188
|
+
"description": "Available for custom use",
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|
1189
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+
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|
|
1190
|
+
"validFrom": 2026
|
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1191
|
+
},
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1192
|
+
{
|
|
1193
|
+
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1194
|
+
"accountName": "frei",
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|
1195
|
+
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1196
|
+
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|
1197
|
+
"description": "Available for custom use",
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|
1198
|
+
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|
|
1199
|
+
"validFrom": 2026
|
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1200
|
+
},
|
|
1201
|
+
{
|
|
1202
|
+
"accountNumber": "9000",
|
|
1203
|
+
"accountName": "Eigenkapital",
|
|
1204
|
+
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|
|
1205
|
+
"accountType": "equity",
|
|
1206
|
+
"description": "Equity capital",
|
|
1207
|
+
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
1208
|
+
"validFrom": 2026
|
|
1209
|
+
},
|
|
1210
|
+
{
|
|
1211
|
+
"accountNumber": "9100",
|
|
1212
|
+
"accountName": "Gezeichnetes Kapital",
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|
1213
|
+
"accountClass": 9,
|
|
1214
|
+
"accountType": "equity",
|
|
1215
|
+
"description": "Subscribed capital",
|
|
1216
|
+
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|
|
1217
|
+
"validFrom": 2026
|
|
1218
|
+
},
|
|
1219
|
+
{
|
|
1220
|
+
"accountNumber": "9200",
|
|
1221
|
+
"accountName": "Kapitalrücklage",
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|
1222
|
+
"accountClass": 9,
|
|
1223
|
+
"accountType": "equity",
|
|
1224
|
+
"description": "Capital reserves",
|
|
1225
|
+
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
1226
|
+
"validFrom": 2026
|
|
1227
|
+
},
|
|
1228
|
+
{
|
|
1229
|
+
"accountNumber": "9300",
|
|
1230
|
+
"accountName": "Gewinnrücklagen",
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|
1231
|
+
"accountClass": 9,
|
|
1232
|
+
"accountType": "equity",
|
|
1233
|
+
"description": "Revenue reserves",
|
|
1234
|
+
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
1235
|
+
"validFrom": 2026
|
|
1236
|
+
},
|
|
1237
|
+
{
|
|
1238
|
+
"accountNumber": "9400",
|
|
1239
|
+
"accountName": "Gewinnvortrag/Verlustvortrag",
|
|
1240
|
+
"accountClass": 9,
|
|
1241
|
+
"accountType": "equity",
|
|
1242
|
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"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)",
|
|
1280
|
+
"validFrom": 2026
|
|
1281
|
+
},
|
|
1282
|
+
{
|
|
1283
|
+
"accountNumber": "9900",
|
|
1284
|
+
"accountName": "Statistische Konten",
|
|
1285
|
+
"accountClass": 9,
|
|
1286
|
+
"accountType": "equity",
|
|
1287
|
+
"description": "Statistical accounts",
|
|
1288
|
+
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
1289
|
+
"validFrom": 2026
|
|
1290
|
+
}
|
|
1291
|
+
]
|
|
1292
|
+
} as IChart;
|