@fin.cx/chartdata 1.1.1 → 2.0.0

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Files changed (8) hide show
  1. package/dist_ts/00_commitinfo_data.js +1 -1
  2. package/dist_ts/data/skr03.2026.js +270 -666
  3. package/dist_ts/data/skr04.2026.js +193 -703
  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 +270 -666
  8. package/ts/data/skr04.2026.ts +193 -703
package/ts/data/skr04.2026.ts CHANGED
@@ -1,179 +1,92 @@
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- // GENERATED by tools/seed-from-skr.ts — do not edit by hand; re-run the tool.
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+ // GENERATED by tools/generate-charts.ts — do not edit by hand; re-run the tool.
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  import type { IChart } from '../chartdata.types.js';
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  export const 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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+ "accountName": "Entgeltlich erworbene Konzessionen und ähnliche Rechte",
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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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+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
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  {
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- "accountNumber": "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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+ "accountNumber": "0135",
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+ "accountName": "EDV-Software",
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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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+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
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  {
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- "accountNumber": "0300",
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- "accountName": "Maschinen",
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+ "accountNumber": "0240",
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+ "accountName": "Geschäftsbauten",
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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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+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
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  {
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  "accountNumber": "0400",
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- "accountName": "Fuhrpark",
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+ "accountName": "Maschinen und technische Anlagen",
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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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+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
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  {
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- "accountNumber": "0500",
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- "accountName": "Betriebs- und Geschäftsausstattung",
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+ "accountNumber": "0520",
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+ "accountName": "Pkw",
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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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+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
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  {
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- "accountNumber": "0600",
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- "accountName": "Geleistete Anzahlungen",
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+ "accountNumber": "0650",
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+ "accountName": "Büroeinrichtung",
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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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+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
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  {
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- "accountNumber": "0800",
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- "accountName": "Finanzanlagen",
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+ "accountNumber": "0670",
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+ "accountName": "Geringwertige Wirtschaftsgüter",
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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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+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
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  {
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  "accountNumber": "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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+ "accountName": "Forderungen aus Lieferungen und Leistungen (Sammelkonto)",
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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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+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
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  {
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  "accountNumber": "1300",
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- "accountName": "Wertpapiere",
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+ "accountName": "Sonstige Vermögensgegenstände",
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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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+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
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  {
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  "accountNumber": "1400",
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- "accountName": "Forderungen aus Lieferungen und Leistungen",
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+ "accountName": "Abziehbare Vorsteuer",
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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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+ "ustva": {
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+ "kennzahl": 66,
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+ "role": "tax"
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+ },
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+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
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  {
@@ -185,7 +98,7 @@ export const SKR04_2026: IChart = {
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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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+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
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  {
@@ -197,7 +110,7 @@ export const SKR04_2026: IChart = {
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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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+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
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  {
@@ -209,7 +122,7 @@ export const SKR04_2026: IChart = {
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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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+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
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  {
@@ -221,7 +134,7 @@ export const SKR04_2026: IChart = {
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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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+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
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  {
@@ -233,7 +146,7 @@ export const SKR04_2026: IChart = {
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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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+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
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  {
@@ -241,187 +154,111 @@ export const SKR04_2026: IChart = {
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  "accountName": "Geldtransit",
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  "accountClass": 1,
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  "accountType": "asset",
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- "provenance": "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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+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
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  {
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  "accountNumber": "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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+ "accountName": "Kasse",
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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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+ "accountType": "asset",
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+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
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  {
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169
  "accountNumber": "1800",
285
- "accountName": "Privatentnahmen",
170
+ "accountName": "Bank",
286
171
  "accountClass": 1,
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- "accountType": "equity",
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- "description": "Private withdrawals",
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- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "accountType": "asset",
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+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
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  {
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  "accountNumber": "1810",
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- "accountName": "Privateinlagen",
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+ "accountName": "Bank 2",
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  "accountClass": 1,
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- "accountType": "equity",
297
- "description": "Private deposits",
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- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "accountType": "asset",
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+ "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
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  {
302
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  "accountNumber": "1900",
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- "accountName": "Verrechnungskonto",
186
+ "accountName": "Aktive Rechnungsabgrenzung",
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  "accountClass": 1,
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  "accountType": "asset",
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- "description": "Clearing account",
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- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
308
- "validFrom": 2026
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- },
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- {
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- "accountNumber": "2000",
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- "accountName": "Roh-, Hilfs- und Betriebsstoffe",
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- "accountClass": 2,
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- "accountType": "expense",
315
- "description": "Raw materials and supplies",
316
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
317
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  "validFrom": 2026
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191
  },
319
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  {
320
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  "accountNumber": "2100",
321
- "accountName": "Bezogene Waren",
322
- "accountClass": 2,
323
- "accountType": "expense",
324
- "description": "Purchased goods",
325
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
326
- "validFrom": 2026
327
- },
328
- {
329
- "accountNumber": "2200",
330
- "accountName": "Bezogene Leistungen",
331
- "accountClass": 2,
332
- "accountType": "expense",
333
- "description": "Purchased services",
334
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
335
- "validFrom": 2026
336
- },
337
- {
338
- "accountNumber": "2300",
339
- "accountName": "Löhne",
194
+ "accountName": "Privatentnahmen allgemein",
340
195
  "accountClass": 2,
341
- "accountType": "expense",
342
- "description": "Wages",
343
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
344
- "validFrom": 2026
345
- },
346
- {
347
- "accountNumber": "2400",
348
- "accountName": "Gehälter",
349
- "accountClass": 2,
350
- "accountType": "expense",
351
- "description": "Salaries",
352
- "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",
353
198
  "validFrom": 2026
354
199
  },
355
200
  {
356
- "accountNumber": "2500",
357
- "accountName": "Soziale Abgaben",
201
+ "accountNumber": "2180",
202
+ "accountName": "Privateinlagen",
358
203
  "accountClass": 2,
359
- "accountType": "expense",
360
- "description": "Social security contributions",
361
- "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)",
362
206
  "validFrom": 2026
363
207
  },
364
208
  {
365
- "accountNumber": "2600",
366
- "accountName": "Aufwendungen für Altersversorgung",
209
+ "accountNumber": "2900",
210
+ "accountName": "Gezeichnetes Kapital",
367
211
  "accountClass": 2,
368
- "accountType": "expense",
369
- "description": "Pension expenses",
370
- "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",
371
214
  "validFrom": 2026
372
215
  },
373
216
  {
374
- "accountNumber": "2700",
375
- "accountName": "Abschreibungen auf immaterielle Vermögensgegenstände",
217
+ "accountNumber": "2970",
218
+ "accountName": "Gewinnvortrag vor Verwendung",
376
219
  "accountClass": 2,
377
- "accountType": "expense",
378
- "description": "Depreciation on intangible assets",
379
- "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)",
380
222
  "validFrom": 2026
381
223
  },
382
224
  {
383
- "accountNumber": "2800",
384
- "accountName": "Abschreibungen auf Sachanlagen",
225
+ "accountNumber": "2978",
226
+ "accountName": "Verlustvortrag vor Verwendung",
385
227
  "accountClass": 2,
386
- "accountType": "expense",
387
- "description": "Depreciation on fixed assets",
388
- "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)",
389
230
  "validFrom": 2026
390
231
  },
391
232
  {
392
- "accountNumber": "2900",
393
- "accountName": "Abschreibungen auf Finanzanlagen",
394
- "accountClass": 2,
395
- "accountType": "expense",
396
- "description": "Depreciation on financial assets",
397
- "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",
398
238
  "validFrom": 2026
399
239
  },
400
240
  {
401
- "accountNumber": "3000",
402
- "accountName": "Raumkosten",
241
+ "accountNumber": "3020",
242
+ "accountName": "Steuerrückstellungen",
403
243
  "accountClass": 3,
404
- "accountType": "expense",
405
- "description": "Rent and lease",
406
- "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)",
407
246
  "validFrom": 2026
408
247
  },
409
248
  {
410
- "accountNumber": "3100",
411
- "accountName": "Sonstige Raumkosten",
249
+ "accountNumber": "3070",
250
+ "accountName": "Sonstige Rückstellungen",
412
251
  "accountClass": 3,
413
- "accountType": "expense",
414
- "description": "Other occupancy costs",
415
- "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)",
416
254
  "validFrom": 2026
417
255
  },
418
256
  {
419
- "accountNumber": "3200",
420
- "accountName": "Instandhaltung",
257
+ "accountNumber": "3150",
258
+ "accountName": "Verbindlichkeiten gegenüber Kreditinstituten",
421
259
  "accountClass": 3,
422
- "accountType": "expense",
423
- "description": "Maintenance",
424
- "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",
425
262
  "validFrom": 2026
426
263
  },
427
264
  {
@@ -429,61 +266,31 @@ export const SKR04_2026: IChart = {
429
266
  "accountName": "Durchlaufende Posten",
430
267
  "accountClass": 3,
431
268
  "accountType": "liability",
432
- "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)",
433
270
  "validFrom": 2026
434
271
  },
435
272
  {
436
273
  "accountNumber": "3300",
437
- "accountName": "Fahrzeugkosten",
274
+ "accountName": "Verbindlichkeiten aus Lieferungen und Leistungen (Sammelkonto)",
438
275
  "accountClass": 3,
439
- "accountType": "expense",
440
- "description": "Vehicle expenses",
441
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
442
- "validFrom": 2026
443
- },
444
- {
445
- "accountNumber": "3400",
446
- "accountName": "Werbe- und Reisekosten",
447
- "accountClass": 3,
448
- "accountType": "expense",
449
- "description": "Marketing and travel",
450
- "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)",
451
278
  "validFrom": 2026
452
279
  },
453
280
  {
454
281
  "accountNumber": "3500",
455
- "accountName": "Bewirtungskosten",
456
- "accountClass": 3,
457
- "accountType": "expense",
458
- "description": "Entertainment expenses",
459
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
460
- "validFrom": 2026
461
- },
462
- {
463
- "accountNumber": "3600",
464
- "accountName": "Versicherungen",
465
- "accountClass": 3,
466
- "accountType": "expense",
467
- "description": "Insurance",
468
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
469
- "validFrom": 2026
470
- },
471
- {
472
- "accountNumber": "3700",
473
- "accountName": "Beiträge und Gebühren",
282
+ "accountName": "Sonstige Verbindlichkeiten",
474
283
  "accountClass": 3,
475
- "accountType": "expense",
476
- "description": "Fees and subscriptions",
477
- "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",
478
286
  "validFrom": 2026
479
287
  },
480
288
  {
481
289
  "accountNumber": "3800",
482
- "accountName": "Büromaterial",
290
+ "accountName": "Umsatzsteuer",
483
291
  "accountClass": 3,
484
- "accountType": "expense",
485
- "description": "Office supplies",
486
- "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",
487
294
  "validFrom": 2026
488
295
  },
489
296
  {
@@ -491,7 +298,7 @@ export const SKR04_2026: IChart = {
491
298
  "accountName": "Umsatzsteuer 7 %",
492
299
  "accountClass": 3,
493
300
  "accountType": "liability",
494
- "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",
495
302
  "validFrom": 2026
496
303
  },
497
304
  {
@@ -499,7 +306,7 @@ export const SKR04_2026: IChart = {
499
306
  "accountName": "Umsatzsteuer aus innergemeinschaftlichem Erwerb 19 %",
500
307
  "accountClass": 3,
501
308
  "accountType": "liability",
502
- "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",
503
310
  "validFrom": 2026
504
311
  },
505
312
  {
@@ -507,7 +314,7 @@ export const SKR04_2026: IChart = {
507
314
  "accountName": "Umsatzsteuer 19 %",
508
315
  "accountClass": 3,
509
316
  "accountType": "liability",
510
- "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",
511
318
  "validFrom": 2026
512
319
  },
513
320
  {
@@ -515,34 +322,15 @@ export const SKR04_2026: IChart = {
515
322
  "accountName": "Umsatzsteuer nach §13b UStG 19 %",
516
323
  "accountClass": 3,
517
324
  "accountType": "liability",
518
- "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",
519
326
  "validFrom": 2026
520
327
  },
521
328
  {
522
329
  "accountNumber": "3900",
523
- "accountName": "Sonstige Aufwendungen",
330
+ "accountName": "Passive Rechnungsabgrenzung",
524
331
  "accountClass": 3,
525
- "accountType": "expense",
526
- "description": "Other expenses",
527
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
528
- "validFrom": 2026
529
- },
530
- {
531
- "accountNumber": "4000",
532
- "accountName": "Umsatzerlöse",
533
- "accountClass": 4,
534
- "accountType": "revenue",
535
- "description": "Sales revenue",
536
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
537
- "validFrom": 2026
538
- },
539
- {
540
- "accountNumber": "4100",
541
- "accountName": "steuerfreie Umsätze",
542
- "accountClass": 4,
543
- "accountType": "revenue",
544
- "description": "Tax-free sales",
545
- "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",
546
334
  "validFrom": 2026
547
335
  },
548
336
  {
@@ -561,7 +349,7 @@ export const SKR04_2026: IChart = {
561
349
  "kennzahl": 43,
562
350
  "role": "base"
563
351
  },
564
- "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",
565
353
  "validFrom": 2026
566
354
  },
567
355
  {
@@ -580,24 +368,14 @@ export const SKR04_2026: IChart = {
580
368
  "kennzahl": 41,
581
369
  "role": "base"
582
370
  },
583
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
584
- "validFrom": 2026
585
- },
586
- {
587
- "accountNumber": "4200",
588
- "accountName": "Erlöse 7% USt",
589
- "accountClass": 4,
590
- "accountType": "revenue",
591
- "description": "Revenue 7% VAT",
592
- "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",
593
372
  "validFrom": 2026
594
373
  },
595
374
  {
596
375
  "accountNumber": "4300",
597
- "accountName": "Erlöse 19% USt",
376
+ "accountName": "Erlöse 7 % USt",
598
377
  "accountClass": 4,
599
378
  "accountType": "revenue",
600
- "description": "Revenue 19% VAT",
601
379
  "automatikFunction": {
602
380
  "taxType": "ust",
603
381
  "ratePercent": 7
@@ -610,12 +388,12 @@ export const SKR04_2026: IChart = {
610
388
  "kennzahl": 86,
611
389
  "role": "base"
612
390
  },
613
- "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",
614
392
  "validFrom": 2026
615
393
  },
616
394
  {
617
395
  "accountNumber": "4337",
618
- "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)",
619
397
  "accountClass": 4,
620
398
  "accountType": "revenue",
621
399
  "automatikFunction": {
@@ -629,15 +407,14 @@ export const SKR04_2026: IChart = {
629
407
  "kennzahl": 60,
630
408
  "role": "base"
631
409
  },
632
- "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",
633
411
  "validFrom": 2026
634
412
  },
635
413
  {
636
414
  "accountNumber": "4400",
637
- "accountName": "Erlöse innergemeinschaftliche Lieferungen",
415
+ "accountName": "Erlöse 19 % USt",
638
416
  "accountClass": 4,
639
417
  "accountType": "revenue",
640
- "description": "EU sales",
641
418
  "automatikFunction": {
642
419
  "taxType": "ust",
643
420
  "ratePercent": 19
@@ -650,34 +427,7 @@ export const SKR04_2026: IChart = {
650
427
  "kennzahl": 81,
651
428
  "role": "base"
652
429
  },
653
- "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",
654
- "validFrom": 2026
655
- },
656
- {
657
- "accountNumber": "4500",
658
- "accountName": "Erlöse Export",
659
- "accountClass": 4,
660
- "accountType": "revenue",
661
- "description": "Export sales",
662
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
663
- "validFrom": 2026
664
- },
665
- {
666
- "accountNumber": "4600",
667
- "accountName": "Bestandsveränderungen",
668
- "accountClass": 4,
669
- "accountType": "revenue",
670
- "description": "Inventory changes",
671
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
672
- "validFrom": 2026
673
- },
674
- {
675
- "accountNumber": "4700",
676
- "accountName": "Aktivierte Eigenleistungen",
677
- "accountClass": 4,
678
- "accountType": "revenue",
679
- "description": "Capitalized own work",
680
- "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",
681
431
  "validFrom": 2026
682
432
  },
683
433
  {
@@ -697,7 +447,7 @@ export const SKR04_2026: IChart = {
697
447
  "kennzahl": 86,
698
448
  "role": "base"
699
449
  },
700
- "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",
701
451
  "validFrom": 2026
702
452
  },
703
453
  {
@@ -717,16 +467,15 @@ export const SKR04_2026: IChart = {
717
467
  "kennzahl": 81,
718
468
  "role": "base"
719
469
  },
720
- "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",
721
471
  "validFrom": 2026
722
472
  },
723
473
  {
724
- "accountNumber": "4800",
474
+ "accountNumber": "4830",
725
475
  "accountName": "Sonstige betriebliche Erträge",
726
476
  "accountClass": 4,
727
477
  "accountType": "revenue",
728
- "description": "Other operating income",
729
- "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",
730
479
  "validFrom": 2026
731
480
  },
732
481
  {
@@ -734,51 +483,22 @@ export const SKR04_2026: IChart = {
734
483
  "accountName": "Erträge aus Kursdifferenzen",
735
484
  "accountClass": 4,
736
485
  "accountType": "revenue",
737
- "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
738
- "validFrom": 2026
739
- },
740
- {
741
- "accountNumber": "4900",
742
- "accountName": "Erträge aus Beteiligungen",
743
- "accountClass": 4,
744
- "accountType": "revenue",
745
- "description": "Investment income",
746
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
747
- "validFrom": 2026
748
- },
749
- {
750
- "accountNumber": "5000",
751
- "accountName": "Zinserträge",
752
- "accountClass": 5,
753
- "accountType": "revenue",
754
- "description": "Interest income",
755
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
756
- "validFrom": 2026
757
- },
758
- {
759
- "accountNumber": "5100",
760
- "accountName": "Erträge aus Wertpapieren",
761
- "accountClass": 5,
762
- "accountType": "revenue",
763
- "description": "Securities income",
764
- "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)",
765
487
  "validFrom": 2026
766
488
  },
767
489
  {
768
490
  "accountNumber": "5200",
769
- "accountName": "Erträge aus Anlagenabgängen",
491
+ "accountName": "Wareneingang",
770
492
  "accountClass": 5,
771
- "accountType": "revenue",
772
- "description": "Gains from asset disposals",
773
- "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",
774
495
  "validFrom": 2026
775
496
  },
776
497
  {
777
498
  "accountNumber": "5300",
778
- "accountName": "Währungsgewinne",
499
+ "accountName": "Wareneingang 7 % Vorsteuer",
779
500
  "accountClass": 5,
780
- "accountType": "revenue",
781
- "description": "Currency gains",
501
+ "accountType": "expense",
782
502
  "automatikFunction": {
783
503
  "taxType": "vst",
784
504
  "ratePercent": 7
@@ -787,15 +507,14 @@ export const SKR04_2026: IChart = {
787
507
  "",
788
508
  "40"
789
509
  ],
790
- "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",
791
511
  "validFrom": 2026
792
512
  },
793
513
  {
794
514
  "accountNumber": "5400",
795
- "accountName": "Erträge aus der Auflösung von Rückstellungen",
515
+ "accountName": "Wareneingang 19 % Vorsteuer",
796
516
  "accountClass": 5,
797
- "accountType": "revenue",
798
- "description": "Income from provision releases",
517
+ "accountType": "expense",
799
518
  "automatikFunction": {
800
519
  "taxType": "vst",
801
520
  "ratePercent": 19
@@ -804,34 +523,7 @@ export const SKR04_2026: IChart = {
804
523
  "",
805
524
  "40"
806
525
  ],
807
- "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",
808
- "validFrom": 2026
809
- },
810
- {
811
- "accountNumber": "5500",
812
- "accountName": "Periodenfremde Erträge",
813
- "accountClass": 5,
814
- "accountType": "revenue",
815
- "description": "Prior period income",
816
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
817
- "validFrom": 2026
818
- },
819
- {
820
- "accountNumber": "5600",
821
- "accountName": "Außerordentliche Erträge",
822
- "accountClass": 5,
823
- "accountType": "revenue",
824
- "description": "Extraordinary income",
825
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
826
- "validFrom": 2026
827
- },
828
- {
829
- "accountNumber": "5700",
830
- "accountName": "Verwendung von Rücklagen",
831
- "accountClass": 5,
832
- "accountType": "revenue",
833
- "description": "Use of reserves",
834
- "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",
835
527
  "validFrom": 2026
836
528
  },
837
529
  {
@@ -847,7 +539,7 @@ export const SKR04_2026: IChart = {
847
539
  "",
848
540
  "40"
849
541
  ],
850
- "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",
851
543
  "validFrom": 2026
852
544
  },
853
545
  {
@@ -863,393 +555,191 @@ export const SKR04_2026: IChart = {
863
555
  "",
864
556
  "40"
865
557
  ],
866
- "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",
867
559
  "validFrom": 2026
868
560
  },
869
561
  {
870
562
  "accountNumber": "5800",
871
- "accountName": "Gewinne aus Unternehmensverträgen",
563
+ "accountName": "Bezugsnebenkosten",
872
564
  "accountClass": 5,
873
- "accountType": "revenue",
874
- "description": "Profits from company agreements",
875
- "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",
876
567
  "validFrom": 2026
877
568
  },
878
569
  {
879
570
  "accountNumber": "5900",
880
- "accountName": "Sonstige Erträge",
571
+ "accountName": "Fremdleistungen",
881
572
  "accountClass": 5,
882
- "accountType": "revenue",
883
- "description": "Other income",
884
- "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",
885
575
  "validFrom": 2026
886
576
  },
887
577
  {
888
578
  "accountNumber": "6000",
889
- "accountName": "Betriebssteuern",
579
+ "accountName": "Löhne und Gehälter",
890
580
  "accountClass": 6,
891
581
  "accountType": "expense",
892
- "description": "Operating taxes",
893
- "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",
894
583
  "validFrom": 2026
895
584
  },
896
585
  {
897
- "accountNumber": "6100",
898
- "accountName": "Vermögensteuer",
586
+ "accountNumber": "6110",
587
+ "accountName": "Gesetzliche soziale Aufwendungen",
899
588
  "accountClass": 6,
900
589
  "accountType": "expense",
901
- "description": "Wealth tax",
902
- "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)",
903
591
  "validFrom": 2026
904
592
  },
905
593
  {
906
594
  "accountNumber": "6200",
907
- "accountName": "Körperschaftsteuer",
595
+ "accountName": "Abschreibungen auf immaterielle Vermögensgegenstände und Sachanlagen",
908
596
  "accountClass": 6,
909
597
  "accountType": "expense",
910
- "description": "Corporate tax",
911
- "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",
912
599
  "validFrom": 2026
913
600
  },
914
601
  {
915
602
  "accountNumber": "6300",
916
- "accountName": "Einkommensteuer",
603
+ "accountName": "Sonstige betriebliche Aufwendungen",
917
604
  "accountClass": 6,
918
605
  "accountType": "expense",
919
- "description": "Income tax",
920
- "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",
921
607
  "validFrom": 2026
922
608
  },
923
609
  {
924
- "accountNumber": "6400",
925
- "accountName": "Gewerbesteuer",
610
+ "accountNumber": "6310",
611
+ "accountName": "Miete",
926
612
  "accountClass": 6,
927
613
  "accountType": "expense",
928
- "description": "Trade tax",
929
- "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",
930
615
  "validFrom": 2026
931
616
  },
932
617
  {
933
- "accountNumber": "6500",
934
- "accountName": "Sonstige Steuern",
618
+ "accountNumber": "6400",
619
+ "accountName": "Versicherungen",
935
620
  "accountClass": 6,
936
621
  "accountType": "expense",
937
- "description": "Other taxes",
938
- "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",
939
623
  "validFrom": 2026
940
624
  },
941
625
  {
942
- "accountNumber": "6600",
943
- "accountName": "Zinsaufwendungen",
626
+ "accountNumber": "6500",
627
+ "accountName": "Fahrzeugkosten",
944
628
  "accountClass": 6,
945
629
  "accountType": "expense",
946
- "description": "Interest expense",
947
- "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",
948
631
  "validFrom": 2026
949
632
  },
950
633
  {
951
- "accountNumber": "6700",
952
- "accountName": "Währungsverluste",
634
+ "accountNumber": "6600",
635
+ "accountName": "Werbekosten",
953
636
  "accountClass": 6,
954
637
  "accountType": "expense",
955
- "description": "Currency losses",
956
- "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",
957
639
  "validFrom": 2026
958
640
  },
959
641
  {
960
642
  "accountNumber": "6800",
961
- "accountName": "Außerordentliche Aufwendungen",
643
+ "accountName": "Porto",
962
644
  "accountClass": 6,
963
645
  "accountType": "expense",
964
- "description": "Extraordinary expenses",
965
- "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",
966
647
  "validFrom": 2026
967
648
  },
968
649
  {
969
- "accountNumber": "6880",
970
- "accountName": "Aufwendungen aus Kursdifferenzen",
650
+ "accountNumber": "6805",
651
+ "accountName": "Telefon",
971
652
  "accountClass": 6,
972
653
  "accountType": "expense",
973
- "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",
974
655
  "validFrom": 2026
975
656
  },
976
657
  {
977
- "accountNumber": "6900",
978
- "accountName": "Verluste aus Unternehmensverträgen",
658
+ "accountNumber": "6815",
659
+ "accountName": "Bürobedarf",
979
660
  "accountClass": 6,
980
661
  "accountType": "expense",
981
- "description": "Losses from company agreements",
982
- "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",
983
663
  "validFrom": 2026
984
664
  },
985
665
  {
986
- "accountNumber": "7000",
987
- "accountName": "Kostenstellenrechnung",
988
- "accountClass": 7,
989
- "accountType": "expense",
990
- "description": "Cost center accounting",
991
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
992
- "validFrom": 2026
993
- },
994
- {
995
- "accountNumber": "7100",
996
- "accountName": "Kostenträgerrechnung",
997
- "accountClass": 7,
998
- "accountType": "expense",
999
- "description": "Cost object accounting",
1000
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1001
- "validFrom": 2026
1002
- },
1003
- {
1004
- "accountNumber": "7200",
1005
- "accountName": "Kostenartenrechnung",
1006
- "accountClass": 7,
1007
- "accountType": "expense",
1008
- "description": "Cost type accounting",
1009
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1010
- "validFrom": 2026
1011
- },
1012
- {
1013
- "accountNumber": "7300",
1014
- "accountName": "Kalkulatorische Kosten",
1015
- "accountClass": 7,
1016
- "accountType": "expense",
1017
- "description": "Imputed costs",
1018
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1019
- "validFrom": 2026
1020
- },
1021
- {
1022
- "accountNumber": "7400",
1023
- "accountName": "Kalkulatorische Abschreibungen",
1024
- "accountClass": 7,
666
+ "accountNumber": "6825",
667
+ "accountName": "Rechts- und Beratungskosten",
668
+ "accountClass": 6,
1025
669
  "accountType": "expense",
1026
- "description": "Imputed depreciation",
1027
- "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",
1028
671
  "validFrom": 2026
1029
672
  },
1030
673
  {
1031
- "accountNumber": "7500",
1032
- "accountName": "Kalkulatorische Zinsen",
1033
- "accountClass": 7,
674
+ "accountNumber": "6855",
675
+ "accountName": "Nebenkosten des Geldverkehrs",
676
+ "accountClass": 6,
1034
677
  "accountType": "expense",
1035
- "description": "Imputed interest",
1036
- "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",
1037
679
  "validFrom": 2026
1038
680
  },
1039
681
  {
1040
- "accountNumber": "7600",
1041
- "accountName": "Kalkulatorischer Unternehmerlohn",
1042
- "accountClass": 7,
682
+ "accountNumber": "6880",
683
+ "accountName": "Aufwendungen aus Kursdifferenzen",
684
+ "accountClass": 6,
1043
685
  "accountType": "expense",
1044
- "description": "Imputed entrepreneur salary",
1045
- "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)",
1046
687
  "validFrom": 2026
1047
688
  },
1048
689
  {
1049
- "accountNumber": "7700",
1050
- "accountName": "Kalkulatorische Miete",
690
+ "accountNumber": "7100",
691
+ "accountName": "Sonstige Zinsen und ähnliche Erträge",
1051
692
  "accountClass": 7,
1052
- "accountType": "expense",
1053
- "description": "Imputed rent",
1054
- "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",
1055
695
  "validFrom": 2026
1056
696
  },
1057
697
  {
1058
- "accountNumber": "7800",
1059
- "accountName": "Verrechnete Kosten",
698
+ "accountNumber": "7300",
699
+ "accountName": "Zinsen und ähnliche Aufwendungen",
1060
700
  "accountClass": 7,
1061
701
  "accountType": "expense",
1062
- "description": "Allocated costs",
1063
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1064
- "validFrom": 2026
1065
- },
1066
- {
1067
- "accountNumber": "7900",
1068
- "accountName": "Verrechnete Leistungen",
1069
- "accountClass": 7,
1070
- "accountType": "revenue",
1071
- "description": "Allocated services",
1072
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1073
- "validFrom": 2026
1074
- },
1075
- {
1076
- "accountNumber": "8000",
1077
- "accountName": "frei",
1078
- "accountClass": 8,
1079
- "accountType": "equity",
1080
- "description": "Available for custom use",
1081
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1082
- "validFrom": 2026
1083
- },
1084
- {
1085
- "accountNumber": "8100",
1086
- "accountName": "frei",
1087
- "accountClass": 8,
1088
- "accountType": "equity",
1089
- "description": "Available for custom use",
1090
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1091
- "validFrom": 2026
1092
- },
1093
- {
1094
- "accountNumber": "8200",
1095
- "accountName": "frei",
1096
- "accountClass": 8,
1097
- "accountType": "equity",
1098
- "description": "Available for custom use",
1099
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1100
- "validFrom": 2026
1101
- },
1102
- {
1103
- "accountNumber": "8300",
1104
- "accountName": "frei",
1105
- "accountClass": 8,
1106
- "accountType": "equity",
1107
- "description": "Available for custom use",
1108
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1109
- "validFrom": 2026
1110
- },
1111
- {
1112
- "accountNumber": "8400",
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": "8500",
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": "8600",
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": "8700",
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": "8800",
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": "8900",
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)",
702
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1163
703
  "validFrom": 2026
1164
704
  },
1165
705
  {
1166
706
  "accountNumber": "9000",
1167
- "accountName": "Eigenkapital",
1168
- "accountClass": 9,
1169
- "accountType": "equity",
1170
- "description": "Equity capital",
1171
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1172
- "validFrom": 2026
1173
- },
1174
- {
1175
- "accountNumber": "9100",
1176
- "accountName": "Gezeichnetes Kapital",
707
+ "accountName": "Saldenvorträge Sachkonten",
1177
708
  "accountClass": 9,
1178
709
  "accountType": "equity",
1179
- "description": "Subscribed capital",
1180
- "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",
1181
711
  "validFrom": 2026
1182
712
  },
1183
713
  {
1184
- "accountNumber": "9200",
1185
- "accountName": "Kapitalrücklage",
714
+ "accountNumber": "9008",
715
+ "accountName": "Saldenvorträge Debitoren",
1186
716
  "accountClass": 9,
1187
- "accountType": "equity",
1188
- "description": "Capital reserves",
1189
- "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)",
1190
719
  "validFrom": 2026
1191
720
  },
1192
721
  {
1193
- "accountNumber": "9300",
1194
- "accountName": "Gewinnrücklagen",
722
+ "accountNumber": "9009",
723
+ "accountName": "Saldenvorträge Kreditoren",
1195
724
  "accountClass": 9,
1196
- "accountType": "equity",
1197
- "description": "Revenue reserves",
1198
- "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)",
1199
727
  "validFrom": 2026
1200
728
  },
1201
729
  {
1202
730
  "accountNumber": "9400",
1203
- "accountName": "Gewinnvortrag/Verlustvortrag",
1204
- "accountClass": 9,
1205
- "accountType": "equity",
1206
- "description": "Profit/loss carried forward",
1207
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1208
- "validFrom": 2026
1209
- },
1210
- {
1211
- "accountNumber": "9500",
1212
- "accountName": "Jahresüberschuss/Jahresfehlbetrag",
731
+ "accountName": "Gewinn- und Verlustkonto (Abschluss)",
1213
732
  "accountClass": 9,
1214
733
  "accountType": "equity",
1215
- "description": "Annual profit/loss",
1216
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1217
- "validFrom": 2026
1218
- },
1219
- {
1220
- "accountNumber": "9600",
1221
- "accountName": "Rückstellungen",
1222
- "accountClass": 9,
1223
- "accountType": "liability",
1224
- "description": "Provisions",
1225
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1226
- "validFrom": 2026
1227
- },
1228
- {
1229
- "accountNumber": "9700",
1230
- "accountName": "Verbindlichkeiten",
1231
- "accountClass": 9,
1232
- "accountType": "liability",
1233
- "description": "Liabilities",
1234
- "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1235
- "validFrom": 2026
1236
- },
1237
- {
1238
- "accountNumber": "9800",
1239
- "accountName": "Rechnungsabgrenzungsposten",
1240
- "accountClass": 9,
1241
- "accountType": "liability",
1242
- "description": "Accruals and deferrals",
1243
- "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)",
1244
735
  "validFrom": 2026
1245
736
  },
1246
737
  {
1247
- "accountNumber": "9900",
1248
- "accountName": "Statistische Konten",
738
+ "accountNumber": "9998",
739
+ "accountName": "Statistisches Gegenkonto",
1249
740
  "accountClass": 9,
1250
741
  "accountType": "equity",
1251
- "description": "Statistical accounts",
1252
- "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)",
1253
743
  "validFrom": 2026
1254
744
  }
1255
745
  ]