@fin.cx/chartdata 1.1.1 → 2.1.0
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.js +1 -1
- package/dist_ts/data/skr03.2026.js +289 -653
- package/dist_ts/data/skr04.2026.js +207 -693
- package/package.json +1 -1
- package/readme.md +11 -7
- package/ts/00_commitinfo_data.ts +1 -1
- package/ts/data/skr03.2026.ts +289 -653
- package/ts/data/skr04.2026.ts +207 -693
package/ts/data/skr03.2026.ts
CHANGED
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@@ -1,4 +1,4 @@
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-
// GENERATED by tools/
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// GENERATED by tools/generate-charts.ts — do not edit by hand; re-run the tool.
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import type { IChart } from '../chartdata.types.js';
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export const SKR03_2026: IChart = {
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@@ -6,165 +6,171 @@ export const SKR03_2026: IChart = {
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"year": 2026,
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"accounts": [
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{
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"accountNumber": "
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"accountName": "
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"accountNumber": "0027",
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"accountName": "EDV-Software",
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"accountClass": 0,
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"accountType": "asset",
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"
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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{
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"accountNumber": "
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"accountName": "
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"accountNumber": "0065",
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"accountName": "Unbebaute Grundstücke",
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"accountClass": 0,
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"accountType": "asset",
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"
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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{
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"accountNumber": "
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"accountName": "
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"accountNumber": "0090",
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"accountName": "Geschäftsbauten",
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"accountClass": 0,
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"accountType": "asset",
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"
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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{
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"accountNumber": "
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"accountName": "
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"accountNumber": "0210",
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"accountName": "Maschinen",
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"accountClass": 0,
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"accountType": "asset",
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"
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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{
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"accountNumber": "
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"accountName": "
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"accountNumber": "0320",
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"accountName": "Pkw",
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"accountClass": 0,
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"accountType": "asset",
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"
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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{
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"accountNumber": "
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"accountName": "
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"accountNumber": "0400",
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"accountName": "Betriebsausstattung",
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"accountClass": 0,
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"accountType": "asset",
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"
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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{
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"accountNumber": "
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"accountName": "
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"accountNumber": "0420",
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"accountName": "Büroeinrichtung",
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"accountClass": 0,
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"accountType": "asset",
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"
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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{
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"accountNumber": "
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"accountName": "
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"accountNumber": "0480",
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"accountName": "Geringwertige Wirtschaftsgüter",
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"accountClass": 0,
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"accountType": "asset",
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"
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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{
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"accountNumber": "
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"accountName": "
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"accountNumber": "0630",
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"accountName": "Verbindlichkeiten gegenüber Kreditinstituten (mittel-/langfristig)",
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"accountClass": 0,
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"accountType": "
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"
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"accountType": "liability",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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"accountNumber": "
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"accountName": "
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"accountNumber": "0840",
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"accountName": "Gewinnrücklagen",
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"accountClass": 0,
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"accountType": "
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"accountType": "equity",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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{
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"accountNumber": "
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"accountName": "
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"accountNumber": "0860",
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"accountName": "Gewinnvortrag vor Verwendung",
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"accountClass": 0,
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"accountType": "
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"accountType": "equity",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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"accountNumber": "
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"accountName": "
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"accountNumber": "0868",
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"accountName": "Verlustvortrag vor Verwendung",
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"accountClass": 0,
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"accountType": "
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"accountType": "equity",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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"accountNumber": "
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"accountName": "
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"accountNumber": "0880",
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"accountName": "Gezeichnetes Kapital",
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"accountClass": 0,
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"accountType": "
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"accountType": "equity",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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"accountNumber": "
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"accountType": "
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"accountNumber": "0950",
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"accountName": "Rückstellungen für Pensionen",
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"accountClass": 0,
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"accountType": "liability",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"accountNumber": "0955",
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"accountName": "Steuerrückstellungen",
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"accountClass": 0,
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"accountType": "liability",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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{
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"accountNumber": "0970",
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"accountName": "Sonstige Rückstellungen",
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"accountClass": 0,
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"accountType": "liability",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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{
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"accountNumber": "0980",
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"accountName": "Aktive Rechnungsabgrenzung",
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"accountClass": 0,
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"accountType": "asset",
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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"accountNumber": "0990",
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"accountName": "Passive Rechnungsabgrenzung",
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"accountClass": 0,
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"accountType": "liability",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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{
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"accountNumber": "1000",
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"accountName": "Kasse",
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"accountClass": 1,
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"accountType": "asset",
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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"accountNumber": "1200",
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"accountName": "Bank",
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"accountClass": 1,
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"accountType": "asset",
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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{
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"accountName": "
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"accountNumber": "1210",
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"accountName": "Bank 2",
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"accountClass": 1,
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"accountType": "asset",
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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{
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@@ -172,16 +178,15 @@ export const SKR03_2026: IChart = {
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"accountName": "Geldtransit",
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"accountClass": 1,
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"accountType": "asset",
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"provenance": "
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1400",
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"accountName": "Forderungen aus Lieferungen und Leistungen",
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"accountName": "Forderungen aus Lieferungen und Leistungen (Sammelkonto)",
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"accountClass": 1,
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"accountType": "asset",
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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{
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@@ -189,17 +194,7 @@ export const SKR03_2026: IChart = {
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"accountName": "Sonstige Vermögensgegenstände",
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"accountClass": 1,
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"accountType": "asset",
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"
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1520",
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"accountName": "Abziehbare Vorsteuer",
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"accountClass": 1,
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"accountType": "asset",
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"description": "Input VAT",
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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{
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@@ -207,8 +202,11 @@ export const SKR03_2026: IChart = {
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"accountName": "Anrechenbare Vorsteuer",
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"accountClass": 1,
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"accountType": "asset",
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{
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"accountName": "Verbindlichkeiten im Rahmen der sozialen Sicherheit",
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"provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification; name corrected vs oracle (seed had wrong rate/label)",
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@@ -312,8 +322,7 @@ export const SKR03_2026: IChart = {
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09); enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
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@@ -321,7 +330,7 @@ export const SKR03_2026: IChart = {
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@@ -329,7 +338,7 @@ export const SKR03_2026: IChart = {
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@@ -337,52 +346,31 @@ export const SKR03_2026: IChart = {
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{
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{
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"accountNumber": "2000",
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"accountName": "Zinsen und ähnliche Aufwendungen",
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"accountType": "expense",
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@@ -390,52 +378,23 @@ export const SKR03_2026: IChart = {
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},
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|
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{
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|
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"accountNumber": "2200",
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|
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"accountName": "Kapitalrücklage",
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|
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|
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|
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"description": "Capital reserves",
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|
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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|
},
|
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|
{
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"accountNumber": "2300",
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|
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"accountName": "
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|
-
"accountClass": 2,
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|
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"accountType": "equity",
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|
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"description": "Revenue reserves",
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|
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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|
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"validFrom": 2026
|
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|
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},
|
|
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|
-
{
|
|
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|
-
"accountNumber": "2400",
|
|
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|
-
"accountName": "Gewinnvortrag",
|
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|
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|
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|
-
"accountType": "equity",
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|
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"description": "Profit carried forward",
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|
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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|
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|
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|
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},
|
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|
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{
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|
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|
-
"accountNumber": "2500",
|
|
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|
-
"accountName": "Verlustvortrag",
|
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|
+
"accountName": "Sonstige Aufwendungen",
|
|
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|
"accountClass": 2,
|
|
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|
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"accountType": "
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|
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"
|
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|
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
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|
+
"accountType": "expense",
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|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
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|
"validFrom": 2026
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|
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|
},
|
|
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|
{
|
|
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|
-
"accountNumber": "
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|
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|
-
"accountName": "
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|
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|
+
"accountNumber": "2650",
|
|
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|
+
"accountName": "Sonstige Zinsen und ähnliche Erträge",
|
|
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|
"accountClass": 2,
|
|
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|
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"accountType": "
|
|
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|
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"
|
|
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|
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"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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|
+
"accountType": "revenue",
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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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|
{
|
|
@@ -443,60 +402,38 @@ export const SKR03_2026: IChart = {
|
|
|
443
402
|
"accountName": "Erträge aus Kursdifferenzen",
|
|
444
403
|
"accountClass": 2,
|
|
445
404
|
"accountType": "revenue",
|
|
446
|
-
"provenance": "
|
|
405
|
+
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
447
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|
"validFrom": 2026
|
|
448
407
|
},
|
|
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|
{
|
|
450
409
|
"accountNumber": "2700",
|
|
451
|
-
"accountName": "
|
|
452
|
-
"accountClass": 2,
|
|
453
|
-
"accountType": "equity",
|
|
454
|
-
"description": "Annual deficit",
|
|
455
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
456
|
-
"validFrom": 2026
|
|
457
|
-
},
|
|
458
|
-
{
|
|
459
|
-
"accountNumber": "2900",
|
|
460
|
-
"accountName": "Sonderposten mit Rücklageanteil",
|
|
410
|
+
"accountName": "Sonstige Erträge",
|
|
461
411
|
"accountClass": 2,
|
|
462
|
-
"accountType": "
|
|
463
|
-
"
|
|
464
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
465
|
-
"validFrom": 2026
|
|
466
|
-
},
|
|
467
|
-
{
|
|
468
|
-
"accountNumber": "3000",
|
|
469
|
-
"accountName": "Rückstellungen für Pensionen",
|
|
470
|
-
"accountClass": 3,
|
|
471
|
-
"accountType": "liability",
|
|
472
|
-
"description": "Pension provisions",
|
|
473
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
412
|
+
"accountType": "revenue",
|
|
413
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
474
414
|
"validFrom": 2026
|
|
475
415
|
},
|
|
476
416
|
{
|
|
477
417
|
"accountNumber": "3100",
|
|
478
|
-
"accountName": "
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+
"accountName": "Fremdleistungen",
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|
"accountClass": 3,
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-
"accountType": "
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|
-
"
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|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
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|
+
"accountType": "expense",
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|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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|
"validFrom": 2026
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},
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{
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|
"accountNumber": "3200",
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|
-
"accountName": "
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|
+
"accountName": "Wareneingang",
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|
"accountClass": 3,
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|
-
"accountType": "
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|
-
"
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491
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
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|
+
"accountType": "expense",
|
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|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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492
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|
"validFrom": 2026
|
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|
},
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|
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|
{
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|
"accountNumber": "3300",
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-
"accountName": "
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|
+
"accountName": "Wareneingang 7 % Vorsteuer",
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497
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|
"accountClass": 3,
|
|
498
|
-
"accountType": "
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499
|
-
"description": "Bank loans",
|
|
436
|
+
"accountType": "expense",
|
|
500
437
|
"automatikFunction": {
|
|
501
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|
"taxType": "vst",
|
|
502
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|
"ratePercent": 7
|
|
@@ -505,15 +442,14 @@ export const SKR03_2026: IChart = {
|
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"",
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|
"40"
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|
],
|
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508
|
-
"provenance": "
|
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445
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
509
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|
"validFrom": 2026
|
|
510
447
|
},
|
|
511
448
|
{
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449
|
"accountNumber": "3400",
|
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|
-
"accountName": "
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|
+
"accountName": "Wareneingang 19 % Vorsteuer",
|
|
514
451
|
"accountClass": 3,
|
|
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|
-
"accountType": "
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516
|
-
"description": "Advance payments received",
|
|
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|
+
"accountType": "expense",
|
|
517
453
|
"automatikFunction": {
|
|
518
454
|
"taxType": "vst",
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|
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|
"ratePercent": 19
|
|
@@ -522,34 +458,7 @@ export const SKR03_2026: IChart = {
|
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522
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"",
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523
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|
"40"
|
|
524
460
|
],
|
|
525
|
-
"provenance": "
|
|
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|
-
"validFrom": 2026
|
|
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|
-
},
|
|
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|
-
{
|
|
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|
-
"accountNumber": "3500",
|
|
530
|
-
"accountName": "Verbindlichkeiten aus Steuern",
|
|
531
|
-
"accountClass": 3,
|
|
532
|
-
"accountType": "liability",
|
|
533
|
-
"description": "Tax liabilities",
|
|
534
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
535
|
-
"validFrom": 2026
|
|
536
|
-
},
|
|
537
|
-
{
|
|
538
|
-
"accountNumber": "3600",
|
|
539
|
-
"accountName": "Verbindlichkeiten im Rahmen der sozialen Sicherheit",
|
|
540
|
-
"accountClass": 3,
|
|
541
|
-
"accountType": "liability",
|
|
542
|
-
"description": "Social security liabilities",
|
|
543
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
544
|
-
"validFrom": 2026
|
|
545
|
-
},
|
|
546
|
-
{
|
|
547
|
-
"accountNumber": "3700",
|
|
548
|
-
"accountName": "Sonstige Verbindlichkeiten",
|
|
549
|
-
"accountClass": 3,
|
|
550
|
-
"accountType": "liability",
|
|
551
|
-
"description": "Other liabilities",
|
|
552
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
461
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
553
462
|
"validFrom": 2026
|
|
554
463
|
},
|
|
555
464
|
{
|
|
@@ -565,7 +474,7 @@ export const SKR03_2026: IChart = {
|
|
|
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|
"",
|
|
566
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|
"40"
|
|
567
476
|
],
|
|
568
|
-
"provenance": "
|
|
477
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
569
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|
"validFrom": 2026
|
|
570
479
|
},
|
|
571
480
|
{
|
|
@@ -581,385 +490,194 @@ export const SKR03_2026: IChart = {
|
|
|
581
490
|
"",
|
|
582
491
|
"40"
|
|
583
492
|
],
|
|
584
|
-
"provenance": "
|
|
493
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
585
494
|
"validFrom": 2026
|
|
586
495
|
},
|
|
587
496
|
{
|
|
588
|
-
"accountNumber": "
|
|
589
|
-
"accountName": "
|
|
497
|
+
"accountNumber": "3800",
|
|
498
|
+
"accountName": "Bezugsnebenkosten",
|
|
590
499
|
"accountClass": 3,
|
|
591
|
-
"accountType": "liability",
|
|
592
|
-
"description": "Deferred income",
|
|
593
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
594
|
-
"validFrom": 2026
|
|
595
|
-
},
|
|
596
|
-
{
|
|
597
|
-
"accountNumber": "4000",
|
|
598
|
-
"accountName": "Umsatzerlöse",
|
|
599
|
-
"accountClass": 4,
|
|
600
|
-
"accountType": "revenue",
|
|
601
|
-
"description": "Sales revenue",
|
|
602
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
603
|
-
"validFrom": 2026
|
|
604
|
-
},
|
|
605
|
-
{
|
|
606
|
-
"accountNumber": "4100",
|
|
607
|
-
"accountName": "steuerfreie Umsätze",
|
|
608
|
-
"accountClass": 4,
|
|
609
|
-
"accountType": "revenue",
|
|
610
|
-
"description": "Tax-free sales",
|
|
611
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
612
|
-
"validFrom": 2026
|
|
613
|
-
},
|
|
614
|
-
{
|
|
615
|
-
"accountNumber": "4200",
|
|
616
|
-
"accountName": "Erlöse 7% USt",
|
|
617
|
-
"accountClass": 4,
|
|
618
|
-
"accountType": "revenue",
|
|
619
|
-
"description": "Revenue 7% VAT",
|
|
620
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
621
|
-
"validFrom": 2026
|
|
622
|
-
},
|
|
623
|
-
{
|
|
624
|
-
"accountNumber": "4300",
|
|
625
|
-
"accountName": "Erlöse 19% USt",
|
|
626
|
-
"accountClass": 4,
|
|
627
|
-
"accountType": "revenue",
|
|
628
|
-
"description": "Revenue 19% VAT",
|
|
629
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
630
|
-
"validFrom": 2026
|
|
631
|
-
},
|
|
632
|
-
{
|
|
633
|
-
"accountNumber": "4400",
|
|
634
|
-
"accountName": "Erlöse innergemeinschaftliche Lieferungen",
|
|
635
|
-
"accountClass": 4,
|
|
636
|
-
"accountType": "revenue",
|
|
637
|
-
"description": "EU sales",
|
|
638
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
639
|
-
"validFrom": 2026
|
|
640
|
-
},
|
|
641
|
-
{
|
|
642
|
-
"accountNumber": "4500",
|
|
643
|
-
"accountName": "Erlöse Export",
|
|
644
|
-
"accountClass": 4,
|
|
645
|
-
"accountType": "revenue",
|
|
646
|
-
"description": "Export sales",
|
|
647
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
648
|
-
"validFrom": 2026
|
|
649
|
-
},
|
|
650
|
-
{
|
|
651
|
-
"accountNumber": "4600",
|
|
652
|
-
"accountName": "Bestandsveränderungen",
|
|
653
|
-
"accountClass": 4,
|
|
654
|
-
"accountType": "revenue",
|
|
655
|
-
"description": "Inventory changes",
|
|
656
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
657
|
-
"validFrom": 2026
|
|
658
|
-
},
|
|
659
|
-
{
|
|
660
|
-
"accountNumber": "4700",
|
|
661
|
-
"accountName": "Aktivierte Eigenleistungen",
|
|
662
|
-
"accountClass": 4,
|
|
663
|
-
"accountType": "revenue",
|
|
664
|
-
"description": "Capitalized own work",
|
|
665
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
666
|
-
"validFrom": 2026
|
|
667
|
-
},
|
|
668
|
-
{
|
|
669
|
-
"accountNumber": "4800",
|
|
670
|
-
"accountName": "Sonstige betriebliche Erträge",
|
|
671
|
-
"accountClass": 4,
|
|
672
|
-
"accountType": "revenue",
|
|
673
|
-
"description": "Other operating income",
|
|
674
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
675
|
-
"validFrom": 2026
|
|
676
|
-
},
|
|
677
|
-
{
|
|
678
|
-
"accountNumber": "4900",
|
|
679
|
-
"accountName": "Erträge aus Beteiligungen",
|
|
680
|
-
"accountClass": 4,
|
|
681
|
-
"accountType": "revenue",
|
|
682
|
-
"description": "Investment income",
|
|
683
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
684
|
-
"validFrom": 2026
|
|
685
|
-
},
|
|
686
|
-
{
|
|
687
|
-
"accountNumber": "5000",
|
|
688
|
-
"accountName": "Aufwendungen für Roh-, Hilfs- und Betriebsstoffe",
|
|
689
|
-
"accountClass": 5,
|
|
690
|
-
"accountType": "expense",
|
|
691
|
-
"description": "Raw materials and supplies",
|
|
692
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
693
|
-
"validFrom": 2026
|
|
694
|
-
},
|
|
695
|
-
{
|
|
696
|
-
"accountNumber": "5100",
|
|
697
|
-
"accountName": "Einkauf Waren",
|
|
698
|
-
"accountClass": 5,
|
|
699
|
-
"accountType": "expense",
|
|
700
|
-
"description": "Purchase of goods",
|
|
701
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
702
|
-
"validFrom": 2026
|
|
703
|
-
},
|
|
704
|
-
{
|
|
705
|
-
"accountNumber": "5200",
|
|
706
|
-
"accountName": "Wareneingang 7% Vorsteuer",
|
|
707
|
-
"accountClass": 5,
|
|
708
|
-
"accountType": "expense",
|
|
709
|
-
"description": "Goods receipt 7% input tax",
|
|
710
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
711
|
-
"validFrom": 2026
|
|
712
|
-
},
|
|
713
|
-
{
|
|
714
|
-
"accountNumber": "5400",
|
|
715
|
-
"accountName": "Wareneingang 19% Vorsteuer",
|
|
716
|
-
"accountClass": 5,
|
|
717
|
-
"accountType": "expense",
|
|
718
|
-
"description": "Goods receipt 19% input tax",
|
|
719
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
720
|
-
"validFrom": 2026
|
|
721
|
-
},
|
|
722
|
-
{
|
|
723
|
-
"accountNumber": "5500",
|
|
724
|
-
"accountName": "Aufwendungen für bezogene Leistungen",
|
|
725
|
-
"accountClass": 5,
|
|
726
|
-
"accountType": "expense",
|
|
727
|
-
"description": "Purchased services",
|
|
728
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
729
|
-
"validFrom": 2026
|
|
730
|
-
},
|
|
731
|
-
{
|
|
732
|
-
"accountNumber": "5600",
|
|
733
|
-
"accountName": "Aufwendungen für Energie",
|
|
734
|
-
"accountClass": 5,
|
|
735
500
|
"accountType": "expense",
|
|
736
|
-
"
|
|
737
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
501
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
738
502
|
"validFrom": 2026
|
|
739
503
|
},
|
|
740
504
|
{
|
|
741
|
-
"accountNumber": "
|
|
742
|
-
"accountName": "
|
|
743
|
-
"accountClass":
|
|
744
|
-
"accountType": "
|
|
745
|
-
"
|
|
746
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
747
|
-
"validFrom": 2026
|
|
748
|
-
},
|
|
749
|
-
{
|
|
750
|
-
"accountNumber": "5800",
|
|
751
|
-
"accountName": "Bewirtungskosten",
|
|
752
|
-
"accountClass": 5,
|
|
753
|
-
"accountType": "expense",
|
|
754
|
-
"description": "Entertainment expenses",
|
|
755
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
756
|
-
"validFrom": 2026
|
|
757
|
-
},
|
|
758
|
-
{
|
|
759
|
-
"accountNumber": "5900",
|
|
760
|
-
"accountName": "Fremdleistungen",
|
|
761
|
-
"accountClass": 5,
|
|
762
|
-
"accountType": "expense",
|
|
763
|
-
"description": "External services",
|
|
764
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
505
|
+
"accountNumber": "3980",
|
|
506
|
+
"accountName": "Warenbestand",
|
|
507
|
+
"accountClass": 3,
|
|
508
|
+
"accountType": "asset",
|
|
509
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
765
510
|
"validFrom": 2026
|
|
766
511
|
},
|
|
767
512
|
{
|
|
768
|
-
"accountNumber": "
|
|
513
|
+
"accountNumber": "4100",
|
|
769
514
|
"accountName": "Löhne und Gehälter",
|
|
770
|
-
"accountClass":
|
|
515
|
+
"accountClass": 4,
|
|
771
516
|
"accountType": "expense",
|
|
772
|
-
"
|
|
773
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
517
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
774
518
|
"validFrom": 2026
|
|
775
519
|
},
|
|
776
520
|
{
|
|
777
|
-
"accountNumber": "
|
|
778
|
-
"accountName": "
|
|
779
|
-
"accountClass":
|
|
521
|
+
"accountNumber": "4130",
|
|
522
|
+
"accountName": "Gesetzliche soziale Aufwendungen",
|
|
523
|
+
"accountClass": 4,
|
|
780
524
|
"accountType": "expense",
|
|
781
|
-
"
|
|
782
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
525
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
783
526
|
"validFrom": 2026
|
|
784
527
|
},
|
|
785
528
|
{
|
|
786
|
-
"accountNumber": "
|
|
787
|
-
"accountName": "
|
|
788
|
-
"accountClass":
|
|
529
|
+
"accountNumber": "4210",
|
|
530
|
+
"accountName": "Miete",
|
|
531
|
+
"accountClass": 4,
|
|
789
532
|
"accountType": "expense",
|
|
790
|
-
"
|
|
791
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
533
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
792
534
|
"validFrom": 2026
|
|
793
535
|
},
|
|
794
536
|
{
|
|
795
|
-
"accountNumber": "
|
|
796
|
-
"accountName": "
|
|
797
|
-
"accountClass":
|
|
537
|
+
"accountNumber": "4240",
|
|
538
|
+
"accountName": "Gas, Strom, Wasser",
|
|
539
|
+
"accountClass": 4,
|
|
798
540
|
"accountType": "expense",
|
|
799
|
-
"
|
|
800
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
541
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
801
542
|
"validFrom": 2026
|
|
802
543
|
},
|
|
803
544
|
{
|
|
804
|
-
"accountNumber": "
|
|
545
|
+
"accountNumber": "4360",
|
|
805
546
|
"accountName": "Versicherungen",
|
|
806
|
-
"accountClass":
|
|
807
|
-
"accountType": "expense",
|
|
808
|
-
"description": "Insurance",
|
|
809
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
810
|
-
"validFrom": 2026
|
|
811
|
-
},
|
|
812
|
-
{
|
|
813
|
-
"accountNumber": "6500",
|
|
814
|
-
"accountName": "Berufsgenossenschaft",
|
|
815
|
-
"accountClass": 6,
|
|
547
|
+
"accountClass": 4,
|
|
816
548
|
"accountType": "expense",
|
|
817
|
-
"
|
|
818
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
549
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
819
550
|
"validFrom": 2026
|
|
820
551
|
},
|
|
821
552
|
{
|
|
822
|
-
"accountNumber": "
|
|
823
|
-
"accountName": "
|
|
824
|
-
"accountClass":
|
|
553
|
+
"accountNumber": "4380",
|
|
554
|
+
"accountName": "Beiträge",
|
|
555
|
+
"accountClass": 4,
|
|
825
556
|
"accountType": "expense",
|
|
826
|
-
"
|
|
827
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
557
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
828
558
|
"validFrom": 2026
|
|
829
559
|
},
|
|
830
560
|
{
|
|
831
|
-
"accountNumber": "
|
|
832
|
-
"accountName": "
|
|
833
|
-
"accountClass":
|
|
561
|
+
"accountNumber": "4500",
|
|
562
|
+
"accountName": "Fahrzeugkosten",
|
|
563
|
+
"accountClass": 4,
|
|
834
564
|
"accountType": "expense",
|
|
835
|
-
"
|
|
836
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
565
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
837
566
|
"validFrom": 2026
|
|
838
567
|
},
|
|
839
568
|
{
|
|
840
|
-
"accountNumber": "
|
|
841
|
-
"accountName": "
|
|
842
|
-
"accountClass":
|
|
569
|
+
"accountNumber": "4600",
|
|
570
|
+
"accountName": "Werbekosten",
|
|
571
|
+
"accountClass": 4,
|
|
843
572
|
"accountType": "expense",
|
|
844
|
-
"
|
|
845
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
573
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
846
574
|
"validFrom": 2026
|
|
847
575
|
},
|
|
848
576
|
{
|
|
849
|
-
"accountNumber": "
|
|
850
|
-
"accountName": "
|
|
851
|
-
"accountClass":
|
|
577
|
+
"accountNumber": "4650",
|
|
578
|
+
"accountName": "Bewirtungskosten",
|
|
579
|
+
"accountClass": 4,
|
|
852
580
|
"accountType": "expense",
|
|
853
|
-
"
|
|
854
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
581
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
855
582
|
"validFrom": 2026
|
|
856
583
|
},
|
|
857
584
|
{
|
|
858
|
-
"accountNumber": "
|
|
859
|
-
"accountName": "
|
|
860
|
-
"accountClass":
|
|
585
|
+
"accountNumber": "4670",
|
|
586
|
+
"accountName": "Reisekosten Unternehmer",
|
|
587
|
+
"accountClass": 4,
|
|
861
588
|
"accountType": "expense",
|
|
862
|
-
"
|
|
863
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
589
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
864
590
|
"validFrom": 2026
|
|
865
591
|
},
|
|
866
592
|
{
|
|
867
|
-
"accountNumber": "
|
|
868
|
-
"accountName": "
|
|
869
|
-
"accountClass":
|
|
593
|
+
"accountNumber": "4800",
|
|
594
|
+
"accountName": "Reparaturen und Instandhaltung technischer Anlagen und Maschinen",
|
|
595
|
+
"accountClass": 4,
|
|
870
596
|
"accountType": "expense",
|
|
871
|
-
"
|
|
872
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
597
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
873
598
|
"validFrom": 2026
|
|
874
599
|
},
|
|
875
600
|
{
|
|
876
|
-
"accountNumber": "
|
|
877
|
-
"accountName": "
|
|
878
|
-
"accountClass":
|
|
601
|
+
"accountNumber": "4830",
|
|
602
|
+
"accountName": "Abschreibungen auf Sachanlagen",
|
|
603
|
+
"accountClass": 4,
|
|
879
604
|
"accountType": "expense",
|
|
880
|
-
"
|
|
881
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
605
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
882
606
|
"validFrom": 2026
|
|
883
607
|
},
|
|
884
608
|
{
|
|
885
|
-
"accountNumber": "
|
|
886
|
-
"accountName": "
|
|
887
|
-
"accountClass":
|
|
609
|
+
"accountNumber": "4900",
|
|
610
|
+
"accountName": "Sonstige betriebliche Aufwendungen",
|
|
611
|
+
"accountClass": 4,
|
|
888
612
|
"accountType": "expense",
|
|
889
|
-
"
|
|
890
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
613
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
891
614
|
"validFrom": 2026
|
|
892
615
|
},
|
|
893
616
|
{
|
|
894
|
-
"accountNumber": "
|
|
895
|
-
"accountName": "
|
|
896
|
-
"accountClass":
|
|
617
|
+
"accountNumber": "4910",
|
|
618
|
+
"accountName": "Porto",
|
|
619
|
+
"accountClass": 4,
|
|
897
620
|
"accountType": "expense",
|
|
898
|
-
"
|
|
899
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
621
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
900
622
|
"validFrom": 2026
|
|
901
623
|
},
|
|
902
624
|
{
|
|
903
|
-
"accountNumber": "
|
|
904
|
-
"accountName": "
|
|
905
|
-
"accountClass":
|
|
625
|
+
"accountNumber": "4920",
|
|
626
|
+
"accountName": "Telefon",
|
|
627
|
+
"accountClass": 4,
|
|
906
628
|
"accountType": "expense",
|
|
907
|
-
"
|
|
908
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
629
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
909
630
|
"validFrom": 2026
|
|
910
631
|
},
|
|
911
632
|
{
|
|
912
|
-
"accountNumber": "
|
|
913
|
-
"accountName": "
|
|
914
|
-
"accountClass":
|
|
633
|
+
"accountNumber": "4930",
|
|
634
|
+
"accountName": "Bürobedarf",
|
|
635
|
+
"accountClass": 4,
|
|
915
636
|
"accountType": "expense",
|
|
916
|
-
"
|
|
917
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
637
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
918
638
|
"validFrom": 2026
|
|
919
639
|
},
|
|
920
640
|
{
|
|
921
|
-
"accountNumber": "
|
|
922
|
-
"accountName": "
|
|
923
|
-
"accountClass":
|
|
641
|
+
"accountNumber": "4950",
|
|
642
|
+
"accountName": "Rechts- und Beratungskosten",
|
|
643
|
+
"accountClass": 4,
|
|
924
644
|
"accountType": "expense",
|
|
925
|
-
"
|
|
926
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
645
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
927
646
|
"validFrom": 2026
|
|
928
647
|
},
|
|
929
648
|
{
|
|
930
|
-
"accountNumber": "
|
|
931
|
-
"accountName": "
|
|
932
|
-
"accountClass":
|
|
649
|
+
"accountNumber": "4955",
|
|
650
|
+
"accountName": "Buchführungskosten",
|
|
651
|
+
"accountClass": 4,
|
|
933
652
|
"accountType": "expense",
|
|
934
|
-
"
|
|
935
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
653
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
936
654
|
"validFrom": 2026
|
|
937
655
|
},
|
|
938
656
|
{
|
|
939
|
-
"accountNumber": "
|
|
940
|
-
"accountName": "
|
|
941
|
-
"accountClass":
|
|
657
|
+
"accountNumber": "4970",
|
|
658
|
+
"accountName": "Nebenkosten des Geldverkehrs",
|
|
659
|
+
"accountClass": 4,
|
|
942
660
|
"accountType": "expense",
|
|
943
|
-
"
|
|
944
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
945
|
-
"validFrom": 2026
|
|
946
|
-
},
|
|
947
|
-
{
|
|
948
|
-
"accountNumber": "8000",
|
|
949
|
-
"accountName": "Erlöse aus Anlagenabgängen",
|
|
950
|
-
"accountClass": 8,
|
|
951
|
-
"accountType": "revenue",
|
|
952
|
-
"description": "Gains from asset disposals",
|
|
953
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
661
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
954
662
|
"validFrom": 2026
|
|
955
663
|
},
|
|
956
664
|
{
|
|
957
665
|
"accountNumber": "8100",
|
|
958
|
-
"accountName": "
|
|
666
|
+
"accountName": "Steuerfreie Umsätze §4 Nr. 8 ff. UStG",
|
|
959
667
|
"accountClass": 8,
|
|
960
668
|
"accountType": "revenue",
|
|
961
|
-
"
|
|
962
|
-
|
|
669
|
+
"automatikFunction": {
|
|
670
|
+
"taxType": "free"
|
|
671
|
+
},
|
|
672
|
+
"allowedBuKeys": [
|
|
673
|
+
"",
|
|
674
|
+
"40"
|
|
675
|
+
],
|
|
676
|
+
"ustva": {
|
|
677
|
+
"kennzahl": 48,
|
|
678
|
+
"role": "base"
|
|
679
|
+
},
|
|
680
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
963
681
|
"validFrom": 2026
|
|
964
682
|
},
|
|
965
683
|
{
|
|
@@ -978,7 +696,7 @@ export const SKR03_2026: IChart = {
|
|
|
978
696
|
"kennzahl": 43,
|
|
979
697
|
"role": "base"
|
|
980
698
|
},
|
|
981
|
-
"provenance": "
|
|
699
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
982
700
|
"validFrom": 2026
|
|
983
701
|
},
|
|
984
702
|
{
|
|
@@ -997,24 +715,22 @@ export const SKR03_2026: IChart = {
|
|
|
997
715
|
"kennzahl": 41,
|
|
998
716
|
"role": "base"
|
|
999
717
|
},
|
|
1000
|
-
"provenance": "
|
|
718
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1001
719
|
"validFrom": 2026
|
|
1002
720
|
},
|
|
1003
721
|
{
|
|
1004
722
|
"accountNumber": "8200",
|
|
1005
|
-
"accountName": "
|
|
723
|
+
"accountName": "Erlöse",
|
|
1006
724
|
"accountClass": 8,
|
|
1007
725
|
"accountType": "revenue",
|
|
1008
|
-
"
|
|
1009
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
726
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1010
727
|
"validFrom": 2026
|
|
1011
728
|
},
|
|
1012
729
|
{
|
|
1013
730
|
"accountNumber": "8300",
|
|
1014
|
-
"accountName": "
|
|
731
|
+
"accountName": "Erlöse 7 % USt",
|
|
1015
732
|
"accountClass": 8,
|
|
1016
|
-
"accountType": "
|
|
1017
|
-
"description": "Interest expense",
|
|
733
|
+
"accountType": "revenue",
|
|
1018
734
|
"automatikFunction": {
|
|
1019
735
|
"taxType": "ust",
|
|
1020
736
|
"ratePercent": 7
|
|
@@ -1027,12 +743,12 @@ export const SKR03_2026: IChart = {
|
|
|
1027
743
|
"kennzahl": 86,
|
|
1028
744
|
"role": "base"
|
|
1029
745
|
},
|
|
1030
|
-
"provenance": "
|
|
746
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1031
747
|
"validFrom": 2026
|
|
1032
748
|
},
|
|
1033
749
|
{
|
|
1034
750
|
"accountNumber": "8337",
|
|
1035
|
-
"accountName": "Erlöse aus Leistungen
|
|
751
|
+
"accountName": "Erlöse aus Leistungen nach §13b UStG (Leistungsempfänger schuldet die Umsatzsteuer)",
|
|
1036
752
|
"accountClass": 8,
|
|
1037
753
|
"accountType": "revenue",
|
|
1038
754
|
"automatikFunction": {
|
|
@@ -1046,15 +762,14 @@ export const SKR03_2026: IChart = {
|
|
|
1046
762
|
"kennzahl": 60,
|
|
1047
763
|
"role": "base"
|
|
1048
764
|
},
|
|
1049
|
-
"provenance": "
|
|
765
|
+
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
|
|
1050
766
|
"validFrom": 2026
|
|
1051
767
|
},
|
|
1052
768
|
{
|
|
1053
769
|
"accountNumber": "8400",
|
|
1054
|
-
"accountName": "
|
|
770
|
+
"accountName": "Erlöse 19 % USt",
|
|
1055
771
|
"accountClass": 8,
|
|
1056
772
|
"accountType": "revenue",
|
|
1057
|
-
"description": "Other income",
|
|
1058
773
|
"automatikFunction": {
|
|
1059
774
|
"taxType": "ust",
|
|
1060
775
|
"ratePercent": 19
|
|
@@ -1067,34 +782,7 @@ export const SKR03_2026: IChart = {
|
|
|
1067
782
|
"kennzahl": 81,
|
|
1068
783
|
"role": "base"
|
|
1069
784
|
},
|
|
1070
|
-
"provenance": "
|
|
1071
|
-
"validFrom": 2026
|
|
1072
|
-
},
|
|
1073
|
-
{
|
|
1074
|
-
"accountNumber": "8500",
|
|
1075
|
-
"accountName": "Sonstige Aufwendungen",
|
|
1076
|
-
"accountClass": 8,
|
|
1077
|
-
"accountType": "expense",
|
|
1078
|
-
"description": "Other expenses",
|
|
1079
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
1080
|
-
"validFrom": 2026
|
|
1081
|
-
},
|
|
1082
|
-
{
|
|
1083
|
-
"accountNumber": "8600",
|
|
1084
|
-
"accountName": "Außerordentliche Erträge",
|
|
1085
|
-
"accountClass": 8,
|
|
1086
|
-
"accountType": "revenue",
|
|
1087
|
-
"description": "Extraordinary income",
|
|
1088
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
1089
|
-
"validFrom": 2026
|
|
1090
|
-
},
|
|
1091
|
-
{
|
|
1092
|
-
"accountNumber": "8700",
|
|
1093
|
-
"accountName": "Außerordentliche Aufwendungen",
|
|
1094
|
-
"accountClass": 8,
|
|
1095
|
-
"accountType": "expense",
|
|
1096
|
-
"description": "Extraordinary expenses",
|
|
1097
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
785
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1098
786
|
"validFrom": 2026
|
|
1099
787
|
},
|
|
1100
788
|
{
|
|
@@ -1114,7 +802,7 @@ export const SKR03_2026: IChart = {
|
|
|
1114
802
|
"kennzahl": 86,
|
|
1115
803
|
"role": "base"
|
|
1116
804
|
},
|
|
1117
|
-
"provenance": "
|
|
805
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1118
806
|
"validFrom": 2026
|
|
1119
807
|
},
|
|
1120
808
|
{
|
|
@@ -1134,115 +822,63 @@ export const SKR03_2026: IChart = {
|
|
|
1134
822
|
"kennzahl": 81,
|
|
1135
823
|
"role": "base"
|
|
1136
824
|
},
|
|
1137
|
-
"provenance": "
|
|
825
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1138
826
|
"validFrom": 2026
|
|
1139
827
|
},
|
|
1140
828
|
{
|
|
1141
|
-
"accountNumber": "
|
|
1142
|
-
"accountName": "
|
|
829
|
+
"accountNumber": "8801",
|
|
830
|
+
"accountName": "Erlöse aus Verkäufen des Sachanlagevermögens (steuerpflichtig)",
|
|
1143
831
|
"accountClass": 8,
|
|
1144
832
|
"accountType": "revenue",
|
|
1145
|
-
"
|
|
1146
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
833
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1147
834
|
"validFrom": 2026
|
|
1148
835
|
},
|
|
1149
836
|
{
|
|
1150
|
-
"accountNumber": "
|
|
1151
|
-
"accountName": "
|
|
837
|
+
"accountNumber": "8980",
|
|
838
|
+
"accountName": "Bestandsveränderungen fertige Erzeugnisse und Waren",
|
|
1152
839
|
"accountClass": 8,
|
|
1153
|
-
"accountType": "
|
|
1154
|
-
"
|
|
1155
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
840
|
+
"accountType": "revenue",
|
|
841
|
+
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1156
842
|
"validFrom": 2026
|
|
1157
843
|
},
|
|
1158
844
|
{
|
|
1159
845
|
"accountNumber": "9000",
|
|
1160
|
-
"accountName": "Saldenvorträge",
|
|
846
|
+
"accountName": "Saldenvorträge Sachkonten",
|
|
1161
847
|
"accountClass": 9,
|
|
1162
848
|
"accountType": "equity",
|
|
1163
|
-
"
|
|
1164
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
849
|
+
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1165
850
|
"validFrom": 2026
|
|
1166
851
|
},
|
|
1167
852
|
{
|
|
1168
|
-
"accountNumber": "
|
|
1169
|
-
"accountName": "
|
|
853
|
+
"accountNumber": "9008",
|
|
854
|
+
"accountName": "Saldenvorträge Debitoren",
|
|
1170
855
|
"accountClass": 9,
|
|
1171
|
-
"accountType": "
|
|
1172
|
-
"
|
|
1173
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
1174
|
-
"validFrom": 2026
|
|
1175
|
-
},
|
|
1176
|
-
{
|
|
1177
|
-
"accountNumber": "9200",
|
|
1178
|
-
"accountName": "Eröffnungsbilanzkonto",
|
|
1179
|
-
"accountClass": 9,
|
|
1180
|
-
"accountType": "equity",
|
|
1181
|
-
"description": "Opening balance sheet account",
|
|
1182
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
856
|
+
"accountType": "asset",
|
|
857
|
+
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1183
858
|
"validFrom": 2026
|
|
1184
859
|
},
|
|
1185
860
|
{
|
|
1186
|
-
"accountNumber": "
|
|
1187
|
-
"accountName": "
|
|
861
|
+
"accountNumber": "9009",
|
|
862
|
+
"accountName": "Saldenvorträge Kreditoren",
|
|
1188
863
|
"accountClass": 9,
|
|
1189
|
-
"accountType": "
|
|
1190
|
-
"
|
|
1191
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
864
|
+
"accountType": "liability",
|
|
865
|
+
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1192
866
|
"validFrom": 2026
|
|
1193
867
|
},
|
|
1194
868
|
{
|
|
1195
869
|
"accountNumber": "9400",
|
|
1196
|
-
"accountName": "Gewinn- und Verlustkonto",
|
|
1197
|
-
"accountClass": 9,
|
|
1198
|
-
"accountType": "equity",
|
|
1199
|
-
"description": "Profit and loss account",
|
|
1200
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
1201
|
-
"validFrom": 2026
|
|
1202
|
-
},
|
|
1203
|
-
{
|
|
1204
|
-
"accountNumber": "9500",
|
|
1205
|
-
"accountName": "Kapitalkonto",
|
|
1206
|
-
"accountClass": 9,
|
|
1207
|
-
"accountType": "equity",
|
|
1208
|
-
"description": "Capital account",
|
|
1209
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
1210
|
-
"validFrom": 2026
|
|
1211
|
-
},
|
|
1212
|
-
{
|
|
1213
|
-
"accountNumber": "9600",
|
|
1214
|
-
"accountName": "Privatkonto",
|
|
1215
|
-
"accountClass": 9,
|
|
1216
|
-
"accountType": "equity",
|
|
1217
|
-
"description": "Private account",
|
|
1218
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
1219
|
-
"validFrom": 2026
|
|
1220
|
-
},
|
|
1221
|
-
{
|
|
1222
|
-
"accountNumber": "9700",
|
|
1223
|
-
"accountName": "Eigenverbrauch",
|
|
1224
|
-
"accountClass": 9,
|
|
1225
|
-
"accountType": "equity",
|
|
1226
|
-
"description": "Personal consumption",
|
|
1227
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
1228
|
-
"validFrom": 2026
|
|
1229
|
-
},
|
|
1230
|
-
{
|
|
1231
|
-
"accountNumber": "9800",
|
|
1232
|
-
"accountName": "Statistische Konten",
|
|
870
|
+
"accountName": "Gewinn- und Verlustkonto (Abschluss)",
|
|
1233
871
|
"accountClass": 9,
|
|
1234
872
|
"accountType": "equity",
|
|
1235
|
-
"
|
|
1236
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
873
|
+
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1237
874
|
"validFrom": 2026
|
|
1238
875
|
},
|
|
1239
876
|
{
|
|
1240
|
-
"accountNumber": "
|
|
1241
|
-
"accountName": "
|
|
877
|
+
"accountNumber": "9998",
|
|
878
|
+
"accountName": "Statistisches Gegenkonto",
|
|
1242
879
|
"accountClass": 9,
|
|
1243
880
|
"accountType": "equity",
|
|
1244
|
-
"
|
|
1245
|
-
"provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
|
|
881
|
+
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1246
882
|
"validFrom": 2026
|
|
1247
883
|
}
|
|
1248
884
|
]
|