@fin.cx/chartdata 2.12.0 → 2.13.0
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/chartdata.lookup.d.ts +6 -1
- package/dist_ts/chartdata.lookup.js +8 -1
- package/dist_ts/chartdata.types.d.ts +15 -0
- package/dist_ts/data/skr03.2026.js +556 -8
- package/dist_ts/data/skr04.2026.js +395 -4
- package/package.json +4 -4
- package/readme.md +14 -0
- package/ts/00_commitinfo_data.ts +1 -1
- package/ts/chartdata.lookup.ts +13 -0
- package/ts/chartdata.types.ts +16 -0
- package/ts/data/skr03.2026.ts +555 -7
- package/ts/data/skr04.2026.ts +394 -3
package/ts/data/skr03.2026.ts
CHANGED
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@@ -654,6 +654,86 @@ export const SKR03_2026: IChart = {
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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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657
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{
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658
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"accountNumber": "2310",
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659
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"accountName": "Anlagenabgänge Sachanlagen (Restbuchwert bei Buchverlust)",
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660
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"accountClass": 2,
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661
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"accountType": "expense",
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662
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"accountRole": "disposal_book_value",
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663
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"hgb275Position": "GuV 8",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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665
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"validFrom": 2026
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},
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667
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{
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"accountNumber": "2311",
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"accountName": "Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchverlust)",
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670
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"accountClass": 2,
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671
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"accountType": "expense",
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672
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"accountRole": "disposal_book_value",
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673
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"hgb275Position": "GuV 8",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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{
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"accountNumber": "2312",
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679
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"accountName": "Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchverlust)",
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"accountClass": 2,
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"accountType": "expense",
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"accountRole": "disposal_book_value",
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"hgb275Position": "GuV 8",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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685
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"validFrom": 2026
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},
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{
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"accountNumber": "2313",
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"accountName": "Anlagenabgänge Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG i. V. m. § 8b Abs. 3 S. 3 KStG (Restbuchwert bei Buchverlust)",
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"accountClass": 2,
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"accountType": "expense",
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"accountRole": "disposal_book_value",
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"hgb275Position": "GuV 8",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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{
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"accountNumber": "2315",
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"accountName": "Anlagenabgänge Sachanlagen (Restbuchwert bei Buchgewinn)",
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"accountClass": 2,
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"accountType": "expense",
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"accountRole": "disposal_book_value",
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"hgb275Position": "GuV 4",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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{
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"accountNumber": "2316",
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"accountName": "Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchgewinn)",
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"accountClass": 2,
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"accountType": "expense",
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"accountRole": "disposal_book_value",
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"hgb275Position": "GuV 4",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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{
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"accountNumber": "2317",
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"accountName": "Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchgewinn)",
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"accountClass": 2,
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"accountType": "expense",
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"accountRole": "disposal_book_value",
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"hgb275Position": "GuV 4",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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{
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"accountNumber": "2318",
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"accountName": "Anlagenabgänge Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (Restbuchwert bei Buchgewinn)",
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"accountClass": 2,
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"accountType": "expense",
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"accountRole": "disposal_book_value",
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"hgb275Position": "GuV 4",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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{
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"accountNumber": "2650",
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"accountName": "Sonstige Zinsen und ähnliche Erträge",
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@@ -953,7 +1033,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 4,
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"accountType": "expense",
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"hgb275Position": "GuV 8",
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"provenance": "own designation; number/purpose verified vs
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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{
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@@ -965,6 +1045,24 @@ export const SKR03_2026: IChart = {
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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": "4805",
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"accountName": "Reparaturen und Instandhaltungen von anderen Anlagen und Betriebs- und Geschäftsausstattung",
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"accountClass": 4,
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"accountType": "expense",
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"hgb275Position": "GuV 8",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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{
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"accountNumber": "4806",
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"accountName": "Wartungskosten für Hard- und Software",
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"accountClass": 4,
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"accountType": "expense",
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"hgb275Position": "GuV 8",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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{
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"accountNumber": "4830",
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"accountName": "Abschreibungen auf Sachanlagen",
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@@ -998,7 +1096,16 @@ export const SKR03_2026: IChart = {
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"accountClass": 4,
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"accountType": "expense",
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"hgb275Position": "GuV 8",
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-
"provenance": "own designation; number/purpose verified vs
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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{
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"accountNumber": "4925",
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"accountName": "Internetkosten",
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"accountClass": 4,
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"accountType": "expense",
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"hgb275Position": "GuV 8",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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{
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@@ -1007,7 +1114,25 @@ export const SKR03_2026: IChart = {
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"accountClass": 4,
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"accountType": "expense",
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"hgb275Position": "GuV 8",
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"provenance": "own designation; number/purpose verified vs
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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{
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"accountNumber": "4940",
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"accountName": "Zeitschriften, Bücher, digitale Medien (Fachliteratur)",
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"accountClass": 4,
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"accountType": "expense",
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"hgb275Position": "GuV 8",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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{
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"accountNumber": "4945",
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"accountName": "Fortbildungskosten",
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"accountClass": 4,
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"accountType": "expense",
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"hgb275Position": "GuV 8",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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{
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@@ -1025,7 +1150,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 4,
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"accountType": "expense",
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"hgb275Position": "GuV 8",
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"provenance": "own designation; number/purpose verified vs
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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{
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@@ -1189,8 +1314,12 @@ export const SKR03_2026: IChart = {
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"",
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"40"
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],
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"ustva": {
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"kennzahl": 48,
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"role": "base"
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},
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"hgb275Position": "GuV 1",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 26) and SKR 04 (Art.-Nr. 11175, p. 14), gültig für 2026 (automatism AM, tax-free); the public oracle names the numbers before 2025 (8195/4185), reserved in the 2026 charts (2026-09-29)",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 26) and SKR 04 (Art.-Nr. 11175, p. 14), gültig für 2026 (automatism AM, tax-free); the public oracle names the numbers before 2025 (8195/4185), reserved in the 2026 charts (2026-09-29); UStVA Kz 48 per USt 1 A 2026, Zeile 23, and the ELSTER Anleitung zur UStVA 2026, p. 10 (read 2026-09-29)",
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"validFrom": 2026
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},
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{
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@@ -1413,13 +1542,432 @@ export const SKR03_2026: IChart = {
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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"validFrom": 2026
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},
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{
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"accountNumber": "8800",
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"accountName": "Erlöse aus Verkäufen Sachanlagevermögen (bei Buchverlust)",
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"accountClass": 8,
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"accountType": "revenue",
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"accountRole": "asset_sale_proceeds",
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"hgb275Position": "GuV 8",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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{
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"accountNumber": "8801",
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"accountName": "Erlöse aus Verkäufen
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"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchverlust)",
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"accountClass": 8,
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"accountType": "revenue",
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"accountRole": "asset_sale_proceeds",
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"automatikFunction": {
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"taxType": "ust",
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"ratePercent": 19
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},
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"allowedBuKeys": [
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"",
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"40"
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],
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"ustva": {
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"kennzahl": 81,
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"role": "base"
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},
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"hgb275Position": "GuV 8",
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"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
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"validFrom": 2026
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},
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{
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"accountNumber": "8802",
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"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchverlust)",
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"accountClass": 8,
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"accountType": "revenue",
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"accountRole": "asset_sale_proceeds",
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"automatikFunction": {
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"taxType": "ust",
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"ratePercent": 19
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},
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"allowedBuKeys": [
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"",
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"40"
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],
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"ustva": {
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"kennzahl": 81,
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"role": "base"
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},
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"hgb275Position": "GuV 8",
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"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1597
|
+
"validFrom": 2026
|
|
1598
|
+
},
|
|
1599
|
+
{
|
|
1600
|
+
"accountNumber": "8803",
|
|
1601
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchverlust)",
|
|
1602
|
+
"accountClass": 8,
|
|
1603
|
+
"accountType": "revenue",
|
|
1604
|
+
"accountRole": "asset_sale_proceeds",
|
|
1605
|
+
"automatikFunction": {
|
|
1606
|
+
"taxType": "ust",
|
|
1607
|
+
"ratePercent": 19
|
|
1608
|
+
},
|
|
1609
|
+
"allowedBuKeys": [
|
|
1610
|
+
"",
|
|
1611
|
+
"40"
|
|
1612
|
+
],
|
|
1613
|
+
"ustva": {
|
|
1614
|
+
"kennzahl": 81,
|
|
1615
|
+
"role": "base"
|
|
1616
|
+
},
|
|
1617
|
+
"hgb275Position": "GuV 8",
|
|
1618
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1619
|
+
"validFrom": 2026
|
|
1620
|
+
},
|
|
1621
|
+
{
|
|
1622
|
+
"accountNumber": "8804",
|
|
1623
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchverlust)",
|
|
1624
|
+
"accountClass": 8,
|
|
1625
|
+
"accountType": "revenue",
|
|
1626
|
+
"accountRole": "asset_sale_proceeds",
|
|
1627
|
+
"automatikFunction": {
|
|
1628
|
+
"taxType": "ust",
|
|
1629
|
+
"ratePercent": 19
|
|
1630
|
+
},
|
|
1631
|
+
"allowedBuKeys": [
|
|
1632
|
+
"",
|
|
1633
|
+
"40"
|
|
1634
|
+
],
|
|
1635
|
+
"ustva": {
|
|
1636
|
+
"kennzahl": 81,
|
|
1637
|
+
"role": "base"
|
|
1638
|
+
},
|
|
1639
|
+
"hgb275Position": "GuV 8",
|
|
1640
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1641
|
+
"validFrom": 2026
|
|
1642
|
+
},
|
|
1643
|
+
{
|
|
1644
|
+
"accountNumber": "8805",
|
|
1645
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchverlust)",
|
|
1646
|
+
"accountClass": 8,
|
|
1647
|
+
"accountType": "revenue",
|
|
1648
|
+
"accountRole": "asset_sale_proceeds",
|
|
1649
|
+
"automatikFunction": {
|
|
1650
|
+
"taxType": "ust",
|
|
1651
|
+
"ratePercent": 19
|
|
1652
|
+
},
|
|
1653
|
+
"allowedBuKeys": [
|
|
1654
|
+
"",
|
|
1655
|
+
"40"
|
|
1656
|
+
],
|
|
1657
|
+
"ustva": {
|
|
1658
|
+
"kennzahl": 81,
|
|
1659
|
+
"role": "base"
|
|
1660
|
+
},
|
|
1661
|
+
"hgb275Position": "GuV 8",
|
|
1662
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1663
|
+
"validFrom": 2026
|
|
1664
|
+
},
|
|
1665
|
+
{
|
|
1666
|
+
"accountNumber": "8806",
|
|
1667
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchverlust)",
|
|
1668
|
+
"accountClass": 8,
|
|
1669
|
+
"accountType": "revenue",
|
|
1670
|
+
"accountRole": "asset_sale_proceeds",
|
|
1671
|
+
"automatikFunction": {
|
|
1672
|
+
"taxType": "ust",
|
|
1673
|
+
"ratePercent": 19
|
|
1674
|
+
},
|
|
1675
|
+
"allowedBuKeys": [
|
|
1676
|
+
"",
|
|
1677
|
+
"40"
|
|
1678
|
+
],
|
|
1679
|
+
"ustva": {
|
|
1680
|
+
"kennzahl": 81,
|
|
1681
|
+
"role": "base"
|
|
1682
|
+
},
|
|
1683
|
+
"hgb275Position": "GuV 8",
|
|
1684
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1685
|
+
"validFrom": 2026
|
|
1686
|
+
},
|
|
1687
|
+
{
|
|
1688
|
+
"accountNumber": "8807",
|
|
1689
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG (bei Buchverlust)",
|
|
1690
|
+
"accountClass": 8,
|
|
1691
|
+
"accountType": "revenue",
|
|
1692
|
+
"accountRole": "asset_sale_proceeds",
|
|
1693
|
+
"automatikFunction": {
|
|
1694
|
+
"taxType": "free"
|
|
1695
|
+
},
|
|
1696
|
+
"allowedBuKeys": [
|
|
1697
|
+
"",
|
|
1698
|
+
"40"
|
|
1699
|
+
],
|
|
1700
|
+
"ustva": {
|
|
1701
|
+
"kennzahl": 43,
|
|
1702
|
+
"role": "base"
|
|
1703
|
+
},
|
|
1704
|
+
"hgb275Position": "GuV 8",
|
|
1705
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 43 per USt 1 A 2026, Zeile 22",
|
|
1706
|
+
"validFrom": 2026
|
|
1707
|
+
},
|
|
1708
|
+
{
|
|
1709
|
+
"accountNumber": "8808",
|
|
1710
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG (bei Buchverlust)",
|
|
1711
|
+
"accountClass": 8,
|
|
1712
|
+
"accountType": "revenue",
|
|
1713
|
+
"accountRole": "asset_sale_proceeds",
|
|
1714
|
+
"automatikFunction": {
|
|
1715
|
+
"taxType": "free"
|
|
1716
|
+
},
|
|
1717
|
+
"allowedBuKeys": [
|
|
1718
|
+
"",
|
|
1719
|
+
"40"
|
|
1720
|
+
],
|
|
1721
|
+
"ustva": {
|
|
1722
|
+
"kennzahl": 41,
|
|
1723
|
+
"role": "base"
|
|
1724
|
+
},
|
|
1725
|
+
"hgb275Position": "GuV 8",
|
|
1726
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 41 per USt 1 A 2026, Zeile 19",
|
|
1727
|
+
"validFrom": 2026
|
|
1728
|
+
},
|
|
1729
|
+
{
|
|
1730
|
+
"accountNumber": "8817",
|
|
1731
|
+
"accountName": "Erlöse aus Verkäufen immaterieller Vermögensgegenstände (bei Buchverlust)",
|
|
1732
|
+
"accountClass": 8,
|
|
1733
|
+
"accountType": "revenue",
|
|
1734
|
+
"accountRole": "asset_sale_proceeds",
|
|
1735
|
+
"hgb275Position": "GuV 8",
|
|
1736
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1737
|
+
"validFrom": 2026
|
|
1738
|
+
},
|
|
1739
|
+
{
|
|
1740
|
+
"accountNumber": "8818",
|
|
1741
|
+
"accountName": "Erlöse aus Verkäufen Finanzanlagen (bei Buchverlust)",
|
|
1742
|
+
"accountClass": 8,
|
|
1743
|
+
"accountType": "revenue",
|
|
1744
|
+
"accountRole": "asset_sale_proceeds",
|
|
1745
|
+
"hgb275Position": "GuV 8",
|
|
1746
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1747
|
+
"validFrom": 2026
|
|
1748
|
+
},
|
|
1749
|
+
{
|
|
1750
|
+
"accountNumber": "8819",
|
|
1751
|
+
"accountName": "Erlöse aus Verkäufen Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG i. V. m. § 8b Abs. 3 S. 3 KStG (bei Buchverlust)",
|
|
1752
|
+
"accountClass": 8,
|
|
1753
|
+
"accountType": "revenue",
|
|
1754
|
+
"accountRole": "asset_sale_proceeds",
|
|
1755
|
+
"hgb275Position": "GuV 8",
|
|
1756
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1757
|
+
"validFrom": 2026
|
|
1758
|
+
},
|
|
1759
|
+
{
|
|
1760
|
+
"accountNumber": "8820",
|
|
1761
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchgewinn)",
|
|
1762
|
+
"accountClass": 8,
|
|
1763
|
+
"accountType": "revenue",
|
|
1764
|
+
"accountRole": "asset_sale_proceeds",
|
|
1765
|
+
"automatikFunction": {
|
|
1766
|
+
"taxType": "ust",
|
|
1767
|
+
"ratePercent": 19
|
|
1768
|
+
},
|
|
1769
|
+
"allowedBuKeys": [
|
|
1770
|
+
"",
|
|
1771
|
+
"40"
|
|
1772
|
+
],
|
|
1773
|
+
"ustva": {
|
|
1774
|
+
"kennzahl": 81,
|
|
1775
|
+
"role": "base"
|
|
1776
|
+
},
|
|
1421
1777
|
"hgb275Position": "GuV 4",
|
|
1422
|
-
"provenance": "own designation; number/purpose verified vs public oracle (2026-
|
|
1778
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1779
|
+
"validFrom": 2026
|
|
1780
|
+
},
|
|
1781
|
+
{
|
|
1782
|
+
"accountNumber": "8821",
|
|
1783
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchgewinn)",
|
|
1784
|
+
"accountClass": 8,
|
|
1785
|
+
"accountType": "revenue",
|
|
1786
|
+
"accountRole": "asset_sale_proceeds",
|
|
1787
|
+
"automatikFunction": {
|
|
1788
|
+
"taxType": "ust",
|
|
1789
|
+
"ratePercent": 19
|
|
1790
|
+
},
|
|
1791
|
+
"allowedBuKeys": [
|
|
1792
|
+
"",
|
|
1793
|
+
"40"
|
|
1794
|
+
],
|
|
1795
|
+
"ustva": {
|
|
1796
|
+
"kennzahl": 81,
|
|
1797
|
+
"role": "base"
|
|
1798
|
+
},
|
|
1799
|
+
"hgb275Position": "GuV 4",
|
|
1800
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1801
|
+
"validFrom": 2026
|
|
1802
|
+
},
|
|
1803
|
+
{
|
|
1804
|
+
"accountNumber": "8822",
|
|
1805
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchgewinn)",
|
|
1806
|
+
"accountClass": 8,
|
|
1807
|
+
"accountType": "revenue",
|
|
1808
|
+
"accountRole": "asset_sale_proceeds",
|
|
1809
|
+
"automatikFunction": {
|
|
1810
|
+
"taxType": "ust",
|
|
1811
|
+
"ratePercent": 19
|
|
1812
|
+
},
|
|
1813
|
+
"allowedBuKeys": [
|
|
1814
|
+
"",
|
|
1815
|
+
"40"
|
|
1816
|
+
],
|
|
1817
|
+
"ustva": {
|
|
1818
|
+
"kennzahl": 81,
|
|
1819
|
+
"role": "base"
|
|
1820
|
+
},
|
|
1821
|
+
"hgb275Position": "GuV 4",
|
|
1822
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1823
|
+
"validFrom": 2026
|
|
1824
|
+
},
|
|
1825
|
+
{
|
|
1826
|
+
"accountNumber": "8823",
|
|
1827
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchgewinn)",
|
|
1828
|
+
"accountClass": 8,
|
|
1829
|
+
"accountType": "revenue",
|
|
1830
|
+
"accountRole": "asset_sale_proceeds",
|
|
1831
|
+
"automatikFunction": {
|
|
1832
|
+
"taxType": "ust",
|
|
1833
|
+
"ratePercent": 19
|
|
1834
|
+
},
|
|
1835
|
+
"allowedBuKeys": [
|
|
1836
|
+
"",
|
|
1837
|
+
"40"
|
|
1838
|
+
],
|
|
1839
|
+
"ustva": {
|
|
1840
|
+
"kennzahl": 81,
|
|
1841
|
+
"role": "base"
|
|
1842
|
+
},
|
|
1843
|
+
"hgb275Position": "GuV 4",
|
|
1844
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1845
|
+
"validFrom": 2026
|
|
1846
|
+
},
|
|
1847
|
+
{
|
|
1848
|
+
"accountNumber": "8824",
|
|
1849
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchgewinn)",
|
|
1850
|
+
"accountClass": 8,
|
|
1851
|
+
"accountType": "revenue",
|
|
1852
|
+
"accountRole": "asset_sale_proceeds",
|
|
1853
|
+
"automatikFunction": {
|
|
1854
|
+
"taxType": "ust",
|
|
1855
|
+
"ratePercent": 19
|
|
1856
|
+
},
|
|
1857
|
+
"allowedBuKeys": [
|
|
1858
|
+
"",
|
|
1859
|
+
"40"
|
|
1860
|
+
],
|
|
1861
|
+
"ustva": {
|
|
1862
|
+
"kennzahl": 81,
|
|
1863
|
+
"role": "base"
|
|
1864
|
+
},
|
|
1865
|
+
"hgb275Position": "GuV 4",
|
|
1866
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1867
|
+
"validFrom": 2026
|
|
1868
|
+
},
|
|
1869
|
+
{
|
|
1870
|
+
"accountNumber": "8825",
|
|
1871
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchgewinn)",
|
|
1872
|
+
"accountClass": 8,
|
|
1873
|
+
"accountType": "revenue",
|
|
1874
|
+
"accountRole": "asset_sale_proceeds",
|
|
1875
|
+
"automatikFunction": {
|
|
1876
|
+
"taxType": "ust",
|
|
1877
|
+
"ratePercent": 19
|
|
1878
|
+
},
|
|
1879
|
+
"allowedBuKeys": [
|
|
1880
|
+
"",
|
|
1881
|
+
"40"
|
|
1882
|
+
],
|
|
1883
|
+
"ustva": {
|
|
1884
|
+
"kennzahl": 81,
|
|
1885
|
+
"role": "base"
|
|
1886
|
+
},
|
|
1887
|
+
"hgb275Position": "GuV 4",
|
|
1888
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1889
|
+
"validFrom": 2026
|
|
1890
|
+
},
|
|
1891
|
+
{
|
|
1892
|
+
"accountNumber": "8827",
|
|
1893
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG (bei Buchgewinn)",
|
|
1894
|
+
"accountClass": 8,
|
|
1895
|
+
"accountType": "revenue",
|
|
1896
|
+
"accountRole": "asset_sale_proceeds",
|
|
1897
|
+
"automatikFunction": {
|
|
1898
|
+
"taxType": "free"
|
|
1899
|
+
},
|
|
1900
|
+
"allowedBuKeys": [
|
|
1901
|
+
"",
|
|
1902
|
+
"40"
|
|
1903
|
+
],
|
|
1904
|
+
"ustva": {
|
|
1905
|
+
"kennzahl": 43,
|
|
1906
|
+
"role": "base"
|
|
1907
|
+
},
|
|
1908
|
+
"hgb275Position": "GuV 4",
|
|
1909
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 43 per USt 1 A 2026, Zeile 22",
|
|
1910
|
+
"validFrom": 2026
|
|
1911
|
+
},
|
|
1912
|
+
{
|
|
1913
|
+
"accountNumber": "8828",
|
|
1914
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG (bei Buchgewinn)",
|
|
1915
|
+
"accountClass": 8,
|
|
1916
|
+
"accountType": "revenue",
|
|
1917
|
+
"accountRole": "asset_sale_proceeds",
|
|
1918
|
+
"automatikFunction": {
|
|
1919
|
+
"taxType": "free"
|
|
1920
|
+
},
|
|
1921
|
+
"allowedBuKeys": [
|
|
1922
|
+
"",
|
|
1923
|
+
"40"
|
|
1924
|
+
],
|
|
1925
|
+
"ustva": {
|
|
1926
|
+
"kennzahl": 41,
|
|
1927
|
+
"role": "base"
|
|
1928
|
+
},
|
|
1929
|
+
"hgb275Position": "GuV 4",
|
|
1930
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 41 per USt 1 A 2026, Zeile 19",
|
|
1931
|
+
"validFrom": 2026
|
|
1932
|
+
},
|
|
1933
|
+
{
|
|
1934
|
+
"accountNumber": "8829",
|
|
1935
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen (bei Buchgewinn)",
|
|
1936
|
+
"accountClass": 8,
|
|
1937
|
+
"accountType": "revenue",
|
|
1938
|
+
"accountRole": "asset_sale_proceeds",
|
|
1939
|
+
"hgb275Position": "GuV 4",
|
|
1940
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1941
|
+
"validFrom": 2026
|
|
1942
|
+
},
|
|
1943
|
+
{
|
|
1944
|
+
"accountNumber": "8837",
|
|
1945
|
+
"accountName": "Erlöse aus Verkäufen immaterieller Vermögensgegenstände (bei Buchgewinn)",
|
|
1946
|
+
"accountClass": 8,
|
|
1947
|
+
"accountType": "revenue",
|
|
1948
|
+
"accountRole": "asset_sale_proceeds",
|
|
1949
|
+
"hgb275Position": "GuV 4",
|
|
1950
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1951
|
+
"validFrom": 2026
|
|
1952
|
+
},
|
|
1953
|
+
{
|
|
1954
|
+
"accountNumber": "8838",
|
|
1955
|
+
"accountName": "Erlöse aus Verkäufen Finanzanlagen (bei Buchgewinn)",
|
|
1956
|
+
"accountClass": 8,
|
|
1957
|
+
"accountType": "revenue",
|
|
1958
|
+
"accountRole": "asset_sale_proceeds",
|
|
1959
|
+
"hgb275Position": "GuV 4",
|
|
1960
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1961
|
+
"validFrom": 2026
|
|
1962
|
+
},
|
|
1963
|
+
{
|
|
1964
|
+
"accountNumber": "8839",
|
|
1965
|
+
"accountName": "Erlöse aus Verkäufen Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (bei Buchgewinn)",
|
|
1966
|
+
"accountClass": 8,
|
|
1967
|
+
"accountType": "revenue",
|
|
1968
|
+
"accountRole": "asset_sale_proceeds",
|
|
1969
|
+
"hgb275Position": "GuV 4",
|
|
1970
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 29), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1423
1971
|
"validFrom": 2026
|
|
1424
1972
|
},
|
|
1425
1973
|
{
|