@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/skr04.2026.ts
CHANGED
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@@ -743,8 +743,12 @@ export const SKR04_2026: IChart = {
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"",
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"40"
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],
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746
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"ustva": {
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747
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"kennzahl": 48,
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748
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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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@@ -985,6 +989,49 @@ export const SKR04_2026: IChart = {
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
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"validFrom": 2026
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},
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992
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{
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993
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"accountNumber": "4844",
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994
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"accountName": "Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG (bei Buchgewinn)",
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995
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+
"accountClass": 4,
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"accountType": "revenue",
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"accountRole": "asset_sale_proceeds",
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"automatikFunction": {
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"taxType": "free"
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},
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1001
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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": 43,
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"role": "base"
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},
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"hgb275Position": "GuV 4",
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"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 43 per USt 1 A 2026, Zeile 22",
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"validFrom": 2026
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},
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{
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"accountNumber": "4845",
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"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchgewinn)",
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"accountClass": 4,
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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 4",
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"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), 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": "4847",
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"accountName": "Erträge aus der Währungsumrechnung, nicht nach § 256a HGB",
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@@ -994,6 +1041,107 @@ export const SKR04_2026: IChart = {
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
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"validFrom": 2026
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},
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{
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"accountNumber": "4848",
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"accountName": "Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG (bei Buchgewinn)",
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"accountClass": 4,
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"accountType": "revenue",
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"accountRole": "asset_sale_proceeds",
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"automatikFunction": {
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"taxType": "free"
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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": 41,
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"role": "base"
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},
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"hgb275Position": "GuV 4",
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"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 41 per USt 1 A 2026, Zeile 19",
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"validFrom": 2026
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},
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{
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"accountNumber": "4849",
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"accountName": "Erlöse aus Verkäufen Sachanlagevermögen (bei Buchgewinn)",
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"accountClass": 4,
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"accountType": "revenue",
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"accountRole": "asset_sale_proceeds",
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"hgb275Position": "GuV 4",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), 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": "4850",
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"accountName": "Erlöse aus Verkäufen immaterieller Vermögensgegenstände (bei Buchgewinn)",
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"accountClass": 4,
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"accountType": "revenue",
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"accountRole": "asset_sale_proceeds",
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"hgb275Position": "GuV 4",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), 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": "4851",
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"accountName": "Erlöse aus Verkäufen Finanzanlagen (bei Buchgewinn)",
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"accountClass": 4,
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"accountType": "revenue",
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"accountRole": "asset_sale_proceeds",
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"hgb275Position": "GuV 4",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), 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": "4852",
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"accountName": "Erlöse aus Verkäufen Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (bei Buchgewinn)",
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"accountClass": 4,
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"accountType": "revenue",
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"accountRole": "asset_sale_proceeds",
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"hgb275Position": "GuV 4",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), 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": "4855",
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"accountName": "Anlagenabgänge Sachanlagen (Restbuchwert bei Buchgewinn)",
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"accountClass": 4,
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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 04 (Art.-Nr. 11175, p. 17), 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": "4856",
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"accountName": "Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchgewinn)",
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"accountClass": 4,
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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 04 (Art.-Nr. 11175, p. 17), 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": "4857",
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"accountName": "Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchgewinn)",
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"accountClass": 4,
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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 04 (Art.-Nr. 11175, p. 17), 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": "4858",
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"accountName": "Anlagenabgänge Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (Restbuchwert bei Buchgewinn)",
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"accountClass": 4,
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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 04 (Art.-Nr. 11175, p. 17), 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": "4970",
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"accountName": "Versicherungsentschädigungen und Schadenersatzleistungen",
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@@ -1197,6 +1345,24 @@ export const SKR04_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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},
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{
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"accountNumber": "6470",
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"accountName": "Reparaturen und Instandhaltung von anderen Anlagen und Betriebs- und Geschäftsausstattung",
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"accountClass": 6,
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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 04 (Art.-Nr. 11175, 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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"accountNumber": "6495",
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"accountName": "Wartungskosten für Hard- und Software",
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"accountClass": 6,
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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 04 (Art.-Nr. 11175, 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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"accountNumber": "6500",
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"accountName": "Fahrzeugkosten",
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@@ -1206,6 +1372,33 @@ export const SKR04_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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},
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{
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"accountNumber": "6520",
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"accountName": "Fahrzeug-Versicherungen",
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"accountClass": 6,
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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 04 (Art.-Nr. 11175, 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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"accountNumber": "6530",
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"accountName": "Laufende Fahrzeug-Betriebskosten",
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"accountClass": 6,
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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 04 (Art.-Nr. 11175, 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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"accountNumber": "6540",
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"accountName": "Fahrzeug-Reparaturen",
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"accountClass": 6,
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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 04 (Art.-Nr. 11175, 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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"accountNumber": "6600",
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"accountName": "Werbekosten",
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@@ -1233,6 +1426,24 @@ export const SKR04_2026: IChart = {
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-28)",
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1234
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"validFrom": 2026
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},
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{
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"accountNumber": "6650",
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"accountName": "Reisekosten Arbeitnehmer",
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"accountClass": 6,
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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 04 (Art.-Nr. 11175, 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": "6670",
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|
+
"accountName": "Reisekosten Unternehmer",
|
|
1441
|
+
"accountClass": 6,
|
|
1442
|
+
"accountType": "expense",
|
|
1443
|
+
"hgb275Position": "GuV 8",
|
|
1444
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1445
|
+
"validFrom": 2026
|
|
1446
|
+
},
|
|
1236
1447
|
{
|
|
1237
1448
|
"accountNumber": "6800",
|
|
1238
1449
|
"accountName": "Porto",
|
|
@@ -1248,7 +1459,16 @@ export const SKR04_2026: IChart = {
|
|
|
1248
1459
|
"accountClass": 6,
|
|
1249
1460
|
"accountType": "expense",
|
|
1250
1461
|
"hgb275Position": "GuV 8",
|
|
1251
|
-
"provenance": "own designation; number/purpose verified vs
|
|
1462
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1463
|
+
"validFrom": 2026
|
|
1464
|
+
},
|
|
1465
|
+
{
|
|
1466
|
+
"accountNumber": "6810",
|
|
1467
|
+
"accountName": "Internetkosten",
|
|
1468
|
+
"accountClass": 6,
|
|
1469
|
+
"accountType": "expense",
|
|
1470
|
+
"hgb275Position": "GuV 8",
|
|
1471
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1252
1472
|
"validFrom": 2026
|
|
1253
1473
|
},
|
|
1254
1474
|
{
|
|
@@ -1257,7 +1477,16 @@ export const SKR04_2026: IChart = {
|
|
|
1257
1477
|
"accountClass": 6,
|
|
1258
1478
|
"accountType": "expense",
|
|
1259
1479
|
"hgb275Position": "GuV 8",
|
|
1260
|
-
"provenance": "own designation; number/purpose verified vs
|
|
1480
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1481
|
+
"validFrom": 2026
|
|
1482
|
+
},
|
|
1483
|
+
{
|
|
1484
|
+
"accountNumber": "6821",
|
|
1485
|
+
"accountName": "Fortbildungskosten",
|
|
1486
|
+
"accountClass": 6,
|
|
1487
|
+
"accountType": "expense",
|
|
1488
|
+
"hgb275Position": "GuV 8",
|
|
1489
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1261
1490
|
"validFrom": 2026
|
|
1262
1491
|
},
|
|
1263
1492
|
{
|
|
@@ -1269,6 +1498,24 @@ export const SKR04_2026: IChart = {
|
|
|
1269
1498
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1270
1499
|
"validFrom": 2026
|
|
1271
1500
|
},
|
|
1501
|
+
{
|
|
1502
|
+
"accountNumber": "6827",
|
|
1503
|
+
"accountName": "Abschluss- und Prüfungskosten",
|
|
1504
|
+
"accountClass": 6,
|
|
1505
|
+
"accountType": "expense",
|
|
1506
|
+
"hgb275Position": "GuV 8",
|
|
1507
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1508
|
+
"validFrom": 2026
|
|
1509
|
+
},
|
|
1510
|
+
{
|
|
1511
|
+
"accountNumber": "6830",
|
|
1512
|
+
"accountName": "Buchführungskosten",
|
|
1513
|
+
"accountClass": 6,
|
|
1514
|
+
"accountType": "expense",
|
|
1515
|
+
"hgb275Position": "GuV 8",
|
|
1516
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1517
|
+
"validFrom": 2026
|
|
1518
|
+
},
|
|
1272
1519
|
{
|
|
1273
1520
|
"accountNumber": "6855",
|
|
1274
1521
|
"accountName": "Nebenkosten des Geldverkehrs",
|
|
@@ -1305,6 +1552,150 @@ export const SKR04_2026: IChart = {
|
|
|
1305
1552
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
1306
1553
|
"validFrom": 2026
|
|
1307
1554
|
},
|
|
1555
|
+
{
|
|
1556
|
+
"accountNumber": "6884",
|
|
1557
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG (bei Buchverlust)",
|
|
1558
|
+
"accountClass": 6,
|
|
1559
|
+
"accountType": "revenue",
|
|
1560
|
+
"accountRole": "asset_sale_proceeds",
|
|
1561
|
+
"automatikFunction": {
|
|
1562
|
+
"taxType": "free"
|
|
1563
|
+
},
|
|
1564
|
+
"allowedBuKeys": [
|
|
1565
|
+
"",
|
|
1566
|
+
"40"
|
|
1567
|
+
],
|
|
1568
|
+
"ustva": {
|
|
1569
|
+
"kennzahl": 43,
|
|
1570
|
+
"role": "base"
|
|
1571
|
+
},
|
|
1572
|
+
"hgb275Position": "GuV 8",
|
|
1573
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 43 per USt 1 A 2026, Zeile 22",
|
|
1574
|
+
"validFrom": 2026
|
|
1575
|
+
},
|
|
1576
|
+
{
|
|
1577
|
+
"accountNumber": "6885",
|
|
1578
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchverlust)",
|
|
1579
|
+
"accountClass": 6,
|
|
1580
|
+
"accountType": "revenue",
|
|
1581
|
+
"accountRole": "asset_sale_proceeds",
|
|
1582
|
+
"automatikFunction": {
|
|
1583
|
+
"taxType": "ust",
|
|
1584
|
+
"ratePercent": 19
|
|
1585
|
+
},
|
|
1586
|
+
"allowedBuKeys": [
|
|
1587
|
+
"",
|
|
1588
|
+
"40"
|
|
1589
|
+
],
|
|
1590
|
+
"ustva": {
|
|
1591
|
+
"kennzahl": 81,
|
|
1592
|
+
"role": "base"
|
|
1593
|
+
},
|
|
1594
|
+
"hgb275Position": "GuV 8",
|
|
1595
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1596
|
+
"validFrom": 2026
|
|
1597
|
+
},
|
|
1598
|
+
{
|
|
1599
|
+
"accountNumber": "6888",
|
|
1600
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG (bei Buchverlust)",
|
|
1601
|
+
"accountClass": 6,
|
|
1602
|
+
"accountType": "revenue",
|
|
1603
|
+
"accountRole": "asset_sale_proceeds",
|
|
1604
|
+
"automatikFunction": {
|
|
1605
|
+
"taxType": "free"
|
|
1606
|
+
},
|
|
1607
|
+
"allowedBuKeys": [
|
|
1608
|
+
"",
|
|
1609
|
+
"40"
|
|
1610
|
+
],
|
|
1611
|
+
"ustva": {
|
|
1612
|
+
"kennzahl": 41,
|
|
1613
|
+
"role": "base"
|
|
1614
|
+
},
|
|
1615
|
+
"hgb275Position": "GuV 8",
|
|
1616
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 41 per USt 1 A 2026, Zeile 19",
|
|
1617
|
+
"validFrom": 2026
|
|
1618
|
+
},
|
|
1619
|
+
{
|
|
1620
|
+
"accountNumber": "6889",
|
|
1621
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen (bei Buchverlust)",
|
|
1622
|
+
"accountClass": 6,
|
|
1623
|
+
"accountType": "revenue",
|
|
1624
|
+
"accountRole": "asset_sale_proceeds",
|
|
1625
|
+
"hgb275Position": "GuV 8",
|
|
1626
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1627
|
+
"validFrom": 2026
|
|
1628
|
+
},
|
|
1629
|
+
{
|
|
1630
|
+
"accountNumber": "6890",
|
|
1631
|
+
"accountName": "Erlöse aus Verkäufen immaterieller Vermögensgegenstände (bei Buchverlust)",
|
|
1632
|
+
"accountClass": 6,
|
|
1633
|
+
"accountType": "revenue",
|
|
1634
|
+
"accountRole": "asset_sale_proceeds",
|
|
1635
|
+
"hgb275Position": "GuV 8",
|
|
1636
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1637
|
+
"validFrom": 2026
|
|
1638
|
+
},
|
|
1639
|
+
{
|
|
1640
|
+
"accountNumber": "6891",
|
|
1641
|
+
"accountName": "Erlöse aus Verkäufen Finanzanlagen (bei Buchverlust)",
|
|
1642
|
+
"accountClass": 6,
|
|
1643
|
+
"accountType": "revenue",
|
|
1644
|
+
"accountRole": "asset_sale_proceeds",
|
|
1645
|
+
"hgb275Position": "GuV 8",
|
|
1646
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1647
|
+
"validFrom": 2026
|
|
1648
|
+
},
|
|
1649
|
+
{
|
|
1650
|
+
"accountNumber": "6892",
|
|
1651
|
+
"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)",
|
|
1652
|
+
"accountClass": 6,
|
|
1653
|
+
"accountType": "revenue",
|
|
1654
|
+
"accountRole": "asset_sale_proceeds",
|
|
1655
|
+
"hgb275Position": "GuV 8",
|
|
1656
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1657
|
+
"validFrom": 2026
|
|
1658
|
+
},
|
|
1659
|
+
{
|
|
1660
|
+
"accountNumber": "6895",
|
|
1661
|
+
"accountName": "Anlagenabgänge Sachanlagen (Restbuchwert bei Buchverlust)",
|
|
1662
|
+
"accountClass": 6,
|
|
1663
|
+
"accountType": "expense",
|
|
1664
|
+
"accountRole": "disposal_book_value",
|
|
1665
|
+
"hgb275Position": "GuV 8",
|
|
1666
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1667
|
+
"validFrom": 2026
|
|
1668
|
+
},
|
|
1669
|
+
{
|
|
1670
|
+
"accountNumber": "6896",
|
|
1671
|
+
"accountName": "Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchverlust)",
|
|
1672
|
+
"accountClass": 6,
|
|
1673
|
+
"accountType": "expense",
|
|
1674
|
+
"accountRole": "disposal_book_value",
|
|
1675
|
+
"hgb275Position": "GuV 8",
|
|
1676
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1677
|
+
"validFrom": 2026
|
|
1678
|
+
},
|
|
1679
|
+
{
|
|
1680
|
+
"accountNumber": "6897",
|
|
1681
|
+
"accountName": "Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchverlust)",
|
|
1682
|
+
"accountClass": 6,
|
|
1683
|
+
"accountType": "expense",
|
|
1684
|
+
"accountRole": "disposal_book_value",
|
|
1685
|
+
"hgb275Position": "GuV 8",
|
|
1686
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1687
|
+
"validFrom": 2026
|
|
1688
|
+
},
|
|
1689
|
+
{
|
|
1690
|
+
"accountNumber": "6898",
|
|
1691
|
+
"accountName": "Anlagenabgänge Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG i. V. m. § 8b Abs. 3 S. 3 KStG (Restbuchwert bei Buchverlust)",
|
|
1692
|
+
"accountClass": 6,
|
|
1693
|
+
"accountType": "expense",
|
|
1694
|
+
"accountRole": "disposal_book_value",
|
|
1695
|
+
"hgb275Position": "GuV 8",
|
|
1696
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1697
|
+
"validFrom": 2026
|
|
1698
|
+
},
|
|
1308
1699
|
{
|
|
1309
1700
|
"accountNumber": "7100",
|
|
1310
1701
|
"accountName": "Sonstige Zinsen und ähnliche Erträge",
|