@fin.cx/chartdata 2.12.1 → 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 +551 -7
- package/dist_ts/data/skr04.2026.js +390 -3
- 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 +550 -6
- package/ts/data/skr04.2026.ts +389 -2
package/ts/data/skr04.2026.ts
CHANGED
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@@ -989,6 +989,49 @@ export const SKR04_2026: IChart = {
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989
989
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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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"accountClass": 4,
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996
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"accountType": "revenue",
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"accountRole": "asset_sale_proceeds",
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998
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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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1005
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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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1016
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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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@@ -998,6 +1041,107 @@ export const SKR04_2026: IChart = {
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998
1041
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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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1045
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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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@@ -1201,6 +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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"validFrom": 2026
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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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@@ -1210,6 +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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"validFrom": 2026
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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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@@ -1237,6 +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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"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",
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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": "6800",
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"accountName": "Porto",
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@@ -1252,7 +1459,16 @@ export const SKR04_2026: IChart = {
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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
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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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|
+
},
|
|
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)",
|
|
1256
1472
|
"validFrom": 2026
|
|
1257
1473
|
},
|
|
1258
1474
|
{
|
|
@@ -1261,7 +1477,16 @@ export const SKR04_2026: IChart = {
|
|
|
1261
1477
|
"accountClass": 6,
|
|
1262
1478
|
"accountType": "expense",
|
|
1263
1479
|
"hgb275Position": "GuV 8",
|
|
1264
|
-
"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)",
|
|
1265
1490
|
"validFrom": 2026
|
|
1266
1491
|
},
|
|
1267
1492
|
{
|
|
@@ -1273,6 +1498,24 @@ export const SKR04_2026: IChart = {
|
|
|
1273
1498
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1274
1499
|
"validFrom": 2026
|
|
1275
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
|
+
},
|
|
1276
1519
|
{
|
|
1277
1520
|
"accountNumber": "6855",
|
|
1278
1521
|
"accountName": "Nebenkosten des Geldverkehrs",
|
|
@@ -1309,6 +1552,150 @@ export const SKR04_2026: IChart = {
|
|
|
1309
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)",
|
|
1310
1553
|
"validFrom": 2026
|
|
1311
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
|
+
},
|
|
1312
1699
|
{
|
|
1313
1700
|
"accountNumber": "7100",
|
|
1314
1701
|
"accountName": "Sonstige Zinsen und ähnliche Erträge",
|