@fin.cx/chartdata 2.12.1 → 2.14.0

package/ts/data/skr04.2026.ts

@@ -11,6 +11,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 0,
       "accountType": "asset",
       "hgb266Position": "Aktiva A.I.2",
+      "euerExclusion": "fixed_asset",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -20,6 +21,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 0,
       "accountType": "asset",
       "hgb266Position": "Aktiva A.I.2",
+      "euerExclusion": "fixed_asset",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
     },
@@ -29,6 +31,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 0,
       "accountType": "asset",
       "hgb266Position": "Aktiva A.II.1",
+      "euerExclusion": "fixed_asset",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -38,6 +41,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 0,
       "accountType": "asset",
       "hgb266Position": "Aktiva A.II.1",
+      "euerExclusion": "fixed_asset",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -47,6 +51,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 0,
       "accountType": "asset",
       "hgb266Position": "Aktiva A.II.2",
+      "euerExclusion": "fixed_asset",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -56,6 +61,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 0,
       "accountType": "asset",
       "hgb266Position": "Aktiva A.II.3",
+      "euerExclusion": "fixed_asset",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -65,6 +71,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 0,
       "accountType": "asset",
       "hgb266Position": "Aktiva A.II.3",
+      "euerExclusion": "fixed_asset",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -74,6 +81,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 0,
       "accountType": "asset",
       "hgb266Position": "Aktiva A.II.3",
+      "euerExclusion": "fixed_asset",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -83,6 +91,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 1,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.I.3",
+      "euerExclusion": "inventory",
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 3), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
       "validFrom": 2026
     },
@@ -92,6 +101,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 1,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.I.4",
+      "euer": {
+        "kennzahl": 100
+      },
       "provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
       "validFrom": 2026
     },
@@ -109,6 +121,9 @@ export const SKR04_2026: IChart = {
         "40"
       ],
       "hgb266Position": "Aktiva B.I.4",
+      "euer": {
+        "kennzahl": 100
+      },
       "provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
       "validFrom": 2026
     },
@@ -126,6 +141,9 @@ export const SKR04_2026: IChart = {
         "40"
       ],
       "hgb266Position": "Aktiva B.I.4",
+      "euer": {
+        "kennzahl": 100
+      },
       "provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
       "validFrom": 2026
     },
@@ -135,6 +153,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 1,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.II.1",
+      "euerExclusion": "balance_sheet",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
     },
@@ -144,6 +163,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 1,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.II.4",
+      "euerExclusion": "balance_sheet",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -153,6 +173,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 1,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.II.4",
+      "euerExclusion": "balance_sheet",
       "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)",
       "validFrom": 2026
     },
@@ -162,6 +183,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 1,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.II.4",
+      "euerExclusion": "balance_sheet",
       "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)",
       "validFrom": 2026
     },
@@ -171,6 +193,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 1,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.II.4",
+      "euerExclusion": "balance_sheet",
       "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)",
       "validFrom": 2026
     },
@@ -180,6 +203,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 1,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.II.4",
+      "euerExclusion": "pass_through",
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 4), gültig für 2026 (no tax function there; balance-sheet item sonstige Vermögensgegenstände or sonstige Verbindlichkeiten by its balance), and vs public oracle (2026-09-29)",
       "validFrom": 2026
     },
@@ -193,6 +217,9 @@ export const SKR04_2026: IChart = {
         "role": "tax"
       },
       "hgb266Position": "Aktiva B.II.4",
+      "euer": {
+        "kennzahl": 185
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
       "validFrom": 2026
     },
@@ -206,6 +233,9 @@ export const SKR04_2026: IChart = {
         "role": "tax"
       },
       "hgb266Position": "Aktiva B.II.4",
+      "euer": {
+        "kennzahl": 185
+      },
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
       "validFrom": 2026
     },
@@ -219,6 +249,7 @@ export const SKR04_2026: IChart = {
         "role": "tax"
       },
       "hgb266Position": "Aktiva B.II.4",
+      "euerExclusion": "reverse_charge",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
       "validFrom": 2026
     },
@@ -232,6 +263,9 @@ export const SKR04_2026: IChart = {
         "role": "tax"
       },
       "hgb266Position": "Aktiva B.II.4",
+      "euer": {
+        "kennzahl": 185
+      },
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
       "validFrom": 2026
     },
@@ -245,6 +279,7 @@ export const SKR04_2026: IChart = {
         "role": "tax"
       },
       "hgb266Position": "Aktiva B.II.4",
+      "euerExclusion": "reverse_charge",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
       "validFrom": 2026
     },
@@ -258,6 +293,9 @@ export const SKR04_2026: IChart = {
         "role": "tax"
       },
       "hgb266Position": "Aktiva B.II.4",
+      "euer": {
+        "kennzahl": 185
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
       "validFrom": 2026
     },
@@ -267,6 +305,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 1,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.IV",
+      "euerExclusion": "balance_sheet",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
     },
@@ -276,6 +315,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 1,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.IV",
+      "euerExclusion": "balance_sheet",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
     },
@@ -285,6 +325,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 1,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.IV",
+      "euerExclusion": "balance_sheet",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
     },
@@ -294,6 +335,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 1,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.IV",
+      "euerExclusion": "balance_sheet",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
     },
@@ -303,6 +345,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 1,
       "accountType": "asset",
       "hgb266Position": "Aktiva C",
+      "euerExclusion": "balance_sheet",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -312,6 +355,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 2,
       "accountType": "equity",
       "hgb266Position": "Passiva A.I",
+      "euer": {
+        "kennzahl": 122
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -321,6 +367,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 2,
       "accountType": "equity",
       "hgb266Position": "Passiva A.I",
+      "euer": {
+        "kennzahl": 123
+      },
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
     },
@@ -330,6 +379,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 2,
       "accountType": "equity",
       "hgb266Position": "Passiva A.I",
+      "euerExclusion": "balance_sheet",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -339,6 +389,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 2,
       "accountType": "equity",
       "hgb266Position": "Passiva A.IV",
+      "euerExclusion": "balance_sheet",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
     },
@@ -348,6 +399,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 2,
       "accountType": "equity",
       "hgb266Position": "Passiva A.IV",
+      "euerExclusion": "balance_sheet",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
     },
@@ -357,6 +409,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva B.1",
+      "euerExclusion": "balance_sheet",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -366,6 +419,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva B.2",
+      "euerExclusion": "balance_sheet",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
     },
@@ -375,6 +429,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva B.3",
+      "euerExclusion": "balance_sheet",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
     },
@@ -384,6 +439,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.2",
+      "euerExclusion": "balance_sheet",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -393,6 +449,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.3",
+      "euer": {
+        "kennzahl": 112
+      },
       "provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
       "validFrom": 2026
     },
@@ -414,6 +473,9 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb266Position": "Passiva C.3",
+      "euer": {
+        "kennzahl": 112
+      },
       "provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
       "validFrom": 2026
     },
@@ -435,6 +497,9 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb266Position": "Passiva C.3",
+      "euer": {
+        "kennzahl": 112
+      },
       "provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
       "validFrom": 2026
     },
@@ -444,6 +509,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "euerExclusion": "pass_through",
       "provenance": "skr-convention account, own designation (2026-07-09); not listed in the DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175), gültig für 2026, nor in the public oracle, whose Durchlaufende Posten is 1370 (checked 2026-09-29)",
       "validFrom": 2026
     },
@@ -453,6 +519,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.4",
+      "euerExclusion": "balance_sheet",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
     },
@@ -462,6 +529,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "euerExclusion": "balance_sheet",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -471,6 +539,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.II.4",
+      "euerExclusion": "balance_sheet",
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there; balance-sheet item sonstige Vermögensgegenstände or sonstige Verbindlichkeiten by its balance), and vs public oracle (2026-09-29)",
       "validFrom": 2026
     },
@@ -480,6 +549,10 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "euer": {
+        "debitKennzahl": 183,
+        "creditKennzahl": 103
+      },
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25)",
       "validFrom": 2026
     },
@@ -489,6 +562,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "euer": {
+        "kennzahl": 140
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -498,6 +574,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "euer": {
+        "kennzahl": 140
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -507,6 +586,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "euerExclusion": "reverse_charge",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -516,6 +596,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "euer": {
+        "kennzahl": 140
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -525,6 +608,10 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "euer": {
+        "debitKennzahl": 183,
+        "creditKennzahl": 103
+      },
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25)",
       "validFrom": 2026
     },
@@ -534,6 +621,10 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "euer": {
+        "debitKennzahl": 183,
+        "creditKennzahl": 103
+      },
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25)",
       "validFrom": 2026
     },
@@ -543,6 +634,10 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "euer": {
+        "debitKennzahl": 186,
+        "creditKennzahl": 141
+      },
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-27)",
       "validFrom": 2026
     },
@@ -552,6 +647,10 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "euer": {
+        "debitKennzahl": 186,
+        "creditKennzahl": 141
+      },
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-27)",
       "validFrom": 2026
     },
@@ -561,6 +660,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "euerExclusion": "reverse_charge",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -570,6 +670,10 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "euer": {
+        "debitKennzahl": 186,
+        "creditKennzahl": 141
+      },
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11) and SKR 04 (Art.-Nr. 11175, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
       "validFrom": 2026
     },
@@ -579,6 +683,10 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "euer": {
+        "debitKennzahl": 186,
+        "creditKennzahl": 141
+      },
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11) and SKR 04 (Art.-Nr. 11175, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
       "validFrom": 2026
     },
@@ -588,6 +696,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva D",
+      "euerExclusion": "balance_sheet",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -608,6 +717,9 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "euer": {
+        "kennzahl": 103
+      },
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
       "validFrom": 2026
     },
@@ -628,6 +740,9 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "euer": {
+        "kennzahl": 103
+      },
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
       "validFrom": 2026
     },
@@ -648,6 +763,9 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "euer": {
+        "kennzahl": 103
+      },
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
       "validFrom": 2026
     },
@@ -668,6 +786,9 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "euer": {
+        "kennzahl": 103
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
       "validFrom": 2026
     },
@@ -688,6 +809,9 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "euer": {
+        "kennzahl": 103
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
       "validFrom": 2026
     },
@@ -708,6 +832,9 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "euer": {
+        "kennzahl": 103
+      },
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
       "validFrom": 2026
     },
@@ -728,6 +855,9 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "euer": {
+        "kennzahl": 103
+      },
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
       "validFrom": 2026
     },
@@ -748,6 +878,9 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "euer": {
+        "kennzahl": 111
+      },
       "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)",
       "validFrom": 2026
     },
@@ -769,6 +902,9 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "euer": {
+        "kennzahl": 103
+      },
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
       "validFrom": 2026
     },
@@ -790,6 +926,9 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "euer": {
+        "kennzahl": 112
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
       "validFrom": 2026
     },
@@ -803,6 +942,9 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "euer": {
+        "kennzahl": 103
+      },
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25); UStVA Kz 45 per ELSTER Anleitung zur UStVA 2026 (übrige nicht steuerbare Umsätze, Leistungsort nicht im Inland; read 2026-09-25)",
       "validFrom": 2026
     },
@@ -816,6 +958,9 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "euer": {
+        "kennzahl": 103
+      },
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25); UStVA Kz 45 per ELSTER Anleitung zur UStVA 2026 (übrige nicht steuerbare Umsätze, Leistungsort nicht im Inland; read 2026-09-25)",
       "validFrom": 2026
     },
@@ -836,6 +981,9 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "euer": {
+        "kennzahl": 103
+      },
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
       "validFrom": 2026
     },
@@ -856,6 +1004,9 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "euer": {
+        "kennzahl": 103
+      },
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
       "validFrom": 2026
     },
@@ -876,6 +1027,9 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "euer": {
+        "kennzahl": 103
+      },
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
       "validFrom": 2026
     },
@@ -896,6 +1050,9 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "euer": {
+        "kennzahl": 103
+      },
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
       "validFrom": 2026
     },
@@ -917,6 +1074,9 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "euer": {
+        "kennzahl": 112
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
       "validFrom": 2026
     },
@@ -938,6 +1098,9 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "euer": {
+        "kennzahl": 112
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
       "validFrom": 2026
     },
@@ -959,6 +1122,9 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "euer": {
+        "kennzahl": 112
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
       "validFrom": 2026
     },
@@ -968,6 +1134,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 4,
       "accountType": "revenue",
       "hgb275Position": "GuV 4",
+      "euer": {
+        "kennzahl": 112
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -977,6 +1146,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 4,
       "accountType": "revenue",
       "hgb275Position": "GuV 4",
+      "euer": {
+        "kennzahl": 103
+      },
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
     },
@@ -986,24 +1158,206 @@ export const SKR04_2026: IChart = {
       "accountClass": 4,
       "accountType": "revenue",
       "hgb275Position": "GuV 4",
+      "euerExclusion": "valuation",
       "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)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "4844",
+      "accountName": "Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG (bei Buchgewinn)",
+      "accountClass": 4,
+      "accountType": "revenue",
+      "accountRole": "asset_sale_proceeds",
+      "automatikFunction": {
+        "taxType": "free"
+      },
+      "allowedBuKeys": [
+        "",
+        "40"
+      ],
+      "ustva": {
+        "kennzahl": 43,
+        "role": "base"
+      },
+      "hgb275Position": "GuV 4",
+      "euer": {
+        "kennzahl": 102
+      },
+      "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",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "4845",
+      "accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchgewinn)",
+      "accountClass": 4,
+      "accountType": "revenue",
+      "accountRole": "asset_sale_proceeds",
+      "automatikFunction": {
+        "taxType": "ust",
+        "ratePercent": 19
+      },
+      "allowedBuKeys": [
+        "",
+        "40"
+      ],
+      "ustva": {
+        "kennzahl": 81,
+        "role": "base"
+      },
+      "hgb275Position": "GuV 4",
+      "euer": {
+        "kennzahl": 102
+      },
+      "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",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "4847",
       "accountName": "Erträge aus der Währungsumrechnung, nicht nach § 256a HGB",
       "accountClass": 4,
       "accountType": "revenue",
       "hgb275Position": "GuV 4",
+      "euerExclusion": "valuation",
       "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)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "4848",
+      "accountName": "Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG (bei Buchgewinn)",
+      "accountClass": 4,
+      "accountType": "revenue",
+      "accountRole": "asset_sale_proceeds",
+      "automatikFunction": {
+        "taxType": "free"
+      },
+      "allowedBuKeys": [
+        "",
+        "40"
+      ],
+      "ustva": {
+        "kennzahl": 41,
+        "role": "base"
+      },
+      "hgb275Position": "GuV 4",
+      "euer": {
+        "kennzahl": 102
+      },
+      "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",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "4849",
+      "accountName": "Erlöse aus Verkäufen Sachanlagevermögen (bei Buchgewinn)",
+      "accountClass": 4,
+      "accountType": "revenue",
+      "accountRole": "asset_sale_proceeds",
+      "hgb275Position": "GuV 4",
+      "euer": {
+        "kennzahl": 102
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "4850",
+      "accountName": "Erlöse aus Verkäufen immaterieller Vermögensgegenstände (bei Buchgewinn)",
+      "accountClass": 4,
+      "accountType": "revenue",
+      "accountRole": "asset_sale_proceeds",
+      "hgb275Position": "GuV 4",
+      "euer": {
+        "kennzahl": 102
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "4851",
+      "accountName": "Erlöse aus Verkäufen Finanzanlagen (bei Buchgewinn)",
+      "accountClass": 4,
+      "accountType": "revenue",
+      "accountRole": "asset_sale_proceeds",
+      "hgb275Position": "GuV 4",
+      "euer": {
+        "kennzahl": 102
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "4852",
+      "accountName": "Erlöse aus Verkäufen Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (bei Buchgewinn)",
+      "accountClass": 4,
+      "accountType": "revenue",
+      "accountRole": "asset_sale_proceeds",
+      "hgb275Position": "GuV 4",
+      "euer": {
+        "kennzahl": 102
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "4855",
+      "accountName": "Anlagenabgänge Sachanlagen (Restbuchwert bei Buchgewinn)",
+      "accountClass": 4,
+      "accountType": "expense",
+      "accountRole": "disposal_book_value",
+      "hgb275Position": "GuV 4",
+      "euer": {
+        "kennzahl": 135
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "4856",
+      "accountName": "Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchgewinn)",
+      "accountClass": 4,
+      "accountType": "expense",
+      "accountRole": "disposal_book_value",
+      "hgb275Position": "GuV 4",
+      "euer": {
+        "kennzahl": 135
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "4857",
+      "accountName": "Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchgewinn)",
+      "accountClass": 4,
+      "accountType": "expense",
+      "accountRole": "disposal_book_value",
+      "hgb275Position": "GuV 4",
+      "euer": {
+        "kennzahl": 135
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "4858",
+      "accountName": "Anlagenabgänge Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (Restbuchwert bei Buchgewinn)",
+      "accountClass": 4,
+      "accountType": "expense",
+      "accountRole": "disposal_book_value",
+      "hgb275Position": "GuV 4",
+      "euer": {
+        "kennzahl": 135
+      },
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "4970",
       "accountName": "Versicherungsentschädigungen und Schadenersatzleistungen",
       "accountClass": 4,
       "accountType": "revenue",
       "hgb275Position": "GuV 4",
+      "euer": {
+        "kennzahl": 103
+      },
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 18), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
       "validFrom": 2026
     },
@@ -1013,6 +1367,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 5,
       "accountType": "expense",
       "hgb275Position": "GuV 5",
+      "euer": {
+        "kennzahl": 100
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -1030,6 +1387,9 @@ export const SKR04_2026: IChart = {
         "40"
       ],
       "hgb275Position": "GuV 5",
+      "euer": {
+        "kennzahl": 100
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
       "validFrom": 2026
     },
@@ -1047,6 +1407,9 @@ export const SKR04_2026: IChart = {
         "40"
       ],
       "hgb275Position": "GuV 5",
+      "euer": {
+        "kennzahl": 100
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
       "validFrom": 2026
     },
@@ -1064,6 +1427,9 @@ export const SKR04_2026: IChart = {
         "40"
       ],
       "hgb275Position": "GuV 5",
+      "euer": {
+        "kennzahl": 100
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
       "validFrom": 2026
     },
@@ -1081,6 +1447,9 @@ export const SKR04_2026: IChart = {
         "40"
       ],
       "hgb275Position": "GuV 5",
+      "euer": {
+        "kennzahl": 100
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
       "validFrom": 2026
     },
@@ -1090,6 +1459,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 5,
       "accountType": "expense",
       "hgb275Position": "GuV 5",
+      "euer": {
+        "kennzahl": 100
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -1099,6 +1471,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 5,
       "accountType": "expense",
       "hgb275Position": "GuV 5",
+      "euer": {
+        "kennzahl": 100
+      },
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 20), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
       "validFrom": 2026
     },
@@ -1108,6 +1483,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 5,
       "accountType": "expense",
       "hgb275Position": "GuV 5",
+      "euerExclusion": "inventory",
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 20), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
       "validFrom": 2026
     },
@@ -1117,6 +1493,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 5,
       "accountType": "expense",
       "hgb275Position": "GuV 5",
+      "euerExclusion": "inventory",
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 20), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
       "validFrom": 2026
     },
@@ -1126,6 +1503,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 5,
       "accountType": "expense",
       "hgb275Position": "GuV 5",
+      "euer": {
+        "kennzahl": 110
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -1135,6 +1515,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 6",
+      "euer": {
+        "kennzahl": 120
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -1144,6 +1527,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 6",
+      "euer": {
+        "kennzahl": 120
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -1153,6 +1539,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 6",
+      "euer": {
+        "kennzahl": 120
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -1162,6 +1551,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 7",
+      "euer": {
+        "kennzahl": 131
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -1171,6 +1563,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 7",
+      "euer": {
+        "kennzahl": 130
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -1180,6 +1575,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 183
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -1189,6 +1587,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 150
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -1198,24 +1599,93 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 223
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "6470",
+      "accountName": "Reparaturen und Instandhaltung von anderen Anlagen und Betriebs- und Geschäftsausstattung",
+      "accountClass": 6,
+      "accountType": "expense",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 225
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6495",
+      "accountName": "Wartungskosten für Hard- und Software",
+      "accountClass": 6,
+      "accountType": "expense",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 228
+      },
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "6500",
       "accountName": "Fahrzeugkosten",
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 146
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "6520",
+      "accountName": "Fahrzeug-Versicherungen",
+      "accountClass": 6,
+      "accountType": "expense",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 145
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6530",
+      "accountName": "Laufende Fahrzeug-Betriebskosten",
+      "accountClass": 6,
+      "accountType": "expense",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 146
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6540",
+      "accountName": "Fahrzeug-Reparaturen",
+      "accountClass": 6,
+      "accountType": "expense",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 146
+      },
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "6600",
       "accountName": "Werbekosten",
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 224
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -1225,6 +1695,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 174
+      },
       "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)",
       "validFrom": 2026
     },
@@ -1234,15 +1707,45 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 164
+      },
       "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)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "6650",
+      "accountName": "Reisekosten Arbeitnehmer",
+      "accountClass": 6,
+      "accountType": "expense",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 120
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6670",
+      "accountName": "Reisekosten Unternehmer",
+      "accountClass": 6,
+      "accountType": "expense",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 221
+      },
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "6800",
       "accountName": "Porto",
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 229
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -1252,7 +1755,22 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
-      "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
+      "euer": {
+        "kennzahl": 280
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6810",
+      "accountName": "Internetkosten",
+      "accountClass": 6,
+      "accountType": "expense",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 280
+      },
+      "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)",
       "validFrom": 2026
     },
     {
@@ -1261,7 +1779,22 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
-      "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
+      "euer": {
+        "kennzahl": 229
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6821",
+      "accountName": "Fortbildungskosten",
+      "accountClass": 6,
+      "accountType": "expense",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 281
+      },
+      "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)",
       "validFrom": 2026
     },
     {
@@ -1270,15 +1803,45 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 194
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "6827",
+      "accountName": "Abschluss- und Prüfungskosten",
+      "accountClass": 6,
+      "accountType": "expense",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 194
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6830",
+      "accountName": "Buchführungskosten",
+      "accountClass": 6,
+      "accountType": "expense",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 194
+      },
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "6855",
       "accountName": "Nebenkosten des Geldverkehrs",
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 183
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -1288,6 +1851,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 183
+      },
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
     },
@@ -1297,6 +1863,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "euerExclusion": "valuation",
       "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)",
       "validFrom": 2026
     },
@@ -1306,15 +1873,196 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "euerExclusion": "valuation",
       "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)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "6884",
+      "accountName": "Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG (bei Buchverlust)",
+      "accountClass": 6,
+      "accountType": "revenue",
+      "accountRole": "asset_sale_proceeds",
+      "automatikFunction": {
+        "taxType": "free"
+      },
+      "allowedBuKeys": [
+        "",
+        "40"
+      ],
+      "ustva": {
+        "kennzahl": 43,
+        "role": "base"
+      },
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 102
+      },
+      "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",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6885",
+      "accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchverlust)",
+      "accountClass": 6,
+      "accountType": "revenue",
+      "accountRole": "asset_sale_proceeds",
+      "automatikFunction": {
+        "taxType": "ust",
+        "ratePercent": 19
+      },
+      "allowedBuKeys": [
+        "",
+        "40"
+      ],
+      "ustva": {
+        "kennzahl": 81,
+        "role": "base"
+      },
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 102
+      },
+      "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",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6888",
+      "accountName": "Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG (bei Buchverlust)",
+      "accountClass": 6,
+      "accountType": "revenue",
+      "accountRole": "asset_sale_proceeds",
+      "automatikFunction": {
+        "taxType": "free"
+      },
+      "allowedBuKeys": [
+        "",
+        "40"
+      ],
+      "ustva": {
+        "kennzahl": 41,
+        "role": "base"
+      },
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 102
+      },
+      "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",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6889",
+      "accountName": "Erlöse aus Verkäufen Sachanlagevermögen (bei Buchverlust)",
+      "accountClass": 6,
+      "accountType": "revenue",
+      "accountRole": "asset_sale_proceeds",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 102
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6890",
+      "accountName": "Erlöse aus Verkäufen immaterieller Vermögensgegenstände (bei Buchverlust)",
+      "accountClass": 6,
+      "accountType": "revenue",
+      "accountRole": "asset_sale_proceeds",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 102
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6891",
+      "accountName": "Erlöse aus Verkäufen Finanzanlagen (bei Buchverlust)",
+      "accountClass": 6,
+      "accountType": "revenue",
+      "accountRole": "asset_sale_proceeds",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 102
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6892",
+      "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)",
+      "accountClass": 6,
+      "accountType": "revenue",
+      "accountRole": "asset_sale_proceeds",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 102
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6895",
+      "accountName": "Anlagenabgänge Sachanlagen (Restbuchwert bei Buchverlust)",
+      "accountClass": 6,
+      "accountType": "expense",
+      "accountRole": "disposal_book_value",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 135
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6896",
+      "accountName": "Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchverlust)",
+      "accountClass": 6,
+      "accountType": "expense",
+      "accountRole": "disposal_book_value",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 135
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6897",
+      "accountName": "Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchverlust)",
+      "accountClass": 6,
+      "accountType": "expense",
+      "accountRole": "disposal_book_value",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 135
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6898",
+      "accountName": "Anlagenabgänge Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG i. V. m. § 8b Abs. 3 S. 3 KStG (Restbuchwert bei Buchverlust)",
+      "accountClass": 6,
+      "accountType": "expense",
+      "accountRole": "disposal_book_value",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 135
+      },
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "7100",
       "accountName": "Sonstige Zinsen und ähnliche Erträge",
       "accountClass": 7,
       "accountType": "revenue",
       "hgb275Position": "GuV 11",
+      "euer": {
+        "kennzahl": 103
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -1324,6 +2072,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 7,
       "accountType": "expense",
       "hgb275Position": "GuV 13",
+      "euer": {
+        "kennzahl": 234
+      },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -1332,6 +2083,7 @@ export const SKR04_2026: IChart = {
       "accountName": "Saldenvorträge Sachkonten",
       "accountClass": 9,
       "accountType": "equity",
+      "euerExclusion": "closing",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
@@ -1341,6 +2093,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 9,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.II.1",
+      "euerExclusion": "closing",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
     },
@@ -1350,6 +2103,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 9,
       "accountType": "liability",
       "hgb266Position": "Passiva C.4",
+      "euerExclusion": "closing",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
     },
@@ -1358,6 +2112,7 @@ export const SKR04_2026: IChart = {
       "accountName": "Gewinn- und Verlustkonto (Abschluss)",
       "accountClass": 9,
       "accountType": "equity",
+      "euerExclusion": "closing",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
     },
@@ -1367,6 +2122,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 9,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.II.1",
+      "euerExclusion": "valuation",
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
       "validFrom": 2026
     },
@@ -1376,6 +2132,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 9,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "euerExclusion": "valuation",
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
       "validFrom": 2026
     },
@@ -1385,6 +2142,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 9,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.IV",
+      "euerExclusion": "valuation",
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
       "validFrom": 2026
     },
@@ -1394,6 +2152,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 9,
       "accountType": "liability",
       "hgb266Position": "Passiva C.2",
+      "euerExclusion": "valuation",
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
       "validFrom": 2026
     },
@@ -1403,6 +2162,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 9,
       "accountType": "liability",
       "hgb266Position": "Passiva C.4",
+      "euerExclusion": "valuation",
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
       "validFrom": 2026
     },
@@ -1412,6 +2172,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 9,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.II.4",
+      "euerExclusion": "valuation",
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
       "validFrom": 2026
     },
@@ -1420,6 +2181,7 @@ export const SKR04_2026: IChart = {
       "accountName": "Statistisches Gegenkonto",
       "accountClass": 9,
       "accountType": "equity",
+      "euerExclusion": "closing",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
     }