@fin.cx/chartdata 2.17.0 → 3.0.0
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 +2 -2
- package/dist_ts/chartdata.hgb.js +4 -2
- package/dist_ts/chartdata.individual.d.ts +3 -1
- package/dist_ts/chartdata.individual.js +5 -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 +50 -0
- package/dist_ts/data/skr03.2026.js +308 -6
- package/dist_ts/data/skr04.2026.js +327 -5
- package/package.json +1 -1
- package/readme.md +60 -2
- package/ts/00_commitinfo_data.ts +1 -1
- package/ts/chartdata.hgb.ts +3 -1
- package/ts/chartdata.individual.ts +6 -0
- package/ts/chartdata.lookup.ts +9 -0
- package/ts/chartdata.types.ts +77 -0
- package/ts/data/skr03.2026.ts +307 -5
- package/ts/data/skr04.2026.ts +326 -4
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@@ -3,7 +3,7 @@
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*/
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export const commitinfo = {
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name: '@fin.cx/chartdata',
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version: '
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version: '3.0.0',
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description: 'Year-versioned German SKR03/SKR04 chart-of-accounts datasets with Automatikkonto functions, BU-key rules, UStVA-Kennzahl and Anlage EÜR mappings'
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};
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-
//# sourceMappingURL=data:application/json;base64,
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//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiMDBfY29tbWl0aW5mb19kYXRhLmpzIiwic291cmNlUm9vdCI6IiIsInNvdXJjZXMiOlsiLi4vdHMvMDBfY29tbWl0aW5mb19kYXRhLnRzIl0sIm5hbWVzIjpbXSwibWFwcGluZ3MiOiJBQUFBOztHQUVHO0FBQ0gsTUFBTSxDQUFDLE1BQU0sVUFBVSxHQUFHO0lBQ3hCLElBQUksRUFBRSxtQkFBbUI7SUFDekIsT0FBTyxFQUFFLE9BQU87SUFDaEIsV0FBVyxFQUFFLGtKQUFrSjtDQUNoSyxDQUFBIn0=
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package/dist_ts/chartdata.hgb.js
CHANGED
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@@ -58,7 +58,9 @@ export const HGB_275_GKV_POSITIONS = [
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{ key: 'GuV 3', label: 'Andere aktivierte Eigenleistungen' },
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{ key: 'GuV 4', label: 'Sonstige betriebliche Erträge' },
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{ key: 'GuV 5', label: 'Materialaufwand' },
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-
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// Nr. 6 Personalaufwand, by its two parts
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{ key: 'GuV 6a', label: 'Löhne und Gehälter' },
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{ key: 'GuV 6b', label: 'Soziale Abgaben und Aufwendungen für Altersversorgung und für Unterstützung' },
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{ key: 'GuV 7', label: 'Abschreibungen' },
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{ key: 'GuV 8', label: 'Sonstige betriebliche Aufwendungen' },
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{ key: 'GuV 9', label: 'Erträge aus Beteiligungen' },
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@@ -78,4 +80,4 @@ export function getHgbPosition(key) {
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export function isValidHgbPosition(key) {
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return BY_KEY.has(key);
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}
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//# sourceMappingURL=data:application/json;base64,
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//# sourceMappingURL=data:application/json;base64,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import type { IChart, IChartAccount, IDatevNumbers, IIndividualAccountDeclaration, IIndividualAccountProblem, IIndividualAccountTemplate, IMappingCoverage, TAccountRole, TChartName, TEuerAccountLines, TMappingDimension, TSecuritiesRole, TTaxRule } from './chartdata.types.js';
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import type { IChart, IChartAccount, IDatevNumbers, IIndividualAccountDeclaration, IIndividualAccountProblem, IIndividualAccountTemplate, IMappingCoverage, TAccountRole, TChartName, TEuerAccountLines, TMappingDimension, TPayrollRole, TSecuritiesRole, TTaxRule } from './chartdata.types.js';
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import { type IEuerLinesOptions } from './chartdata.euer.js';
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/**
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* The numbers the DATEV standard chart of a year assigns and reserves, as read from the DATEV Kontenrahmen. Throws
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getAccountsBySecuritiesRole(roleArg: TSecuritiesRole): IChartAccount[];
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/** The one account of the books that books the securities role under the tax rule (none: the account without one), or `null`. */
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getSecuritiesAccount(roleArg: TSecuritiesRole, taxRuleArg?: TTaxRule): IChartAccount | null;
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/** The one account of the books that books the payroll role, or `null`; an individual account takes none. */
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getPayrollAccount(roleArg: TPayrollRole): IChartAccount | null;
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getMappingCoverage(usedAccountsArg: string[], dimensionArg: TMappingDimension): IMappingCoverage;
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getEuerLines(accountNumberArg: string, formYearArg: number, optionsArg?: IEuerLinesOptions): TEuerAccountLines | null;
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}
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getSecuritiesAccount(roleArg, taxRuleArg) {
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return this.getAccountsBySecuritiesRole(roleArg).find((account) => account.taxRule === taxRuleArg) ?? null;
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}
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/** The one account of the books that books the payroll role, or `null`; an individual account takes none. */
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getPayrollAccount(roleArg) {
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return this.accounts.find((account) => account.payrollRole === roleArg) ?? null;
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}
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getMappingCoverage(usedAccountsArg, dimensionArg) {
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return mappingCoverageOf(this.accounts, usedAccountsArg, dimensionArg);
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}
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return account ? euerLinesOf(account, formYearArg, optionsArg) : null;
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}
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}
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//# 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|
|
274
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+
//# 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@@ -1,4 +1,4 @@
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1
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-
import type { IChart, IChartAccount, IMappingCoverage, IScenarioKennzahlen, TAccountRole, TChartName, TEuerAccountLines, TMappingDimension, TSecuritiesRole, TTaxRule } from './chartdata.types.js';
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1
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+
import type { IChart, IChartAccount, IMappingCoverage, IScenarioKennzahlen, TAccountRole, TChartName, TEuerAccountLines, TMappingDimension, TPayrollRole, TSecuritiesRole, TTaxRule } from './chartdata.types.js';
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2
2
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import { type IEuerLinesOptions } from './chartdata.euer.js';
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3
3
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/**
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4
4
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* UStVA Kennzahlen driven by the tax scenario of a booking (not by a single
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@@ -34,6 +34,11 @@ export declare function getAccountsBySecuritiesRole(chart: TChartName, year: num
|
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34
34
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* none for it. Throws for unknown chart/year combinations, as `getChart`.
|
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35
35
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*/
|
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36
36
|
export declare function getSecuritiesAccount(chart: TChartName, year: number, role: TSecuritiesRole, taxRule?: TTaxRule): IChartAccount | null;
|
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37
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+
/**
|
|
38
|
+
* The one account of a chart that books the payroll role (`IChartAccount.payrollRole`), or `null` where the chart
|
|
39
|
+
* keeps none for it. Throws for unknown chart/year combinations, as `getChart`.
|
|
40
|
+
*/
|
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41
|
+
export declare function getPayrollAccount(chart: TChartName, year: number, role: TPayrollRole): IChartAccount | null;
|
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37
42
|
/**
|
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38
43
|
* Coverage check for the accounts a ledger actually uses. Callers must treat
|
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39
44
|
* missing/unknown accounts as a hard error before generating filings.
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@@ -67,6 +67,13 @@ export function getAccountsBySecuritiesRole(chart, year, role) {
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67
67
|
export function getSecuritiesAccount(chart, year, role, taxRule) {
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68
68
|
return getAccountsBySecuritiesRole(chart, year, role).find((account) => account.taxRule === taxRule) ?? null;
|
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69
69
|
}
|
|
70
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+
/**
|
|
71
|
+
* The one account of a chart that books the payroll role (`IChartAccount.payrollRole`), or `null` where the chart
|
|
72
|
+
* keeps none for it. Throws for unknown chart/year combinations, as `getChart`.
|
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73
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+
*/
|
|
74
|
+
export function getPayrollAccount(chart, year, role) {
|
|
75
|
+
return getChart(chart, year).accounts.find((account) => account.payrollRole === role) ?? null;
|
|
76
|
+
}
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|
70
77
|
function hasMapping(account, dimension) {
|
|
71
78
|
switch (dimension) {
|
|
72
79
|
case 'ustva':
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@@ -118,4 +125,4 @@ export function getEuerLines(chart, chartYear, accountNumber, formYear, options
|
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|
118
125
|
const account = getAccount(chart, chartYear, accountNumber);
|
|
119
126
|
return account ? euerLinesOf(account, formYear, options) : null;
|
|
120
127
|
}
|
|
121
|
-
//# sourceMappingURL=data:application/json;base64,
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128
|
+
//# sourceMappingURL=data:application/json;base64,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@@ -75,6 +75,54 @@ export type TAccountRole = 'asset_sale_proceeds' | 'disposal_book_value';
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* on securities sold short).
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*/
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export type TSecuritiesRole = 'holding_fixed' | 'holding_fixed_shares' | 'holding_fixed_bonds' | 'holding_current' | 'income_fixed' | 'income_current' | 'sale_gain_current' | 'sale_loss_current' | 'sale_proceeds_fixed_gain' | 'sale_proceeds_fixed_loss' | 'book_value_fixed_gain' | 'book_value_fixed_loss' | 'sale_costs_gain' | 'sale_costs_loss' | 'writedown_fixed_lasting' | 'writedown_fixed_temporary' | 'writedown_current' | 'writeup_fixed' | 'writeup_current' | 'writeup' | 'capital_gains_tax' | 'capital_gains_tax_soli' | 'foreign_withholding_tax' | 'foreign_tax_exempt_income' | 'foreign_tax_refund' | 'margin_interest' | 'borrow_fees' | 'writedown_other_current' | 'expected_loss_provision' | 'provision_release' | 'options_held' | 'variation_margin_paid' | 'variation_margin_received' | 'accrued_interest_claim' | 'lending_claim' | 'written_options' | 'short_sale_obligations' | 'collateral_received' | 'termingeschaeft_gain' | 'termingeschaeft_loss' | 'stillhalter_income' | 'short_sale_gain' | 'short_sale_loss' | 'compensation_paid';
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/**
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* What an account books of a business's payroll: the pay and the employer's
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* costs of it, the pay's taxes and contributions the business owes until it
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* pays them, and what a payroll leaves to clear. A payroll run finds its
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* account by this role: within a chart, no two accounts share one, and every
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* role has its account in both standard charts (DATEV Kontenrahmen SKR 03
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* Art.-Nr. 11174, pp. 8, 10, 11, 17, 22, 27, and SKR 04 Art.-Nr. 11175,
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* pp. 4, 13, 18, 21, 22, gültig für 2026). DATEV's collective accounts
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* ("Löhne und Gehälter", "Soziale Abgaben und Aufwendungen für
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* Altersversorgung") take no role.
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*
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* The pay, under the wages and salaries (§ 275 Abs. 2 Nr. 6 a HGB, `GuV 6a`):
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* - 'wages' (Löhne), 'salaries' (Gehälter), 'managing_director_salaries' (a
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* GmbH's shareholder-managing directors), 'temporary_wages'
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* (Aushilfslöhne), 'minijob_wages' (Löhne für Minijobs);
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* - 'benefits_in_kind' (Sachzuwendungen und Dienstleistungen an
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* Arbeitnehmer), 'capital_formation_benefits' (vermögenswirksame
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* Leistungen), 'commuting_allowances' (Fahrtkostenerstattung Wohnung/
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* Arbeitsstätte);
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* - the flat wage tax the employer bears: 'minijob_flat_tax',
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* 'employee_flat_tax', 'temporary_flat_tax'.
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*
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* The employer's contributions, under the social security and pensions
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* (Nr. 6 b, `GuV 6b`): 'employer_social_security' (gesetzliche soziale
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* Aufwendungen: the employer's share and the levies U1, U2 and U3),
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* 'minijob_social_security' (the flat contributions for a Minijob),
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* 'accident_insurance' (Berufsgenossenschaft), 'pension' (Aufwendungen für
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* Altersversorgung) and 'pension_flat_tax' (the flat tax on such benefits,
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* Direktversicherungen).
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*
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* What a payroll earns, under the other operating income (Nr. 4, `GuV 4`):
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* 'company_car_benefit' (the private use of a company car as a supply to the
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* employee, with 19 % VAT) and 'levy_refunds' (Erstattungen nach dem
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* Aufwendungsausgleichsgesetz, the sick-pay and maternity refunds of U1 and
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* U2); 'levy_refund_claims' is the claim on the health insurer until it pays.
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*
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* What the business owes (§ 266 Abs. 3 C.8 HGB): 'net_pay' (Verbindlichkeiten
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* aus Lohn und Gehalt), 'wage_tax' (Lohn- und Kirchensteuer, with the
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* Solidaritätszuschlag), 'social_security' (the contributions of both sides
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* and the levies), 'employee_withholdings' (what is withheld from an employee
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* for another, such as a garnishment), 'capital_formation_payable' (the
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* savings an employee's contract receives), 'estimated_contributions' (the
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* contributions estimated in the month they are due, § 23 Abs. 1 SGB IV);
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* and 'clearing', the Lohn- und Gehaltsverrechnungskonto, a balance on
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* either side (DATEV states it under the other assets or the other
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* liabilities by its balance).
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*/
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export type TPayrollRole = 'wages' | 'salaries' | 'managing_director_salaries' | 'temporary_wages' | 'minijob_wages' | 'benefits_in_kind' | 'capital_formation_benefits' | 'commuting_allowances' | 'minijob_flat_tax' | 'employee_flat_tax' | 'temporary_flat_tax' | 'employer_social_security' | 'minijob_social_security' | 'accident_insurance' | 'pension' | 'pension_flat_tax' | 'company_car_benefit' | 'levy_refunds' | 'levy_refund_claims' | 'net_pay' | 'wage_tax' | 'social_security' | 'employee_withholdings' | 'capital_formation_payable' | 'estimated_contributions' | 'clearing';
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/**
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* A rule of the income tax law an income or expense account is kept for, as
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* its DATEV name states it:
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@@ -218,6 +266,8 @@ export interface IChartAccount {
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accountRole?: TAccountRole;
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/** what the account books of a business's securities; unset = nothing of its own */
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securitiesRole?: TSecuritiesRole;
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/** what the account books of a business's payroll; unset = nothing of its own */
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payrollRole?: TPayrollRole;
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/** the income tax rule the account is kept for, as its DATEV name states it; unset = none of its own */
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taxRule?: TTaxRule;
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/**
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