@fin.cx/chartdata 2.17.0 → 3.1.0
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 +385 -7
- package/dist_ts/data/skr04.2026.js +404 -6
- 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 +384 -6
- package/ts/data/skr04.2026.ts +403 -5
package/ts/data/skr04.2026.ts
CHANGED
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@@ -230,6 +230,17 @@ export const SKR04_2026: IChart = {
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1369",
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"accountName": "Forderungen gegenüber Krankenkassen aus Aufwendungsausgleichsgesetz",
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"accountClass": 1,
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"accountType": "asset",
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"payrollRole": "levy_refund_claims",
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"hgb266Position": "Aktiva B.II.4",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 4), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1370",
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"accountName": "Durchlaufende Posten",
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@@ -386,12 +397,52 @@ export const SKR04_2026: IChart = {
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},
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{
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"accountNumber": "1810",
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"accountName": "Bank 1",
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"accountClass": 1,
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"accountType": "asset",
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"hgb266Position": "Aktiva B.IV",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 6), gültig für 2026; the public oracle names it otherwise (\"Paypal\") (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1820",
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"accountName": "Bank 2",
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"accountClass": 1,
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"accountType": "asset",
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"hgb266Position": "Aktiva B.IV",
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"euerExclusion": "balance_sheet",
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-
"provenance": "
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 6) and SKR 04 (Art.-Nr. 11175, p. 6), gültig für 2026, and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1830",
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"accountName": "Bank 3",
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"accountClass": 1,
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"accountType": "asset",
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"hgb266Position": "Aktiva B.IV",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 6) and SKR 04 (Art.-Nr. 11175, p. 6), gültig für 2026, and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1840",
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"accountName": "Bank 4",
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"accountClass": 1,
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"accountType": "asset",
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"hgb266Position": "Aktiva B.IV",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 6) and SKR 04 (Art.-Nr. 11175, p. 6), gültig für 2026, and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1850",
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"accountName": "Bank 5",
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"accountClass": 1,
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"accountType": "asset",
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"hgb266Position": "Aktiva B.IV",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 6) and SKR 04 (Art.-Nr. 11175, p. 6), gültig für 2026, and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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@@ -610,6 +661,83 @@ export const SKR04_2026: IChart = {
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"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)",
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"validFrom": 2026
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},
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{
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"accountNumber": "3720",
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"accountName": "Verbindlichkeiten aus Lohn und Gehalt",
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"accountClass": 3,
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"accountType": "liability",
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"payrollRole": "net_pay",
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"hgb266Position": "Passiva C.8",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "3725",
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"accountName": "Verbindlichkeiten für Einbehaltungen von Arbeitnehmern",
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"accountClass": 3,
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"accountType": "liability",
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"payrollRole": "employee_withholdings",
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"hgb266Position": "Passiva C.8",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "3730",
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"accountName": "Verbindlichkeiten aus Lohn- und Kirchensteuer",
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"accountClass": 3,
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"accountType": "liability",
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"payrollRole": "wage_tax",
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"hgb266Position": "Passiva C.8",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "3740",
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"accountName": "Verbindlichkeiten im Rahmen der sozialen Sicherheit",
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"accountClass": 3,
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"accountType": "liability",
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"payrollRole": "social_security",
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"hgb266Position": "Passiva C.8",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "3759",
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"accountName": "Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern",
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"accountClass": 3,
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"accountType": "liability",
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"payrollRole": "estimated_contributions",
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"hgb266Position": "Passiva C.8",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "3770",
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"accountName": "Verbindlichkeiten aus Vermögensbildung",
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"accountClass": 3,
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"accountType": "liability",
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"payrollRole": "capital_formation_payable",
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"hgb266Position": "Passiva C.8",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "3790",
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"accountName": "Lohn- und Gehaltsverrechnungskonto",
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"accountClass": 3,
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"accountType": "asset",
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"payrollRole": "clearing",
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"hgb266Position": "Aktiva B.II.4",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "3798",
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"accountName": "Umsatzsteuer eines anderen EU-Mitgliedstaats aus elektronischen Dienstleistungen",
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@@ -1494,6 +1622,31 @@ export const SKR04_2026: IChart = {
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"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 (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "4947",
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"accountName": "Verrechnete sonstige Sachbezüge aus Fahrzeug-Gestellung 19 % USt",
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"accountClass": 4,
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"accountType": "revenue",
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"payrollRole": "company_car_benefit",
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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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"euer": {
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"kennzahl": 112
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},
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 18), gültig für 2026 (automatism AM, 19 % USt; UStVA Kz 81 per ELSTER Anleitung zur UStVA 2026), and vs public oracle (2026-10-07)",
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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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@@ -1506,6 +1659,19 @@ export const SKR04_2026: IChart = {
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"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)",
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"validFrom": 2026
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},
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{
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"accountNumber": "4972",
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"accountName": "Erstattungen Aufwendungsausgleichsgesetz",
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"accountClass": 4,
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"accountType": "revenue",
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"payrollRole": "levy_refunds",
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"hgb275Position": "GuV 4",
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"euer": {
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"kennzahl": 103
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},
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 18), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "5200",
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"accountName": "Wareneingang",
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@@ -1659,23 +1825,154 @@ export const SKR04_2026: IChart = {
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"accountName": "Löhne und Gehälter",
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"accountClass": 6,
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"accountType": "expense",
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"hgb275Position": "GuV
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"hgb275Position": "GuV 6a",
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"euer": {
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"kennzahl": 120
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},
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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": "6010",
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"accountName": "Löhne",
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"accountClass": 6,
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"accountType": "expense",
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"payrollRole": "wages",
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"hgb275Position": "GuV 6a",
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"euer": {
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"kennzahl": 120
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},
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "6020",
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"accountName": "Gehälter",
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"accountClass": 6,
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"accountType": "expense",
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"
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"payrollRole": "salaries",
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"hgb275Position": "GuV 6a",
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"euer": {
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"kennzahl": 120
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},
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"provenance": "own designation; number/purpose verified vs
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "6024",
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"accountName": "Geschäftsführergehälter der GmbH-Gesellschafter",
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"accountClass": 6,
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"accountType": "expense",
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"payrollRole": "managing_director_salaries",
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"hgb275Position": "GuV 6a",
|
|
1868
|
+
"euer": {
|
|
1869
|
+
"kennzahl": 120
|
|
1870
|
+
},
|
|
1871
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1872
|
+
"validFrom": 2026
|
|
1873
|
+
},
|
|
1874
|
+
{
|
|
1875
|
+
"accountNumber": "6030",
|
|
1876
|
+
"accountName": "Aushilfslöhne",
|
|
1877
|
+
"accountClass": 6,
|
|
1878
|
+
"accountType": "expense",
|
|
1879
|
+
"payrollRole": "temporary_wages",
|
|
1880
|
+
"hgb275Position": "GuV 6a",
|
|
1881
|
+
"euer": {
|
|
1882
|
+
"kennzahl": 120
|
|
1883
|
+
},
|
|
1884
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1885
|
+
"validFrom": 2026
|
|
1886
|
+
},
|
|
1887
|
+
{
|
|
1888
|
+
"accountNumber": "6035",
|
|
1889
|
+
"accountName": "Löhne für Minijobs",
|
|
1890
|
+
"accountClass": 6,
|
|
1891
|
+
"accountType": "expense",
|
|
1892
|
+
"payrollRole": "minijob_wages",
|
|
1893
|
+
"hgb275Position": "GuV 6a",
|
|
1894
|
+
"euer": {
|
|
1895
|
+
"kennzahl": 120
|
|
1896
|
+
},
|
|
1897
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1898
|
+
"validFrom": 2026
|
|
1899
|
+
},
|
|
1900
|
+
{
|
|
1901
|
+
"accountNumber": "6036",
|
|
1902
|
+
"accountName": "Pauschale Steuer für Minijobber",
|
|
1903
|
+
"accountClass": 6,
|
|
1904
|
+
"accountType": "expense",
|
|
1905
|
+
"payrollRole": "minijob_flat_tax",
|
|
1906
|
+
"hgb275Position": "GuV 6a",
|
|
1907
|
+
"euer": {
|
|
1908
|
+
"kennzahl": 120
|
|
1909
|
+
},
|
|
1910
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1911
|
+
"validFrom": 2026
|
|
1912
|
+
},
|
|
1913
|
+
{
|
|
1914
|
+
"accountNumber": "6039",
|
|
1915
|
+
"accountName": "Pauschale Steuer für Arbeitnehmer",
|
|
1916
|
+
"accountClass": 6,
|
|
1917
|
+
"accountType": "expense",
|
|
1918
|
+
"payrollRole": "employee_flat_tax",
|
|
1919
|
+
"hgb275Position": "GuV 6a",
|
|
1920
|
+
"euer": {
|
|
1921
|
+
"kennzahl": 120
|
|
1922
|
+
},
|
|
1923
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1924
|
+
"validFrom": 2026
|
|
1925
|
+
},
|
|
1926
|
+
{
|
|
1927
|
+
"accountNumber": "6040",
|
|
1928
|
+
"accountName": "Pauschale Steuer für Aushilfen",
|
|
1929
|
+
"accountClass": 6,
|
|
1930
|
+
"accountType": "expense",
|
|
1931
|
+
"payrollRole": "temporary_flat_tax",
|
|
1932
|
+
"hgb275Position": "GuV 6a",
|
|
1933
|
+
"euer": {
|
|
1934
|
+
"kennzahl": 120
|
|
1935
|
+
},
|
|
1936
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1937
|
+
"validFrom": 2026
|
|
1938
|
+
},
|
|
1939
|
+
{
|
|
1940
|
+
"accountNumber": "6072",
|
|
1941
|
+
"accountName": "Sachzuwendungen und Dienstleistungen an Arbeitnehmer",
|
|
1942
|
+
"accountClass": 6,
|
|
1943
|
+
"accountType": "expense",
|
|
1944
|
+
"payrollRole": "benefits_in_kind",
|
|
1945
|
+
"hgb275Position": "GuV 6a",
|
|
1946
|
+
"euer": {
|
|
1947
|
+
"kennzahl": 120
|
|
1948
|
+
},
|
|
1949
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1950
|
+
"validFrom": 2026
|
|
1951
|
+
},
|
|
1952
|
+
{
|
|
1953
|
+
"accountNumber": "6080",
|
|
1954
|
+
"accountName": "Vermögenswirksame Leistungen",
|
|
1955
|
+
"accountClass": 6,
|
|
1956
|
+
"accountType": "expense",
|
|
1957
|
+
"payrollRole": "capital_formation_benefits",
|
|
1958
|
+
"hgb275Position": "GuV 6a",
|
|
1959
|
+
"euer": {
|
|
1960
|
+
"kennzahl": 120
|
|
1961
|
+
},
|
|
1962
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1963
|
+
"validFrom": 2026
|
|
1964
|
+
},
|
|
1965
|
+
{
|
|
1966
|
+
"accountNumber": "6090",
|
|
1967
|
+
"accountName": "Fahrtkostenerstattung Wohnung/Arbeitsstätte",
|
|
1968
|
+
"accountClass": 6,
|
|
1969
|
+
"accountType": "expense",
|
|
1970
|
+
"payrollRole": "commuting_allowances",
|
|
1971
|
+
"hgb275Position": "GuV 6a",
|
|
1972
|
+
"euer": {
|
|
1973
|
+
"kennzahl": 120
|
|
1974
|
+
},
|
|
1975
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1679
1976
|
"validFrom": 2026
|
|
1680
1977
|
},
|
|
1681
1978
|
{
|
|
@@ -1683,13 +1980,78 @@ export const SKR04_2026: IChart = {
|
|
|
1683
1980
|
"accountName": "Soziale Abgaben und Aufwendungen für Altersversorgung",
|
|
1684
1981
|
"accountClass": 6,
|
|
1685
1982
|
"accountType": "expense",
|
|
1686
|
-
"hgb275Position": "GuV
|
|
1983
|
+
"hgb275Position": "GuV 6b",
|
|
1687
1984
|
"euer": {
|
|
1688
1985
|
"kennzahl": 120
|
|
1689
1986
|
},
|
|
1690
1987
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1691
1988
|
"validFrom": 2026
|
|
1692
1989
|
},
|
|
1990
|
+
{
|
|
1991
|
+
"accountNumber": "6110",
|
|
1992
|
+
"accountName": "Gesetzliche soziale Aufwendungen",
|
|
1993
|
+
"accountClass": 6,
|
|
1994
|
+
"accountType": "expense",
|
|
1995
|
+
"payrollRole": "employer_social_security",
|
|
1996
|
+
"hgb275Position": "GuV 6b",
|
|
1997
|
+
"euer": {
|
|
1998
|
+
"kennzahl": 120
|
|
1999
|
+
},
|
|
2000
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2001
|
+
"validFrom": 2026
|
|
2002
|
+
},
|
|
2003
|
+
{
|
|
2004
|
+
"accountNumber": "6120",
|
|
2005
|
+
"accountName": "Beiträge zur Berufsgenossenschaft",
|
|
2006
|
+
"accountClass": 6,
|
|
2007
|
+
"accountType": "expense",
|
|
2008
|
+
"payrollRole": "accident_insurance",
|
|
2009
|
+
"hgb275Position": "GuV 6b",
|
|
2010
|
+
"euer": {
|
|
2011
|
+
"kennzahl": 120
|
|
2012
|
+
},
|
|
2013
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2014
|
+
"validFrom": 2026
|
|
2015
|
+
},
|
|
2016
|
+
{
|
|
2017
|
+
"accountNumber": "6140",
|
|
2018
|
+
"accountName": "Aufwendungen für Altersversorgung",
|
|
2019
|
+
"accountClass": 6,
|
|
2020
|
+
"accountType": "expense",
|
|
2021
|
+
"payrollRole": "pension",
|
|
2022
|
+
"hgb275Position": "GuV 6b",
|
|
2023
|
+
"euer": {
|
|
2024
|
+
"kennzahl": 120
|
|
2025
|
+
},
|
|
2026
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2027
|
+
"validFrom": 2026
|
|
2028
|
+
},
|
|
2029
|
+
{
|
|
2030
|
+
"accountNumber": "6147",
|
|
2031
|
+
"accountName": "Pauschale Steuer auf sonstige Bezüge (z. B. Direktversicherungen)",
|
|
2032
|
+
"accountClass": 6,
|
|
2033
|
+
"accountType": "expense",
|
|
2034
|
+
"payrollRole": "pension_flat_tax",
|
|
2035
|
+
"hgb275Position": "GuV 6b",
|
|
2036
|
+
"euer": {
|
|
2037
|
+
"kennzahl": 120
|
|
2038
|
+
},
|
|
2039
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2040
|
+
"validFrom": 2026
|
|
2041
|
+
},
|
|
2042
|
+
{
|
|
2043
|
+
"accountNumber": "6171",
|
|
2044
|
+
"accountName": "Soziale Abgaben für Minijobber",
|
|
2045
|
+
"accountClass": 6,
|
|
2046
|
+
"accountType": "expense",
|
|
2047
|
+
"payrollRole": "minijob_social_security",
|
|
2048
|
+
"hgb275Position": "GuV 6b",
|
|
2049
|
+
"euer": {
|
|
2050
|
+
"kennzahl": 120
|
|
2051
|
+
},
|
|
2052
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2053
|
+
"validFrom": 2026
|
|
2054
|
+
},
|
|
1693
2055
|
{
|
|
1694
2056
|
"accountNumber": "6200",
|
|
1695
2057
|
"accountName": "Abschreibungen auf immaterielle Vermögensgegenstände",
|
|
@@ -2433,6 +2795,42 @@ export const SKR04_2026: IChart = {
|
|
|
2433
2795
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 27), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2434
2796
|
"validFrom": 2026
|
|
2435
2797
|
},
|
|
2798
|
+
{
|
|
2799
|
+
"accountNumber": "7600",
|
|
2800
|
+
"accountName": "Körperschaftsteuer",
|
|
2801
|
+
"accountClass": 7,
|
|
2802
|
+
"accountType": "expense",
|
|
2803
|
+
"hgb275Position": "GuV 14",
|
|
2804
|
+
"euer": {
|
|
2805
|
+
"kennzahl": 168
|
|
2806
|
+
},
|
|
2807
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, pp. 14, 23) and SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2808
|
+
"validFrom": 2026
|
|
2809
|
+
},
|
|
2810
|
+
{
|
|
2811
|
+
"accountNumber": "7608",
|
|
2812
|
+
"accountName": "Solidaritätszuschlag",
|
|
2813
|
+
"accountClass": 7,
|
|
2814
|
+
"accountType": "expense",
|
|
2815
|
+
"hgb275Position": "GuV 14",
|
|
2816
|
+
"euer": {
|
|
2817
|
+
"kennzahl": 168
|
|
2818
|
+
},
|
|
2819
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, pp. 14, 23) and SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2820
|
+
"validFrom": 2026
|
|
2821
|
+
},
|
|
2822
|
+
{
|
|
2823
|
+
"accountNumber": "7610",
|
|
2824
|
+
"accountName": "Gewerbesteuer",
|
|
2825
|
+
"accountClass": 7,
|
|
2826
|
+
"accountType": "expense",
|
|
2827
|
+
"hgb275Position": "GuV 14",
|
|
2828
|
+
"euer": {
|
|
2829
|
+
"kennzahl": 168
|
|
2830
|
+
},
|
|
2831
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, pp. 14, 23) and SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2832
|
+
"validFrom": 2026
|
|
2833
|
+
},
|
|
2436
2834
|
{
|
|
2437
2835
|
"accountNumber": "7630",
|
|
2438
2836
|
"accountName": "Kapitalertragsteuer 25 %",
|