@fin.cx/chartdata 3.0.0 → 3.2.0

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@fin.cx/chartdata",
-  "version": "3.0.0",
+  "version": "3.2.0",
   "private": false,
   "description": "Year-versioned German SKR03/SKR04 chart-of-accounts datasets with Automatikkonto functions, BU-key rules, UStVA-Kennzahl and Anlage EÜR mappings",
   "main": "dist_ts/index.js",

package/readme.md

@@ -38,6 +38,10 @@ For reporting bugs, issues, or security vulnerabilities, please visit [community
   of a payroll until they are paid, the company-car benefit and the levy
   refunds, and the clearing account, one account per role, found with
   `getPayrollAccount`
+- Expense accounts with their expense role (`expenseRole`): an employee's
+  travel, the business's other expenses an employee lays out and claims back,
+  and the Kreditkartenabrechnung, one account per role, found with
+  `getExpenseAccount`
 - DATEV's mark "HB" (`commercialOnly`): an account posted in the commercial
   balance sheet only
 - The tax rule an income or expense account is kept for (`taxRule`):
@@ -217,6 +221,51 @@ Nebenkosten" (Anleitung 2026); the company-car benefit is a taxable receipt
 (Kz 112), the levy refunds a non-taxable one (Kz 103). An individual account
 takes no payroll role: a role names the DATEV account.
 
+### Expense claims
+
+An expense claim (Reisekostenabrechnung, Auslagenersatz) finds the accounts of
+its lines by the expense role; within a chart each role names one account, and
+every role has its account in both standard charts. None of them carries a tax
+function: a receipt's input VAT is booked by BU key. The claim is settled
+through the payroll role `clearing` (the Lohn- und Gehaltsverrechnungskonto),
+which takes no expense role.
+
+```typescript
+import { getExpenseAccount } from '@fin.cx/chartdata';
+
+getExpenseAccount('SKR03', 2026, 'travel_employee_meals')?.accountNumber; // '4664' Reisekosten Arbeitnehmer Verpflegungsmehraufwand
+getExpenseAccount('SKR04', 2026, 'business_meals_nondeductible')?.euer; // { kennzahl: 165 }
+getExpenseAccount('SKR04', 2026, 'credit_card_settlement')?.hgb266Position; // 'Passiva C.8'
+```
+
+| Role | What it books | SKR03 | SKR04 | Anlage EÜR |
+| --- | --- | --- | --- | --- |
+| `travel_employee` | Reisekosten Arbeitnehmer: travel costs of no other role, such as parking and tolls | 4660 | 6650 | Kz 120 |
+| `travel_employee_transport` | Fahrtkosten: tickets, taxis, a hired car and its fuel | 4663 | 6663 | Kz 120 |
+| `travel_employee_meals` | Verpflegungsmehraufwand | 4664 | 6664 | Kz 120 |
+| `travel_employee_lodging` | Übernachtungsaufwand | 4666 | 6660 | Kz 120 |
+| `mileage_employee` | Kilometergelderstattung Arbeitnehmer | 4668 | 6668 | Kz 120 |
+| `business_meals` | Bewirtungskosten, the deductible 70 % | 4650 | 6640 | Kz 175 |
+| `business_meals_nondeductible` | nicht abzugsfähige Bewirtungskosten, the other 30 % | 4654 | 6644 | Kz 165 |
+| `vehicle_running_costs` | Laufende Fahrzeug-Betriebskosten: a company car's fuel | 4530 | 6530 | Kz 146 |
+| `office_supplies` | Bürobedarf | 4930 | 6815 | Kz 229 |
+| `postage` | Porto | 4910 | 6800 | Kz 229 |
+| `literature` | Zeitschriften, Bücher, digitale Medien (Fachliteratur) | 4940 | 6820 | Kz 229 |
+| `training` | Fortbildungskosten | 4945 | 6821 | Kz 281 |
+| `software` | software licensed or subscribed to (Wartungskosten für Hard- und Software) | 4806 | 6495 | Kz 228 |
+| `other_operating_expenses` | Sonstige betriebliche Aufwendungen | 4900 | 6300 | Kz 183 |
+| `credit_card_settlement` | Kreditkartenabrechnung, a balance (Passiva C.8) | 1730 | 3610 | balance |
+
+The expenses stand under the other operating expenses (GuV 8). An employee's
+travel goes with the staff in the Anlage EÜR (Zeile 31): "Aufwendungen für
+Reisen von Arbeitnehmern sind in Zeile 31 zu erfassen" (Anleitung 2026,
+Zeile 45). Software books on DATEV's Wartungskosten für Hard- und Software,
+the running EDV costs of the Anlage EÜR (Zeile 51), not on the licences of
+rights (SKR03 4964, SKR04 6837), which DATEV's trade tax program adds back in
+part (§ 8 Nr. 1 f GewStG); the books book a licence of a right there
+themselves. An individual account takes no expense role: a role names the
+DATEV account.
+
 ### Individual accounts
 
 The books may set up accounts of their own (Individualkonten) on the numbers
@@ -275,7 +324,7 @@ books.getMappingCoverage(usedAccountNumbers, 'hgb275');
 A `BooksChart` is a chart (`IChart`) with the lookups of the chart over the
 DATEV accounts and the books' own: `getAccount`, `getAccountsByRole`,
 `getAccountsBySecuritiesRole`, `getSecuritiesAccount`, `getPayrollAccount`,
-`getMappingCoverage`, `getEuerLines`.
+`getExpenseAccount`, `getMappingCoverage`, `getEuerLines`.
 
 `INDIVIDUAL_ACCOUNT_TEMPLATES` suggests the parent and name of the results the
 law keeps apart: the gains and losses of Termingeschäfte, which § 15 Abs. 4

package/ts/00_commitinfo_data.ts

@@ -3,6 +3,6 @@
  */
 export const commitinfo = {
   name: '@fin.cx/chartdata',
-  version: '3.0.0',
+  version: '3.2.0',
   description: 'Year-versioned German SKR03/SKR04 chart-of-accounts datasets with Automatikkonto functions, BU-key rules, UStVA-Kennzahl and Anlage EÜR mappings'
 }

package/ts/chartdata.individual.ts

@@ -9,6 +9,7 @@ import type {
   TAccountRole,
   TChartName,
   TEuerAccountLines,
+  TExpenseRole,
   TMappingDimension,
   TPayrollRole,
   TSecuritiesRole,
@@ -310,6 +311,11 @@ export class BooksChart implements IChart {
     return this.accounts.find((account) => account.payrollRole === roleArg) ?? null;
   }
 
+  /** The one account of the books that books the expense role, or `null`; an individual account takes none. */
+  public getExpenseAccount(roleArg: TExpenseRole): IChartAccount | null {
+    return this.accounts.find((account) => account.expenseRole === roleArg) ?? null;
+  }
+
   public getMappingCoverage(usedAccountsArg: string[], dimensionArg: TMappingDimension): IMappingCoverage {
     return mappingCoverageOf(this.accounts, usedAccountsArg, dimensionArg);
   }

package/ts/chartdata.lookup.ts

@@ -6,6 +6,7 @@ import type {
   TAccountRole,
   TChartName,
   TEuerAccountLines,
+  TExpenseRole,
   TMappingDimension,
   TPayrollRole,
   TSecuritiesRole,
@@ -122,6 +123,14 @@ export function getPayrollAccount(chart: TChartName, year: number, role: TPayrol
   return getChart(chart, year).accounts.find((account) => account.payrollRole === role) ?? null;
 }
 
+/**
+ * The one account of a chart that books the expense role (`IChartAccount.expenseRole`), or `null` where the chart
+ * keeps none for it. Throws for unknown chart/year combinations, as `getChart`.
+ */
+export function getExpenseAccount(chart: TChartName, year: number, role: TExpenseRole): IChartAccount | null {
+  return getChart(chart, year).accounts.find((account) => account.expenseRole === role) ?? null;
+}
+
 function hasMapping(account: IChartAccount, dimension: TMappingDimension): boolean {
   switch (dimension) {
     case 'ustva':

package/ts/chartdata.types.ts

@@ -198,6 +198,60 @@ export type TPayrollRole =
   | 'estimated_contributions'
   | 'clearing';
 
+/**
+ * What an account books of the expenses an employee lays out for the business
+ * and claims back (Reisekostenabrechnung, Auslagenersatz), and of the
+ * business's card through which such expenses are paid. An expense claim
+ * finds its account by this role: within a chart, no two accounts share one,
+ * and every role has its account in both standard charts (DATEV Kontenrahmen
+ * SKR 03 Art.-Nr. 11174, pp. 10, 23, 24, 25, and SKR 04 Art.-Nr. 11175,
+ * pp. 12, 23, 24, gültig für 2026). None of the accounts carries a tax
+ * function: the input VAT of a receipt is booked by BU key. The claim itself
+ * is settled through the payroll role 'clearing' (the Lohn- und
+ * Gehaltsverrechnungskonto), which takes no expense role.
+ *
+ * An employee's business travel, under the other operating expenses
+ * (§ 275 Abs. 2 Nr. 8 HGB, `GuV 8`), all of it with the staff in the Anlage
+ * EÜR (Zeile 31): 'travel_employee' (Reisekosten Arbeitnehmer: the travel
+ * costs of no other role, such as parking and tolls, the Reisenebenkosten),
+ * 'travel_employee_transport' (Fahrtkosten: tickets, taxis, a hired car and
+ * its fuel), 'travel_employee_meals' (Verpflegungsmehraufwand),
+ * 'travel_employee_lodging' (Übernachtungsaufwand) and 'mileage_employee'
+ * (Kilometergelderstattung Arbeitnehmer, for an employee's own car).
+ *
+ * The business's other expenses an employee lays out, under the other
+ * operating expenses (`GuV 8`): 'business_meals' (Bewirtungskosten, the
+ * deductible 70 %) and 'business_meals_nondeductible' (their non-deductible
+ * 30 %, § 4 Abs. 5 Satz 1 Nr. 2 EStG), 'vehicle_running_costs' (Laufende
+ * Fahrzeug-Betriebskosten: a company car's fuel), 'office_supplies'
+ * (Bürobedarf), 'postage' (Porto), 'literature' (Zeitschriften, Bücher,
+ * digitale Medien), 'training' (Fortbildungskosten), 'software' (software
+ * licensed or subscribed to as an expense, on DATEV's Wartungskosten für
+ * Hard- und Software, the running EDV costs of the Anlage EÜR) and
+ * 'other_operating_expenses' (Sonstige betriebliche Aufwendungen).
+ *
+ * 'credit_card_settlement': the Kreditkartenabrechnung, the clearing account
+ * of a card's charges until its statement is paid, under the other
+ * liabilities (§ 266 Abs. 3 C.8 HGB; DATEV states it under the other assets
+ * or the other liabilities by its balance).
+ */
+export type TExpenseRole =
+  | 'travel_employee'
+  | 'travel_employee_transport'
+  | 'travel_employee_meals'
+  | 'travel_employee_lodging'
+  | 'mileage_employee'
+  | 'business_meals'
+  | 'business_meals_nondeductible'
+  | 'vehicle_running_costs'
+  | 'office_supplies'
+  | 'postage'
+  | 'literature'
+  | 'training'
+  | 'software'
+  | 'other_operating_expenses'
+  | 'credit_card_settlement';
+
 /**
  * A rule of the income tax law an income or expense account is kept for, as
  * its DATEV name states it:
@@ -343,6 +397,8 @@ export interface IChartAccount {
   securitiesRole?: TSecuritiesRole;
   /** what the account books of a business's payroll; unset = nothing of its own */
   payrollRole?: TPayrollRole;
+  /** what the account books of the expenses an employee lays out and claims back; unset = nothing of its own */
+  expenseRole?: TExpenseRole;
   /** the income tax rule the account is kept for, as its DATEV name states it; unset = none of its own */
   taxRule?: TTaxRule;
   /**

package/ts/data/skr03.2026.ts

@@ -252,12 +252,52 @@ export const SKR03_2026: IChart = {
     },
     {
       "accountNumber": "1210",
+      "accountName": "Bank 1",
+      "accountClass": 1,
+      "accountType": "asset",
+      "hgb266Position": "Aktiva B.IV",
+      "euerExclusion": "balance_sheet",
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "1220",
       "accountName": "Bank 2",
       "accountClass": 1,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.IV",
       "euerExclusion": "balance_sheet",
-      "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "1230",
+      "accountName": "Bank 3",
+      "accountClass": 1,
+      "accountType": "asset",
+      "hgb266Position": "Aktiva B.IV",
+      "euerExclusion": "balance_sheet",
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "1240",
+      "accountName": "Bank 4",
+      "accountClass": 1,
+      "accountType": "asset",
+      "hgb266Position": "Aktiva B.IV",
+      "euerExclusion": "balance_sheet",
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "1250",
+      "accountName": "Bank 5",
+      "accountClass": 1,
+      "accountType": "asset",
+      "hgb266Position": "Aktiva B.IV",
+      "euerExclusion": "balance_sheet",
+      "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)",
       "validFrom": 2026
     },
     {
@@ -600,6 +640,17 @@ export const SKR03_2026: IChart = {
       "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
     },
+    {
+      "accountNumber": "1730",
+      "accountName": "Kreditkartenabrechnung",
+      "accountClass": 1,
+      "accountType": "liability",
+      "expenseRole": "credit_card_settlement",
+      "hgb266Position": "Passiva C.8",
+      "euerExclusion": "balance_sheet",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 10), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "1740",
       "accountName": "Verbindlichkeiten aus Lohn und Gehalt",
@@ -925,6 +976,30 @@ export const SKR03_2026: IChart = {
       "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": "2200",
+      "accountName": "Körperschaftsteuer",
+      "accountClass": 2,
+      "accountType": "expense",
+      "hgb275Position": "GuV 14",
+      "euer": {
+        "kennzahl": 168
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "2208",
+      "accountName": "Solidaritätszuschlag",
+      "accountClass": 2,
+      "accountType": "expense",
+      "hgb275Position": "GuV 14",
+      "euer": {
+        "kennzahl": 168
+      },
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "2213",
       "accountName": "Kapitalertragsteuer 25 %",
@@ -1745,6 +1820,18 @@ export const SKR03_2026: IChart = {
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "4320",
+      "accountName": "Gewerbesteuer",
+      "accountClass": 4,
+      "accountType": "expense",
+      "hgb275Position": "GuV 14",
+      "euer": {
+        "kennzahl": 168
+      },
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "4360",
       "accountName": "Versicherungen",
@@ -1781,6 +1868,19 @@ export const SKR03_2026: IChart = {
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "4530",
+      "accountName": "Laufende Fahrzeug-Betriebskosten",
+      "accountClass": 4,
+      "accountType": "expense",
+      "expenseRole": "vehicle_running_costs",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 146
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "4600",
       "accountName": "Werbekosten",
@@ -1822,11 +1922,90 @@ export const SKR03_2026: IChart = {
       "accountName": "Bewirtungskosten",
       "accountClass": 4,
       "accountType": "expense",
+      "expenseRole": "business_meals",
       "hgb275Position": "GuV 8",
       "euer": {
         "kennzahl": 175
       },
-      "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "4654",
+      "accountName": "Nicht abzugsfähige Bewirtungskosten",
+      "accountClass": 4,
+      "accountType": "expense",
+      "expenseRole": "business_meals_nondeductible",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 165
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "4660",
+      "accountName": "Reisekosten Arbeitnehmer",
+      "accountClass": 4,
+      "accountType": "expense",
+      "expenseRole": "travel_employee",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "4663",
+      "accountName": "Reisekosten Arbeitnehmer Fahrtkosten",
+      "accountClass": 4,
+      "accountType": "expense",
+      "expenseRole": "travel_employee_transport",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "4664",
+      "accountName": "Reisekosten Arbeitnehmer Verpflegungsmehraufwand",
+      "accountClass": 4,
+      "accountType": "expense",
+      "expenseRole": "travel_employee_meals",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "4666",
+      "accountName": "Reisekosten Arbeitnehmer Übernachtungsaufwand",
+      "accountClass": 4,
+      "accountType": "expense",
+      "expenseRole": "travel_employee_lodging",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "4668",
+      "accountName": "Kilometergelderstattung Arbeitnehmer",
+      "accountClass": 4,
+      "accountType": "expense",
+      "expenseRole": "mileage_employee",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
       "validFrom": 2026
     },
     {
@@ -1870,11 +2049,12 @@ export const SKR03_2026: IChart = {
       "accountName": "Wartungskosten für Hard- und Software",
       "accountClass": 4,
       "accountType": "expense",
+      "expenseRole": "software",
       "hgb275Position": "GuV 8",
       "euer": {
         "kennzahl": 228
       },
-      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
       "validFrom": 2026
     },
     {
@@ -1963,11 +2143,12 @@ export const SKR03_2026: IChart = {
       "accountName": "Sonstige betriebliche Aufwendungen",
       "accountClass": 4,
       "accountType": "expense",
+      "expenseRole": "other_operating_expenses",
       "hgb275Position": "GuV 8",
       "euer": {
         "kennzahl": 183
       },
-      "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
       "validFrom": 2026
     },
     {
@@ -1975,11 +2156,12 @@ export const SKR03_2026: IChart = {
       "accountName": "Porto",
       "accountClass": 4,
       "accountType": "expense",
+      "expenseRole": "postage",
       "hgb275Position": "GuV 8",
       "euer": {
         "kennzahl": 229
       },
-      "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
       "validFrom": 2026
     },
     {
@@ -2011,11 +2193,12 @@ export const SKR03_2026: IChart = {
       "accountName": "Bürobedarf",
       "accountClass": 4,
       "accountType": "expense",
+      "expenseRole": "office_supplies",
       "hgb275Position": "GuV 8",
       "euer": {
         "kennzahl": 229
       },
-      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
       "validFrom": 2026
     },
     {
@@ -2023,11 +2206,12 @@ export const SKR03_2026: IChart = {
       "accountName": "Zeitschriften, Bücher, digitale Medien (Fachliteratur)",
       "accountClass": 4,
       "accountType": "expense",
+      "expenseRole": "literature",
       "hgb275Position": "GuV 8",
       "euer": {
         "kennzahl": 229
       },
-      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
       "validFrom": 2026
     },
     {
@@ -2035,11 +2219,12 @@ export const SKR03_2026: IChart = {
       "accountName": "Fortbildungskosten",
       "accountClass": 4,
       "accountType": "expense",
+      "expenseRole": "training",
       "hgb275Position": "GuV 8",
       "euer": {
         "kennzahl": 281
       },
-      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
       "validFrom": 2026
     },
     {