@fin.cx/chartdata 3.0.0 → 3.2.0

package/ts/data/skr04.2026.ts

@@ -397,12 +397,52 @@ export const SKR04_2026: IChart = {
     },
     {
       "accountNumber": "1810",
+      "accountName": "Bank 1",
+      "accountClass": 1,
+      "accountType": "asset",
+      "hgb266Position": "Aktiva B.IV",
+      "euerExclusion": "balance_sheet",
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "1820",
       "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": "1830",
+      "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": "1840",
+      "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": "1850",
+      "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
     },
     {
@@ -611,6 +651,17 @@ export const SKR04_2026: IChart = {
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "3610",
+      "accountName": "Kreditkartenabrechnung",
+      "accountClass": 3,
+      "accountType": "liability",
+      "expenseRole": "credit_card_settlement",
+      "hgb266Position": "Passiva C.8",
+      "euerExclusion": "balance_sheet",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 12), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "3630",
       "accountName": "Sonstige Verrechnungskonten (Interimskonto)",
@@ -2041,11 +2092,12 @@ export const SKR04_2026: IChart = {
       "accountName": "Sonstige betriebliche Aufwendungen",
       "accountClass": 6,
       "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 04 (Art.-Nr. 11175, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
       "validFrom": 2026
     },
     {
@@ -2089,11 +2141,12 @@ export const SKR04_2026: IChart = {
       "accountName": "Wartungskosten für Hard- und Software",
       "accountClass": 6,
       "accountType": "expense",
+      "expenseRole": "software",
       "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)",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
       "validFrom": 2026
     },
     {
@@ -2125,11 +2178,12 @@ export const SKR04_2026: IChart = {
       "accountName": "Laufende Fahrzeug-Betriebskosten",
       "accountClass": 6,
       "accountType": "expense",
+      "expenseRole": "vehicle_running_costs",
       "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)",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
       "validFrom": 2026
     },
     {
@@ -2180,16 +2234,95 @@ export const SKR04_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 (2026-09-28)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "6640",
+      "accountName": "Bewirtungskosten",
+      "accountClass": 6,
+      "accountType": "expense",
+      "expenseRole": "business_meals",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 175
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6644",
+      "accountName": "Nicht abzugsfähige Bewirtungskosten",
+      "accountClass": 6,
+      "accountType": "expense",
+      "expenseRole": "business_meals_nondeductible",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 165
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "6650",
       "accountName": "Reisekosten Arbeitnehmer",
       "accountClass": 6,
       "accountType": "expense",
+      "expenseRole": "travel_employee",
       "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)",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6660",
+      "accountName": "Reisekosten Arbeitnehmer Übernachtungsaufwand",
+      "accountClass": 6,
+      "accountType": "expense",
+      "expenseRole": "travel_employee_lodging",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6663",
+      "accountName": "Reisekosten Arbeitnehmer Fahrtkosten",
+      "accountClass": 6,
+      "accountType": "expense",
+      "expenseRole": "travel_employee_transport",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6664",
+      "accountName": "Reisekosten Arbeitnehmer Verpflegungsmehraufwand",
+      "accountClass": 6,
+      "accountType": "expense",
+      "expenseRole": "travel_employee_meals",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6668",
+      "accountName": "Kilometergelderstattung Arbeitnehmer",
+      "accountClass": 6,
+      "accountType": "expense",
+      "expenseRole": "mileage_employee",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
       "validFrom": 2026
     },
     {
@@ -2209,11 +2342,12 @@ export const SKR04_2026: IChart = {
       "accountName": "Porto",
       "accountClass": 6,
       "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 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
       "validFrom": 2026
     },
     {
@@ -2245,11 +2379,25 @@ export const SKR04_2026: IChart = {
       "accountName": "Bürobedarf",
       "accountClass": 6,
       "accountType": "expense",
+      "expenseRole": "office_supplies",
       "hgb275Position": "GuV 8",
       "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)",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6820",
+      "accountName": "Zeitschriften, Bücher, digitale Medien (Fachliteratur)",
+      "accountClass": 6,
+      "accountType": "expense",
+      "expenseRole": "literature",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 229
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
       "validFrom": 2026
     },
     {
@@ -2257,11 +2405,12 @@ export const SKR04_2026: IChart = {
       "accountName": "Fortbildungskosten",
       "accountClass": 6,
       "accountType": "expense",
+      "expenseRole": "training",
       "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)",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
       "validFrom": 2026
     },
     {
@@ -2755,6 +2904,42 @@ export const SKR04_2026: IChart = {
       "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)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "7600",
+      "accountName": "Körperschaftsteuer",
+      "accountClass": 7,
+      "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": "7608",
+      "accountName": "Solidaritätszuschlag",
+      "accountClass": 7,
+      "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": "7610",
+      "accountName": "Gewerbesteuer",
+      "accountClass": 7,
+      "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": "7630",
       "accountName": "Kapitalertragsteuer 25 %",