@fin.cx/chartdata 3.4.0 → 3.6.0

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@fin.cx/chartdata",
-  "version": "3.4.0",
+  "version": "3.6.0",
   "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

@@ -47,7 +47,17 @@ For reporting bugs, issues, or security vulnerabilities, please visit [community
 - The tax rule an income or expense account is kept for (`taxRule`):
   `estg_3_40_kstg_8b` on every account DATEV names "§ 3 Nr. 40 EStG bzw. § 8b …
   KStG", whose income DATEV's corporate-tax interface treats as tax-free and
-  whose expenses as non-deductible
+  whose expenses as non-deductible; `estg_4_7` on the expenses § 4 Abs. 7 EStG
+  requires to be recorded apart that DATEV marks for no tax program (the
+  deductible gifts and business meals)
+- DATEV's marks for its tax programs (`datevMarks`: `G` Gewerbesteuer, `K`
+  Körperschaftsteuer), read from the Kontenrahmen on every account, and
+  `hasTaxReturnFunction`: an account a tax return acts on (a mark or a tax rule)
+- Period roles (`periodRole`) for a booking of a closed year's period: the
+  periodenfremde Aufwendungen and Erträge and the VAT of the posting year, the
+  previous year and the earlier years, one account per role, found with
+  `getPeriodAccount`; and the prior-year twins of the current-year tax accounts
+  (`priorYearAccounts`)
 - Account→Anlage EÜR mappings (`euer`) for the Einnahmenüberschussrechnung
   (§ 4 Abs. 3 EStG, § 60 Abs. 4 EStDV), with the lines of the 2025 and 2026
   forms (`ANLAGE_EUER_FORMS`); every account maps or is excluded with its
@@ -268,6 +278,67 @@ 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.
 
+### Closed years: period accounts, prior-year twins and tax-return functions
+
+A booking of a period whose year is closed is carried forward into an open year.
+The accounts it may land on carry a period role (`periodRole`); within a chart
+each role names one account, and every role has its account in both standard
+charts (DATEV Kontenrahmen SKR 03 pp. 11, 13, 16; SKR 04 pp. 14, 18, 25, gültig
+für 2026). None of them carries a tax function, and an individual account takes
+no period role.
+
+```typescript
+import { getPeriodAccount, getAccount, hasTaxReturnFunction } from '@fin.cx/chartdata';
+
+getPeriodAccount('SKR03', 2026, 'out_of_period_expense')?.accountNumber; // '2020' Periodenfremde Aufwendungen
+getPeriodAccount('SKR04', 2026, 'vat_previous_year')?.accountNumber; // '3841'
+getAccount('SKR03', 2026, '2200')?.priorYearAccounts; // { expense: '2203', income: '2204' }
+hasTaxReturnFunction(getAccount('SKR03', 2026, '4320')!); // true: DATEV marks it G and K
+```
+
+| Role | What it books | SKR03 | SKR04 |
+| --- | --- | --- | --- |
+| `out_of_period_expense` | Periodenfremde Aufwendungen (GuV 8, BWA-neutral) | 2020 | 6960 |
+| `out_of_period_income` | Periodenfremde Erträge (GuV 4, BWA-neutral) | 2520 | 4960 |
+| `vat_posting_year` | Umsatzsteuer laufendes Jahr: an earlier period's VAT of the posting date's calendar year (a fiscal year that is no calendar year); nets with the current VAT | 1789 | 3840 |
+| `vat_previous_year` | Umsatzsteuerverbindlichkeiten Vorjahr | 1790 | 3841 |
+| `vat_earlier_years` | Umsatzsteuerverbindlichkeiten frühere Jahre | 1791 | 3845 |
+
+The out-of-period accounts have no Anlage EÜR line (`euerExclusion:
+'out_of_period'`): a cash-basis book has no such category (§ 4 Abs. 3 with
+§ 11 EStG: a late payment for an earlier year is income or expense of the
+year paid, on the account for what it is); an amount a cash-basis book posts
+there is the caller's to refuse or move, never to leave out silently. The VAT accounts split what was paid to and refunded by the
+tax office (Kz 186, Kz 141).
+
+The current-year tax accounts name the accounts DATEV keeps for their amounts
+of earlier years (`priorYearAccounts`): an additional payment on `expense`, a
+refund on `income`, both on one account where DATEV keeps one; the books pick
+the twin by the amount's sign. Each twin is an expense account, the refunds
+too (a refund reduces the taxes on income, an expense item of § 275 Abs. 2
+Nr. 14 HGB), of the same chart with a DATEV mark, under the statement line of
+the account naming it (GuV 14), on the Anlage EÜR line of its current year's
+account (Kz 168), and names no twins of its own. An individual account inherits its
+parent's twins.
+
+| Current year | SKR03 | twins (expense / income) | SKR04 | twins (expense / income) |
+| --- | --- | --- | --- | --- |
+| Körperschaftsteuer | 2200 | 2203 / 2204 | 7600 | 7603 / 7604 |
+| Solidaritätszuschlag | 2208 | 2209 / 2210 | 7608 | 7609 / 7607 |
+| Gewerbesteuer | 4320 | 2281 / 2281 | 7610 | 7641 / 7641 |
+
+A tax return acts on an account beyond its type and position where DATEV marks
+it for its trade or corporate income tax program (`datevMarks`, "G" and "K" in
+the column Programmverbindung, Erläuterungen S. 37) or where it is kept for a
+rule of the income tax law (`taxRule`): `hasTaxReturnFunction`. The marks are
+parsed from the text of the DATEV Kontenrahmen for every account
+(`tools/datev-marks.ts`); a page read by eye wins over the parse (SKR03 4289
+carries G on p. 23, SKR04 6349 none). An individual account inherits its
+parent's marks, and no override changes them; an override may add a tax rule
+but never drop the one that is its parent's only return function
+(`override_invalid`). No account whose UStVA figure is a tax amount
+(`ustva.role: 'tax'`) has a return function.
+
 ### Capital accounts
 
 The charts hold these capital accounts (Eigenkapitalkonten), with DATEV's
@@ -350,11 +421,13 @@ S. 37). So an individual account belongs to the account it follows, its
 parent, and is what the parent is: its type, its HGB position, its UStVA and
 Anlage EÜR mapping, its account role, its tax rule and DATEV's mark "HB".
 Where the declaration changes one of them deliberately (`overrides`: a value
-replaces the parent's, `null` drops it), the provenance names it. It does not
-take the parent's tax automatism or BU-key rules, which DATEV applies only to
-the accounts it marks, nor its securities role, which names one account of a
-chart: an individual account books a securities role only where its
-declaration names one.
+replaces the parent's, `null` drops it), the provenance names it. DATEV's marks
+for the tax programs (`datevMarks`) and the prior-year twins
+(`priorYearAccounts`) pass on as they are; no override changes them. It does
+not take the parent's tax automatism or BU-key rules, which DATEV applies only
+to the accounts it marks, nor its securities role or period role, each of
+which names one account of a chart: an individual account books a securities
+role only where its declaration names one, a period role never.
 
 The declarations are the books'; this package stores none. The validator
 refuses a declaration whose number:
@@ -374,7 +447,8 @@ refuses a declaration whose number:
   take (a balance-sheet account has a balance-sheet position, a
   profit-and-loss account an income-statement position), an Anlage EÜR line no
   form year holds or a split line on the other side, or both a line and an
-  exclusion.
+  exclusion, or that drops the tax rule that is its parent's only tax-return
+  function.
 
 ```ts
 import { BooksChart, freeNumbersOf, individualAccountProblemsOf, type IIndividualAccountDeclaration } from '@fin.cx/chartdata';
@@ -397,7 +471,7 @@ 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`,
-`getExpenseAccount`, `getMappingCoverage`, `getEuerLines`.
+`getExpenseAccount`, `getPeriodAccount`, `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
@@ -447,9 +521,12 @@ getMappingCoverage('SKR04', 2026, usedAccountNumbers, 'euer').missing; // []
   `pass_through` (§ 4 Abs. 3 Satz 2 EStG), `reverse_charge` (the tax of an
   intra-Community acquisition or under § 13b UStG: such invoices contain no
   input tax, Anleitung zur Anlage EÜR, Zeile 58, and the tax is no receipt;
-  what a return leaves to pay counts as paid VAT, Kz 186), `closing` and
-  `deferred_current_asset` (shares, securities, land and buildings held as
-  current assets, whose cost counts at their sale, § 4 Abs. 3 Satz 4 EStG).
+  what a return leaves to pay counts as paid VAT, Kz 186), `closing`,
+  `out_of_period` (periodenfremde Aufwendungen and Erträge, a category a
+  cash-basis book does not have: an amount it posts there is the caller's to
+  refuse or move) and `deferred_current_asset` (shares, securities, land
+  and buildings held as current assets, whose cost counts at their sale, § 4
+  Abs. 3 Satz 4 EStG).
 - A line's `sign` says how it enters its section's sum: 1 adds, -1 subtracts
   (Zeilen 73 and 75), 0 not at all (a "davon" line, the column "nicht
   abziehbar", the Entnahmen and Einlagen).
@@ -524,10 +601,12 @@ In particular, trade tax (4320/7610, GuV 14) is an income tax, not an
 operating tax merely because of its number.
 
 GuV 4 disposal-role accounts and neutral-income ranges (SKR03 2500–2699,
-2710–2729; SKR04 4840–4929) go to `other_neutral_income`; remaining GuV 4
+2710–2729; SKR04 4840–4929, 4960) go to `other_neutral_income`; remaining GuV 4
 accounts go to `other_operating_income`. GuV 8 disposal-role accounts and
 neutral-expense ranges (SKR03 2000–2399, 4976–4977; SKR04 6857–6858,
-6880–6909) go to `other_neutral_expense`. Remaining GuV 8 accounts use these
+6880–6909, 6960) go to `other_neutral_expense`. The periodenfremde Erträge and
+Aufwendungen are neutral in both charts by this one rule (SKR03 2520/2020 inside
+the class-2 ranges, SKR04 4960/6960 as single accounts). Remaining GuV 8 accounts use these
 inclusive, non-overlapping operating-cost ranges, then `other_operating_costs`:
 
 | Posting key | SKR03 | SKR04 |
@@ -565,9 +644,11 @@ therefore remains authoritative. The standard metadata specifies:
 - Current domestic VAT: `vatNetGroup: 'vat_current_year'`, the cumulative
   debit-minus-credit sum of the group at `Aktiva B.II.4` when positive and
   `Passiva C.8` when negative. SKR03 members are 1570, 1571, 1574, 1576, 1577,
-  1588, 1770, 1771, 1774, 1776, 1780, 1781, 1784, 1787; SKR04 members are
+  1588, 1770, 1771, 1774, 1776, 1780, 1781, 1784, 1787, 1789; SKR04 members are
   1400, 1401, 1404, 1406, 1407, 1433, 3800, 3801, 3804, 3806, 3820, 3830,
-  3837. Do not state individual members again after netting the group.
+  3834, 3837, 3840. The VAT of the posting year (1789/3840) belongs to the same
+  tax period (§ 16 Abs. 1 Satz 2 UStG). Do not state individual members again
+  after netting the group.
 - Prior-year VAT (1790/1791, 3841/3845) and foreign VAT (1728/1767/1768,
   3798/3817/3818) have sign-sensitive asset/liability rules but **no net group**:
   they remain separate from the current domestic VAT. Payroll taxes do not
@@ -641,7 +722,7 @@ designation ("AM 8400" … "-09") and the reserved ("R"). The tool checks that
 every account this package holds from the Kontenrahmen is among them.
 
 The generation pipeline lives in the unpublished `tools/` directory
-(`tsx tools/generate-charts.ts <oracle csvs>`, `tsx tools/generate-datev-numbers.ts <skr03 text> <skr04 text>`);
+(`tsx tools/generate-charts.ts <oracle csvs> <skr03 text> <skr04 text>`, `tsx tools/generate-datev-numbers.ts <skr03 text> <skr04 text>`);
 datasets are generated files — extend the curated table in the tool, never
 edit `ts/data/*` by hand.
 

package/ts/00_commitinfo_data.ts

@@ -3,6 +3,6 @@
  */
 export const commitinfo = {
   name: '@fin.cx/chartdata',
-  version: '3.4.0',
+  version: '3.6.0',
   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

@@ -12,12 +12,13 @@ import type {
   TExpenseRole,
   TMappingDimension,
   TPayrollRole,
+  TPeriodRole,
   TSecuritiesRole,
   TTaxRule,
 } from './chartdata.types.js';
 import { euerLinesOf, getEuerFormLine, listEuerFormYears, type IEuerLinesOptions } from './chartdata.euer.js';
 import { HGB_266_POSITIONS, HGB_275_GKV_POSITIONS } from './chartdata.hgb.js';
-import { getChart, mappingCoverageOf } from './chartdata.lookup.js';
+import { getChart, hasTaxReturnFunction, mappingCoverageOf } from './chartdata.lookup.js';
 import { DATEV_NUMBERS_SKR03_2026, DATEV_NUMBERS_SKR04_2026 } from './data/datevnumbers.2026.js';
 
 const DATEV_NUMBERS: IDatevNumbers[] = [DATEV_NUMBERS_SKR03_2026, DATEV_NUMBERS_SKR04_2026];
@@ -203,8 +204,13 @@ export function individualAccountProblemsOf(
         }
       }
     }
+    // the marks pass on unchanged, so only the tax rule can be dropped: never the parent's only return function
+    const ownTaxRule = overrides.taxRule === undefined ? parent.taxRule : overrides.taxRule ?? undefined;
+    if (hasTaxReturnFunction(parent) && !hasTaxReturnFunction({ datevMarks: parent.datevMarks, taxRule: ownTaxRule })) {
+      add(number, 'override_invalid', `${number} drops the tax rule ${parent.taxRule} of its parent ${parent.accountNumber}, its only tax-return function`);
+    }
     if (declaration.securitiesRole !== undefined) {
-      const taxRule = overrides.taxRule === undefined ? parent.taxRule : overrides.taxRule ?? undefined;
+      const taxRule = ownTaxRule;
       const key = `${declaration.securitiesRole}:${taxRule ?? ''}`;
       const holder = roles.get(key);
       if (holder !== undefined) add(number, 'role_taken', `${holder} already books ${declaration.securitiesRole}${taxRule ? ` under ${taxRule}` : ''}`);
@@ -243,6 +249,8 @@ function individualAccountOf(parentArg: IChartAccount, declarationArg: IIndividu
     ...(accountRole ? { accountRole } : {}),
     ...(declarationArg.securitiesRole ? { securitiesRole: declarationArg.securitiesRole } : {}),
     ...(taxRule ? { taxRule } : {}),
+    ...(parentArg.datevMarks ? { datevMarks: [...parentArg.datevMarks] } : {}),
+    ...(parentArg.priorYearAccounts ? { priorYearAccounts: { ...parentArg.priorYearAccounts } } : {}),
     ...(commercialOnly ? { commercialOnly } : {}),
     ...(ustva ? { ustva } : {}),
     ...(hgb266Position ? { hgb266Position } : {}),
@@ -322,6 +330,11 @@ export class BooksChart implements IChart {
     return this.accounts.find((account) => account.expenseRole === roleArg) ?? null;
   }
 
+  /** The one account of the books that books the period role, or `null`; an individual account takes none. */
+  public getPeriodAccount(roleArg: TPeriodRole): IChartAccount | null {
+    return this.accounts.find((account) => account.periodRole === roleArg) ?? null;
+  }
+
   public getMappingCoverage(usedAccountsArg: string[], dimensionArg: TMappingDimension): IMappingCoverage {
     return mappingCoverageOf(this.accounts, usedAccountsArg, dimensionArg);
   }

package/ts/chartdata.lookup.ts

@@ -9,6 +9,7 @@ import type {
   TExpenseRole,
   TMappingDimension,
   TPayrollRole,
+  TPeriodRole,
   TSecuritiesRole,
   TTaxRule,
 } from './chartdata.types.js';
@@ -131,6 +132,22 @@ export function getExpenseAccount(chart: TChartName, year: number, role: TExpens
   return getChart(chart, year).accounts.find((account) => account.expenseRole === role) ?? null;
 }
 
+/**
+ * The one account of a chart that books the period role (`IChartAccount.periodRole`), or `null` where the chart keeps
+ * none for it. Throws for unknown chart/year combinations, as `getChart`.
+ */
+export function getPeriodAccount(chart: TChartName, year: number, role: TPeriodRole): IChartAccount | null {
+  return getChart(chart, year).accounts.find((account) => account.periodRole === role) ?? null;
+}
+
+/**
+ * Whether a tax return acts on the account's amounts beyond its type and position: DATEV marks it for its trade or
+ * corporate income tax program ("G", "K", `datevMarks`) or it is kept for a rule of the income tax law (`taxRule`).
+ */
+export function hasTaxReturnFunction(account: Pick<IChartAccount, 'datevMarks' | 'taxRule'>): boolean {
+  return (account.datevMarks?.length ?? 0) > 0 || account.taxRule !== undefined;
+}
+
 function hasMapping(account: IChartAccount, dimension: TMappingDimension): boolean {
   switch (dimension) {
     case 'ustva':

package/ts/chartdata.types.ts

@@ -253,8 +253,7 @@ export type TExpenseRole =
   | 'credit_card_settlement';
 
 /**
- * A rule of the income tax law an income or expense account is kept for, as
- * its DATEV name states it:
+ * A rule of the income tax law an income or expense account is kept for, which the tax returns act on:
  * - 'estg_3_40_kstg_8b': income from shares and the expenses of it under the
  *   Teileinkünfteverfahren (§ 3 Nr. 40, § 3c Abs. 2 EStG) or, for a
  *   corporation, § 8b KStG — DATEV names these accounts "§ 3 Nr. 40 EStG bzw.
@@ -262,9 +261,51 @@ export type TExpenseRole =
  *   income as 100 % tax-free and their expenses as 100 % non-deductible, its
  *   interface to the trade tax 40 % each (Kontenrahmen SKR 03 and SKR 04,
  *   gültig für 2026, footnote 9); the corrections are made in the return, not
- *   in the books.
+ *   in the books;
+ * - 'estg_4_7': an expense of § 4 Abs. 5 Satz 1 EStG that § 4 Abs. 7 EStG requires to be recorded apart from the
+ *   other business expenses and that DATEV marks for no tax program (no "G" or "K", `datevMarks`): the deductible
+ *   gifts (Nr. 1), the deductible 70 % of business meals (Nr. 2), the deductible part of other restricted expenses
+ *   and of a home office.
+ * The accounts DATEV marks "G" or "K" need no tax rule for their return function: their mark is one. Each rule is
+ * the account's, not a booking's: which scenario applies is the books' decision.
  */
-export type TTaxRule = 'estg_3_40_kstg_8b';
+export type TTaxRule = 'estg_3_40_kstg_8b' | 'estg_4_7';
+
+/**
+ * DATEV's marks of an account for its tax programs, in the column "Programmverbindung" of the DATEV Kontenrahmen
+ * (SKR 03 and SKR 04, gültig für 2026, Erläuterungen, S. 37): 'G' passes the account to the Gewerbesteuer, 'K' to the
+ * Körperschaftsteuer (their add-backs and corrections, such as § 8 Nr. 1 GewStG or § 10 KStG). DATEV passes an
+ * account's marks on to the individual accounts after it, up to the next account of the standard chart.
+ */
+export type TDatevMark = 'G' | 'K';
+
+/**
+ * What an account books when a booking of an earlier period reaches the books after that period's year is closed:
+ * - 'out_of_period_expense', 'out_of_period_income': the periodenfremde Aufwendungen and Erträge, under the other
+ *   operating expenses and income (§ 275 Abs. 2 Nr. 8 and Nr. 4 HGB), neutral in the BWA;
+ * - 'vat_posting_year': the VAT of an earlier period of the posting date's own calendar year ("Umsatzsteuer
+ *   laufendes Jahr"; it arises only where the fiscal year is not the calendar year), with the current VAT
+ *   (§ 16 Abs. 1 Satz 2 UStG);
+ * - 'vat_previous_year', 'vat_earlier_years': the VAT of the calendar year before the posting date's and of the
+ *   years before that ("Umsatzsteuerverbindlichkeiten Vorjahr", "… frühere Jahre").
+ * A booking 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. 11, 13, 16, and SKR 04 Art.-Nr. 11175,
+ * pp. 14, 18, 25, gültig für 2026). None of the accounts carries a tax function.
+ */
+export type TPeriodRole = 'out_of_period_expense' | 'out_of_period_income' | 'vat_posting_year' | 'vat_previous_year' | 'vat_earlier_years';
+
+/**
+ * The accounts DATEV keeps for a current-year tax account's amounts of earlier years (SKR 03 2200 → 2203/2204,
+ * SKR 04 7600 → 7603/7604): `expense` for an additional payment, `income` for a refund, picked by the amount's sign;
+ * one account may take both ("Gewerbesteuernachzahlungen und Gewerbesteuererstattungen für Vorjahre"). Each is a
+ * profit-and-loss account of the same chart with a DATEV mark, under the income-statement position of the account
+ * naming it, and names no prior-year accounts of its own. A refund twin is an expense account like the others: a
+ * refund reduces the taxes on income (§ 275 Abs. 2 Nr. 14 HGB), an expense item.
+ */
+export interface IPriorYearAccounts {
+  expense: string;
+  income: string;
+}
 
 /**
  * Built-in DATEV tax automatism of an account. Lines on automatik accounts
@@ -320,6 +361,13 @@ export type TEuerMapping = { kennzahl: number } | { debitKennzahl: number; credi
  *   Zeile 58); what a return leaves to pay counts as paid VAT (Kz 186);
  * - 'closing': a carry-forward, closing or statistical account, which records
  *   no business transaction;
+ * - 'out_of_period': an earlier year's income or expense booked after that
+ *   year is closed (periodenfremd), a category a cash-basis book does not
+ *   have: § 4 Abs. 3 with § 11 EStG puts every receipt and payment in the
+ *   year paid, and a late payment for an earlier year is ordinary income or
+ *   expense of that year, on the account for what it is; an amount a
+ *   cash-basis book posts here is for the consumer to refuse or move, never
+ *   to leave out of the form silently;
  * - 'deferred_current_asset': a current asset named in § 4 Abs. 3 Satz 4
  *   EStG — shares, securities, land and buildings —, whose cost counts only
  *   when its sale's proceeds are received or it is withdrawn, as goods
@@ -334,6 +382,7 @@ export type TEuerExclusion =
   | 'pass_through'
   | 'reverse_charge'
   | 'closing'
+  | 'out_of_period'
   | 'deferred_current_asset';
 
 /**
@@ -463,8 +512,14 @@ export interface IChartAccount {
   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 */
+  /** the income tax rule the account is kept for; unset = none of its own */
   taxRule?: TTaxRule;
+  /** DATEV's marks of the account for its tax programs ("G", "K"), as the Kontenrahmen prints them; unset = none */
+  datevMarks?: TDatevMark[];
+  /** what the account books when a booking of a closed year's period reaches the books; unset = nothing of its own */
+  periodRole?: TPeriodRole;
+  /** the accounts DATEV keeps for this tax account's amounts of earlier years; unset = none */
+  priorYearAccounts?: IPriorYearAccounts;
   /**
    * DATEV's mark "HB": the account is posted in the commercial balance sheet only (Handelsbilanz), its amounts
    * are no part of the tax balance sheet; unset = both
@@ -568,10 +623,11 @@ export interface IIndividualAccountOverrides {
  * An account the books set up themselves (an Individualkonto) on a number the DATEV standard chart leaves free,
  * belonging to one of its accounts (the parent, `parentAccountNumber`): it is what its parent is — its type, its
  * balance-sheet or income-statement position, its UStVA and Anlage EÜR mapping, its account role, its tax rule
- * and DATEV's mark "HB" — unless `overrides` changes one deliberately. It does not take the parent's DATEV tax
- * automatism (DATEV applies one only to the accounts it marks) nor its securities role, which names one account of
- * a chart: an individual account takes one only where its declaration names it. The declarations are the books';
- * chartdata stores none.
+ * and DATEV's mark "HB" — unless `overrides` changes one deliberately. It takes the parent's DATEV marks for the tax
+ * programs ("G", "K") and its prior-year twins as they are: no override changes them. It does not take the parent's
+ * DATEV tax automatism (DATEV applies one only to the accounts it marks) nor its securities role or period role,
+ * each of which names one account of a chart: an individual account takes a securities role only where its
+ * declaration names it, a period role never. The declarations are the books'; chartdata stores none.
  */
 export interface IIndividualAccountDeclaration {
   accountNumber: string;
@@ -601,7 +657,8 @@ export interface IIndividualAccountDeclaration {
  * - `override_invalid`: an override names no balance-sheet position of § 266 HGB, no income-statement position of
  *   § 275 HGB, or one the account's type does not take (a balance-sheet account has a balance-sheet position, a
  *   profit-and-loss account an income-statement position); an Anlage EÜR line no form year holds, a split line on
- *   the other side; or both a line and an exclusion.
+ *   the other side; both a line and an exclusion; or it drops the tax rule that is its parent's only tax-return
+ *   function (`hasTaxReturnFunction`; adding one, or replacing a tax rule by another, stays allowed).
  */
 export type TIndividualAccountProblemCode =
   | 'number_invalid'