@fin.cx/skr 1.0.0

package/ts/skr03.data.ts

@@ -0,0 +1,901 @@
+import type { IAccountData } from './skr.types.js';
+
+/**
+ * SKR03 - Process Structure Principle (Prozessgliederungsprinzip)
+ * Organized by business process flow
+ */
+export const SKR03_ACCOUNTS: IAccountData[] = [
+  // Class 0: Capital Accounts (Anlagekonten)
+  {
+    accountNumber: '0001',
+    accountName: 'Aufwendungen für Ingangsetzung',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Start-up expenses',
+  },
+  {
+    accountNumber: '0010',
+    accountName: 'Konzessionen',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Concessions',
+  },
+  {
+    accountNumber: '0020',
+    accountName: 'Patente',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Patents',
+  },
+  {
+    accountNumber: '0030',
+    accountName: 'Lizenzen',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Licenses',
+  },
+  {
+    accountNumber: '0050',
+    accountName: 'Firmenwert',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Goodwill',
+  },
+  {
+    accountNumber: '0100',
+    accountName: 'EDV-Software',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'IT Software',
+  },
+  {
+    accountNumber: '0200',
+    accountName: 'Grundstücke',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Land and property',
+  },
+  {
+    accountNumber: '0210',
+    accountName: 'Gebäude',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Buildings',
+  },
+  {
+    accountNumber: '0300',
+    accountName: 'Maschinen',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Machinery',
+  },
+  {
+    accountNumber: '0400',
+    accountName: 'Fuhrpark',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Vehicles',
+  },
+  {
+    accountNumber: '0500',
+    accountName: 'Betriebs- und Geschäftsausstattung',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Office equipment',
+  },
+  {
+    accountNumber: '0600',
+    accountName: 'Geleistete Anzahlungen',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Prepayments on fixed assets',
+  },
+  {
+    accountNumber: '0800',
+    accountName: 'Finanzanlagen',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Financial assets',
+  },
+
+  // Class 1: Current Assets (Umlaufvermögen)
+  {
+    accountNumber: '1000',
+    accountName: 'Kasse',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Cash on hand',
+  },
+  {
+    accountNumber: '1100',
+    accountName: 'Postbank',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Postal bank account',
+  },
+  {
+    accountNumber: '1200',
+    accountName: 'Bank',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Bank account',
+  },
+  {
+    accountNumber: '1210',
+    accountName: 'Sparkasse',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Savings bank',
+  },
+  {
+    accountNumber: '1300',
+    accountName: 'Wertpapiere',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Securities',
+  },
+  {
+    accountNumber: '1400',
+    accountName: 'Forderungen aus Lieferungen und Leistungen',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Trade receivables',
+  },
+  {
+    accountNumber: '1500',
+    accountName: 'Sonstige Vermögensgegenstände',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Other assets',
+  },
+  {
+    accountNumber: '1520',
+    accountName: 'Abziehbare Vorsteuer',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Input VAT',
+  },
+  {
+    accountNumber: '1570',
+    accountName: 'Vorsteuer 7%',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Input VAT 7%',
+  },
+  {
+    accountNumber: '1571',
+    accountName: 'Vorsteuer 19%',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Input VAT 19%',
+  },
+  {
+    accountNumber: '1600',
+    accountName: 'Verbindlichkeiten aus Lieferungen und Leistungen',
+    accountClass: 1,
+    accountType: 'liability',
+    skrType: 'SKR03',
+    description: 'Trade payables',
+  },
+  {
+    accountNumber: '1700',
+    accountName: 'Sonstige Verbindlichkeiten',
+    accountClass: 1,
+    accountType: 'liability',
+    skrType: 'SKR03',
+    description: 'Other liabilities',
+  },
+  {
+    accountNumber: '1770',
+    accountName: 'Umsatzsteuer 7%',
+    accountClass: 1,
+    accountType: 'liability',
+    skrType: 'SKR03',
+    description: 'VAT payable 7%',
+  },
+  {
+    accountNumber: '1771',
+    accountName: 'Umsatzsteuer 19%',
+    accountClass: 1,
+    accountType: 'liability',
+    skrType: 'SKR03',
+    description: 'VAT payable 19%',
+  },
+  {
+    accountNumber: '1800',
+    accountName: 'Privatentnahmen',
+    accountClass: 1,
+    accountType: 'equity',
+    skrType: 'SKR03',
+    description: 'Private withdrawals',
+  },
+  {
+    accountNumber: '1810',
+    accountName: 'Privateinlagen',
+    accountClass: 1,
+    accountType: 'equity',
+    skrType: 'SKR03',
+    description: 'Private deposits',
+  },
+  {
+    accountNumber: '1900',
+    accountName: 'Verrechnungskonto',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR03',
+    description: 'Clearing account',
+  },
+
+  // Class 2: Equity (Eigenkapital)
+  {
+    accountNumber: '2000',
+    accountName: 'Eigenkapital',
+    accountClass: 2,
+    accountType: 'equity',
+    skrType: 'SKR03',
+    description: 'Equity capital',
+  },
+  {
+    accountNumber: '2100',
+    accountName: 'Gezeichnetes Kapital',
+    accountClass: 2,
+    accountType: 'equity',
+    skrType: 'SKR03',
+    description: 'Subscribed capital',
+  },
+  {
+    accountNumber: '2200',
+    accountName: 'Kapitalrücklage',
+    accountClass: 2,
+    accountType: 'equity',
+    skrType: 'SKR03',
+    description: 'Capital reserves',
+  },
+  {
+    accountNumber: '2300',
+    accountName: 'Gewinnrücklagen',
+    accountClass: 2,
+    accountType: 'equity',
+    skrType: 'SKR03',
+    description: 'Revenue reserves',
+  },
+  {
+    accountNumber: '2400',
+    accountName: 'Gewinnvortrag',
+    accountClass: 2,
+    accountType: 'equity',
+    skrType: 'SKR03',
+    description: 'Profit carried forward',
+  },
+  {
+    accountNumber: '2500',
+    accountName: 'Verlustvortrag',
+    accountClass: 2,
+    accountType: 'equity',
+    skrType: 'SKR03',
+    description: 'Loss carried forward',
+  },
+  {
+    accountNumber: '2600',
+    accountName: 'Jahresüberschuss',
+    accountClass: 2,
+    accountType: 'equity',
+    skrType: 'SKR03',
+    description: 'Annual surplus',
+  },
+  {
+    accountNumber: '2700',
+    accountName: 'Jahresfehlbetrag',
+    accountClass: 2,
+    accountType: 'equity',
+    skrType: 'SKR03',
+    description: 'Annual deficit',
+  },
+  {
+    accountNumber: '2900',
+    accountName: 'Sonderposten mit Rücklageanteil',
+    accountClass: 2,
+    accountType: 'equity',
+    skrType: 'SKR03',
+    description: 'Special items with reserve portion',
+  },
+
+  // Class 3: Provisions and Liabilities (Rückstellungen und Verbindlichkeiten)
+  {
+    accountNumber: '3000',
+    accountName: 'Rückstellungen für Pensionen',
+    accountClass: 3,
+    accountType: 'liability',
+    skrType: 'SKR03',
+    description: 'Pension provisions',
+  },
+  {
+    accountNumber: '3100',
+    accountName: 'Steuerrückstellungen',
+    accountClass: 3,
+    accountType: 'liability',
+    skrType: 'SKR03',
+    description: 'Tax provisions',
+  },
+  {
+    accountNumber: '3200',
+    accountName: 'Sonstige Rückstellungen',
+    accountClass: 3,
+    accountType: 'liability',
+    skrType: 'SKR03',
+    description: 'Other provisions',
+  },
+  {
+    accountNumber: '3300',
+    accountName: 'Verbindlichkeiten gegenüber Kreditinstituten',
+    accountClass: 3,
+    accountType: 'liability',
+    skrType: 'SKR03',
+    description: 'Bank loans',
+  },
+  {
+    accountNumber: '3400',
+    accountName: 'Erhaltene Anzahlungen',
+    accountClass: 3,
+    accountType: 'liability',
+    skrType: 'SKR03',
+    description: 'Advance payments received',
+  },
+  {
+    accountNumber: '3500',
+    accountName: 'Verbindlichkeiten aus Steuern',
+    accountClass: 3,
+    accountType: 'liability',
+    skrType: 'SKR03',
+    description: 'Tax liabilities',
+  },
+  {
+    accountNumber: '3600',
+    accountName: 'Verbindlichkeiten im Rahmen der sozialen Sicherheit',
+    accountClass: 3,
+    accountType: 'liability',
+    skrType: 'SKR03',
+    description: 'Social security liabilities',
+  },
+  {
+    accountNumber: '3700',
+    accountName: 'Sonstige Verbindlichkeiten',
+    accountClass: 3,
+    accountType: 'liability',
+    skrType: 'SKR03',
+    description: 'Other liabilities',
+  },
+  {
+    accountNumber: '3900',
+    accountName: 'Passive Rechnungsabgrenzung',
+    accountClass: 3,
+    accountType: 'liability',
+    skrType: 'SKR03',
+    description: 'Deferred income',
+  },
+
+  // Class 4: Operating Income (Betriebliche Erträge)
+  {
+    accountNumber: '4000',
+    accountName: 'Umsatzerlöse',
+    accountClass: 4,
+    accountType: 'revenue',
+    skrType: 'SKR03',
+    description: 'Sales revenue',
+    vatRate: 19,
+  },
+  {
+    accountNumber: '4100',
+    accountName: 'steuerfreie Umsätze',
+    accountClass: 4,
+    accountType: 'revenue',
+    skrType: 'SKR03',
+    description: 'Tax-free sales',
+  },
+  {
+    accountNumber: '4200',
+    accountName: 'Erlöse 7% USt',
+    accountClass: 4,
+    accountType: 'revenue',
+    skrType: 'SKR03',
+    description: 'Revenue 7% VAT',
+    vatRate: 7,
+  },
+  {
+    accountNumber: '4300',
+    accountName: 'Erlöse 19% USt',
+    accountClass: 4,
+    accountType: 'revenue',
+    skrType: 'SKR03',
+    description: 'Revenue 19% VAT',
+    vatRate: 19,
+  },
+  {
+    accountNumber: '4400',
+    accountName: 'Erlöse innergemeinschaftliche Lieferungen',
+    accountClass: 4,
+    accountType: 'revenue',
+    skrType: 'SKR03',
+    description: 'EU sales',
+  },
+  {
+    accountNumber: '4500',
+    accountName: 'Erlöse Export',
+    accountClass: 4,
+    accountType: 'revenue',
+    skrType: 'SKR03',
+    description: 'Export sales',
+  },
+  {
+    accountNumber: '4600',
+    accountName: 'Bestandsveränderungen',
+    accountClass: 4,
+    accountType: 'revenue',
+    skrType: 'SKR03',
+    description: 'Inventory changes',
+  },
+  {
+    accountNumber: '4700',
+    accountName: 'Aktivierte Eigenleistungen',
+    accountClass: 4,
+    accountType: 'revenue',
+    skrType: 'SKR03',
+    description: 'Capitalized own work',
+  },
+  {
+    accountNumber: '4800',
+    accountName: 'Sonstige betriebliche Erträge',
+    accountClass: 4,
+    accountType: 'revenue',
+    skrType: 'SKR03',
+    description: 'Other operating income',
+  },
+  {
+    accountNumber: '4900',
+    accountName: 'Erträge aus Beteiligungen',
+    accountClass: 4,
+    accountType: 'revenue',
+    skrType: 'SKR03',
+    description: 'Investment income',
+  },
+
+  // Class 5: Material Costs (Materialkosten)
+  {
+    accountNumber: '5000',
+    accountName: 'Aufwendungen für Roh-, Hilfs- und Betriebsstoffe',
+    accountClass: 5,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Raw materials and supplies',
+  },
+  {
+    accountNumber: '5100',
+    accountName: 'Einkauf Waren',
+    accountClass: 5,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Purchase of goods',
+  },
+  {
+    accountNumber: '5200',
+    accountName: 'Wareneingang 7% Vorsteuer',
+    accountClass: 5,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Goods receipt 7% input tax',
+    vatRate: 7,
+  },
+  {
+    accountNumber: '5400',
+    accountName: 'Wareneingang 19% Vorsteuer',
+    accountClass: 5,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Goods receipt 19% input tax',
+    vatRate: 19,
+  },
+  {
+    accountNumber: '5500',
+    accountName: 'Aufwendungen für bezogene Leistungen',
+    accountClass: 5,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Purchased services',
+  },
+  {
+    accountNumber: '5600',
+    accountName: 'Aufwendungen für Energie',
+    accountClass: 5,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Energy costs',
+  },
+  {
+    accountNumber: '5700',
+    accountName: 'Reisekosten',
+    accountClass: 5,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Travel expenses',
+  },
+  {
+    accountNumber: '5800',
+    accountName: 'Bewirtungskosten',
+    accountClass: 5,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Entertainment expenses',
+  },
+  {
+    accountNumber: '5900',
+    accountName: 'Fremdleistungen',
+    accountClass: 5,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'External services',
+  },
+
+  // Class 6: Personnel Costs (Personalkosten)
+  {
+    accountNumber: '6000',
+    accountName: 'Löhne und Gehälter',
+    accountClass: 6,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Wages and salaries',
+  },
+  {
+    accountNumber: '6100',
+    accountName: 'Soziale Abgaben',
+    accountClass: 6,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Social security contributions',
+  },
+  {
+    accountNumber: '6200',
+    accountName: 'Aufwendungen für Altersversorgung',
+    accountClass: 6,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Pension expenses',
+  },
+  {
+    accountNumber: '6300',
+    accountName: 'Sonstige soziale Aufwendungen',
+    accountClass: 6,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Other social expenses',
+  },
+  {
+    accountNumber: '6400',
+    accountName: 'Versicherungen',
+    accountClass: 6,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Insurance',
+  },
+  {
+    accountNumber: '6500',
+    accountName: 'Berufsgenossenschaft',
+    accountClass: 6,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Occupational insurance',
+  },
+  {
+    accountNumber: '6600',
+    accountName: 'Vermögenswirksame Leistungen',
+    accountClass: 6,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Employee savings schemes',
+  },
+  {
+    accountNumber: '6700',
+    accountName: 'Aufwendungen für Fortbildung',
+    accountClass: 6,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Training expenses',
+  },
+  {
+    accountNumber: '6800',
+    accountName: 'Aushilfslöhne',
+    accountClass: 6,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Temporary staff wages',
+  },
+  {
+    accountNumber: '6900',
+    accountName: 'Aufwendungen für freie Mitarbeiter',
+    accountClass: 6,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Freelancer expenses',
+  },
+
+  // Class 7: Other Operating Expenses (Sonstige betriebliche Aufwendungen)
+  {
+    accountNumber: '7000',
+    accountName: 'Abschreibungen',
+    accountClass: 7,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Depreciation',
+  },
+  {
+    accountNumber: '7100',
+    accountName: 'Raumkosten',
+    accountClass: 7,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Rent and lease',
+  },
+  {
+    accountNumber: '7200',
+    accountName: 'Instandhaltung',
+    accountClass: 7,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Maintenance',
+  },
+  {
+    accountNumber: '7300',
+    accountName: 'Versicherungen',
+    accountClass: 7,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Insurance',
+  },
+  {
+    accountNumber: '7400',
+    accountName: 'Fahrzeugkosten',
+    accountClass: 7,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Vehicle expenses',
+  },
+  {
+    accountNumber: '7500',
+    accountName: 'Werbe- und Reisekosten',
+    accountClass: 7,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Marketing and travel',
+  },
+  {
+    accountNumber: '7600',
+    accountName: 'Kosten der Warenabgabe',
+    accountClass: 7,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Distribution costs',
+  },
+  {
+    accountNumber: '7700',
+    accountName: 'Verschiedene betriebliche Kosten',
+    accountClass: 7,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Miscellaneous operating costs',
+  },
+  {
+    accountNumber: '7800',
+    accountName: 'Steuern vom Einkommen und Ertrag',
+    accountClass: 7,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Income taxes',
+  },
+  {
+    accountNumber: '7900',
+    accountName: 'Sonstige Steuern',
+    accountClass: 7,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Other taxes',
+  },
+
+  // Class 8: Financial Accounts (Finanzkonten)
+  {
+    accountNumber: '8000',
+    accountName: 'Erlöse aus Anlagenabgängen',
+    accountClass: 8,
+    accountType: 'revenue',
+    skrType: 'SKR03',
+    description: 'Gains from asset disposals',
+  },
+  {
+    accountNumber: '8100',
+    accountName: 'Sonstige Zinsen und ähnliche Erträge',
+    accountClass: 8,
+    accountType: 'revenue',
+    skrType: 'SKR03',
+    description: 'Interest income',
+  },
+  {
+    accountNumber: '8200',
+    accountName: 'Erträge aus Beteiligungen',
+    accountClass: 8,
+    accountType: 'revenue',
+    skrType: 'SKR03',
+    description: 'Investment income',
+  },
+  {
+    accountNumber: '8300',
+    accountName: 'Zinsen und ähnliche Aufwendungen',
+    accountClass: 8,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Interest expense',
+  },
+  {
+    accountNumber: '8400',
+    accountName: 'Sonstige Erträge',
+    accountClass: 8,
+    accountType: 'revenue',
+    skrType: 'SKR03',
+    description: 'Other income',
+  },
+  {
+    accountNumber: '8500',
+    accountName: 'Sonstige Aufwendungen',
+    accountClass: 8,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Other expenses',
+  },
+  {
+    accountNumber: '8600',
+    accountName: 'Außerordentliche Erträge',
+    accountClass: 8,
+    accountType: 'revenue',
+    skrType: 'SKR03',
+    description: 'Extraordinary income',
+  },
+  {
+    accountNumber: '8700',
+    accountName: 'Außerordentliche Aufwendungen',
+    accountClass: 8,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Extraordinary expenses',
+  },
+  {
+    accountNumber: '8800',
+    accountName: 'Erträge aus Verlustübernahme',
+    accountClass: 8,
+    accountType: 'revenue',
+    skrType: 'SKR03',
+    description: 'Income from loss absorption',
+  },
+  {
+    accountNumber: '8900',
+    accountName: 'Aufgrund von Gewinnabführung abgeführte Gewinne',
+    accountClass: 8,
+    accountType: 'expense',
+    skrType: 'SKR03',
+    description: 'Profits transferred',
+  },
+
+  // Class 9: Closing Accounts (Abschlusskonten)
+  {
+    accountNumber: '9000',
+    accountName: 'Saldenvorträge',
+    accountClass: 9,
+    accountType: 'equity',
+    skrType: 'SKR03',
+    description: 'Opening balances',
+  },
+  {
+    accountNumber: '9100',
+    accountName: 'Summenvortrag',
+    accountClass: 9,
+    accountType: 'equity',
+    skrType: 'SKR03',
+    description: 'Total carried forward',
+  },
+  {
+    accountNumber: '9200',
+    accountName: 'Eröffnungsbilanzkonto',
+    accountClass: 9,
+    accountType: 'equity',
+    skrType: 'SKR03',
+    description: 'Opening balance sheet account',
+  },
+  {
+    accountNumber: '9300',
+    accountName: 'Schlussbilanzkonto',
+    accountClass: 9,
+    accountType: 'equity',
+    skrType: 'SKR03',
+    description: 'Closing balance sheet account',
+  },
+  {
+    accountNumber: '9400',
+    accountName: 'Gewinn- und Verlustkonto',
+    accountClass: 9,
+    accountType: 'equity',
+    skrType: 'SKR03',
+    description: 'Profit and loss account',
+  },
+  {
+    accountNumber: '9500',
+    accountName: 'Kapitalkonto',
+    accountClass: 9,
+    accountType: 'equity',
+    skrType: 'SKR03',
+    description: 'Capital account',
+  },
+  {
+    accountNumber: '9600',
+    accountName: 'Privatkonto',
+    accountClass: 9,
+    accountType: 'equity',
+    skrType: 'SKR03',
+    description: 'Private account',
+  },
+  {
+    accountNumber: '9700',
+    accountName: 'Eigenverbrauch',
+    accountClass: 9,
+    accountType: 'equity',
+    skrType: 'SKR03',
+    description: 'Personal consumption',
+  },
+  {
+    accountNumber: '9800',
+    accountName: 'Statistische Konten',
+    accountClass: 9,
+    accountType: 'equity',
+    skrType: 'SKR03',
+    description: 'Statistical accounts',
+  },
+  {
+    accountNumber: '9900',
+    accountName: 'Verrechnungskonten',
+    accountClass: 9,
+    accountType: 'equity',
+    skrType: 'SKR03',
+    description: 'Clearing accounts',
+  },
+];
+
+export const SKR03_ACCOUNT_CLASSES = {
+  0: 'Anlagekonten (Fixed Assets)',
+  1: 'Umlaufvermögen (Current Assets)',
+  2: 'Eigenkapital (Equity)',
+  3: 'Rückstellungen und Verbindlichkeiten (Provisions and Liabilities)',
+  4: 'Betriebliche Erträge (Operating Income)',
+  5: 'Materialkosten (Material Costs)',
+  6: 'Personalkosten (Personnel Costs)',
+  7: 'Sonstige betriebliche Aufwendungen (Other Operating Expenses)',
+  8: 'Finanzkonten (Financial Accounts)',
+  9: 'Abschlusskonten (Closing Accounts)',
+};