@fin.cx/skr 1.0.0

package/ts/skr04.data.ts

@@ -0,0 +1,923 @@
+import type { IAccountData } from './skr.types.js';
+
+/**
+ * SKR04 - Financial Classification Principle (Abschlussgliederungsprinzip)
+ * Organized by financial statement structure
+ */
+export const SKR04_ACCOUNTS: IAccountData[] = [
+  // Class 0: Capital Accounts (Anlagekonten)
+  {
+    accountNumber: '0001',
+    accountName: 'Aufwendungen für Ingangsetzung',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Start-up expenses',
+  },
+  {
+    accountNumber: '0010',
+    accountName: 'Konzessionen',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Concessions',
+  },
+  {
+    accountNumber: '0020',
+    accountName: 'Patente',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Patents',
+  },
+  {
+    accountNumber: '0030',
+    accountName: 'Lizenzen',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Licenses',
+  },
+  {
+    accountNumber: '0050',
+    accountName: 'Firmenwert',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Goodwill',
+  },
+  {
+    accountNumber: '0100',
+    accountName: 'EDV-Software',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'IT Software',
+  },
+  {
+    accountNumber: '0200',
+    accountName: 'Grundstücke',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Land and property',
+  },
+  {
+    accountNumber: '0210',
+    accountName: 'Gebäude',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Buildings',
+  },
+  {
+    accountNumber: '0300',
+    accountName: 'Maschinen',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Machinery',
+  },
+  {
+    accountNumber: '0400',
+    accountName: 'Fuhrpark',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Vehicles',
+  },
+  {
+    accountNumber: '0500',
+    accountName: 'Betriebs- und Geschäftsausstattung',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Office equipment',
+  },
+  {
+    accountNumber: '0600',
+    accountName: 'Geleistete Anzahlungen',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Prepayments on fixed assets',
+  },
+  {
+    accountNumber: '0800',
+    accountName: 'Finanzanlagen',
+    accountClass: 0,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Financial assets',
+  },
+
+  // Class 1: Financial and Current Assets (Finanz- und Umlaufvermögen)
+  {
+    accountNumber: '1000',
+    accountName: 'Kasse',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Cash on hand',
+  },
+  {
+    accountNumber: '1100',
+    accountName: 'Postbank',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Postal bank account',
+  },
+  {
+    accountNumber: '1200',
+    accountName: 'Bank',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Bank account',
+  },
+  {
+    accountNumber: '1210',
+    accountName: 'Sparkasse',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Savings bank',
+  },
+  {
+    accountNumber: '1300',
+    accountName: 'Wertpapiere',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Securities',
+  },
+  {
+    accountNumber: '1400',
+    accountName: 'Forderungen aus Lieferungen und Leistungen',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Trade receivables',
+  },
+  {
+    accountNumber: '1500',
+    accountName: 'Sonstige Vermögensgegenstände',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Other assets',
+  },
+  {
+    accountNumber: '1520',
+    accountName: 'Abziehbare Vorsteuer',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Input VAT',
+  },
+  {
+    accountNumber: '1570',
+    accountName: 'Vorsteuer 7%',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Input VAT 7%',
+  },
+  {
+    accountNumber: '1571',
+    accountName: 'Vorsteuer 19%',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Input VAT 19%',
+  },
+  {
+    accountNumber: '1600',
+    accountName: 'Verbindlichkeiten aus Lieferungen und Leistungen',
+    accountClass: 1,
+    accountType: 'liability',
+    skrType: 'SKR04',
+    description: 'Trade payables',
+  },
+  {
+    accountNumber: '1700',
+    accountName: 'Sonstige Verbindlichkeiten',
+    accountClass: 1,
+    accountType: 'liability',
+    skrType: 'SKR04',
+    description: 'Other liabilities',
+  },
+  {
+    accountNumber: '1770',
+    accountName: 'Umsatzsteuer 7%',
+    accountClass: 1,
+    accountType: 'liability',
+    skrType: 'SKR04',
+    description: 'VAT payable 7%',
+  },
+  {
+    accountNumber: '1771',
+    accountName: 'Umsatzsteuer 19%',
+    accountClass: 1,
+    accountType: 'liability',
+    skrType: 'SKR04',
+    description: 'VAT payable 19%',
+  },
+  {
+    accountNumber: '1800',
+    accountName: 'Privatentnahmen',
+    accountClass: 1,
+    accountType: 'equity',
+    skrType: 'SKR04',
+    description: 'Private withdrawals',
+  },
+  {
+    accountNumber: '1810',
+    accountName: 'Privateinlagen',
+    accountClass: 1,
+    accountType: 'equity',
+    skrType: 'SKR04',
+    description: 'Private deposits',
+  },
+  {
+    accountNumber: '1900',
+    accountName: 'Verrechnungskonto',
+    accountClass: 1,
+    accountType: 'asset',
+    skrType: 'SKR04',
+    description: 'Clearing account',
+  },
+
+  // Class 2: Expenses (Aufwendungen) - Part 1
+  {
+    accountNumber: '2000',
+    accountName: 'Roh-, Hilfs- und Betriebsstoffe',
+    accountClass: 2,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Raw materials and supplies',
+  },
+  {
+    accountNumber: '2100',
+    accountName: 'Bezogene Waren',
+    accountClass: 2,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Purchased goods',
+  },
+  {
+    accountNumber: '2200',
+    accountName: 'Bezogene Leistungen',
+    accountClass: 2,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Purchased services',
+  },
+  {
+    accountNumber: '2300',
+    accountName: 'Löhne',
+    accountClass: 2,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Wages',
+  },
+  {
+    accountNumber: '2400',
+    accountName: 'Gehälter',
+    accountClass: 2,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Salaries',
+  },
+  {
+    accountNumber: '2500',
+    accountName: 'Soziale Abgaben',
+    accountClass: 2,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Social security contributions',
+  },
+  {
+    accountNumber: '2600',
+    accountName: 'Aufwendungen für Altersversorgung',
+    accountClass: 2,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Pension expenses',
+  },
+  {
+    accountNumber: '2700',
+    accountName: 'Abschreibungen auf immaterielle Vermögensgegenstände',
+    accountClass: 2,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Depreciation on intangible assets',
+  },
+  {
+    accountNumber: '2800',
+    accountName: 'Abschreibungen auf Sachanlagen',
+    accountClass: 2,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Depreciation on fixed assets',
+  },
+  {
+    accountNumber: '2900',
+    accountName: 'Abschreibungen auf Finanzanlagen',
+    accountClass: 2,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Depreciation on financial assets',
+  },
+
+  // Class 3: Expenses (Aufwendungen) - Part 2
+  {
+    accountNumber: '3000',
+    accountName: 'Raumkosten',
+    accountClass: 3,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Rent and lease',
+  },
+  {
+    accountNumber: '3100',
+    accountName: 'Sonstige Raumkosten',
+    accountClass: 3,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Other occupancy costs',
+  },
+  {
+    accountNumber: '3200',
+    accountName: 'Instandhaltung',
+    accountClass: 3,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Maintenance',
+  },
+  {
+    accountNumber: '3300',
+    accountName: 'Fahrzeugkosten',
+    accountClass: 3,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Vehicle expenses',
+  },
+  {
+    accountNumber: '3400',
+    accountName: 'Werbe- und Reisekosten',
+    accountClass: 3,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Marketing and travel',
+  },
+  {
+    accountNumber: '3500',
+    accountName: 'Bewirtungskosten',
+    accountClass: 3,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Entertainment expenses',
+  },
+  {
+    accountNumber: '3600',
+    accountName: 'Versicherungen',
+    accountClass: 3,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Insurance',
+  },
+  {
+    accountNumber: '3700',
+    accountName: 'Beiträge und Gebühren',
+    accountClass: 3,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Fees and subscriptions',
+  },
+  {
+    accountNumber: '3800',
+    accountName: 'Büromaterial',
+    accountClass: 3,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Office supplies',
+  },
+  {
+    accountNumber: '3900',
+    accountName: 'Sonstige Aufwendungen',
+    accountClass: 3,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Other expenses',
+  },
+
+  // Class 4: Revenues (Erträge) - Part 1
+  {
+    accountNumber: '4000',
+    accountName: 'Umsatzerlöse',
+    accountClass: 4,
+    accountType: 'revenue',
+    skrType: 'SKR04',
+    description: 'Sales revenue',
+    vatRate: 19,
+  },
+  {
+    accountNumber: '4100',
+    accountName: 'steuerfreie Umsätze',
+    accountClass: 4,
+    accountType: 'revenue',
+    skrType: 'SKR04',
+    description: 'Tax-free sales',
+  },
+  {
+    accountNumber: '4200',
+    accountName: 'Erlöse 7% USt',
+    accountClass: 4,
+    accountType: 'revenue',
+    skrType: 'SKR04',
+    description: 'Revenue 7% VAT',
+    vatRate: 7,
+  },
+  {
+    accountNumber: '4300',
+    accountName: 'Erlöse 19% USt',
+    accountClass: 4,
+    accountType: 'revenue',
+    skrType: 'SKR04',
+    description: 'Revenue 19% VAT',
+    vatRate: 19,
+  },
+  {
+    accountNumber: '4400',
+    accountName: 'Erlöse innergemeinschaftliche Lieferungen',
+    accountClass: 4,
+    accountType: 'revenue',
+    skrType: 'SKR04',
+    description: 'EU sales',
+  },
+  {
+    accountNumber: '4500',
+    accountName: 'Erlöse Export',
+    accountClass: 4,
+    accountType: 'revenue',
+    skrType: 'SKR04',
+    description: 'Export sales',
+  },
+  {
+    accountNumber: '4600',
+    accountName: 'Bestandsveränderungen',
+    accountClass: 4,
+    accountType: 'revenue',
+    skrType: 'SKR04',
+    description: 'Inventory changes',
+  },
+  {
+    accountNumber: '4700',
+    accountName: 'Aktivierte Eigenleistungen',
+    accountClass: 4,
+    accountType: 'revenue',
+    skrType: 'SKR04',
+    description: 'Capitalized own work',
+  },
+  {
+    accountNumber: '4800',
+    accountName: 'Sonstige betriebliche Erträge',
+    accountClass: 4,
+    accountType: 'revenue',
+    skrType: 'SKR04',
+    description: 'Other operating income',
+  },
+  {
+    accountNumber: '4900',
+    accountName: 'Erträge aus Beteiligungen',
+    accountClass: 4,
+    accountType: 'revenue',
+    skrType: 'SKR04',
+    description: 'Investment income',
+  },
+
+  // Class 5: Revenues (Erträge) - Part 2
+  {
+    accountNumber: '5000',
+    accountName: 'Zinserträge',
+    accountClass: 5,
+    accountType: 'revenue',
+    skrType: 'SKR04',
+    description: 'Interest income',
+  },
+  {
+    accountNumber: '5100',
+    accountName: 'Erträge aus Wertpapieren',
+    accountClass: 5,
+    accountType: 'revenue',
+    skrType: 'SKR04',
+    description: 'Securities income',
+  },
+  {
+    accountNumber: '5200',
+    accountName: 'Erträge aus Anlagenabgängen',
+    accountClass: 5,
+    accountType: 'revenue',
+    skrType: 'SKR04',
+    description: 'Gains from asset disposals',
+  },
+  {
+    accountNumber: '5300',
+    accountName: 'Währungsgewinne',
+    accountClass: 5,
+    accountType: 'revenue',
+    skrType: 'SKR04',
+    description: 'Currency gains',
+  },
+  {
+    accountNumber: '5400',
+    accountName: 'Erträge aus der Auflösung von Rückstellungen',
+    accountClass: 5,
+    accountType: 'revenue',
+    skrType: 'SKR04',
+    description: 'Income from provision releases',
+  },
+  {
+    accountNumber: '5500',
+    accountName: 'Periodenfremde Erträge',
+    accountClass: 5,
+    accountType: 'revenue',
+    skrType: 'SKR04',
+    description: 'Prior period income',
+  },
+  {
+    accountNumber: '5600',
+    accountName: 'Außerordentliche Erträge',
+    accountClass: 5,
+    accountType: 'revenue',
+    skrType: 'SKR04',
+    description: 'Extraordinary income',
+  },
+  {
+    accountNumber: '5700',
+    accountName: 'Verwendung von Rücklagen',
+    accountClass: 5,
+    accountType: 'revenue',
+    skrType: 'SKR04',
+    description: 'Use of reserves',
+  },
+  {
+    accountNumber: '5800',
+    accountName: 'Gewinne aus Unternehmensverträgen',
+    accountClass: 5,
+    accountType: 'revenue',
+    skrType: 'SKR04',
+    description: 'Profits from company agreements',
+  },
+  {
+    accountNumber: '5900',
+    accountName: 'Sonstige Erträge',
+    accountClass: 5,
+    accountType: 'revenue',
+    skrType: 'SKR04',
+    description: 'Other income',
+  },
+
+  // Class 6: Special Accounts (Sonderkonten)
+  {
+    accountNumber: '6000',
+    accountName: 'Betriebssteuern',
+    accountClass: 6,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Operating taxes',
+  },
+  {
+    accountNumber: '6100',
+    accountName: 'Vermögensteuer',
+    accountClass: 6,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Wealth tax',
+  },
+  {
+    accountNumber: '6200',
+    accountName: 'Körperschaftsteuer',
+    accountClass: 6,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Corporate tax',
+  },
+  {
+    accountNumber: '6300',
+    accountName: 'Einkommensteuer',
+    accountClass: 6,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Income tax',
+  },
+  {
+    accountNumber: '6400',
+    accountName: 'Gewerbesteuer',
+    accountClass: 6,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Trade tax',
+  },
+  {
+    accountNumber: '6500',
+    accountName: 'Sonstige Steuern',
+    accountClass: 6,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Other taxes',
+  },
+  {
+    accountNumber: '6600',
+    accountName: 'Zinsaufwendungen',
+    accountClass: 6,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Interest expense',
+  },
+  {
+    accountNumber: '6700',
+    accountName: 'Währungsverluste',
+    accountClass: 6,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Currency losses',
+  },
+  {
+    accountNumber: '6800',
+    accountName: 'Außerordentliche Aufwendungen',
+    accountClass: 6,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Extraordinary expenses',
+  },
+  {
+    accountNumber: '6900',
+    accountName: 'Verluste aus Unternehmensverträgen',
+    accountClass: 6,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Losses from company agreements',
+  },
+
+  // Class 7: Cost Accounting (Kosten- und Leistungsrechnung)
+  {
+    accountNumber: '7000',
+    accountName: 'Kostenstellenrechnung',
+    accountClass: 7,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Cost center accounting',
+  },
+  {
+    accountNumber: '7100',
+    accountName: 'Kostenträgerrechnung',
+    accountClass: 7,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Cost object accounting',
+  },
+  {
+    accountNumber: '7200',
+    accountName: 'Kostenartenrechnung',
+    accountClass: 7,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Cost type accounting',
+  },
+  {
+    accountNumber: '7300',
+    accountName: 'Kalkulatorische Kosten',
+    accountClass: 7,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Imputed costs',
+  },
+  {
+    accountNumber: '7400',
+    accountName: 'Kalkulatorische Abschreibungen',
+    accountClass: 7,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Imputed depreciation',
+  },
+  {
+    accountNumber: '7500',
+    accountName: 'Kalkulatorische Zinsen',
+    accountClass: 7,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Imputed interest',
+  },
+  {
+    accountNumber: '7600',
+    accountName: 'Kalkulatorischer Unternehmerlohn',
+    accountClass: 7,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Imputed entrepreneur salary',
+  },
+  {
+    accountNumber: '7700',
+    accountName: 'Kalkulatorische Miete',
+    accountClass: 7,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Imputed rent',
+  },
+  {
+    accountNumber: '7800',
+    accountName: 'Verrechnete Kosten',
+    accountClass: 7,
+    accountType: 'expense',
+    skrType: 'SKR04',
+    description: 'Allocated costs',
+  },
+  {
+    accountNumber: '7900',
+    accountName: 'Verrechnete Leistungen',
+    accountClass: 7,
+    accountType: 'revenue',
+    skrType: 'SKR04',
+    description: 'Allocated services',
+  },
+
+  // Class 8: Free for Use (Zur freien Verfügung)
+  {
+    accountNumber: '8000',
+    accountName: 'frei',
+    accountClass: 8,
+    accountType: 'equity',
+    skrType: 'SKR04',
+    description: 'Available for custom use',
+  },
+  {
+    accountNumber: '8100',
+    accountName: 'frei',
+    accountClass: 8,
+    accountType: 'equity',
+    skrType: 'SKR04',
+    description: 'Available for custom use',
+  },
+  {
+    accountNumber: '8200',
+    accountName: 'frei',
+    accountClass: 8,
+    accountType: 'equity',
+    skrType: 'SKR04',
+    description: 'Available for custom use',
+  },
+  {
+    accountNumber: '8300',
+    accountName: 'frei',
+    accountClass: 8,
+    accountType: 'equity',
+    skrType: 'SKR04',
+    description: 'Available for custom use',
+  },
+  {
+    accountNumber: '8400',
+    accountName: 'frei',
+    accountClass: 8,
+    accountType: 'equity',
+    skrType: 'SKR04',
+    description: 'Available for custom use',
+  },
+  {
+    accountNumber: '8500',
+    accountName: 'frei',
+    accountClass: 8,
+    accountType: 'equity',
+    skrType: 'SKR04',
+    description: 'Available for custom use',
+  },
+  {
+    accountNumber: '8600',
+    accountName: 'frei',
+    accountClass: 8,
+    accountType: 'equity',
+    skrType: 'SKR04',
+    description: 'Available for custom use',
+  },
+  {
+    accountNumber: '8700',
+    accountName: 'frei',
+    accountClass: 8,
+    accountType: 'equity',
+    skrType: 'SKR04',
+    description: 'Available for custom use',
+  },
+  {
+    accountNumber: '8800',
+    accountName: 'frei',
+    accountClass: 8,
+    accountType: 'equity',
+    skrType: 'SKR04',
+    description: 'Available for custom use',
+  },
+  {
+    accountNumber: '8900',
+    accountName: 'frei',
+    accountClass: 8,
+    accountType: 'equity',
+    skrType: 'SKR04',
+    description: 'Available for custom use',
+  },
+
+  // Class 9: Equity and Closing Accounts (Eigenkapital und Abschlusskonten)
+  {
+    accountNumber: '9000',
+    accountName: 'Eigenkapital',
+    accountClass: 9,
+    accountType: 'equity',
+    skrType: 'SKR04',
+    description: 'Equity capital',
+  },
+  {
+    accountNumber: '9100',
+    accountName: 'Gezeichnetes Kapital',
+    accountClass: 9,
+    accountType: 'equity',
+    skrType: 'SKR04',
+    description: 'Subscribed capital',
+  },
+  {
+    accountNumber: '9200',
+    accountName: 'Kapitalrücklage',
+    accountClass: 9,
+    accountType: 'equity',
+    skrType: 'SKR04',
+    description: 'Capital reserves',
+  },
+  {
+    accountNumber: '9300',
+    accountName: 'Gewinnrücklagen',
+    accountClass: 9,
+    accountType: 'equity',
+    skrType: 'SKR04',
+    description: 'Revenue reserves',
+  },
+  {
+    accountNumber: '9400',
+    accountName: 'Gewinnvortrag/Verlustvortrag',
+    accountClass: 9,
+    accountType: 'equity',
+    skrType: 'SKR04',
+    description: 'Profit/loss carried forward',
+  },
+  {
+    accountNumber: '9500',
+    accountName: 'Jahresüberschuss/Jahresfehlbetrag',
+    accountClass: 9,
+    accountType: 'equity',
+    skrType: 'SKR04',
+    description: 'Annual profit/loss',
+  },
+  {
+    accountNumber: '9600',
+    accountName: 'Rückstellungen',
+    accountClass: 9,
+    accountType: 'liability',
+    skrType: 'SKR04',
+    description: 'Provisions',
+  },
+  {
+    accountNumber: '9700',
+    accountName: 'Verbindlichkeiten',
+    accountClass: 9,
+    accountType: 'liability',
+    skrType: 'SKR04',
+    description: 'Liabilities',
+  },
+  {
+    accountNumber: '9800',
+    accountName: 'Rechnungsabgrenzungsposten',
+    accountClass: 9,
+    accountType: 'liability',
+    skrType: 'SKR04',
+    description: 'Accruals and deferrals',
+  },
+  {
+    accountNumber: '9900',
+    accountName: 'Statistische Konten',
+    accountClass: 9,
+    accountType: 'equity',
+    skrType: 'SKR04',
+    description: 'Statistical accounts',
+  },
+];
+
+export const SKR04_ACCOUNT_CLASSES = {
+  0: 'Anlagekonten (Fixed Assets)',
+  1: 'Finanz- und Umlaufvermögen (Financial and Current Assets)',
+  2: 'Aufwendungen Teil 1 (Expenses Part 1)',
+  3: 'Aufwendungen Teil 2 (Expenses Part 2)',
+  4: 'Erträge Teil 1 (Revenues Part 1)',
+  5: 'Erträge Teil 2 (Revenues Part 2)',
+  6: 'Sonderkonten (Special Accounts)',
+  7: 'Kosten- und Leistungsrechnung (Cost Accounting)',
+  8: 'Zur freien Verfügung (Free for Use)',
+  9: 'Eigenkapital und Abschlusskonten (Equity and Closing Accounts)',
+};