@fin.cx/skr 2.0.0 → 3.0.0

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Files changed (16) hide show
  1. package/dist_ts/00_commitinfo_data.js +1 -1
  2. package/dist_ts/core/core.accountpolicy.js +2 -2
  3. package/dist_ts/skr.classes.account.js +4 -6
  4. package/dist_ts/skr03.data.d.ts +1 -16
  5. package/dist_ts/skr03.data.js +482 -720
  6. package/dist_ts/skr04.data.d.ts +1 -16
  7. package/dist_ts/skr04.data.js +404 -755
  8. package/package.json +3 -3
  9. package/readme.hints.md +10 -0
  10. package/readme.md +8 -8
  11. package/readme.plan.md +26 -0
  12. package/ts/00_commitinfo_data.ts +1 -1
  13. package/ts/core/core.accountpolicy.ts +2 -2
  14. package/ts/skr.classes.account.ts +3 -4
  15. package/ts/skr03.data.ts +471 -717
  16. package/ts/skr04.data.ts +406 -765
package/ts/skr04.data.ts CHANGED
@@ -1,925 +1,566 @@
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+ // GENERATED from @fin.cx/chartdata SKR04/2026 by tools/generate-chart-data.ts — do not edit.
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  import type { IAccountData } from './skr.types.js';
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- /**
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- * SKR04 - Financial Classification Principle (Abschlussgliederungsprinzip)
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- * Organized by financial statement structure
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- */
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  export const SKR04_ACCOUNTS: IAccountData[] = [
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- // Class 0: Capital Accounts (Anlagekonten)
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  {
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- accountNumber: '0001',
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- accountName: 'Aufwendungen für Ingangsetzung',
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- accountClass: 0,
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- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'Start-up expenses',
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+ "accountNumber": "0100",
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+ "accountName": "Entgeltlich erworbene Konzessionen und ähnliche Rechte",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "skrType": "SKR04"
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  },
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  {
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- accountNumber: '0010',
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- accountName: 'Konzessionen',
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- accountClass: 0,
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- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'Concessions',
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+ "accountNumber": "0135",
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+ "accountName": "EDV-Software",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "skrType": "SKR04"
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  },
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  {
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- accountNumber: '0020',
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- accountName: 'Patente',
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- accountClass: 0,
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- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'Patents',
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+ "accountNumber": "0215",
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+ "accountName": "Unbebaute Grundstücke",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "skrType": "SKR04"
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  },
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  {
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- accountNumber: '0030',
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- accountName: 'Lizenzen',
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- accountClass: 0,
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- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'Licenses',
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+ "accountNumber": "0240",
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+ "accountName": "Geschäftsbauten",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "skrType": "SKR04"
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  },
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  {
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- accountNumber: '0050',
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- accountName: 'Firmenwert',
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- accountClass: 0,
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- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'Goodwill',
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+ "accountNumber": "0400",
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+ "accountName": "Maschinen und technische Anlagen",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "skrType": "SKR04"
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  },
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  {
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- accountNumber: '0100',
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- accountName: 'EDV-Software',
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- accountClass: 0,
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- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'IT Software',
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+ "accountNumber": "0520",
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+ "accountName": "Pkw",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "skrType": "SKR04"
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  },
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  {
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- accountNumber: '0200',
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- accountName: 'Grundstücke',
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- accountClass: 0,
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- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'Land and property',
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+ "accountNumber": "0650",
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+ "accountName": "Büroeinrichtung",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "skrType": "SKR04"
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  },
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  {
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- accountNumber: '0210',
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- accountName: 'Gebäude',
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- accountClass: 0,
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- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'Buildings',
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+ "accountNumber": "0670",
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+ "accountName": "Geringwertige Wirtschaftsgüter",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "skrType": "SKR04"
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  },
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  {
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- accountNumber: '0300',
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- accountName: 'Maschinen',
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- accountClass: 0,
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- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'Machinery',
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+ "accountNumber": "1200",
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+ "accountName": "Forderungen aus Lieferungen und Leistungen (Sammelkonto)",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "skrType": "SKR04",
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+ "isAutomaticAccount": true
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  },
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  {
82
- accountNumber: '0400',
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- accountName: 'Fuhrpark',
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- accountClass: 0,
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- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'Vehicles',
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+ "accountNumber": "1300",
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+ "accountName": "Sonstige Vermögensgegenstände",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "skrType": "SKR04"
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  },
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  {
90
- accountNumber: '0500',
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- accountName: 'Betriebs- und Geschäftsausstattung',
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- accountClass: 0,
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- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'Office equipment',
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+ "accountNumber": "1400",
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+ "accountName": "Abziehbare Vorsteuer",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "skrType": "SKR04"
96
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  },
97
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  {
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- accountNumber: '0600',
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- accountName: 'Geleistete Anzahlungen',
100
- accountClass: 0,
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- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'Prepayments on fixed assets',
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+ "accountNumber": "1401",
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+ "accountName": "Abziehbare Vorsteuer 7 %",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "skrType": "SKR04"
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  },
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  {
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- accountNumber: '0800',
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- accountName: 'Finanzanlagen',
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- accountClass: 0,
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- accountType: 'asset',
110
- skrType: 'SKR04',
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- description: 'Financial assets',
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- },
113
-
114
- // Class 1: Financial and Current Assets (Finanz- und Umlaufvermögen)
115
- {
116
- accountNumber: '1000',
117
- accountName: 'Kasse',
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- accountClass: 1,
119
- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'Cash on hand',
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- },
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- {
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- accountNumber: '1100',
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- accountName: 'Postbank',
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- accountClass: 1,
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- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'Postal bank account',
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- },
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- {
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- accountNumber: '1200',
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- accountName: 'Bank',
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- accountClass: 1,
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- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'Bank account',
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- },
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- {
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- accountNumber: '1210',
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- accountName: 'Sparkasse',
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- accountClass: 1,
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- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'Savings bank',
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- },
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- {
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- accountNumber: '1300',
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- accountName: 'Wertpapiere',
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- accountClass: 1,
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- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'Securities',
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- },
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- {
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- accountNumber: '1400',
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- accountName: 'Forderungen aus Lieferungen und Leistungen',
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- accountClass: 1,
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- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'Trade receivables',
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- isAutomaticAccount: true, // Automatikkonto - cannot be posted to directly, use debtor accounts (10000-69999)
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- },
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- {
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- accountNumber: '1500',
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- accountName: 'Sonstige Vermögensgegenstände',
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- accountClass: 1,
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- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'Other assets',
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- },
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- {
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- accountNumber: '1520',
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- accountName: 'Abziehbare Vorsteuer',
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- accountClass: 1,
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- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'Input VAT',
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+ "accountNumber": "1404",
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+ "accountName": "Vorsteuer aus innergemeinschaftlichem Erwerb 19 %",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "skrType": "SKR04"
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  },
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  {
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- accountNumber: '1570',
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- accountName: 'Vorsteuer 7%',
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- accountClass: 1,
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- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'Input VAT 7%',
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+ "accountNumber": "1406",
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+ "accountName": "Abziehbare Vorsteuer 19 %",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "skrType": "SKR04"
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  },
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  {
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- accountNumber: '1571',
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- accountName: 'Vorsteuer 19%',
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- accountClass: 1,
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- accountType: 'asset',
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- skrType: 'SKR04',
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- description: 'Input VAT 19%',
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+ "accountNumber": "1407",
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+ "accountName": "Vorsteuer nach §13b UStG 19 %",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "skrType": "SKR04"
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  },
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  {
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- accountNumber: '1600',
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- accountName: 'Verbindlichkeiten aus Lieferungen und Leistungen',
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- accountClass: 1,
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- accountType: 'liability',
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- skrType: 'SKR04',
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- description: 'Trade payables',
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- isAutomaticAccount: true, // Automatikkonto - cannot be posted to directly, use creditor accounts (70000-99999)
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+ "accountNumber": "1433",
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+ "accountName": "Bezahlte Einfuhrumsatzsteuer",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "skrType": "SKR04"
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  },
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  {
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- accountNumber: '1700',
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- accountName: 'Sonstige Verbindlichkeiten',
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- accountClass: 1,
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- accountType: 'liability',
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- skrType: 'SKR04',
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- description: 'Other liabilities',
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+ "accountNumber": "1460",
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+ "accountName": "Geldtransit",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "skrType": "SKR04"
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  },
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  {
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- accountNumber: '1770',
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- accountName: 'Umsatzsteuer 7%',
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- accountClass: 1,
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- accountType: 'liability',
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- skrType: 'SKR04',
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- description: 'VAT payable 7%',
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+ "accountNumber": "1600",
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+ "accountName": "Kasse",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "skrType": "SKR04"
220
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  },
221
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  {
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- accountNumber: '1771',
223
- accountName: 'Umsatzsteuer 19%',
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- accountClass: 1,
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- accountType: 'liability',
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- skrType: 'SKR04',
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- description: 'VAT payable 19%',
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+ "accountNumber": "1800",
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+ "accountName": "Bank",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "skrType": "SKR04"
228
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  },
229
139
  {
230
- accountNumber: '1800',
231
- accountName: 'Privatentnahmen',
232
- accountClass: 1,
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- accountType: 'equity',
234
- skrType: 'SKR04',
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- description: 'Private withdrawals',
140
+ "accountNumber": "1810",
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+ "accountName": "Bank 2",
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+ "accountClass": 1,
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+ "accountType": "asset",
144
+ "skrType": "SKR04"
236
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  },
237
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  {
238
- accountNumber: '1810',
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- accountName: 'Privateinlagen',
240
- accountClass: 1,
241
- accountType: 'equity',
242
- skrType: 'SKR04',
243
- description: 'Private deposits',
147
+ "accountNumber": "1900",
148
+ "accountName": "Aktive Rechnungsabgrenzung",
149
+ "accountClass": 1,
150
+ "accountType": "asset",
151
+ "skrType": "SKR04"
244
152
  },
245
153
  {
246
- accountNumber: '1900',
247
- accountName: 'Verrechnungskonto',
248
- accountClass: 1,
249
- accountType: 'asset',
250
- skrType: 'SKR04',
251
- description: 'Clearing account',
154
+ "accountNumber": "2100",
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+ "accountName": "Privatentnahmen allgemein",
156
+ "accountClass": 2,
157
+ "accountType": "equity",
158
+ "skrType": "SKR04"
252
159
  },
253
-
254
- // Class 2: Expenses (Aufwendungen) - Part 1
255
160
  {
256
- accountNumber: '2000',
257
- accountName: 'Roh-, Hilfs- und Betriebsstoffe',
258
- accountClass: 2,
259
- accountType: 'expense',
260
- skrType: 'SKR04',
261
- description: 'Raw materials and supplies',
161
+ "accountNumber": "2180",
162
+ "accountName": "Privateinlagen",
163
+ "accountClass": 2,
164
+ "accountType": "equity",
165
+ "skrType": "SKR04"
262
166
  },
263
167
  {
264
- accountNumber: '2100',
265
- accountName: 'Bezogene Waren',
266
- accountClass: 2,
267
- accountType: 'expense',
268
- skrType: 'SKR04',
269
- description: 'Purchased goods',
168
+ "accountNumber": "2900",
169
+ "accountName": "Gezeichnetes Kapital",
170
+ "accountClass": 2,
171
+ "accountType": "equity",
172
+ "skrType": "SKR04"
270
173
  },
271
174
  {
272
- accountNumber: '2200',
273
- accountName: 'Bezogene Leistungen',
274
- accountClass: 2,
275
- accountType: 'expense',
276
- skrType: 'SKR04',
277
- description: 'Purchased services',
175
+ "accountNumber": "2970",
176
+ "accountName": "Gewinnvortrag vor Verwendung",
177
+ "accountClass": 2,
178
+ "accountType": "equity",
179
+ "skrType": "SKR04"
278
180
  },
279
181
  {
280
- accountNumber: '2300',
281
- accountName: 'Löhne',
282
- accountClass: 2,
283
- accountType: 'expense',
284
- skrType: 'SKR04',
285
- description: 'Wages',
182
+ "accountNumber": "2978",
183
+ "accountName": "Verlustvortrag vor Verwendung",
184
+ "accountClass": 2,
185
+ "accountType": "equity",
186
+ "skrType": "SKR04"
286
187
  },
287
188
  {
288
- accountNumber: '2400',
289
- accountName: 'Gehälter',
290
- accountClass: 2,
291
- accountType: 'expense',
292
- skrType: 'SKR04',
293
- description: 'Salaries',
189
+ "accountNumber": "3000",
190
+ "accountName": "Rückstellungen für Pensionen",
191
+ "accountClass": 3,
192
+ "accountType": "liability",
193
+ "skrType": "SKR04"
294
194
  },
295
195
  {
296
- accountNumber: '2500',
297
- accountName: 'Soziale Abgaben',
298
- accountClass: 2,
299
- accountType: 'expense',
300
- skrType: 'SKR04',
301
- description: 'Social security contributions',
196
+ "accountNumber": "3020",
197
+ "accountName": "Steuerrückstellungen",
198
+ "accountClass": 3,
199
+ "accountType": "liability",
200
+ "skrType": "SKR04"
302
201
  },
303
202
  {
304
- accountNumber: '2600',
305
- accountName: 'Aufwendungen für Altersversorgung',
306
- accountClass: 2,
307
- accountType: 'expense',
308
- skrType: 'SKR04',
309
- description: 'Pension expenses',
203
+ "accountNumber": "3070",
204
+ "accountName": "Sonstige Rückstellungen",
205
+ "accountClass": 3,
206
+ "accountType": "liability",
207
+ "skrType": "SKR04"
310
208
  },
311
209
  {
312
- accountNumber: '2700',
313
- accountName: 'Abschreibungen auf immaterielle Vermögensgegenstände',
314
- accountClass: 2,
315
- accountType: 'expense',
316
- skrType: 'SKR04',
317
- description: 'Depreciation on intangible assets',
210
+ "accountNumber": "3150",
211
+ "accountName": "Verbindlichkeiten gegenüber Kreditinstituten",
212
+ "accountClass": 3,
213
+ "accountType": "liability",
214
+ "skrType": "SKR04"
318
215
  },
319
216
  {
320
- accountNumber: '2800',
321
- accountName: 'Abschreibungen auf Sachanlagen',
322
- accountClass: 2,
323
- accountType: 'expense',
324
- skrType: 'SKR04',
325
- description: 'Depreciation on fixed assets',
217
+ "accountNumber": "3290",
218
+ "accountName": "Durchlaufende Posten",
219
+ "accountClass": 3,
220
+ "accountType": "liability",
221
+ "skrType": "SKR04"
326
222
  },
327
223
  {
328
- accountNumber: '2900',
329
- accountName: 'Abschreibungen auf Finanzanlagen',
330
- accountClass: 2,
331
- accountType: 'expense',
332
- skrType: 'SKR04',
333
- description: 'Depreciation on financial assets',
334
- },
335
-
336
- // Class 3: Expenses (Aufwendungen) - Part 2
337
- {
338
- accountNumber: '3000',
339
- accountName: 'Raumkosten',
340
- accountClass: 3,
341
- accountType: 'expense',
342
- skrType: 'SKR04',
343
- description: 'Rent and lease',
224
+ "accountNumber": "3300",
225
+ "accountName": "Verbindlichkeiten aus Lieferungen und Leistungen (Sammelkonto)",
226
+ "accountClass": 3,
227
+ "accountType": "liability",
228
+ "skrType": "SKR04",
229
+ "isAutomaticAccount": true
344
230
  },
345
231
  {
346
- accountNumber: '3100',
347
- accountName: 'Sonstige Raumkosten',
348
- accountClass: 3,
349
- accountType: 'expense',
350
- skrType: 'SKR04',
351
- description: 'Other occupancy costs',
232
+ "accountNumber": "3500",
233
+ "accountName": "Sonstige Verbindlichkeiten",
234
+ "accountClass": 3,
235
+ "accountType": "liability",
236
+ "skrType": "SKR04"
352
237
  },
353
238
  {
354
- accountNumber: '3200',
355
- accountName: 'Instandhaltung',
356
- accountClass: 3,
357
- accountType: 'expense',
358
- skrType: 'SKR04',
359
- description: 'Maintenance',
239
+ "accountNumber": "3800",
240
+ "accountName": "Umsatzsteuer",
241
+ "accountClass": 3,
242
+ "accountType": "liability",
243
+ "skrType": "SKR04"
360
244
  },
361
245
  {
362
- accountNumber: '3300',
363
- accountName: 'Fahrzeugkosten',
364
- accountClass: 3,
365
- accountType: 'expense',
366
- skrType: 'SKR04',
367
- description: 'Vehicle expenses',
246
+ "accountNumber": "3801",
247
+ "accountName": "Umsatzsteuer 7 %",
248
+ "accountClass": 3,
249
+ "accountType": "liability",
250
+ "skrType": "SKR04"
368
251
  },
369
252
  {
370
- accountNumber: '3400',
371
- accountName: 'Werbe- und Reisekosten',
372
- accountClass: 3,
373
- accountType: 'expense',
374
- skrType: 'SKR04',
375
- description: 'Marketing and travel',
253
+ "accountNumber": "3804",
254
+ "accountName": "Umsatzsteuer aus innergemeinschaftlichem Erwerb 19 %",
255
+ "accountClass": 3,
256
+ "accountType": "liability",
257
+ "skrType": "SKR04"
376
258
  },
377
259
  {
378
- accountNumber: '3500',
379
- accountName: 'Bewirtungskosten',
380
- accountClass: 3,
381
- accountType: 'expense',
382
- skrType: 'SKR04',
383
- description: 'Entertainment expenses',
260
+ "accountNumber": "3806",
261
+ "accountName": "Umsatzsteuer 19 %",
262
+ "accountClass": 3,
263
+ "accountType": "liability",
264
+ "skrType": "SKR04"
384
265
  },
385
266
  {
386
- accountNumber: '3600',
387
- accountName: 'Versicherungen',
388
- accountClass: 3,
389
- accountType: 'expense',
390
- skrType: 'SKR04',
391
- description: 'Insurance',
267
+ "accountNumber": "3837",
268
+ "accountName": "Umsatzsteuer nach §13b UStG 19 %",
269
+ "accountClass": 3,
270
+ "accountType": "liability",
271
+ "skrType": "SKR04"
392
272
  },
393
273
  {
394
- accountNumber: '3700',
395
- accountName: 'Beiträge und Gebühren',
396
- accountClass: 3,
397
- accountType: 'expense',
398
- skrType: 'SKR04',
399
- description: 'Fees and subscriptions',
274
+ "accountNumber": "3900",
275
+ "accountName": "Passive Rechnungsabgrenzung",
276
+ "accountClass": 3,
277
+ "accountType": "liability",
278
+ "skrType": "SKR04"
400
279
  },
401
280
  {
402
- accountNumber: '3800',
403
- accountName: 'Büromaterial',
404
- accountClass: 3,
405
- accountType: 'expense',
406
- skrType: 'SKR04',
407
- description: 'Office supplies',
281
+ "accountNumber": "4120",
282
+ "accountName": "Steuerfreie Umsätze §4 Nr. 1a UStG",
283
+ "accountClass": 4,
284
+ "accountType": "revenue",
285
+ "skrType": "SKR04"
408
286
  },
409
287
  {
410
- accountNumber: '3900',
411
- accountName: 'Sonstige Aufwendungen',
412
- accountClass: 3,
413
- accountType: 'expense',
414
- skrType: 'SKR04',
415
- description: 'Other expenses',
288
+ "accountNumber": "4125",
289
+ "accountName": "Steuerfreie innergemeinschaftliche Lieferungen §4 Nr. 1b UStG",
290
+ "accountClass": 4,
291
+ "accountType": "revenue",
292
+ "skrType": "SKR04"
416
293
  },
417
-
418
- // Class 4: Revenues (Erträge) - Part 1
419
- {
420
- accountNumber: '4000',
421
- accountName: 'Umsatzerlöse',
422
- accountClass: 4,
423
- accountType: 'revenue',
424
- skrType: 'SKR04',
425
- description: 'Sales revenue',
426
- vatRate: 19,
427
- },
428
- {
429
- accountNumber: '4100',
430
- accountName: 'steuerfreie Umsätze',
431
- accountClass: 4,
432
- accountType: 'revenue',
433
- skrType: 'SKR04',
434
- description: 'Tax-free sales',
435
- },
436
- {
437
- accountNumber: '4200',
438
- accountName: 'Erlöse 7% USt',
439
- accountClass: 4,
440
- accountType: 'revenue',
441
- skrType: 'SKR04',
442
- description: 'Revenue 7% VAT',
443
- vatRate: 7,
444
- },
445
- {
446
- accountNumber: '4300',
447
- accountName: 'Erlöse 19% USt',
448
- accountClass: 4,
449
- accountType: 'revenue',
450
- skrType: 'SKR04',
451
- description: 'Revenue 19% VAT',
452
- vatRate: 19,
453
- },
454
- {
455
- accountNumber: '4400',
456
- accountName: 'Erlöse innergemeinschaftliche Lieferungen',
457
- accountClass: 4,
458
- accountType: 'revenue',
459
- skrType: 'SKR04',
460
- description: 'EU sales',
461
- },
462
- {
463
- accountNumber: '4500',
464
- accountName: 'Erlöse Export',
465
- accountClass: 4,
466
- accountType: 'revenue',
467
- skrType: 'SKR04',
468
- description: 'Export sales',
469
- },
470
- {
471
- accountNumber: '4600',
472
- accountName: 'Bestandsveränderungen',
473
- accountClass: 4,
474
- accountType: 'revenue',
475
- skrType: 'SKR04',
476
- description: 'Inventory changes',
477
- },
478
- {
479
- accountNumber: '4700',
480
- accountName: 'Aktivierte Eigenleistungen',
481
- accountClass: 4,
482
- accountType: 'revenue',
483
- skrType: 'SKR04',
484
- description: 'Capitalized own work',
485
- },
486
- {
487
- accountNumber: '4800',
488
- accountName: 'Sonstige betriebliche Erträge',
489
- accountClass: 4,
490
- accountType: 'revenue',
491
- skrType: 'SKR04',
492
- description: 'Other operating income',
493
- },
494
- {
495
- accountNumber: '4900',
496
- accountName: 'Erträge aus Beteiligungen',
497
- accountClass: 4,
498
- accountType: 'revenue',
499
- skrType: 'SKR04',
500
- description: 'Investment income',
501
- },
502
-
503
- // Class 5: Revenues (Erträge) - Part 2
504
294
  {
505
- accountNumber: '5000',
506
- accountName: 'Zinserträge',
507
- accountClass: 5,
508
- accountType: 'revenue',
509
- skrType: 'SKR04',
510
- description: 'Interest income',
295
+ "accountNumber": "4300",
296
+ "accountName": "Erlöse 7 % USt",
297
+ "accountClass": 4,
298
+ "accountType": "revenue",
299
+ "skrType": "SKR04"
511
300
  },
512
301
  {
513
- accountNumber: '5100',
514
- accountName: 'Erträge aus Wertpapieren',
515
- accountClass: 5,
516
- accountType: 'revenue',
517
- skrType: 'SKR04',
518
- description: 'Securities income',
302
+ "accountNumber": "4337",
303
+ "accountName": "Erlöse aus Leistungen nach §13b UStG (Leistungsempfänger schuldet die Umsatzsteuer)",
304
+ "accountClass": 4,
305
+ "accountType": "revenue",
306
+ "skrType": "SKR04"
519
307
  },
520
308
  {
521
- accountNumber: '5200',
522
- accountName: 'Erträge aus Anlagenabgängen',
523
- accountClass: 5,
524
- accountType: 'revenue',
525
- skrType: 'SKR04',
526
- description: 'Gains from asset disposals',
309
+ "accountNumber": "4400",
310
+ "accountName": "Erlöse 19 % USt",
311
+ "accountClass": 4,
312
+ "accountType": "revenue",
313
+ "skrType": "SKR04"
527
314
  },
528
315
  {
529
- accountNumber: '5300',
530
- accountName: 'Währungsgewinne',
531
- accountClass: 5,
532
- accountType: 'revenue',
533
- skrType: 'SKR04',
534
- description: 'Currency gains',
316
+ "accountNumber": "4731",
317
+ "accountName": "Gewährte Skonti 7 % USt",
318
+ "accountClass": 4,
319
+ "accountType": "revenue",
320
+ "skrType": "SKR04"
535
321
  },
536
322
  {
537
- accountNumber: '5400',
538
- accountName: 'Erträge aus der Auflösung von Rückstellungen',
539
- accountClass: 5,
540
- accountType: 'revenue',
541
- skrType: 'SKR04',
542
- description: 'Income from provision releases',
323
+ "accountNumber": "4736",
324
+ "accountName": "Gewährte Skonti 19 % USt",
325
+ "accountClass": 4,
326
+ "accountType": "revenue",
327
+ "skrType": "SKR04"
543
328
  },
544
329
  {
545
- accountNumber: '5500',
546
- accountName: 'Periodenfremde Erträge',
547
- accountClass: 5,
548
- accountType: 'revenue',
549
- skrType: 'SKR04',
550
- description: 'Prior period income',
330
+ "accountNumber": "4830",
331
+ "accountName": "Sonstige betriebliche Erträge",
332
+ "accountClass": 4,
333
+ "accountType": "revenue",
334
+ "skrType": "SKR04"
551
335
  },
552
336
  {
553
- accountNumber: '5600',
554
- accountName: 'Außerordentliche Erträge',
555
- accountClass: 5,
556
- accountType: 'revenue',
557
- skrType: 'SKR04',
558
- description: 'Extraordinary income',
337
+ "accountNumber": "4840",
338
+ "accountName": "Erträge aus Kursdifferenzen",
339
+ "accountClass": 4,
340
+ "accountType": "revenue",
341
+ "skrType": "SKR04"
559
342
  },
560
343
  {
561
- accountNumber: '5700',
562
- accountName: 'Verwendung von Rücklagen',
563
- accountClass: 5,
564
- accountType: 'revenue',
565
- skrType: 'SKR04',
566
- description: 'Use of reserves',
344
+ "accountNumber": "5200",
345
+ "accountName": "Wareneingang",
346
+ "accountClass": 5,
347
+ "accountType": "expense",
348
+ "skrType": "SKR04"
567
349
  },
568
350
  {
569
- accountNumber: '5800',
570
- accountName: 'Gewinne aus Unternehmensverträgen',
571
- accountClass: 5,
572
- accountType: 'revenue',
573
- skrType: 'SKR04',
574
- description: 'Profits from company agreements',
351
+ "accountNumber": "5300",
352
+ "accountName": "Wareneingang 7 % Vorsteuer",
353
+ "accountClass": 5,
354
+ "accountType": "expense",
355
+ "skrType": "SKR04"
575
356
  },
576
357
  {
577
- accountNumber: '5900',
578
- accountName: 'Sonstige Erträge',
579
- accountClass: 5,
580
- accountType: 'revenue',
581
- skrType: 'SKR04',
582
- description: 'Other income',
358
+ "accountNumber": "5400",
359
+ "accountName": "Wareneingang 19 % Vorsteuer",
360
+ "accountClass": 5,
361
+ "accountType": "expense",
362
+ "skrType": "SKR04"
583
363
  },
584
-
585
- // Class 6: Special Accounts (Sonderkonten)
586
364
  {
587
- accountNumber: '6000',
588
- accountName: 'Betriebssteuern',
589
- accountClass: 6,
590
- accountType: 'expense',
591
- skrType: 'SKR04',
592
- description: 'Operating taxes',
365
+ "accountNumber": "5731",
366
+ "accountName": "Erhaltene Skonti 7 % Vorsteuer",
367
+ "accountClass": 5,
368
+ "accountType": "expense",
369
+ "skrType": "SKR04"
593
370
  },
594
371
  {
595
- accountNumber: '6100',
596
- accountName: 'Vermögensteuer',
597
- accountClass: 6,
598
- accountType: 'expense',
599
- skrType: 'SKR04',
600
- description: 'Wealth tax',
372
+ "accountNumber": "5736",
373
+ "accountName": "Erhaltene Skonti 19 % Vorsteuer",
374
+ "accountClass": 5,
375
+ "accountType": "expense",
376
+ "skrType": "SKR04"
601
377
  },
602
378
  {
603
- accountNumber: '6200',
604
- accountName: 'Körperschaftsteuer',
605
- accountClass: 6,
606
- accountType: 'expense',
607
- skrType: 'SKR04',
608
- description: 'Corporate tax',
379
+ "accountNumber": "5800",
380
+ "accountName": "Bezugsnebenkosten",
381
+ "accountClass": 5,
382
+ "accountType": "expense",
383
+ "skrType": "SKR04"
609
384
  },
610
385
  {
611
- accountNumber: '6300',
612
- accountName: 'Einkommensteuer',
613
- accountClass: 6,
614
- accountType: 'expense',
615
- skrType: 'SKR04',
616
- description: 'Income tax',
386
+ "accountNumber": "5900",
387
+ "accountName": "Fremdleistungen",
388
+ "accountClass": 5,
389
+ "accountType": "expense",
390
+ "skrType": "SKR04"
617
391
  },
618
392
  {
619
- accountNumber: '6400',
620
- accountName: 'Gewerbesteuer',
621
- accountClass: 6,
622
- accountType: 'expense',
623
- skrType: 'SKR04',
624
- description: 'Trade tax',
393
+ "accountNumber": "6000",
394
+ "accountName": "Löhne und Gehälter",
395
+ "accountClass": 6,
396
+ "accountType": "expense",
397
+ "skrType": "SKR04"
625
398
  },
626
399
  {
627
- accountNumber: '6500',
628
- accountName: 'Sonstige Steuern',
629
- accountClass: 6,
630
- accountType: 'expense',
631
- skrType: 'SKR04',
632
- description: 'Other taxes',
400
+ "accountNumber": "6020",
401
+ "accountName": "Gehälter",
402
+ "accountClass": 6,
403
+ "accountType": "expense",
404
+ "skrType": "SKR04"
633
405
  },
634
406
  {
635
- accountNumber: '6600',
636
- accountName: 'Zinsaufwendungen',
637
- accountClass: 6,
638
- accountType: 'expense',
639
- skrType: 'SKR04',
640
- description: 'Interest expense',
407
+ "accountNumber": "6100",
408
+ "accountName": "Soziale Abgaben und Aufwendungen für Altersversorgung",
409
+ "accountClass": 6,
410
+ "accountType": "expense",
411
+ "skrType": "SKR04"
641
412
  },
642
413
  {
643
- accountNumber: '6700',
644
- accountName: 'Währungsverluste',
645
- accountClass: 6,
646
- accountType: 'expense',
647
- skrType: 'SKR04',
648
- description: 'Currency losses',
414
+ "accountNumber": "6200",
415
+ "accountName": "Abschreibungen auf immaterielle Vermögensgegenstände",
416
+ "accountClass": 6,
417
+ "accountType": "expense",
418
+ "skrType": "SKR04"
649
419
  },
650
420
  {
651
- accountNumber: '6800',
652
- accountName: 'Außerordentliche Aufwendungen',
653
- accountClass: 6,
654
- accountType: 'expense',
655
- skrType: 'SKR04',
656
- description: 'Extraordinary expenses',
421
+ "accountNumber": "6220",
422
+ "accountName": "Abschreibungen auf Sachanlagen",
423
+ "accountClass": 6,
424
+ "accountType": "expense",
425
+ "skrType": "SKR04"
657
426
  },
658
427
  {
659
- accountNumber: '6900',
660
- accountName: 'Verluste aus Unternehmensverträgen',
661
- accountClass: 6,
662
- accountType: 'expense',
663
- skrType: 'SKR04',
664
- description: 'Losses from company agreements',
428
+ "accountNumber": "6300",
429
+ "accountName": "Sonstige betriebliche Aufwendungen",
430
+ "accountClass": 6,
431
+ "accountType": "expense",
432
+ "skrType": "SKR04"
665
433
  },
666
-
667
- // Class 7: Cost Accounting (Kosten- und Leistungsrechnung)
668
434
  {
669
- accountNumber: '7000',
670
- accountName: 'Kostenstellenrechnung',
671
- accountClass: 7,
672
- accountType: 'expense',
673
- skrType: 'SKR04',
674
- description: 'Cost center accounting',
435
+ "accountNumber": "6310",
436
+ "accountName": "Miete",
437
+ "accountClass": 6,
438
+ "accountType": "expense",
439
+ "skrType": "SKR04"
675
440
  },
676
441
  {
677
- accountNumber: '7100',
678
- accountName: 'Kostenträgerrechnung',
679
- accountClass: 7,
680
- accountType: 'expense',
681
- skrType: 'SKR04',
682
- description: 'Cost object accounting',
442
+ "accountNumber": "6400",
443
+ "accountName": "Versicherungen",
444
+ "accountClass": 6,
445
+ "accountType": "expense",
446
+ "skrType": "SKR04"
683
447
  },
684
448
  {
685
- accountNumber: '7200',
686
- accountName: 'Kostenartenrechnung',
687
- accountClass: 7,
688
- accountType: 'expense',
689
- skrType: 'SKR04',
690
- description: 'Cost type accounting',
449
+ "accountNumber": "6500",
450
+ "accountName": "Fahrzeugkosten",
451
+ "accountClass": 6,
452
+ "accountType": "expense",
453
+ "skrType": "SKR04"
691
454
  },
692
455
  {
693
- accountNumber: '7300',
694
- accountName: 'Kalkulatorische Kosten',
695
- accountClass: 7,
696
- accountType: 'expense',
697
- skrType: 'SKR04',
698
- description: 'Imputed costs',
456
+ "accountNumber": "6600",
457
+ "accountName": "Werbekosten",
458
+ "accountClass": 6,
459
+ "accountType": "expense",
460
+ "skrType": "SKR04"
699
461
  },
700
462
  {
701
- accountNumber: '7400',
702
- accountName: 'Kalkulatorische Abschreibungen',
703
- accountClass: 7,
704
- accountType: 'expense',
705
- skrType: 'SKR04',
706
- description: 'Imputed depreciation',
463
+ "accountNumber": "6800",
464
+ "accountName": "Porto",
465
+ "accountClass": 6,
466
+ "accountType": "expense",
467
+ "skrType": "SKR04"
707
468
  },
708
469
  {
709
- accountNumber: '7500',
710
- accountName: 'Kalkulatorische Zinsen',
711
- accountClass: 7,
712
- accountType: 'expense',
713
- skrType: 'SKR04',
714
- description: 'Imputed interest',
470
+ "accountNumber": "6805",
471
+ "accountName": "Telefon",
472
+ "accountClass": 6,
473
+ "accountType": "expense",
474
+ "skrType": "SKR04"
715
475
  },
716
476
  {
717
- accountNumber: '7600',
718
- accountName: 'Kalkulatorischer Unternehmerlohn',
719
- accountClass: 7,
720
- accountType: 'expense',
721
- skrType: 'SKR04',
722
- description: 'Imputed entrepreneur salary',
477
+ "accountNumber": "6815",
478
+ "accountName": "Bürobedarf",
479
+ "accountClass": 6,
480
+ "accountType": "expense",
481
+ "skrType": "SKR04"
723
482
  },
724
483
  {
725
- accountNumber: '7700',
726
- accountName: 'Kalkulatorische Miete',
727
- accountClass: 7,
728
- accountType: 'expense',
729
- skrType: 'SKR04',
730
- description: 'Imputed rent',
484
+ "accountNumber": "6825",
485
+ "accountName": "Rechts- und Beratungskosten",
486
+ "accountClass": 6,
487
+ "accountType": "expense",
488
+ "skrType": "SKR04"
731
489
  },
732
490
  {
733
- accountNumber: '7800',
734
- accountName: 'Verrechnete Kosten',
735
- accountClass: 7,
736
- accountType: 'expense',
737
- skrType: 'SKR04',
738
- description: 'Allocated costs',
491
+ "accountNumber": "6855",
492
+ "accountName": "Nebenkosten des Geldverkehrs",
493
+ "accountClass": 6,
494
+ "accountType": "expense",
495
+ "skrType": "SKR04"
739
496
  },
740
497
  {
741
- accountNumber: '7900',
742
- accountName: 'Verrechnete Leistungen',
743
- accountClass: 7,
744
- accountType: 'revenue',
745
- skrType: 'SKR04',
746
- description: 'Allocated services',
498
+ "accountNumber": "6880",
499
+ "accountName": "Aufwendungen aus Kursdifferenzen",
500
+ "accountClass": 6,
501
+ "accountType": "expense",
502
+ "skrType": "SKR04"
747
503
  },
748
-
749
- // Class 8: Free for Use (Zur freien Verfügung)
750
504
  {
751
- accountNumber: '8000',
752
- accountName: 'frei',
753
- accountClass: 8,
754
- accountType: 'equity',
755
- skrType: 'SKR04',
756
- description: 'Available for custom use',
505
+ "accountNumber": "7100",
506
+ "accountName": "Sonstige Zinsen und ähnliche Erträge",
507
+ "accountClass": 7,
508
+ "accountType": "revenue",
509
+ "skrType": "SKR04"
757
510
  },
758
511
  {
759
- accountNumber: '8100',
760
- accountName: 'frei',
761
- accountClass: 8,
762
- accountType: 'equity',
763
- skrType: 'SKR04',
764
- description: 'Available for custom use',
512
+ "accountNumber": "7300",
513
+ "accountName": "Zinsen und ähnliche Aufwendungen",
514
+ "accountClass": 7,
515
+ "accountType": "expense",
516
+ "skrType": "SKR04"
765
517
  },
766
518
  {
767
- accountNumber: '8200',
768
- accountName: 'frei',
769
- accountClass: 8,
770
- accountType: 'equity',
771
- skrType: 'SKR04',
772
- description: 'Available for custom use',
519
+ "accountNumber": "9000",
520
+ "accountName": "Saldenvorträge Sachkonten",
521
+ "accountClass": 9,
522
+ "accountType": "equity",
523
+ "skrType": "SKR04"
773
524
  },
774
525
  {
775
- accountNumber: '8300',
776
- accountName: 'frei',
777
- accountClass: 8,
778
- accountType: 'equity',
779
- skrType: 'SKR04',
780
- description: 'Available for custom use',
526
+ "accountNumber": "9008",
527
+ "accountName": "Saldenvorträge Debitoren",
528
+ "accountClass": 9,
529
+ "accountType": "asset",
530
+ "skrType": "SKR04"
781
531
  },
782
532
  {
783
- accountNumber: '8400',
784
- accountName: 'frei',
785
- accountClass: 8,
786
- accountType: 'equity',
787
- skrType: 'SKR04',
788
- description: 'Available for custom use',
533
+ "accountNumber": "9009",
534
+ "accountName": "Saldenvorträge Kreditoren",
535
+ "accountClass": 9,
536
+ "accountType": "liability",
537
+ "skrType": "SKR04"
789
538
  },
790
539
  {
791
- accountNumber: '8500',
792
- accountName: 'frei',
793
- accountClass: 8,
794
- accountType: 'equity',
795
- skrType: 'SKR04',
796
- description: 'Available for custom use',
540
+ "accountNumber": "9400",
541
+ "accountName": "Gewinn- und Verlustkonto (Abschluss)",
542
+ "accountClass": 9,
543
+ "accountType": "equity",
544
+ "skrType": "SKR04"
797
545
  },
798
546
  {
799
- accountNumber: '8600',
800
- accountName: 'frei',
801
- accountClass: 8,
802
- accountType: 'equity',
803
- skrType: 'SKR04',
804
- description: 'Available for custom use',
805
- },
806
- {
807
- accountNumber: '8700',
808
- accountName: 'frei',
809
- accountClass: 8,
810
- accountType: 'equity',
811
- skrType: 'SKR04',
812
- description: 'Available for custom use',
813
- },
814
- {
815
- accountNumber: '8800',
816
- accountName: 'frei',
817
- accountClass: 8,
818
- accountType: 'equity',
819
- skrType: 'SKR04',
820
- description: 'Available for custom use',
821
- },
822
- {
823
- accountNumber: '8900',
824
- accountName: 'frei',
825
- accountClass: 8,
826
- accountType: 'equity',
827
- skrType: 'SKR04',
828
- description: 'Available for custom use',
829
- },
830
-
831
- // Class 9: Equity and Closing Accounts (Eigenkapital und Abschlusskonten)
832
- {
833
- accountNumber: '9000',
834
- accountName: 'Eigenkapital',
835
- accountClass: 9,
836
- accountType: 'equity',
837
- skrType: 'SKR04',
838
- description: 'Equity capital',
839
- },
840
- {
841
- accountNumber: '9100',
842
- accountName: 'Gezeichnetes Kapital',
843
- accountClass: 9,
844
- accountType: 'equity',
845
- skrType: 'SKR04',
846
- description: 'Subscribed capital',
847
- },
848
- {
849
- accountNumber: '9200',
850
- accountName: 'Kapitalrücklage',
851
- accountClass: 9,
852
- accountType: 'equity',
853
- skrType: 'SKR04',
854
- description: 'Capital reserves',
855
- },
856
- {
857
- accountNumber: '9300',
858
- accountName: 'Gewinnrücklagen',
859
- accountClass: 9,
860
- accountType: 'equity',
861
- skrType: 'SKR04',
862
- description: 'Revenue reserves',
863
- },
864
- {
865
- accountNumber: '9400',
866
- accountName: 'Gewinnvortrag/Verlustvortrag',
867
- accountClass: 9,
868
- accountType: 'equity',
869
- skrType: 'SKR04',
870
- description: 'Profit/loss carried forward',
871
- },
872
- {
873
- accountNumber: '9500',
874
- accountName: 'Jahresüberschuss/Jahresfehlbetrag',
875
- accountClass: 9,
876
- accountType: 'equity',
877
- skrType: 'SKR04',
878
- description: 'Annual profit/loss',
879
- },
880
- {
881
- accountNumber: '9600',
882
- accountName: 'Rückstellungen',
883
- accountClass: 9,
884
- accountType: 'liability',
885
- skrType: 'SKR04',
886
- description: 'Provisions',
887
- },
888
- {
889
- accountNumber: '9700',
890
- accountName: 'Verbindlichkeiten',
891
- accountClass: 9,
892
- accountType: 'liability',
893
- skrType: 'SKR04',
894
- description: 'Liabilities',
895
- },
896
- {
897
- accountNumber: '9800',
898
- accountName: 'Rechnungsabgrenzungsposten',
899
- accountClass: 9,
900
- accountType: 'liability',
901
- skrType: 'SKR04',
902
- description: 'Accruals and deferrals',
903
- },
904
- {
905
- accountNumber: '9900',
906
- accountName: 'Statistische Konten',
907
- accountClass: 9,
908
- accountType: 'equity',
909
- skrType: 'SKR04',
910
- description: 'Statistical accounts',
911
- },
912
- ];
547
+ "accountNumber": "9998",
548
+ "accountName": "Statistisches Gegenkonto",
549
+ "accountClass": 9,
550
+ "accountType": "equity",
551
+ "skrType": "SKR04"
552
+ }
553
+ ] as IAccountData[];
913
554
 
914
- export const SKR04_ACCOUNT_CLASSES = {
915
- 0: 'Anlagekonten (Fixed Assets)',
916
- 1: 'Finanz- und Umlaufvermögen (Financial and Current Assets)',
917
- 2: 'Aufwendungen Teil 1 (Expenses Part 1)',
918
- 3: 'Aufwendungen Teil 2 (Expenses Part 2)',
919
- 4: 'Erträge Teil 1 (Revenues Part 1)',
920
- 5: 'Erträge Teil 2 (Revenues Part 2)',
921
- 6: 'Sonderkonten (Special Accounts)',
922
- 7: 'Kosten- und Leistungsrechnung (Cost Accounting)',
923
- 8: 'Zur freien Verfügung (Free for Use)',
924
- 9: 'Eigenkapital und Abschlusskonten (Equity and Closing Accounts)',
555
+ export const SKR04_ACCOUNT_CLASSES: Record<number, string> = {
556
+ "0": "Anlagevermögen",
557
+ "1": "Umlaufvermögen",
558
+ "2": "Eigenkapital",
559
+ "3": "Fremdkapital",
560
+ "4": "Betriebliche Erträge",
561
+ "5": "Betriebliche Aufwendungen (Material)",
562
+ "6": "Betriebliche Aufwendungen",
563
+ "7": "Weitere Erträge und Aufwendungen",
564
+ "8": "Frei",
565
+ "9": "Vortrags- und statistische Konten"
925
566
  };