@fin.cx/skr 2.0.1 → 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 +2 -1
  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/skr03.data.ts CHANGED
@@ -1,903 +1,657 @@
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+ // GENERATED from @fin.cx/chartdata SKR03/2026 by tools/generate-chart-data.ts — do not edit.
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  import type { IAccountData } from './skr.types.js';
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3
 
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- /**
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- * SKR03 - Process Structure Principle (Prozessgliederungsprinzip)
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- * Organized by business process flow
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- */
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  export const SKR03_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: 'SKR03',
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- description: 'Start-up expenses',
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+ "accountNumber": "0027",
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+ "accountName": "EDV-Software",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "skrType": "SKR03"
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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: 'SKR03',
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- description: 'Concessions',
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+ "accountNumber": "0065",
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+ "accountName": "Unbebaute Grundstücke",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "skrType": "SKR03"
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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: 'SKR03',
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- description: 'Patents',
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+ "accountNumber": "0090",
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+ "accountName": "Geschäftsbauten",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "skrType": "SKR03"
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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: 'SKR03',
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- description: 'Licenses',
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+ "accountNumber": "0210",
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+ "accountName": "Maschinen",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "skrType": "SKR03"
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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: 'SKR03',
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- description: 'Goodwill',
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+ "accountNumber": "0320",
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+ "accountName": "Pkw",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "skrType": "SKR03"
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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: 'SKR03',
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- description: 'IT Software',
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+ "accountNumber": "0400",
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+ "accountName": "Betriebsausstattung",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "skrType": "SKR03"
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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: 'SKR03',
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- description: 'Land and property',
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+ "accountNumber": "0420",
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+ "accountName": "Büroeinrichtung",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "skrType": "SKR03"
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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: 'SKR03',
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- description: 'Buildings',
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+ "accountNumber": "0480",
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+ "accountName": "Geringwertige Wirtschaftsgüter",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "skrType": "SKR03"
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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: 'SKR03',
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- description: 'Machinery',
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+ "accountNumber": "0630",
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+ "accountName": "Verbindlichkeiten gegenüber Kreditinstituten (mittel-/langfristig)",
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+ "accountClass": 0,
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+ "accountType": "liability",
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+ "skrType": "SKR03"
80
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  },
81
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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: 'SKR03',
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- description: 'Vehicles',
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+ "accountNumber": "0840",
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+ "accountName": "Gewinnrücklagen",
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+ "accountClass": 0,
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+ "accountType": "equity",
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+ "skrType": "SKR03"
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  },
89
75
  {
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: 'SKR03',
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- description: 'Office equipment',
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+ "accountNumber": "0860",
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+ "accountName": "Gewinnvortrag vor Verwendung",
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+ "accountClass": 0,
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+ "accountType": "equity",
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+ "skrType": "SKR03"
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  },
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  {
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- accountNumber: '0600',
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- accountName: 'Geleistete Anzahlungen',
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- accountClass: 0,
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- accountType: 'asset',
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- skrType: 'SKR03',
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- description: 'Prepayments on fixed assets',
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+ "accountNumber": "0868",
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+ "accountName": "Verlustvortrag vor Verwendung",
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+ "accountClass": 0,
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+ "accountType": "equity",
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+ "skrType": "SKR03"
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  },
105
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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',
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- skrType: 'SKR03',
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- description: 'Financial assets',
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- },
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-
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- // Class 1: Current Assets (Umlaufvermögen)
115
- {
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- accountNumber: '1000',
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- accountName: 'Kasse',
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- accountClass: 1,
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- accountType: 'asset',
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- skrType: 'SKR03',
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- description: 'Cash on hand',
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+ "accountNumber": "0880",
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+ "accountName": "Gezeichnetes Kapital",
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+ "accountClass": 0,
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+ "accountType": "equity",
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+ "skrType": "SKR03"
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  },
123
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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: 'SKR03',
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- description: 'Postal bank account',
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+ "accountNumber": "0950",
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+ "accountName": "Rückstellungen für Pensionen",
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+ "accountClass": 0,
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+ "accountType": "liability",
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+ "skrType": "SKR03"
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  },
131
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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: 'SKR03',
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- description: 'Bank account',
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+ "accountNumber": "0955",
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+ "accountName": "Steuerrückstellungen",
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+ "accountClass": 0,
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+ "accountType": "liability",
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+ "skrType": "SKR03"
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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: 'SKR03',
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- description: 'Savings bank',
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+ "accountNumber": "0970",
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+ "accountName": "Sonstige Rückstellungen",
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+ "accountClass": 0,
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+ "accountType": "liability",
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+ "skrType": "SKR03"
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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: 'SKR03',
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- description: 'Securities',
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+ "accountNumber": "0980",
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+ "accountName": "Aktive Rechnungsabgrenzung",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "skrType": "SKR03"
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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: 'SKR03',
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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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+ "accountNumber": "0990",
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+ "accountName": "Passive Rechnungsabgrenzung",
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+ "accountClass": 0,
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+ "accountType": "liability",
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+ "skrType": "SKR03"
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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: 'SKR03',
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- description: 'Other assets',
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+ "accountNumber": "1000",
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+ "accountName": "Kasse",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "skrType": "SKR03"
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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: 'SKR03',
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- description: 'Input VAT',
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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": "SKR03"
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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: 'SKR03',
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- description: 'Input VAT 7%',
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+ "accountNumber": "1210",
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+ "accountName": "Bank 2",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "skrType": "SKR03"
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  },
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  {
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- accountNumber: '1571',
190
- accountName: 'Vorsteuer 19%',
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- accountClass: 1,
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- accountType: 'asset',
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- skrType: 'SKR03',
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- description: 'Input VAT 19%',
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+ "accountNumber": "1360",
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+ "accountName": "Geldtransit",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "skrType": "SKR03"
195
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  },
196
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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: 'SKR03',
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- description: 'Trade payables',
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- isAutomaticAccount: true, // Automatikkonto - cannot be posted to directly, use creditor accounts (70000-99999)
160
+ "accountNumber": "1400",
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+ "accountName": "Forderungen aus Lieferungen und Leistungen (Sammelkonto)",
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+ "accountClass": 1,
163
+ "accountType": "asset",
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+ "skrType": "SKR03",
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+ "isAutomaticAccount": true
204
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  },
205
167
  {
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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',
210
- skrType: 'SKR03',
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- description: 'Other liabilities',
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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": "SKR03"
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  },
213
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  {
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- accountNumber: '1770',
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- accountName: 'Umsatzsteuer 7%',
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- accountClass: 1,
217
- accountType: 'liability',
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- skrType: 'SKR03',
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- description: 'VAT payable 7%',
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+ "accountNumber": "1570",
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+ "accountName": "Anrechenbare Vorsteuer",
177
+ "accountClass": 1,
178
+ "accountType": "asset",
179
+ "skrType": "SKR03"
220
180
  },
221
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  {
222
- accountNumber: '1771',
223
- accountName: 'Umsatzsteuer 19%',
224
- accountClass: 1,
225
- accountType: 'liability',
226
- skrType: 'SKR03',
227
- description: 'VAT payable 19%',
182
+ "accountNumber": "1571",
183
+ "accountName": "Abziehbare Vorsteuer 7 %",
184
+ "accountClass": 1,
185
+ "accountType": "asset",
186
+ "skrType": "SKR03"
228
187
  },
229
188
  {
230
- accountNumber: '1800',
231
- accountName: 'Privatentnahmen',
232
- accountClass: 1,
233
- accountType: 'equity',
234
- skrType: 'SKR03',
235
- description: 'Private withdrawals',
189
+ "accountNumber": "1574",
190
+ "accountName": "Vorsteuer aus innergemeinschaftlichem Erwerb 19 %",
191
+ "accountClass": 1,
192
+ "accountType": "asset",
193
+ "skrType": "SKR03"
236
194
  },
237
195
  {
238
- accountNumber: '1810',
239
- accountName: 'Privateinlagen',
240
- accountClass: 1,
241
- accountType: 'equity',
242
- skrType: 'SKR03',
243
- description: 'Private deposits',
196
+ "accountNumber": "1576",
197
+ "accountName": "Abziehbare Vorsteuer 19 %",
198
+ "accountClass": 1,
199
+ "accountType": "asset",
200
+ "skrType": "SKR03"
244
201
  },
245
202
  {
246
- accountNumber: '1900',
247
- accountName: 'Verrechnungskonto',
248
- accountClass: 1,
249
- accountType: 'asset',
250
- skrType: 'SKR03',
251
- description: 'Clearing account',
203
+ "accountNumber": "1577",
204
+ "accountName": "Vorsteuer nach §13b UStG 19 %",
205
+ "accountClass": 1,
206
+ "accountType": "asset",
207
+ "skrType": "SKR03"
252
208
  },
253
-
254
- // Class 2: Equity (Eigenkapital)
255
209
  {
256
- accountNumber: '2000',
257
- accountName: 'Eigenkapital',
258
- accountClass: 2,
259
- accountType: 'equity',
260
- skrType: 'SKR03',
261
- description: 'Equity capital',
210
+ "accountNumber": "1588",
211
+ "accountName": "Bezahlte Einfuhrumsatzsteuer",
212
+ "accountClass": 1,
213
+ "accountType": "asset",
214
+ "skrType": "SKR03"
262
215
  },
263
216
  {
264
- accountNumber: '2100',
265
- accountName: 'Gezeichnetes Kapital',
266
- accountClass: 2,
267
- accountType: 'equity',
268
- skrType: 'SKR03',
269
- description: 'Subscribed capital',
217
+ "accountNumber": "1590",
218
+ "accountName": "Durchlaufende Posten",
219
+ "accountClass": 1,
220
+ "accountType": "asset",
221
+ "skrType": "SKR03"
270
222
  },
271
223
  {
272
- accountNumber: '2200',
273
- accountName: 'Kapitalrücklage',
274
- accountClass: 2,
275
- accountType: 'equity',
276
- skrType: 'SKR03',
277
- description: 'Capital reserves',
224
+ "accountNumber": "1600",
225
+ "accountName": "Verbindlichkeiten aus Lieferungen und Leistungen (Sammelkonto)",
226
+ "accountClass": 1,
227
+ "accountType": "liability",
228
+ "skrType": "SKR03",
229
+ "isAutomaticAccount": true
278
230
  },
279
231
  {
280
- accountNumber: '2300',
281
- accountName: 'Gewinnrücklagen',
282
- accountClass: 2,
283
- accountType: 'equity',
284
- skrType: 'SKR03',
285
- description: 'Revenue reserves',
232
+ "accountNumber": "1700",
233
+ "accountName": "Sonstige Verbindlichkeiten",
234
+ "accountClass": 1,
235
+ "accountType": "liability",
236
+ "skrType": "SKR03"
286
237
  },
287
238
  {
288
- accountNumber: '2400',
289
- accountName: 'Gewinnvortrag',
290
- accountClass: 2,
291
- accountType: 'equity',
292
- skrType: 'SKR03',
293
- description: 'Profit carried forward',
239
+ "accountNumber": "1741",
240
+ "accountName": "Verbindlichkeiten aus Lohn- und Kirchensteuer",
241
+ "accountClass": 1,
242
+ "accountType": "liability",
243
+ "skrType": "SKR03"
294
244
  },
295
245
  {
296
- accountNumber: '2500',
297
- accountName: 'Verlustvortrag',
298
- accountClass: 2,
299
- accountType: 'equity',
300
- skrType: 'SKR03',
301
- description: 'Loss carried forward',
246
+ "accountNumber": "1742",
247
+ "accountName": "Verbindlichkeiten im Rahmen der sozialen Sicherheit",
248
+ "accountClass": 1,
249
+ "accountType": "liability",
250
+ "skrType": "SKR03"
302
251
  },
303
252
  {
304
- accountNumber: '2600',
305
- accountName: 'Jahresüberschuss',
306
- accountClass: 2,
307
- accountType: 'equity',
308
- skrType: 'SKR03',
309
- description: 'Annual surplus',
253
+ "accountNumber": "1770",
254
+ "accountName": "Umsatzsteuer",
255
+ "accountClass": 1,
256
+ "accountType": "liability",
257
+ "skrType": "SKR03"
310
258
  },
311
259
  {
312
- accountNumber: '2700',
313
- accountName: 'Jahresfehlbetrag',
314
- accountClass: 2,
315
- accountType: 'equity',
316
- skrType: 'SKR03',
317
- description: 'Annual deficit',
260
+ "accountNumber": "1771",
261
+ "accountName": "Umsatzsteuer 7 %",
262
+ "accountClass": 1,
263
+ "accountType": "liability",
264
+ "skrType": "SKR03"
318
265
  },
319
266
  {
320
- accountNumber: '2900',
321
- accountName: 'Sonderposten mit Rücklageanteil',
322
- accountClass: 2,
323
- accountType: 'equity',
324
- skrType: 'SKR03',
325
- description: 'Special items with reserve portion',
267
+ "accountNumber": "1776",
268
+ "accountName": "Umsatzsteuer 19 %",
269
+ "accountClass": 1,
270
+ "accountType": "liability",
271
+ "skrType": "SKR03"
326
272
  },
327
-
328
- // Class 3: Provisions and Liabilities (Rückstellungen und Verbindlichkeiten)
329
273
  {
330
- accountNumber: '3000',
331
- accountName: 'Rückstellungen für Pensionen',
332
- accountClass: 3,
333
- accountType: 'liability',
334
- skrType: 'SKR03',
335
- description: 'Pension provisions',
274
+ "accountNumber": "1784",
275
+ "accountName": "Umsatzsteuer aus innergemeinschaftlichem Erwerb 19 %",
276
+ "accountClass": 1,
277
+ "accountType": "liability",
278
+ "skrType": "SKR03"
336
279
  },
337
280
  {
338
- accountNumber: '3100',
339
- accountName: 'Steuerrückstellungen',
340
- accountClass: 3,
341
- accountType: 'liability',
342
- skrType: 'SKR03',
343
- description: 'Tax provisions',
281
+ "accountNumber": "1787",
282
+ "accountName": "Umsatzsteuer nach §13b UStG 19 %",
283
+ "accountClass": 1,
284
+ "accountType": "liability",
285
+ "skrType": "SKR03"
344
286
  },
345
287
  {
346
- accountNumber: '3200',
347
- accountName: 'Sonstige Rückstellungen',
348
- accountClass: 3,
349
- accountType: 'liability',
350
- skrType: 'SKR03',
351
- description: 'Other provisions',
288
+ "accountNumber": "1800",
289
+ "accountName": "Privatentnahmen allgemein",
290
+ "accountClass": 1,
291
+ "accountType": "equity",
292
+ "skrType": "SKR03"
352
293
  },
353
294
  {
354
- accountNumber: '3300',
355
- accountName: 'Verbindlichkeiten gegenüber Kreditinstituten',
356
- accountClass: 3,
357
- accountType: 'liability',
358
- skrType: 'SKR03',
359
- description: 'Bank loans',
295
+ "accountNumber": "1890",
296
+ "accountName": "Privateinlagen",
297
+ "accountClass": 1,
298
+ "accountType": "equity",
299
+ "skrType": "SKR03"
360
300
  },
361
301
  {
362
- accountNumber: '3400',
363
- accountName: 'Erhaltene Anzahlungen',
364
- accountClass: 3,
365
- accountType: 'liability',
366
- skrType: 'SKR03',
367
- description: 'Advance payments received',
302
+ "accountNumber": "2100",
303
+ "accountName": "Zinsen und ähnliche Aufwendungen",
304
+ "accountClass": 2,
305
+ "accountType": "expense",
306
+ "skrType": "SKR03"
368
307
  },
369
308
  {
370
- accountNumber: '3500',
371
- accountName: 'Verbindlichkeiten aus Steuern',
372
- accountClass: 3,
373
- accountType: 'liability',
374
- skrType: 'SKR03',
375
- description: 'Tax liabilities',
309
+ "accountNumber": "2150",
310
+ "accountName": "Aufwendungen aus Kursdifferenzen",
311
+ "accountClass": 2,
312
+ "accountType": "expense",
313
+ "skrType": "SKR03"
376
314
  },
377
315
  {
378
- accountNumber: '3600',
379
- accountName: 'Verbindlichkeiten im Rahmen der sozialen Sicherheit',
380
- accountClass: 3,
381
- accountType: 'liability',
382
- skrType: 'SKR03',
383
- description: 'Social security liabilities',
316
+ "accountNumber": "2300",
317
+ "accountName": "Sonstige Aufwendungen",
318
+ "accountClass": 2,
319
+ "accountType": "expense",
320
+ "skrType": "SKR03"
384
321
  },
385
322
  {
386
- accountNumber: '3700',
387
- accountName: 'Sonstige Verbindlichkeiten',
388
- accountClass: 3,
389
- accountType: 'liability',
390
- skrType: 'SKR03',
391
- description: 'Other liabilities',
323
+ "accountNumber": "2650",
324
+ "accountName": "Sonstige Zinsen und ähnliche Erträge",
325
+ "accountClass": 2,
326
+ "accountType": "revenue",
327
+ "skrType": "SKR03"
392
328
  },
393
329
  {
394
- accountNumber: '3900',
395
- accountName: 'Passive Rechnungsabgrenzung',
396
- accountClass: 3,
397
- accountType: 'liability',
398
- skrType: 'SKR03',
399
- description: 'Deferred income',
400
- },
401
-
402
- // Class 4: Operating Income (Betriebliche Erträge)
403
- {
404
- accountNumber: '4000',
405
- accountName: 'Umsatzerlöse',
406
- accountClass: 4,
407
- accountType: 'revenue',
408
- skrType: 'SKR03',
409
- description: 'Sales revenue',
410
- vatRate: 19,
411
- },
412
- {
413
- accountNumber: '4100',
414
- accountName: 'steuerfreie Umsätze',
415
- accountClass: 4,
416
- accountType: 'revenue',
417
- skrType: 'SKR03',
418
- description: 'Tax-free sales',
419
- },
420
- {
421
- accountNumber: '4200',
422
- accountName: 'Erlöse 7% USt',
423
- accountClass: 4,
424
- accountType: 'revenue',
425
- skrType: 'SKR03',
426
- description: 'Revenue 7% VAT',
427
- vatRate: 7,
428
- },
429
- {
430
- accountNumber: '4300',
431
- accountName: 'Erlöse 19% USt',
432
- accountClass: 4,
433
- accountType: 'revenue',
434
- skrType: 'SKR03',
435
- description: 'Revenue 19% VAT',
436
- vatRate: 19,
437
- },
438
- {
439
- accountNumber: '4400',
440
- accountName: 'Erlöse innergemeinschaftliche Lieferungen',
441
- accountClass: 4,
442
- accountType: 'revenue',
443
- skrType: 'SKR03',
444
- description: 'EU sales',
445
- },
446
- {
447
- accountNumber: '4500',
448
- accountName: 'Erlöse Export',
449
- accountClass: 4,
450
- accountType: 'revenue',
451
- skrType: 'SKR03',
452
- description: 'Export sales',
453
- },
454
- {
455
- accountNumber: '4600',
456
- accountName: 'Bestandsveränderungen',
457
- accountClass: 4,
458
- accountType: 'revenue',
459
- skrType: 'SKR03',
460
- description: 'Inventory changes',
461
- },
462
- {
463
- accountNumber: '4700',
464
- accountName: 'Aktivierte Eigenleistungen',
465
- accountClass: 4,
466
- accountType: 'revenue',
467
- skrType: 'SKR03',
468
- description: 'Capitalized own work',
469
- },
470
- {
471
- accountNumber: '4800',
472
- accountName: 'Sonstige betriebliche Erträge',
473
- accountClass: 4,
474
- accountType: 'revenue',
475
- skrType: 'SKR03',
476
- description: 'Other operating income',
477
- },
478
- {
479
- accountNumber: '4900',
480
- accountName: 'Erträge aus Beteiligungen',
481
- accountClass: 4,
482
- accountType: 'revenue',
483
- skrType: 'SKR03',
484
- description: 'Investment income',
330
+ "accountNumber": "2660",
331
+ "accountName": "Erträge aus Kursdifferenzen",
332
+ "accountClass": 2,
333
+ "accountType": "revenue",
334
+ "skrType": "SKR03"
485
335
  },
486
-
487
- // Class 5: Material Costs (Materialkosten)
488
336
  {
489
- accountNumber: '5000',
490
- accountName: 'Aufwendungen für Roh-, Hilfs- und Betriebsstoffe',
491
- accountClass: 5,
492
- accountType: 'expense',
493
- skrType: 'SKR03',
494
- description: 'Raw materials and supplies',
337
+ "accountNumber": "2700",
338
+ "accountName": "Sonstige Erträge",
339
+ "accountClass": 2,
340
+ "accountType": "revenue",
341
+ "skrType": "SKR03"
495
342
  },
496
343
  {
497
- accountNumber: '5100',
498
- accountName: 'Einkauf Waren',
499
- accountClass: 5,
500
- accountType: 'expense',
501
- skrType: 'SKR03',
502
- description: 'Purchase of goods',
344
+ "accountNumber": "3100",
345
+ "accountName": "Fremdleistungen",
346
+ "accountClass": 3,
347
+ "accountType": "expense",
348
+ "skrType": "SKR03"
503
349
  },
504
350
  {
505
- accountNumber: '5200',
506
- accountName: 'Wareneingang 7% Vorsteuer',
507
- accountClass: 5,
508
- accountType: 'expense',
509
- skrType: 'SKR03',
510
- description: 'Goods receipt 7% input tax',
511
- vatRate: 7,
351
+ "accountNumber": "3200",
352
+ "accountName": "Wareneingang",
353
+ "accountClass": 3,
354
+ "accountType": "expense",
355
+ "skrType": "SKR03"
512
356
  },
513
357
  {
514
- accountNumber: '5400',
515
- accountName: 'Wareneingang 19% Vorsteuer',
516
- accountClass: 5,
517
- accountType: 'expense',
518
- skrType: 'SKR03',
519
- description: 'Goods receipt 19% input tax',
520
- vatRate: 19,
358
+ "accountNumber": "3300",
359
+ "accountName": "Wareneingang 7 % Vorsteuer",
360
+ "accountClass": 3,
361
+ "accountType": "expense",
362
+ "skrType": "SKR03"
521
363
  },
522
364
  {
523
- accountNumber: '5500',
524
- accountName: 'Aufwendungen für bezogene Leistungen',
525
- accountClass: 5,
526
- accountType: 'expense',
527
- skrType: 'SKR03',
528
- description: 'Purchased services',
365
+ "accountNumber": "3400",
366
+ "accountName": "Wareneingang 19 % Vorsteuer",
367
+ "accountClass": 3,
368
+ "accountType": "expense",
369
+ "skrType": "SKR03"
529
370
  },
530
371
  {
531
- accountNumber: '5600',
532
- accountName: 'Aufwendungen für Energie',
533
- accountClass: 5,
534
- accountType: 'expense',
535
- skrType: 'SKR03',
536
- description: 'Energy costs',
372
+ "accountNumber": "3731",
373
+ "accountName": "Erhaltene Skonti 7 % Vorsteuer",
374
+ "accountClass": 3,
375
+ "accountType": "expense",
376
+ "skrType": "SKR03"
537
377
  },
538
378
  {
539
- accountNumber: '5700',
540
- accountName: 'Reisekosten',
541
- accountClass: 5,
542
- accountType: 'expense',
543
- skrType: 'SKR03',
544
- description: 'Travel expenses',
379
+ "accountNumber": "3736",
380
+ "accountName": "Erhaltene Skonti 19 % Vorsteuer",
381
+ "accountClass": 3,
382
+ "accountType": "expense",
383
+ "skrType": "SKR03"
545
384
  },
546
385
  {
547
- accountNumber: '5800',
548
- accountName: 'Bewirtungskosten',
549
- accountClass: 5,
550
- accountType: 'expense',
551
- skrType: 'SKR03',
552
- description: 'Entertainment expenses',
386
+ "accountNumber": "3800",
387
+ "accountName": "Bezugsnebenkosten",
388
+ "accountClass": 3,
389
+ "accountType": "expense",
390
+ "skrType": "SKR03"
553
391
  },
554
392
  {
555
- accountNumber: '5900',
556
- accountName: 'Fremdleistungen',
557
- accountClass: 5,
558
- accountType: 'expense',
559
- skrType: 'SKR03',
560
- description: 'External services',
393
+ "accountNumber": "3980",
394
+ "accountName": "Warenbestand",
395
+ "accountClass": 3,
396
+ "accountType": "asset",
397
+ "skrType": "SKR03"
561
398
  },
562
-
563
- // Class 6: Personnel Costs (Personalkosten)
564
399
  {
565
- accountNumber: '6000',
566
- accountName: 'Löhne und Gehälter',
567
- accountClass: 6,
568
- accountType: 'expense',
569
- skrType: 'SKR03',
570
- description: 'Wages and salaries',
400
+ "accountNumber": "4100",
401
+ "accountName": "Löhne und Gehälter",
402
+ "accountClass": 4,
403
+ "accountType": "expense",
404
+ "skrType": "SKR03"
571
405
  },
572
406
  {
573
- accountNumber: '6100',
574
- accountName: 'Soziale Abgaben',
575
- accountClass: 6,
576
- accountType: 'expense',
577
- skrType: 'SKR03',
578
- description: 'Social security contributions',
407
+ "accountNumber": "4130",
408
+ "accountName": "Gesetzliche soziale Aufwendungen",
409
+ "accountClass": 4,
410
+ "accountType": "expense",
411
+ "skrType": "SKR03"
579
412
  },
580
413
  {
581
- accountNumber: '6200',
582
- accountName: 'Aufwendungen für Altersversorgung',
583
- accountClass: 6,
584
- accountType: 'expense',
585
- skrType: 'SKR03',
586
- description: 'Pension expenses',
414
+ "accountNumber": "4210",
415
+ "accountName": "Miete",
416
+ "accountClass": 4,
417
+ "accountType": "expense",
418
+ "skrType": "SKR03"
587
419
  },
588
420
  {
589
- accountNumber: '6300',
590
- accountName: 'Sonstige soziale Aufwendungen',
591
- accountClass: 6,
592
- accountType: 'expense',
593
- skrType: 'SKR03',
594
- description: 'Other social expenses',
421
+ "accountNumber": "4240",
422
+ "accountName": "Gas, Strom, Wasser",
423
+ "accountClass": 4,
424
+ "accountType": "expense",
425
+ "skrType": "SKR03"
595
426
  },
596
427
  {
597
- accountNumber: '6400',
598
- accountName: 'Versicherungen',
599
- accountClass: 6,
600
- accountType: 'expense',
601
- skrType: 'SKR03',
602
- description: 'Insurance',
428
+ "accountNumber": "4360",
429
+ "accountName": "Versicherungen",
430
+ "accountClass": 4,
431
+ "accountType": "expense",
432
+ "skrType": "SKR03"
603
433
  },
604
434
  {
605
- accountNumber: '6500',
606
- accountName: 'Berufsgenossenschaft',
607
- accountClass: 6,
608
- accountType: 'expense',
609
- skrType: 'SKR03',
610
- description: 'Occupational insurance',
435
+ "accountNumber": "4380",
436
+ "accountName": "Beiträge",
437
+ "accountClass": 4,
438
+ "accountType": "expense",
439
+ "skrType": "SKR03"
611
440
  },
612
441
  {
613
- accountNumber: '6600',
614
- accountName: 'Vermögenswirksame Leistungen',
615
- accountClass: 6,
616
- accountType: 'expense',
617
- skrType: 'SKR03',
618
- description: 'Employee savings schemes',
442
+ "accountNumber": "4500",
443
+ "accountName": "Fahrzeugkosten",
444
+ "accountClass": 4,
445
+ "accountType": "expense",
446
+ "skrType": "SKR03"
619
447
  },
620
448
  {
621
- accountNumber: '6700',
622
- accountName: 'Aufwendungen für Fortbildung',
623
- accountClass: 6,
624
- accountType: 'expense',
625
- skrType: 'SKR03',
626
- description: 'Training expenses',
449
+ "accountNumber": "4600",
450
+ "accountName": "Werbekosten",
451
+ "accountClass": 4,
452
+ "accountType": "expense",
453
+ "skrType": "SKR03"
627
454
  },
628
455
  {
629
- accountNumber: '6800',
630
- accountName: 'Aushilfslöhne',
631
- accountClass: 6,
632
- accountType: 'expense',
633
- skrType: 'SKR03',
634
- description: 'Temporary staff wages',
456
+ "accountNumber": "4650",
457
+ "accountName": "Bewirtungskosten",
458
+ "accountClass": 4,
459
+ "accountType": "expense",
460
+ "skrType": "SKR03"
635
461
  },
636
462
  {
637
- accountNumber: '6900',
638
- accountName: 'Aufwendungen für freie Mitarbeiter',
639
- accountClass: 6,
640
- accountType: 'expense',
641
- skrType: 'SKR03',
642
- description: 'Freelancer expenses',
463
+ "accountNumber": "4670",
464
+ "accountName": "Reisekosten Unternehmer",
465
+ "accountClass": 4,
466
+ "accountType": "expense",
467
+ "skrType": "SKR03"
643
468
  },
644
-
645
- // Class 7: Other Operating Expenses (Sonstige betriebliche Aufwendungen)
646
469
  {
647
- accountNumber: '7000',
648
- accountName: 'Abschreibungen',
649
- accountClass: 7,
650
- accountType: 'expense',
651
- skrType: 'SKR03',
652
- description: 'Depreciation',
470
+ "accountNumber": "4800",
471
+ "accountName": "Reparaturen und Instandhaltung technischer Anlagen und Maschinen",
472
+ "accountClass": 4,
473
+ "accountType": "expense",
474
+ "skrType": "SKR03"
653
475
  },
654
476
  {
655
- accountNumber: '7100',
656
- accountName: 'Raumkosten',
657
- accountClass: 7,
658
- accountType: 'expense',
659
- skrType: 'SKR03',
660
- description: 'Rent and lease',
477
+ "accountNumber": "4830",
478
+ "accountName": "Abschreibungen auf Sachanlagen",
479
+ "accountClass": 4,
480
+ "accountType": "expense",
481
+ "skrType": "SKR03"
661
482
  },
662
483
  {
663
- accountNumber: '7200',
664
- accountName: 'Instandhaltung',
665
- accountClass: 7,
666
- accountType: 'expense',
667
- skrType: 'SKR03',
668
- description: 'Maintenance',
484
+ "accountNumber": "4900",
485
+ "accountName": "Sonstige betriebliche Aufwendungen",
486
+ "accountClass": 4,
487
+ "accountType": "expense",
488
+ "skrType": "SKR03"
669
489
  },
670
490
  {
671
- accountNumber: '7300',
672
- accountName: 'Versicherungen',
673
- accountClass: 7,
674
- accountType: 'expense',
675
- skrType: 'SKR03',
676
- description: 'Insurance',
491
+ "accountNumber": "4910",
492
+ "accountName": "Porto",
493
+ "accountClass": 4,
494
+ "accountType": "expense",
495
+ "skrType": "SKR03"
677
496
  },
678
497
  {
679
- accountNumber: '7400',
680
- accountName: 'Fahrzeugkosten',
681
- accountClass: 7,
682
- accountType: 'expense',
683
- skrType: 'SKR03',
684
- description: 'Vehicle expenses',
498
+ "accountNumber": "4920",
499
+ "accountName": "Telefon",
500
+ "accountClass": 4,
501
+ "accountType": "expense",
502
+ "skrType": "SKR03"
685
503
  },
686
504
  {
687
- accountNumber: '7500',
688
- accountName: 'Werbe- und Reisekosten',
689
- accountClass: 7,
690
- accountType: 'expense',
691
- skrType: 'SKR03',
692
- description: 'Marketing and travel',
505
+ "accountNumber": "4930",
506
+ "accountName": "Bürobedarf",
507
+ "accountClass": 4,
508
+ "accountType": "expense",
509
+ "skrType": "SKR03"
693
510
  },
694
511
  {
695
- accountNumber: '7600',
696
- accountName: 'Kosten der Warenabgabe',
697
- accountClass: 7,
698
- accountType: 'expense',
699
- skrType: 'SKR03',
700
- description: 'Distribution costs',
512
+ "accountNumber": "4950",
513
+ "accountName": "Rechts- und Beratungskosten",
514
+ "accountClass": 4,
515
+ "accountType": "expense",
516
+ "skrType": "SKR03"
701
517
  },
702
518
  {
703
- accountNumber: '7700',
704
- accountName: 'Verschiedene betriebliche Kosten',
705
- accountClass: 7,
706
- accountType: 'expense',
707
- skrType: 'SKR03',
708
- description: 'Miscellaneous operating costs',
519
+ "accountNumber": "4955",
520
+ "accountName": "Buchführungskosten",
521
+ "accountClass": 4,
522
+ "accountType": "expense",
523
+ "skrType": "SKR03"
709
524
  },
710
525
  {
711
- accountNumber: '7800',
712
- accountName: 'Steuern vom Einkommen und Ertrag',
713
- accountClass: 7,
714
- accountType: 'expense',
715
- skrType: 'SKR03',
716
- description: 'Income taxes',
526
+ "accountNumber": "4970",
527
+ "accountName": "Nebenkosten des Geldverkehrs",
528
+ "accountClass": 4,
529
+ "accountType": "expense",
530
+ "skrType": "SKR03"
717
531
  },
718
532
  {
719
- accountNumber: '7900',
720
- accountName: 'Sonstige Steuern',
721
- accountClass: 7,
722
- accountType: 'expense',
723
- skrType: 'SKR03',
724
- description: 'Other taxes',
533
+ "accountNumber": "8100",
534
+ "accountName": "Steuerfreie Umsätze §4 Nr. 8 ff. UStG",
535
+ "accountClass": 8,
536
+ "accountType": "revenue",
537
+ "skrType": "SKR03"
725
538
  },
726
-
727
- // Class 8: Financial Accounts (Finanzkonten)
728
539
  {
729
- accountNumber: '8000',
730
- accountName: 'Erlöse aus Anlagenabgängen',
731
- accountClass: 8,
732
- accountType: 'revenue',
733
- skrType: 'SKR03',
734
- description: 'Gains from asset disposals',
540
+ "accountNumber": "8120",
541
+ "accountName": "Steuerfreie Umsätze §4 Nr. 1a UStG",
542
+ "accountClass": 8,
543
+ "accountType": "revenue",
544
+ "skrType": "SKR03"
735
545
  },
736
546
  {
737
- accountNumber: '8100',
738
- accountName: 'Sonstige Zinsen und ähnliche Erträge',
739
- accountClass: 8,
740
- accountType: 'revenue',
741
- skrType: 'SKR03',
742
- description: 'Interest income',
547
+ "accountNumber": "8125",
548
+ "accountName": "Steuerfreie innergemeinschaftliche Lieferungen §4 Nr. 1b UStG",
549
+ "accountClass": 8,
550
+ "accountType": "revenue",
551
+ "skrType": "SKR03"
743
552
  },
744
553
  {
745
- accountNumber: '8200',
746
- accountName: 'Erträge aus Beteiligungen',
747
- accountClass: 8,
748
- accountType: 'revenue',
749
- skrType: 'SKR03',
750
- description: 'Investment income',
554
+ "accountNumber": "8200",
555
+ "accountName": "Erlöse",
556
+ "accountClass": 8,
557
+ "accountType": "revenue",
558
+ "skrType": "SKR03"
751
559
  },
752
560
  {
753
- accountNumber: '8300',
754
- accountName: 'Zinsen und ähnliche Aufwendungen',
755
- accountClass: 8,
756
- accountType: 'expense',
757
- skrType: 'SKR03',
758
- description: 'Interest expense',
561
+ "accountNumber": "8300",
562
+ "accountName": "Erlöse 7 % USt",
563
+ "accountClass": 8,
564
+ "accountType": "revenue",
565
+ "skrType": "SKR03"
759
566
  },
760
567
  {
761
- accountNumber: '8400',
762
- accountName: 'Sonstige Erträge',
763
- accountClass: 8,
764
- accountType: 'revenue',
765
- skrType: 'SKR03',
766
- description: 'Other income',
568
+ "accountNumber": "8337",
569
+ "accountName": "Erlöse aus Leistungen nach §13b UStG (Leistungsempfänger schuldet die Umsatzsteuer)",
570
+ "accountClass": 8,
571
+ "accountType": "revenue",
572
+ "skrType": "SKR03"
767
573
  },
768
574
  {
769
- accountNumber: '8500',
770
- accountName: 'Sonstige Aufwendungen',
771
- accountClass: 8,
772
- accountType: 'expense',
773
- skrType: 'SKR03',
774
- description: 'Other expenses',
575
+ "accountNumber": "8400",
576
+ "accountName": "Erlöse 19 % USt",
577
+ "accountClass": 8,
578
+ "accountType": "revenue",
579
+ "skrType": "SKR03"
775
580
  },
776
581
  {
777
- accountNumber: '8600',
778
- accountName: 'Außerordentliche Erträge',
779
- accountClass: 8,
780
- accountType: 'revenue',
781
- skrType: 'SKR03',
782
- description: 'Extraordinary income',
582
+ "accountNumber": "8731",
583
+ "accountName": "Gewährte Skonti 7 % USt",
584
+ "accountClass": 8,
585
+ "accountType": "revenue",
586
+ "skrType": "SKR03"
783
587
  },
784
588
  {
785
- accountNumber: '8700',
786
- accountName: 'Außerordentliche Aufwendungen',
787
- accountClass: 8,
788
- accountType: 'expense',
789
- skrType: 'SKR03',
790
- description: 'Extraordinary expenses',
589
+ "accountNumber": "8736",
590
+ "accountName": "Gewährte Skonti 19 % USt",
591
+ "accountClass": 8,
592
+ "accountType": "revenue",
593
+ "skrType": "SKR03"
791
594
  },
792
595
  {
793
- accountNumber: '8800',
794
- accountName: 'Erträge aus Verlustübernahme',
795
- accountClass: 8,
796
- accountType: 'revenue',
797
- skrType: 'SKR03',
798
- description: 'Income from loss absorption',
596
+ "accountNumber": "8801",
597
+ "accountName": "Erlöse aus Verkäufen des Sachanlagevermögens (steuerpflichtig)",
598
+ "accountClass": 8,
599
+ "accountType": "revenue",
600
+ "skrType": "SKR03"
799
601
  },
800
602
  {
801
- accountNumber: '8900',
802
- accountName: 'Aufgrund von Gewinnabführung abgeführte Gewinne',
803
- accountClass: 8,
804
- accountType: 'expense',
805
- skrType: 'SKR03',
806
- description: 'Profits transferred',
603
+ "accountNumber": "8980",
604
+ "accountName": "Bestandsveränderungen fertige Erzeugnisse und Waren",
605
+ "accountClass": 8,
606
+ "accountType": "revenue",
607
+ "skrType": "SKR03"
807
608
  },
808
-
809
- // Class 9: Closing Accounts (Abschlusskonten)
810
609
  {
811
- accountNumber: '9000',
812
- accountName: 'Saldenvorträge',
813
- accountClass: 9,
814
- accountType: 'equity',
815
- skrType: 'SKR03',
816
- description: 'Opening balances',
610
+ "accountNumber": "9000",
611
+ "accountName": "Saldenvorträge Sachkonten",
612
+ "accountClass": 9,
613
+ "accountType": "equity",
614
+ "skrType": "SKR03"
817
615
  },
818
616
  {
819
- accountNumber: '9100',
820
- accountName: 'Summenvortrag',
821
- accountClass: 9,
822
- accountType: 'equity',
823
- skrType: 'SKR03',
824
- description: 'Total carried forward',
617
+ "accountNumber": "9008",
618
+ "accountName": "Saldenvorträge Debitoren",
619
+ "accountClass": 9,
620
+ "accountType": "asset",
621
+ "skrType": "SKR03"
825
622
  },
826
623
  {
827
- accountNumber: '9200',
828
- accountName: 'Eröffnungsbilanzkonto',
829
- accountClass: 9,
830
- accountType: 'equity',
831
- skrType: 'SKR03',
832
- description: 'Opening balance sheet account',
624
+ "accountNumber": "9009",
625
+ "accountName": "Saldenvorträge Kreditoren",
626
+ "accountClass": 9,
627
+ "accountType": "liability",
628
+ "skrType": "SKR03"
833
629
  },
834
630
  {
835
- accountNumber: '9300',
836
- accountName: 'Schlussbilanzkonto',
837
- accountClass: 9,
838
- accountType: 'equity',
839
- skrType: 'SKR03',
840
- description: 'Closing balance sheet account',
631
+ "accountNumber": "9400",
632
+ "accountName": "Gewinn- und Verlustkonto (Abschluss)",
633
+ "accountClass": 9,
634
+ "accountType": "equity",
635
+ "skrType": "SKR03"
841
636
  },
842
637
  {
843
- accountNumber: '9400',
844
- accountName: 'Gewinn- und Verlustkonto',
845
- accountClass: 9,
846
- accountType: 'equity',
847
- skrType: 'SKR03',
848
- description: 'Profit and loss account',
849
- },
850
- {
851
- accountNumber: '9500',
852
- accountName: 'Kapitalkonto',
853
- accountClass: 9,
854
- accountType: 'equity',
855
- skrType: 'SKR03',
856
- description: 'Capital account',
857
- },
858
- {
859
- accountNumber: '9600',
860
- accountName: 'Privatkonto',
861
- accountClass: 9,
862
- accountType: 'equity',
863
- skrType: 'SKR03',
864
- description: 'Private account',
865
- },
866
- {
867
- accountNumber: '9700',
868
- accountName: 'Eigenverbrauch',
869
- accountClass: 9,
870
- accountType: 'equity',
871
- skrType: 'SKR03',
872
- description: 'Personal consumption',
873
- },
874
- {
875
- accountNumber: '9800',
876
- accountName: 'Statistische Konten',
877
- accountClass: 9,
878
- accountType: 'equity',
879
- skrType: 'SKR03',
880
- description: 'Statistical accounts',
881
- },
882
- {
883
- accountNumber: '9900',
884
- accountName: 'Verrechnungskonten',
885
- accountClass: 9,
886
- accountType: 'equity',
887
- skrType: 'SKR03',
888
- description: 'Clearing accounts',
889
- },
890
- ];
638
+ "accountNumber": "9998",
639
+ "accountName": "Statistisches Gegenkonto",
640
+ "accountClass": 9,
641
+ "accountType": "equity",
642
+ "skrType": "SKR03"
643
+ }
644
+ ] as IAccountData[];
891
645
 
892
- export const SKR03_ACCOUNT_CLASSES = {
893
- 0: 'Anlagekonten (Fixed Assets)',
894
- 1: 'Umlaufvermögen (Current Assets)',
895
- 2: 'Eigenkapital (Equity)',
896
- 3: 'Rückstellungen und Verbindlichkeiten (Provisions and Liabilities)',
897
- 4: 'Betriebliche Erträge (Operating Income)',
898
- 5: 'Materialkosten (Material Costs)',
899
- 6: 'Personalkosten (Personnel Costs)',
900
- 7: 'Sonstige betriebliche Aufwendungen (Other Operating Expenses)',
901
- 8: 'Finanzkonten (Financial Accounts)',
902
- 9: 'Abschlusskonten (Closing Accounts)',
646
+ export const SKR03_ACCOUNT_CLASSES: Record<number, string> = {
647
+ "0": "Anlage- und Kapitalkonten",
648
+ "1": "Finanz- und Privatkonten",
649
+ "2": "Abgrenzungskonten",
650
+ "3": "Wareneingangs- und Bestandskonten",
651
+ "4": "Betriebliche Aufwendungen",
652
+ "5": "Frei (branchenspezifisch)",
653
+ "6": "Frei (branchenspezifisch)",
654
+ "7": "Bestände an Erzeugnissen",
655
+ "8": "Erlöskonten",
656
+ "9": "Vortrags- und statistische Konten"
903
657
  };