<?xml version="1.0" encoding="UTF-8"?>
<gnc-account-example
  xmlns="http://www.gnucash.org/XML/"
  xmlns:act="http://www.gnucash.org/XML/act"
  xmlns:addr="http://www.gnucash.org/XML/addr"
  xmlns:bgt="http://www.gnucash.org/XML/bgt"
  xmlns:billterm="http://www.gnucash.org/XML/billterm"
  xmlns:book="http://www.gnucash.org/XML/book"
  xmlns:bt-days="http://www.gnucash.org/XML/bt-days"
  xmlns:bt-prox="http://www.gnucash.org/XML/bt-prox"
  xmlns:cd="http://www.gnucash.org/XML/cd"
  xmlns:cmdty="http://www.gnucash.org/XML/cmdty"
  xmlns:cust="http://www.gnucash.org/XML/cust"
  xmlns:employee="http://www.gnucash.org/XML/employee"
  xmlns:entry="http://www.gnucash.org/XML/entry"
  xmlns:fs="http://www.gnucash.org/XML/fs"
  xmlns:gnc="http://www.gnucash.org/XML/gnc"
  xmlns:gnc-act="http://www.gnucash.org/XML/gnc-act"
  xmlns:invoice="http://www.gnucash.org/XML/invoice"
  xmlns:job="http://www.gnucash.org/XML/job"
  xmlns:lot="http://www.gnucash.org/XML/lot"
  xmlns:order="http://www.gnucash.org/XML/order"
  xmlns:owner="http://www.gnucash.org/XML/owner"
  xmlns:price="http://www.gnucash.org/XML/price"
  xmlns:recurrence="http://www.gnucash.org/XML/recurrence"
  xmlns:slot="http://www.gnucash.org/XML/slot"
  xmlns:split="http://www.gnucash.org/XML/split"
  xmlns:sx="http://www.gnucash.org/XML/sx"
  xmlns:taxtable="http://www.gnucash.org/XML/taxtable"
  xmlns:trn="http://www.gnucash.org/XML/trn"
  xmlns:ts="http://www.gnucash.org/XML/ts"
  xmlns:tte="http://www.gnucash.org/XML/tte"
  xmlns:vendor="http://www.gnucash.org/XML/vendor">

  <gnc-act:title>Kontenrahmen SKR04</gnc-act:title>
  <gnc-act:short-description>Standardkontenrahmen SKR04, Abschlussgliederungsprinzip 2022</gnc-act:short-description>
  <gnc-act:long-description>Version eines Kontenrahmes SKR04 für 2022.  Mehr Informationen unter https://wiki.gnucash.org/wiki/De/SKR04</gnc-act:long-description>
  <gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
  <gnc:account version="2.0.0">
    <act:name>Root Account</act:name>
    <act:id type="new">b2b63ab7698d4e5f878566b0f37e875e</act:id>
    <act:type>ROOT</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>22. Konten zur statistischen Auswertung und internen Verrechnung</act:name>
    <act:id type="new">49af65bf8f3c4644964d729947be5a79</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>Kto 9000-9999</act:description>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aktiva</act:name>
    <act:id type="new">8b812bf92e4745b5ba8ce130f9d29aeb</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>Aktiva = Kapitalverwendung</act:description>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>A. Anlagevermögen</act:name>
    <act:id type="new">c796f07e4b814abaa6234e903d3c48f7</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8b812bf92e4745b5ba8ce130f9d29aeb</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>I. Ausstehende Einlagen</act:name>
    <act:id type="new">684aa331006a40d8bb4911448bd75fbc</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>SKR04 2022: 0001-0089</act:description>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c796f07e4b814abaa6234e903d3c48f7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>a) Kapitalgesellschaft</act:name>
    <act:id type="new">5eed6b55d38f493cb9f2a56541d7d61a</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">684aa331006a40d8bb4911448bd75fbc</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>b) Kommanditgesellschaft</act:name>
    <act:id type="new">a5acafc6055344f495dc5ca29eb24b04</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">684aa331006a40d8bb4911448bd75fbc</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausstehende Einlagen auf das Komplementär-Kapital, nicht eingefordert</act:name>
    <act:id type="new">0dc3b95ad10e4e719702bbf9e0f96fc5</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0050</act:code>
    <act:parent type="new">a5acafc6055344f495dc5ca29eb24b04</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausstehende Einlagen auf das Komplementär-Kapital, eingefordert</act:name>
    <act:id type="new">a7e38f413ac546f1aa2850d011ba4d2c</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0060</act:code>
    <act:parent type="new">a5acafc6055344f495dc5ca29eb24b04</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausstehende Einlagen auf das Kommandit-Kapital, nicht eingefordert</act:name>
    <act:id type="new">8742df92a02a43ae86493fc36754f8f6</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0070</act:code>
    <act:parent type="new">a5acafc6055344f495dc5ca29eb24b04</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausstehende Einlagen auf das Kommandit-Kapital, eingefordert</act:name>
    <act:id type="new">b526081f6bcd4d49acb11cc21c07b59c</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0080</act:code>
    <act:parent type="new">a5acafc6055344f495dc5ca29eb24b04</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Rückständige fällige Einzahlungen auf Geschäftsanteile</act:name>
    <act:id type="new">d6a2bf82ce4847b7b2b64088a88c6211</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0090</act:code>
    <act:parent type="new">a5acafc6055344f495dc5ca29eb24b04</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>II. Ingangsetzung und Erweiterung des Geschäftsbetriebes</act:name>
    <act:id type="new">17b4adb336cd4f909e24c900365521ab</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>SKR04 2022: 0095-0099</act:description>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c796f07e4b814abaa6234e903d3c48f7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>III. Immaterielle Vermögensgegenstände</act:name>
    <act:id type="new">7d623db2889d432893f5eb393feb45fd</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>0100-0160</act:description>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c796f07e4b814abaa6234e903d3c48f7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>01. Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:name>
    <act:id type="new">30395fb1b2564bb795c48368b768caee</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7d623db2889d432893f5eb393feb45fd</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Entgeltlich erworbene Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:name>
    <act:id type="new">a2a94f9c9e504e61b4f9036344b4662a</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0100</act:code>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">30395fb1b2564bb795c48368b768caee</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Konzessionen</act:name>
    <act:id type="new">484bc314708b4cfa9691729801678402</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0110</act:code>
    <act:parent type="new">a2a94f9c9e504e61b4f9036344b4662a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewerbliche Schutzrechte</act:name>
    <act:id type="new">60bd0373af54403188e7afbaf8305716</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0120</act:code>
    <act:parent type="new">a2a94f9c9e504e61b4f9036344b4662a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ähnliche Rechte und Werte</act:name>
    <act:id type="new">d52f4cd609ec4a48b877d9734306232b</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0130</act:code>
    <act:parent type="new">a2a94f9c9e504e61b4f9036344b4662a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>EDV-Software</act:name>
    <act:id type="new">29338f0f47f94cf3afac14886f865196</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0135</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a2a94f9c9e504e61b4f9036344b4662a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Lizenzen an gewerblichen Schutzrechten und ähnlichen Rechten und Werten</act:name>
    <act:id type="new">5295c7de066d4643b752a2ed7005665d</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0140</act:code>
    <act:parent type="new">a2a94f9c9e504e61b4f9036344b4662a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>03. Geschäfts- oder Firmenwert</act:name>
    <act:id type="new">63ef7dd98c9a4d45a5a7bb2765c7ebd4</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7d623db2889d432893f5eb393feb45fd</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Geschäfts- oder Firmenwert</act:name>
    <act:id type="new">7382727724f74b15933fa81eba4fb21b</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0150</act:code>
    <act:parent type="new">63ef7dd98c9a4d45a5a7bb2765c7ebd4</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verschmelzungsmehrwert</act:name>
    <act:id type="new">3279a07c9b2045b8a431bd9f7cd1e268</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0160</act:code>
    <act:parent type="new">63ef7dd98c9a4d45a5a7bb2765c7ebd4</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>04. Geleistete Anzahlungen</act:name>
    <act:id type="new">ffed435e596342078bd2f5390e0c913c</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7d623db2889d432893f5eb393feb45fd</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anzahlungen auf immaterielle Vermögensgegenstände</act:name>
    <act:id type="new">f16e1ab0ac3148b382eb8fe17c0407c3</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0170</act:code>
    <act:parent type="new">ffed435e596342078bd2f5390e0c913c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anzahlungen auf Geschäfts-, Firmenwert</act:name>
    <act:id type="new">c89a7ffa01684e66b8cbe9a71c6c529b</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0179</act:code>
    <act:parent type="new">ffed435e596342078bd2f5390e0c913c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>02. Selbst geschaffene immaterielle Vermögensgegenstände</act:name>
    <act:id type="new">818dba1ce44c490eafa1ca7abf0f1572</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
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      <cmdty:space>CURRENCY</cmdty:space>
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      <cmdty:space>CURRENCY</cmdty:space>
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      <cmdty:space>CURRENCY</cmdty:space>
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      <cmdty:space>CURRENCY</cmdty:space>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:code>0560</act:code>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:code>0620</act:code>
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    <act:code>0640</act:code>
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    <act:code>0650</act:code>
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    <act:code>0660</act:code>
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    <act:code>0680</act:code>
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    <act:code>0690</act:code>
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    <act:code>0630</act:code>
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    <act:code>0635</act:code>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0675</act:code>
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    <act:code>0700</act:code>
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    <act:code>0705</act:code>
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    <act:commodity>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0710</act:code>
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    <act:code>0720</act:code>
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    <act:code>0725</act:code>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0735</act:code>
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    <act:code>0740</act:code>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0750</act:code>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0755</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Anzahlungen auf Wohnbauten auf fremden Grundstücken</act:name>
    <act:id type="new">e8e2fd7bd0644f6d8e620d534652931c</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0765</act:code>
    <act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Technische Anlagen und Maschinen im Bau</act:name>
    <act:id type="new">4c4881d300b44108ad233517979fbf86</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0770</act:code>
    <act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Anzahlungen auf technische Anlagen</act:name>
    <act:id type="new">1867adfb964f4b7cbd20df0722e4420c</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0780</act:code>
    <act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Andere Anlagen, Betriebs- und Geschäftsausstattung im Bau</act:name>
    <act:id type="new">3a8751957d084a9b8937408d4cc68190</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0785</act:code>
    <act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anzahlungen auf andere Anlagen, Betriebs- und Geschäftsausstattung</act:name>
    <act:id type="new">b57b02f4a68045ef99f7b272181f5c1c</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0795</act:code>
    <act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>V. Finanzanlagen</act:name>
    <act:id type="new">f1627af2565e4519bf1fb10c859fbdbc</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>Ausweis nach Restlaufzeit</act:description>
    <act:slots>
      <slot>
        <slot:key>notes</slot:key>
        <slot:value type="string">0800-0999</slot:value>
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      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c796f07e4b814abaa6234e903d3c48f7</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>01. Anteile an verbundenen Unternehmen</act:name>
    <act:id type="new">d13b600ac4544825a89009fb8fdf41a0</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0800</act:code>
    <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft</act:name>
    <act:id type="new">3c6416af296f4829a773595f6bb5d311</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0809</act:code>
    <act:parent type="new">d13b600ac4544825a89009fb8fdf41a0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anteile an verbundenen Unternehmen, Personengesellschaften</act:name>
    <act:id type="new">e4e90939709e4d4dad98bbdd8eaf5cf1</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0803</act:code>
    <act:parent type="new">d13b600ac4544825a89009fb8fdf41a0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anteile an verbundenen Unternehmen, Kapitalgesellschaften</act:name>
    <act:id type="new">8881e8593254458a9ad94d6de8e867ee</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0804</act:code>
    <act:parent type="new">d13b600ac4544825a89009fb8fdf41a0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft, Personengesellschaften</act:name>
    <act:id type="new">f2264329db9a4c35a2d2fd4033472e3b</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0805</act:code>
    <act:parent type="new">d13b600ac4544825a89009fb8fdf41a0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anteile einer GmbH &amp; Co. KG an einer Komplementär-GmbH</act:name>
    <act:id type="new">c5ec05f906844197989fd8d14ca658c2</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0806</act:code>
    <act:parent type="new">d13b600ac4544825a89009fb8fdf41a0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft, Kapitalgesellschaften</act:name>
    <act:id type="new">f5f3f0fffbb246f1898be92d41c3a6cf</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0808</act:code>
    <act:parent type="new">d13b600ac4544825a89009fb8fdf41a0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>02. Ausleihungen an verbundene Unternehmen</act:name>
    <act:id type="new">5a8d9004850d46b6a79d667abf797138</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0810</act:code>
    <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausleihungen an verbundene Unternehmen, Personengesellschaften</act:name>
    <act:id type="new">a8a799dcf8294f86865c24e70a8976f0</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0813</act:code>
    <act:parent type="new">5a8d9004850d46b6a79d667abf797138</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausleihungen an verbundene Unternehmen, Kapitalgesellschaften</act:name>
    <act:id type="new">683b3df4c6254e259512ca12e8dae4d8</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0814</act:code>
    <act:parent type="new">5a8d9004850d46b6a79d667abf797138</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausleihungen an verbundene Unternehmen, Einzelunternehmen</act:name>
    <act:id type="new">d3aa3f03f022462ea29d583a9b9d1a8d</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0815</act:code>
    <act:parent type="new">5a8d9004850d46b6a79d667abf797138</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>03. Beteiligungen</act:name>
    <act:id type="new">03a3b0279598495e90fd0ebb56989cf0</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0820</act:code>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Beteiligung einer GmbH &amp; Co.KG an einer Komplementär GmbH</act:name>
    <act:id type="new">930d4c23f01c41bf8003e83a2f14054f</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0829</act:code>
    <act:parent type="new">03a3b0279598495e90fd0ebb56989cf0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Typisch stille Beteiligungen</act:name>
    <act:id type="new">be3895cda3754c6aa53ad087070b4b95</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0830</act:code>
    <act:parent type="new">03a3b0279598495e90fd0ebb56989cf0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Atypische stille Beteiligungen</act:name>
    <act:id type="new">f59e38fe49a242699484ec323a975418</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0840</act:code>
    <act:parent type="new">03a3b0279598495e90fd0ebb56989cf0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Andere Beteiligungen an Kapitalgesellschaften</act:name>
    <act:id type="new">41eb94f268204b6fa59e9e5b029dc678</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0850</act:code>
    <act:parent type="new">03a3b0279598495e90fd0ebb56989cf0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Andere Beteiligungen an Personengesellschaften</act:name>
    <act:id type="new">9fdc3d3877cf4aabb512bcf43f495c6b</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0860</act:code>
    <act:parent type="new">03a3b0279598495e90fd0ebb56989cf0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>04. Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
    <act:id type="new">f6384c79d53343539335aecf58717e0f</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0880</act:code>
    <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht, Personengesellschaften</act:name>
    <act:id type="new">d98791607b574007bfe72b270592c680</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0883</act:code>
    <act:parent type="new">f6384c79d53343539335aecf58717e0f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht, Kapitalgesellschaften</act:name>
    <act:id type="new">40a40a4419434dafa85bf934af3bc3ab</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0885</act:code>
    <act:parent type="new">f6384c79d53343539335aecf58717e0f</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>05. Wertpapiere des Anlagevermögens</act:name>
    <act:id type="new">05c61224ae49434786f4f9c797dbca05</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0900</act:code>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
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    <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Wertpapiere mit Gewinnbeiligungsansprüchen</act:name>
    <act:id type="new">3ff47bf943c44499b6c35a6ca697a7f4</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0910</act:code>
    <act:parent type="new">05c61224ae49434786f4f9c797dbca05</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Festverzinsliche Wertpapiere</act:name>
    <act:id type="new">2956bdf2f92a463a8497b8e16182b972</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0920</act:code>
    <act:parent type="new">05c61224ae49434786f4f9c797dbca05</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>06. Sonstige Ausleihungen</act:name>
    <act:id type="new">703097da2ad54004aeae0beb7c62f185</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0930</act:code>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
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    <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Darlehen</act:name>
    <act:id type="new">9c0ba5256f004a969471692b927f63cf</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0940</act:code>
    <act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Ausleihungen an Gesellschafter</act:name>
    <act:id type="new">1d7d5e1f296d47b5a5c22ed084e4b02a</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0960</act:code>
    <act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Ausleihungen an nahe stehende Personen</act:name>
    <act:id type="new">862ff1edb9ba44759bb357ff26d73303</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0970</act:code>
    <act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Ausleihungen an GmbH-Gesellschafter</act:name>
    <act:id type="new">9f7c9660632b4b99b6e36c578a4ddb03</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0961</act:code>
    <act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausleihungen an persönlich haftende Gesellschafter</act:name>
    <act:id type="new">b8b5742688324a4bb51bd3609231fe34</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0962</act:code>
    <act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausleihungen an Kommanditisten</act:name>
    <act:id type="new">7bf2ef31220b41c696972180a471ed60</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0963</act:code>
    <act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausleihungen an stille Gesellschafter</act:name>
    <act:id type="new">39dabfd50f8a4109ab8e76c997298b38</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0964</act:code>
    <act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>07. Genossenschaftsanteile zum langfristigen Verbleib</act:name>
    <act:id type="new">3f40770bbee14d6ea56f978f6e14c28e</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0980</act:code>
    <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>08. Rückdeckungsansprüche aus Lebensversicherungen zum langfristigen Verbleib</act:name>
    <act:id type="new">049c9012c10148b7940e13a2ad6c8f2f</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0990</act:code>
    <act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>B. Umlaufvermögen</act:name>
    <act:id type="new">5e2ef4a6c24048f591561318fc1cfd61</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>SKR04 2022:1000-1999</act:description>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8b812bf92e4745b5ba8ce130f9d29aeb</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>I. Vorräte</act:name>
    <act:id type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>SKR04 2022: 1000-1199</act:description>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">5e2ef4a6c24048f591561318fc1cfd61</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>01. Roh-, Hilfs- und Betriebsstoffe (Bestand)</act:name>
    <act:id type="new">5b303da3f1724e85913d777dfee9f258</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1000</act:code>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>02. Unfertige Erzeugnisse, unfertige Leistungen (Bestand)</act:name>
    <act:id type="new">48e0ad4d5e54478197c5e66ae2a00f92</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1040</act:code>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Unfertige Erzeugnisse</act:name>
    <act:id type="new">1b3537caac414812ae7d14e76e80af98</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1050</act:code>
    <act:parent type="new">48e0ad4d5e54478197c5e66ae2a00f92</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Unfertige Leistungen</act:name>
    <act:id type="new">a88a511564b440caac84df4e642183c2</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1080</act:code>
    <act:parent type="new">48e0ad4d5e54478197c5e66ae2a00f92</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>In Ausführung befindl. Bauaufträge</act:name>
    <act:id type="new">f439077fa9dd41ac8dedd518321ffcc3</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1090</act:code>
    <act:parent type="new">48e0ad4d5e54478197c5e66ae2a00f92</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>In Arbeit befindliche Aufträge</act:name>
    <act:id type="new">525e5e55ba9c4efaa2fc55c6b1edf88f</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1095</act:code>
    <act:parent type="new">48e0ad4d5e54478197c5e66ae2a00f92</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>03. Fertige Erzeugnisse und Waren (Bestand)</act:name>
    <act:id type="new">bd0ea639f4b74381902d835e30225298</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1100</act:code>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Fertige Erzeugnisse (Bestand)</act:name>
    <act:id type="new">f32735d0dd614d1ab55f0fa4e440d63f</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1110</act:code>
    <act:parent type="new">bd0ea639f4b74381902d835e30225298</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Waren (Bestand)</act:name>
    <act:id type="new">0af3d5331d9c439f96f472f5151cdc28</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1140</act:code>
    <act:parent type="new">bd0ea639f4b74381902d835e30225298</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>04. Geleistete Anzahlungen auf Vorräte</act:name>
    <act:id type="new">3cb6bf0d0d8d45b39f76def953b3cfe2</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1180</act:code>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Geleistete Anzahlungen 7% Vorsteuer</act:name>
    <act:id type="new">d29e00d7a7594301b2a83b3298355809</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1181</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3cb6bf0d0d8d45b39f76def953b3cfe2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Geleistete Anzahlungen 16% Vorsteuer</act:name>
    <act:id type="new">e300d15de8654a5595d589cc999c940a</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1184</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3cb6bf0d0d8d45b39f76def953b3cfe2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Geleistete Anzahlungen 5% Vorsteuer</act:name>
    <act:id type="new">be8971f6371241f0b9d4a07f2dfba7a5</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1182</act:code>
    <act:parent type="new">3cb6bf0d0d8d45b39f76def953b3cfe2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Geleistete Anzahlungen 19% Vorsteuer</act:name>
    <act:id type="new">08fff24846a14f54a4781ad2f95f2910</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1186</act:code>
    <act:parent type="new">3cb6bf0d0d8d45b39f76def953b3cfe2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>05. Erhaltene Anzahlungen auf Bestellungen</act:name>
    <act:id type="new">aad60618c32844068d1e3996c1148fef</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1190</act:code>
    <act:description>(von Vorräten offen abgesetzt)</act:description>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>II. Forderungen und sonstige Vermögensgegenstände</act:name>
    <act:id type="new">f24561b239234a55b226904fd16991ab</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>SKR04 2022: 1200-1299</act:description>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">5e2ef4a6c24048f591561318fc1cfd61</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>01. Forderungen aus Lieferungen und Leistungen</act:name>
    <act:id type="new">404597d9239d4c24937a3b325acdba13</act:id>
    <act:type>RECEIVABLE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1200</act:code>
    <act:description>Debitorensammenkonto</act:description>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">f24561b239234a55b226904fd16991ab</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungen aus Lieferungen und Leistungen ohne Kontokorrent</act:name>
    <act:id type="new">d229950b9a28430e867899945599778d</act:id>
    <act:type>RECEIVABLE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1210</act:code>
    <act:description>ohne Kontokorrent</act:description>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">404597d9239d4c24937a3b325acdba13</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungen aus L+L allgem. Steuersatz oder eines Kleinunternehmers</act:name>
    <act:id type="new">a837ebd193e94b4dae1390d470a29c70</act:id>
    <act:type>RECEIVABLE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1215</act:code>
    <act:description>Forderungen aus Lieferungen und
Leistungen zum allgemeinen Umsatzsteuersatz
oder eines Kleinunternehmers
(EÜR)</act:description>
    <act:parent type="new">d229950b9a28430e867899945599778d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungen aus L+L ermäßigt. Steuersatz</act:name>
    <act:id type="new">b27cd166c8b34151b6121958d6b18d3c</act:id>
    <act:type>RECEIVABLE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1216</act:code>
    <act:description>Forderungen aus Lieferungen und
Leistungen zum ermäßigten Umsatzsteuersatz
(EÜR)</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">d229950b9a28430e867899945599778d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderg. aus steuerfreien oder nicht steuerbaren steuerbaren L+L</act:name>
    <act:id type="new">a11cf0bf43ef4921b4eb949a11a3f92a</act:id>
    <act:type>RECEIVABLE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1217</act:code>
    <act:description>Forderungen aus steuerfreien oder
nicht steuerbaren Lieferungen und
Leistungen (EÜR)</act:description>
    <act:parent type="new">d229950b9a28430e867899945599778d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungen aus L+L gemäß §24 UStG</act:name>
    <act:id type="new">2ac74ac29c654fd79932dfc7e6e0de0f</act:id>
    <act:type>RECEIVABLE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1218</act:code>
    <act:description>Forderungen aus Lieferungen und
Leistungen nach Durchschnittssätzen
nach § 24 UStG (EÜR) - Land- &amp; forstwirtsch. Durchsschnitt</act:description>
    <act:parent type="new">d229950b9a28430e867899945599778d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gegenkonto 1215 - 1218 bei Aufteilung der Forderungen nach Steuersätzen (EÜR)</act:name>
    <act:id type="new">be81622201e843d5ad1ec5d7370117a0</act:id>
    <act:type>RECEIVABLE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1219</act:code>
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      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1498</act:code>
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    <act:name>Neutralisierung ertragswirksamer Sachverhalte für § 4 Abs. 3 EStG</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1491</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Forderungen gegen Gesellschaft/Gesamthand</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1494</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Forderungen gegen GmbH-Gesellschafter</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1307</act:code>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1308</act:code>
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    <act:name>Restlaufzeit größer 1 Jahr</act:name>
    <act:id type="new">981e9f032e5647528447d672ab847dea</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1309</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Forderungen gegen persönlich haftende Gesellschafter</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1317</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Restlaufzeit bis 1 Jahr</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1318</act:code>
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haftende Gesellschafter</act:description>
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  <gnc:account version="2.0.0">
    <act:name>Restlaufzeit größer 1 Jahr</act:name>
    <act:id type="new">0f5a61184f884658979e72ee5c1258ca</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1319</act:code>
    <act:description>Forderungen gegen persönlich
haftende Gesellschafter</act:description>
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  <gnc:account version="2.0.0">
    <act:name>Forderungen gegen Kommanditisten und atypisch stille Gesellschafter</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1327</act:code>
    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Restlaufzeit bis 1 Jahr</act:name>
    <act:id type="new">74b3ec6ff9b34001b0041ea671a42fe2</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1328</act:code>
    <act:description>Forderungen gegen Kommanditisten und atypisch stille Gesellschafter</act:description>
    <act:parent type="new">0cac05e8010c465c811631637c9ffecf</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Restlaufzeit größer 1 Jahr</act:name>
    <act:id type="new">e8b6956f248744f78e235fd262915c9a</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1329</act:code>
    <act:description>Forderungen gegen Kommanditisten und atypisch stille Gesellschafter</act:description>
    <act:parent type="new">0cac05e8010c465c811631637c9ffecf</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Forderungen gegen typisch stille Gesellschafter</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1337</act:code>
    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Restlaufzeit bis 1 Jahr</act:name>
    <act:id type="new">fae18e99c49e4593b505e8e53e7953d6</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1338</act:code>
    <act:description>Forderungen gegen typisch stille
Gesellschafter</act:description>
    <act:parent type="new">de1d6f7aacdc4e90a80837e75835e277</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Restlaufzeit größer 1 Jahr</act:name>
    <act:id type="new">590fec8ad3ea4a2fba99e22e198320f3</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1339</act:code>
    <act:description>Forderungen gegen typisch stille
Gesellschafter</act:description>
    <act:parent type="new">de1d6f7aacdc4e90a80837e75835e277</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Ansprüche aus betrieblicher Altersversorgung und Pensionsansprüche (Mitunternehmer)</act:name>
    <act:id type="new">0eddd9f16b37465fbec14cc8637496fd</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1349</act:code>
    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Forderungen gegenüber Krankenkassen aus Aufwendungsausgleichsgesetz</act:name>
    <act:id type="new">bac02be8291a4233ad105b983e914ca1</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1369</act:code>
    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Vermögensgegenstände zur Erfüllung von Pensionsrückstellungen
und ähnlichen Verpflichtungen zum langfristigen Verbleib</act:name>
    <act:id type="new">7db98b3a8b7843a8ac8c59fec8f447ac</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1380</act:code>
    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Vermögensgegenstände zur Saldierung mit Pensionsrückstellungen und ähnlichen Verpflichtungen zum langfristigen Verbleib nach § 246 Abs. 2 HGB</act:name>
    <act:id type="new">1c6a71e4cf524788a6a3f6b0c731ec93</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1381</act:code>
    <act:parent type="new">7db98b3a8b7843a8ac8c59fec8f447ac</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Vermögensgegenstände zur Erfüllung von mit der Altersversorgung vergleichbaren langfristigen Verpflichtungen</act:name>
    <act:id type="new">8f5350e7b3364379adf82c06e80d4156</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1382</act:code>
    <act:parent type="new">7db98b3a8b7843a8ac8c59fec8f447ac</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Vermögensgegenstände zur Saldierung mit der Altersversorgung vergleichbaren langfristigen Verpflichtungen nach § 246 Abs. 2 HGB</act:name>
    <act:id type="new">fda258a9f0d149e1a923cee228724a9b</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1383</act:code>
    <act:parent type="new">7db98b3a8b7843a8ac8c59fec8f447ac</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Forderungen gegen Arbeitsgemeinschaften</act:name>
    <act:id type="new">bc34bca81a844eeaba14c0de371a398e</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1391</act:code>
    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Genussrechte</act:name>
    <act:id type="new">8f5f0e89c1f54c41b1675f5ab48f124e</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1393</act:code>
    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
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    <act:name>Einzahlungsansprüche zu Nebenleistungen oder Zuzahlungen</act:name>
    <act:id type="new">0310d7ec4ed241f6a12ab5a6754e3fd3</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1394</act:code>
    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1400</act:code>
    <act:description>UstVa Zl. 55, Kz. 66</act:description>
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      <slot>
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      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
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            <slot:value type="string">K66</slot:value>
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        </slot:value>
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      <slot>
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        <slot:value type="integer">1</slot:value>
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    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1401</act:code>
    <act:description>UstVa Zl. 55, Kz. 66</act:description>
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      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
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            <slot:value type="string">K66</slot:value>
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      <slot>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1405</act:code>
    <act:description>UstVa Zl. 55, Kz. 66</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K66</slot:value>
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        </slot:value>
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      <slot>
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        <slot:value type="integer">1</slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Abziehbare Vorsteuer 19%</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1406</act:code>
    <act:description>UstVa Zl. 55, Kz. 66</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K66</slot:value>
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        </slot:value>
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      <slot>
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        <slot:value type="integer">1</slot:value>
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    <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
    <act:id type="new">8915ea108dbe4a858e6dfaa69d8d6e61</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1402</act:code>
    <act:description>UstVa Zl. 56, Kz. 61</act:description>
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      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K61</slot:value>
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      <slot>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1403</act:code>
    <act:slots>
      <slot>
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        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K61</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8915ea108dbe4a858e6dfaa69d8d6e61</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 19 %</act:name>
    <act:id type="new">7eac53d4d5fe4dfbbd8d5bc89374fcce</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1404</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K61</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8915ea108dbe4a858e6dfaa69d8d6e61</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abziehbare Vorsteuer 16 %</act:name>
    <act:id type="new">b9123f2f05294f1fa0c87413cd3f7e3d</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1405</act:code>
    <act:parent type="new">8915ea108dbe4a858e6dfaa69d8d6e61</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abziehbare Vorsteuer 19 %</act:name>
    <act:id type="new">57f76e62995d4e66853da02e87200512</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1407</act:code>
    <act:parent type="new">8915ea108dbe4a858e6dfaa69d8d6e61</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vorsteuer nach allgemeinen Durchschnittsätzen</act:name>
    <act:id type="new">14b966799b3d40cb87bfdb38238ab3af</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1407</act:code>
    <act:description>UstVa Zl. 59, Kz. 63</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K63</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Abziehbare Vorsteuer nach §13b UStG</act:name>
    <act:id type="new">a2e7b007f4b6438491be5e8af7bba588</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1408</act:code>
    <act:description>UstVa Zl. 58, Kz. 67</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K67</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abziehbare Vorsteuer nach §13b UStG 16%</act:name>
    <act:id type="new">cd6084bf8990473899448d4adb32f2d5</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1409</act:code>
    <act:parent type="new">a2e7b007f4b6438491be5e8af7bba588</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Aufzuteilende Vorsteuer</act:name>
    <act:id type="new">eee5042cfc944be292b8d3875f60f77e</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1410</act:code>
    <act:description>teilw. privat genutze Anschaffungen (?)</act:description>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Aufzuteilende Vorsteuer 7%</act:name>
    <act:id type="new">3d0089a08a7340a69a002f66327cf7db</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1411</act:code>
    <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
    <act:id type="new">84f815571ae74b2080076f9ee585f332</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1412</act:code>
    <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufzuteilende Vorsteuer 16%</act:name>
    <act:id type="new">cef78b08ecf341b7859b69b3f07784cf</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1415</act:code>
    <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufzuteilende Vorsteuer 19%</act:name>
    <act:id type="new">6a5484e4e2724822be4114726de7671d</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1416</act:code>
    <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufzuteilende Vorsteuer nach §§13a/13b UStG</act:name>
    <act:id type="new">11314f6c506d4cd5b1792bd3604dfd97</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1417</act:code>
    <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufzuteilende Vorsteuer nach §§13a/13b UStG 16 %</act:name>
    <act:id type="new">05da75e28f22440a801519f7b9bd09c2</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1418</act:code>
    <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb 19 %</act:name>
    <act:id type="new">7c0f1d234a7342eca2bb64a953c523de</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1413</act:code>
    <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufzuteilende Vorsteuer 5 %</act:name>
    <act:id type="new">60bdaeb12ad24542ae2e312a3eeb5a94</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1414</act:code>
    <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufzuteilende Vorsteuer nach §§ 13a und 13b UStG 19 %</act:name>
    <act:id type="new">9983e57d1afa4faa92d32db3d68fd334</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1419</act:code>
    <act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vorsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager</act:name>
    <act:id type="new">b63f13e409724c07991a206e0dcb65b4</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1431</act:code>
    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne UStId-Nr</act:name>
    <act:id type="new">e7274977c9614c1c8dd9c9fcdceafa7c</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1432</act:code>
    <act:description>UstVa Zl. 61, Kz. 59</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K59</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Bezahlte Einfuhrumsatzsteuer</act:name>
    <act:id type="new">4b13549246be4d7f83d9d661f05fae36</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1433</act:code>
    <act:description>UstVa Zl. 57, Kz. 62</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K62</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vorsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts</act:name>
    <act:id type="new">aae2387025494843989e957faed1316a</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1436</act:code>
    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderung gegenüber Bundesagentur für Arbeit</act:name>
    <act:id type="new">e74534f597a64ca38d823ecb63cd9896</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1457</act:code>
    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vorsteuer nach allgemeinen Durchschnittssätzen UStVA Kz. 63</act:name>
    <act:id type="new">118cda812a9b40209d33ee1706a60589</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1484</act:code>
    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Wirtschaftsgüter des Umlaufvermögens nach § 4 Abs. 3 Satz 4 EStG</act:name>
    <act:id type="new">04e645953f04434ca853d81e5891afcb</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1487</act:code>
    <act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>III. Wertpapiere</act:name>
    <act:id type="new">2f733f0b84c04534b4f2ceea0830e5e3</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>1500-1549</act:description>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">5e2ef4a6c24048f591561318fc1cfd61</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>01. Anteile an verbundenen Unternehmen (Umlaufvermögen)</act:name>
    <act:id type="new">3ad456fc10454876adafa77d125c835d</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1500</act:code>
    <act:parent type="new">2f733f0b84c04534b4f2ceea0830e5e3</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft</act:name>
    <act:id type="new">1869ed7ca5a840d786b94cb07934ab85</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1504</act:code>
    <act:parent type="new">3ad456fc10454876adafa77d125c835d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>02. sonstige Wertpapiere</act:name>
    <act:id type="new">eaae8e1f8bbe4391ac731786ee1e263a</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1510</act:code>
    <act:parent type="new">2f733f0b84c04534b4f2ceea0830e5e3</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Finanzwechsel</act:name>
    <act:id type="new">dd7532c9dbda49b48abe6bb81c32da71</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1520</act:code>
    <act:parent type="new">eaae8e1f8bbe4391ac731786ee1e263a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2</act:name>
    <act:id type="new">95a418425e9043a0b99cf82f9c43862e</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1525</act:code>
    <act:parent type="new">eaae8e1f8bbe4391ac731786ee1e263a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Wertpapieranlagen im Rahmen der kurzfristigen Finanzdisposition</act:name>
    <act:id type="new">e9389dc963d64dbfa5fa27c6d41e9ba6</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1530</act:code>
    <act:parent type="new">eaae8e1f8bbe4391ac731786ee1e263a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Schecks</act:name>
    <act:id type="new">22a87047cc354d1fa3d229988c61e697</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1550</act:code>
    <act:parent type="new">eaae8e1f8bbe4391ac731786ee1e263a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>IV. Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks</act:name>
    <act:id type="new">68e5746d19584887bd387b75fcf1fbb1</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>1550-1899</act:description>
    <act:slots>
      <slot>
        <slot:key>last-num</slot:key>
        <slot:value type="string">1</slot:value>
      </slot>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">5e2ef4a6c24048f591561318fc1cfd61</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kasse</act:name>
    <act:id type="new">f5f43c03a14f4fc79b7447100265a89b</act:id>
    <act:type>CASH</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1600</act:code>
    <act:slots>
      <slot>
        <slot:key>last-num</slot:key>
        <slot:value type="string">1</slot:value>
      </slot>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nebenkasse 1</act:name>
    <act:id type="new">42ccb82938994d3aa2bab661a878d1b6</act:id>
    <act:type>CASH</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1610</act:code>
    <act:parent type="new">f5f43c03a14f4fc79b7447100265a89b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nebenkasse 2</act:name>
    <act:id type="new">64973f95e5be4343b9d36d20bd61c9c7</act:id>
    <act:type>CASH</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1620</act:code>
    <act:parent type="new">f5f43c03a14f4fc79b7447100265a89b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bank (Postbank)</act:name>
    <act:id type="new">abe46224571647ef99d1247ee242ec6e</act:id>
    <act:type>BANK</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1700</act:code>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bank (Postbank 1)</act:name>
    <act:id type="new">0897063643d3487a935ddad2908dfb7c</act:id>
    <act:type>BANK</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1710</act:code>
    <act:parent type="new">abe46224571647ef99d1247ee242ec6e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bank (Postbank 2)</act:name>
    <act:id type="new">cea0396f3a8b428892f3f30ce7c1462c</act:id>
    <act:type>BANK</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1720</act:code>
    <act:parent type="new">abe46224571647ef99d1247ee242ec6e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bank (Postbank 3)</act:name>
    <act:id type="new">8fcaed181fde406781933d01e239c270</act:id>
    <act:type>BANK</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1730</act:code>
    <act:parent type="new">abe46224571647ef99d1247ee242ec6e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>LZB-Guthaben</act:name>
    <act:id type="new">577eda3fd535434d82ed171e706f56ae</act:id>
    <act:type>BANK</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1780</act:code>
    <act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bundesbankguthaben</act:name>
    <act:id type="new">7bf3253297854db9b1285ff157718ddf</act:id>
    <act:type>BANK</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1790</act:code>
    <act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bank</act:name>
    <act:id type="new">797da87bb2a947a491a65016d8d8215b</act:id>
    <act:type>BANK</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:non-standard-scu />
    <act:code>1800</act:code>
    <act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bank 1</act:name>
    <act:id type="new">eed7a29acb524dc9813d099618270ac6</act:id>
    <act:type>BANK</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1810</act:code>
    <act:parent type="new">797da87bb2a947a491a65016d8d8215b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bank 2</act:name>
    <act:id type="new">16f1f3fdd9d141c4b1d851a3b3c474a4</act:id>
    <act:type>BANK</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1820</act:code>
    <act:parent type="new">797da87bb2a947a491a65016d8d8215b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bank 3</act:name>
    <act:id type="new">b014fe71485c4c48bffe3877f8071ede</act:id>
    <act:type>BANK</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1830</act:code>
    <act:parent type="new">797da87bb2a947a491a65016d8d8215b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bank 4</act:name>
    <act:id type="new">519dcb5291de446ab4d74129161f31bc</act:id>
    <act:type>BANK</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1840</act:code>
    <act:parent type="new">797da87bb2a947a491a65016d8d8215b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bank 5</act:name>
    <act:id type="new">90064eea75cb45f4bfa738845de7c790</act:id>
    <act:type>BANK</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1850</act:code>
    <act:parent type="new">797da87bb2a947a491a65016d8d8215b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Finanzmittelanlagen im Rahmen der kurzfristigen Finanzdisposition</act:name>
    <act:id type="new">d76a02d7924640fdb57e09055c36a273</act:id>
    <act:type>BANK</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1890</act:code>
    <act:description>(nicht im Finanzmittelfonds enthalten)</act:description>
    <act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten gegenüber Kreditinstituten</act:name>
    <act:id type="new">4acf14daf03e4146992e397af2c8a10b</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1895</act:code>
    <act:description>(nicht im Finanzmittelfonds enthalten)</act:description>
    <act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>C. Rechnungsabgrenzungsposten Umlaufvermögen</act:name>
    <act:id type="new">c281571348424519bc566b9eb38ad480</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>Rechnungsabgrenzungsposten</act:description>
    <act:slots>
      <slot>
        <slot:key>notes</slot:key>
        <slot:value type="string">1900-1999</slot:value>
      </slot>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8b812bf92e4745b5ba8ce130f9d29aeb</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aktive Rechnungsabgrenzung</act:name>
    <act:id type="new">5a8ccbebc4c3426f82f82a35a4dcb30e</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1900</act:code>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c281571348424519bc566b9eb38ad480</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Als Aufwand berücksichtigte Zölle und Verbrauchsteuern auf Vorräte</act:name>
    <act:id type="new">6fd5b5a425d44037a780d70904f071d5</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1920</act:code>
    <act:parent type="new">5a8ccbebc4c3426f82f82a35a4dcb30e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Als Aufwand berücksichtigte Umsatzsteuer auf Anzahlungen</act:name>
    <act:id type="new">f9073e0f70db4ed39ea8f1f00ad9c676</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1930</act:code>
    <act:parent type="new">5a8ccbebc4c3426f82f82a35a4dcb30e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Damnum/Disagio</act:name>
    <act:id type="new">5896f95c7f574265b0139f983ef38085</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1940</act:code>
    <act:parent type="new">5a8ccbebc4c3426f82f82a35a4dcb30e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abgrenzung aktive latente Steuern</act:name>
    <act:id type="new">27276fc51d0f4e0696a688fc7fc5c8a2</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1950</act:code>
    <act:description>§274 HGB</act:description>
    <act:slots>
      <slot>
        <slot:key>notes</slot:key>
        <slot:value type="string">WertaufholungsGEBOT in Handelsbilanz - WertaufholungsVERBOT in Steuerbilanz</slot:value>
      </slot>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c281571348424519bc566b9eb38ad480</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Passiva</act:name>
    <act:id type="new">c3aa052be19846e3a390d0d90d14327b</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>Passiva = Kapitalherkunft</act:description>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>A. Eigenkapital</act:name>
    <act:id type="new">bb1badf5cdef4b31b290e63a27a57f4a</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c3aa052be19846e3a390d0d90d14327b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>a) Personengesellschaft</act:name>
    <act:id type="new">2861bd56a52746acb9b4c50efe75a825</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">bb1badf5cdef4b31b290e63a27a57f4a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>I. Kapital / Vollhafter / Einzelunternehmer</act:name>
    <act:id type="new">f3f84c050390410898fb4b6d78dbcbae</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>Personengesellschaften</act:description>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">2861bd56a52746acb9b4c50efe75a825</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Festkapital</act:name>
    <act:id type="new">a19ca761687940829d12319c1a81b7b4</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2000</act:code>
    <act:parent type="new">f3f84c050390410898fb4b6d78dbcbae</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Variables Kapital</act:name>
    <act:id type="new">1e49b0e2496845f885c62d7a2a81be46</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2010</act:code>
    <act:parent type="new">f3f84c050390410898fb4b6d78dbcbae</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gesellschafter-Darlehen</act:name>
    <act:id type="new">12fe15e918784f6b930730c4f3ccf8de</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2020</act:code>
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    <act:name>Kapital (fester Anteil nur Einzelunternehmen)</act:name>
    <act:id type="new">64ebe3bd6601455ea1645343118bbbee</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2001</act:code>
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    <act:name>Kapital (variabler Anteil, nur Einzelunternehmen)</act:name>
    <act:id type="new">228cfe57238e4ef7ba6e0601db66d7f2</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2011</act:code>
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    <act:name>Eigenkapital Einzelunternehmer (zur freien Verfügung)</act:name>
    <act:id type="new">6b44e707c1d54d7c8c85215bf4fe7554</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2030</act:code>
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    <act:name>II. Kapital / Teilhafter</act:name>
    <act:id type="new">8d5f67944dc84237a58a2e85d17b5cef</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:description>Kommanditisten</act:description>
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    <act:name>Kommandit-Kapital</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2050</act:code>
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    <act:name>Verlustausgleichskonto</act:name>
    <act:id type="new">24a0441b180d41bdb7c38119bcab68c8</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2060</act:code>
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    <act:name>Gesellschafter-Darlehen</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2070</act:code>
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    <act:name>III. Privat Vollhafter/Einzelunternehmer</act:name>
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    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
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    <act:name>Privatentnahmen allgemein</act:name>
    <act:id type="new">317f267e7e3645a19996d89428f644df</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2100</act:code>
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    <act:name>Unentgeltliche Wertabgaben</act:name>
    <act:id type="new">57325103c1d24542b0fcb5d180e54812</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2130</act:code>
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    <act:name>Privatsteuern</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2150</act:code>
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    <act:name>Privateinlagen</act:name>
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    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2180</act:code>
    <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
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    <act:name>Sonderausgaben beschränkt abzugsfähig</act:name>
    <act:id type="new">412086c7aca1486f9c72aa5b3889d8e0</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2200</act:code>
    <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
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    <act:name>Sonderausgaben unbeschränkt abzugsfähig</act:name>
    <act:id type="new">a0cd2b6836ef43d19958e8077a4704cc</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2230</act:code>
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    <act:name>Zuwendungen, Spenden -79</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2250</act:code>
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    <act:name>Außergewöhnliche Belastungen</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2280</act:code>
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    <act:id type="new">a443b3f17159408c98cc778cb7df774a</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2300</act:code>
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    <act:name>2349 Grundstücksaufwand (Umsatzsteuerschlüssel möglich, nur Einzelunternehmen)</act:name>
    <act:id type="new">b3b48abdf6954d3d9495c6bf08e35b88</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2349</act:code>
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    <act:name>Grundstücksertrag</act:name>
    <act:id type="new">aa51df2477dc4879bb6c2e15c01f9458</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2350</act:code>
    <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
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    <act:name>Grundstücksertrag (Umsatzsteuerschlüssel möglich)</act:name>
    <act:id type="new">7b3432bd60c647d2a34d5ee03700fcb4</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2399</act:code>
    <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
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    <act:name>Privatentnahmen allgemein (nur Einzelunternehmen)</act:name>
    <act:id type="new">be77cc4f21ca4330bda34e91e6d31a72</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2101</act:code>
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    <act:name>2110 Privatentnahmen allgemein</act:name>
    <act:id type="new">cb66b4dc50d24c3f8ba1590279709844</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2110</act:code>
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    <act:name>2111 Privatentnahmen allgemein (nur Einzelunternehmen)</act:name>
    <act:id type="new">e37bc8f76e6d4dcb8965cf0ff0df78f3</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2111</act:code>
    <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
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    <act:name>2120 Privatentnahmen allgemein</act:name>
    <act:id type="new">0a7e2524222345829dd73ce2cbca5d3e</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2120</act:code>
    <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
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    <act:name>2121 Privatentnahmen allgemein (nur Einzelunternehmen</act:name>
    <act:id type="new">bf76b232eb534926bdd09458fb3730b4</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2121</act:code>
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    <act:id type="new">88814e3877224b4c85d157c5119d9d8f</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2131</act:code>
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    <act:id type="new">0a8bc04598c140158e016c225fefaff1</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2140</act:code>
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    <act:id type="new">903b1846c93c40909a5166d3267ddbd8</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2141</act:code>
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    <act:id type="new">ad9c61de2c344573b3e9164cc9a4e510</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2151</act:code>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2160</act:code>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2161</act:code>
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    <act:name>2170 Privatsteuern</act:name>
    <act:id type="new">827115a3b38144d8af27d7e5f1535fd7</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2170</act:code>
    <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
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    <act:name>2171 Privatsteuern (nur Einzelunternehmen)</act:name>
    <act:id type="new">c7e637eb83984182bde6f74d1c60e5cb</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2171</act:code>
    <act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
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    <act:name>2181 Privateinlagen (nur Einzelunternehmen)</act:name>
    <act:id type="new">e27985c4246a451690cd268ae68b22e5</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2181</act:code>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2720</act:code>
    <act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>2730 Grundstücksaufwand (TH), FK</act:name>
    <act:id type="new">b7d6135837164c909bb940d78e3a9cc2</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2730</act:code>
    <act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>2740 Grundstücksaufwand (TH), FK</act:name>
    <act:id type="new">acb87ac7eb184326b9beeedd3f0238c2</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2740</act:code>
    <act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>2760 Grundstücksertrag (TH), FK</act:name>
    <act:id type="new">c0163464245848f5b36298e1a0a782a8</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2760</act:code>
    <act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>2770 Grundstücksertrag (TH), FK</act:name>
    <act:id type="new">4cf967f092c443aa860d3718f1f296c9</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2770</act:code>
    <act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>2780 Grundstücksertrag (TH), FK</act:name>
    <act:id type="new">8e64d66f4e194e9496042acfa6ae94fd</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2780</act:code>
    <act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>2790 Grundstücksertrag (TH), FK</act:name>
    <act:id type="new">b6984da05ffe4eb6961f795bf4ff0efe</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2790</act:code>
    <act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>b) Kapitalgesellschaft</act:name>
    <act:id type="new">248f61f97ba3455bac430c609f4e6678</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
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    </act:slots>
    <act:parent type="new">bb1badf5cdef4b31b290e63a27a57f4a</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>I. Gezeichnetes Kapital</act:name>
    <act:id type="new">be01b40b81624e3dacb377d3d4dae9db</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">248f61f97ba3455bac430c609f4e6678</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gezeichnetes Kapital</act:name>
    <act:id type="new">f989409548e74d778840e7a6dec13034</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2900</act:code>
    <act:parent type="new">be01b40b81624e3dacb377d3d4dae9db</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Ausstehende Einlagen auf das gezeichnete Kapital, nicht eingefordert</act:name>
    <act:id type="new">fc02dd5a1f4e4fd9a0a83dc18452a35c</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2910</act:code>
    <act:description>Passivausweis, von gezeichnetem Kapital offen abgesetzt; eingeforderte ausstehende Einlagen s. Konto 1298</act:description>
    <act:slots>
      <slot>
        <slot:key>notes</slot:key>
        <slot:value type="string">Aktivausweis: 0001</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">be01b40b81624e3dacb377d3d4dae9db</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Geschäftsguthaben der verbleibenden Mitglieder</act:name>
    <act:id type="new">252fbca166634d9e83cef74ff063caee</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2901</act:code>
    <act:parent type="new">be01b40b81624e3dacb377d3d4dae9db</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Geschäftsguthaben der ausscheidenden Mitglieder</act:name>
    <act:id type="new">5e698ed44f2e4ba3b0e0df2a55fae027</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2902</act:code>
    <act:parent type="new">be01b40b81624e3dacb377d3d4dae9db</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Geschäftsguthaben aus gekündigten Geschäftsanteilen</act:name>
    <act:id type="new">ed90f71bd8854e5fbb06e2d034a38316</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2903</act:code>
    <act:parent type="new">be01b40b81624e3dacb377d3d4dae9db</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Rückständige fällige Einzahlungen auf Geschäftsanteile, vermerkt</act:name>
    <act:id type="new">64b975e1d8944f3a8a0bbdf97ce7830f</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2906</act:code>
    <act:parent type="new">be01b40b81624e3dacb377d3d4dae9db</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gegenkonto Rückständige fällige Einzahlungen auf Geschäftsanteile, vermerkt</act:name>
    <act:id type="new">04f939c3c668472db99fcf2aa5585044</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2907</act:code>
    <act:parent type="new">be01b40b81624e3dacb377d3d4dae9db</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kapitalerhöhung aus Gesellschaftsmitteln</act:name>
    <act:id type="new">34bac842fd5d4ef5b985a2bf398764b6</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2908</act:code>
    <act:parent type="new">be01b40b81624e3dacb377d3d4dae9db</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erworbene eigene Anteile</act:name>
    <act:id type="new">8b3e930bc5ba4609a9c94cb2aac5072b</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2909</act:code>
    <act:parent type="new">be01b40b81624e3dacb377d3d4dae9db</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>II. Kapitalrücklage</act:name>
    <act:id type="new">36b49bd0b8a949b9844ed2e843c04099</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">248f61f97ba3455bac430c609f4e6678</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Kapitalrücklage</act:name>
    <act:id type="new">b81d6d64bff44111852ab254f8eccbc4</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2920</act:code>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">36b49bd0b8a949b9844ed2e843c04099</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Kapitalrücklage durch Ausgabe von Anteilen über Nennbetrag</act:name>
    <act:id type="new">862a86520bf44ee192b54cafb02721ec</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2925</act:code>
    <act:parent type="new">b81d6d64bff44111852ab254f8eccbc4</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kapitalrücklage durch Ausgabe von Schuldverschreibungen für Wandlungsrechte und Optionsrechte zum Erwerb von Anteilen</act:name>
    <act:id type="new">c0bfda6fc8f443e8b9ddc1b516ea5fbd</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2926</act:code>
    <act:parent type="new">b81d6d64bff44111852ab254f8eccbc4</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kapitalrücklage durch Zuzahlungen gegen Gewährung eines Vorzugs für Anteile</act:name>
    <act:id type="new">0ee74729bf0e4f57bc7fcc0ff96f50a8</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2927</act:code>
    <act:parent type="new">b81d6d64bff44111852ab254f8eccbc4</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Andere Zuzahlungen in das Eigenkapital</act:name>
    <act:id type="new">f8938c573b6543d095c1ea3526d2b226</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2928</act:code>
    <act:parent type="new">b81d6d64bff44111852ab254f8eccbc4</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Eingefordertes Nachschusskapital</act:name>
    <act:id type="new">75b7715cc6a64bfab55424a910ca42c6</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2929</act:code>
    <act:description>Gegenkonto 1299</act:description>
    <act:parent type="new">b81d6d64bff44111852ab254f8eccbc4</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>c) alle</act:name>
    <act:id type="new">ab07bfbf855741b1b05e70c3cd85504e</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">bb1badf5cdef4b31b290e63a27a57f4a</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>I. Gewinnrücklagen</act:name>
    <act:id type="new">6d77e24dbd434ad09a15965d73006b44</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
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    </act:slots>
    <act:parent type="new">ab07bfbf855741b1b05e70c3cd85504e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>01. Gesetzliche Rücklage</act:name>
    <act:id type="new">8c79847b289e45ed83b30a3c1b0c8fb2</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2930</act:code>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
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    <act:parent type="new">6d77e24dbd434ad09a15965d73006b44</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen</act:name>
    <act:id type="new">1e9ab4ff49ad4a68a85fe72499e5cc63</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2935</act:code>
    <act:parent type="new">8c79847b289e45ed83b30a3c1b0c8fb2</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Andere Ergebnisrücklagen</act:name>
    <act:id type="new">4cd667aebfc04046af4d30bcb8e00a06</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2937</act:code>
    <act:parent type="new">8c79847b289e45ed83b30a3c1b0c8fb2</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>02. Satzungsmäßige Rücklagen</act:name>
    <act:id type="new">5b8433ac08054d60b7f52b8d003d882a</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2950</act:code>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
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    <act:parent type="new">6d77e24dbd434ad09a15965d73006b44</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gesamthänderisch gebundene Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)</act:name>
    <act:id type="new">67dcb56a4a954f7ea3198e830156a118</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2959</act:code>
    <act:parent type="new">5b8433ac08054d60b7f52b8d003d882a</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>03. Andere Gewinnrücklagen</act:name>
    <act:id type="new">4e7d0fd58e43404c8d0db938972bd524</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2960</act:code>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
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    <act:parent type="new">6d77e24dbd434ad09a15965d73006b44</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Eigenkapitalanteil von Wertaufholungen</act:name>
    <act:id type="new">81e5269cab5d4e05a172f1f0a2d1ab00</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2962</act:code>
    <act:parent type="new">4e7d0fd58e43404c8d0db938972bd524</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Andere Gewinnrücklagen 40% Vorbelastung</act:name>
    <act:id type="new">094d459cf72347899f8b05496a3026b2</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2965</act:code>
    <act:parent type="new">4e7d0fd58e43404c8d0db938972bd524</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Andere Gewinnrücklagen 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
    <act:id type="new">65f247eec83f4cf8bccd770155911887</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2966</act:code>
    <act:parent type="new">4e7d0fd58e43404c8d0db938972bd524</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Andere Gewinnrücklagen 0% Vorbelastung (EK02)</act:name>
    <act:id type="new">9406ddb9b828491585915ef20f2ff40f</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2967</act:code>
    <act:parent type="new">4e7d0fd58e43404c8d0db938972bd524</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Andere Gewinnrücklagen aus dem Erwerb eigener Anteile</act:name>
    <act:id type="new">be0124daa9b64cce8e2644ad3b7d50ca</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2961</act:code>
    <act:parent type="new">4e7d0fd58e43404c8d0db938972bd524</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gewinnrücklagen aus den Übergangsvorschriften BilMoG</act:name>
    <act:id type="new">86f394afab454c3a99d6fb5dd8aa37a0</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2963</act:code>
    <act:parent type="new">4e7d0fd58e43404c8d0db938972bd524</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gewinnrücklagen aus den Übergangsvorschriften BilMoG (Zuschreibung Sachanlagevermögen)</act:name>
    <act:id type="new">ab865c1f0bac47f7a763c06291a3fdd9</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2964</act:code>
    <act:parent type="new">4e7d0fd58e43404c8d0db938972bd524</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Latente Steuern (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen</act:name>
    <act:id type="new">95bb0c2be0254d138c530166b0b3bea2</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2968</act:code>
    <act:parent type="new">4e7d0fd58e43404c8d0db938972bd524</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Rechnungsabgrenzungsposten (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen</act:name>
    <act:id type="new">607e29ed66e349ddb001ff0ba1b49b80</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2969</act:code>
    <act:parent type="new">4e7d0fd58e43404c8d0db938972bd524</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>II. Gewinnvortrag/Verlustvortrag vor Verwendung</act:name>
    <act:id type="new">5d713e4d3a7f4f6fb288f9bb558aa649</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
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    <act:parent type="new">ab07bfbf855741b1b05e70c3cd85504e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gewinnvortrag vor Verwendung</act:name>
    <act:id type="new">49fdd318e5cf483b8fbd239b20120f08</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2970</act:code>
    <act:slots>
      <slot>
        <slot:key>notes</slot:key>
        <slot:value type="string">AutoGewinn</slot:value>
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    <act:parent type="new">5d713e4d3a7f4f6fb288f9bb558aa649</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verlustvortrag vor Verwendung</act:name>
    <act:id type="new">5da1db00be3c42768c998fc254e96b69</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2978</act:code>
    <act:slots>
      <slot>
        <slot:key>notes</slot:key>
        <slot:value type="string">AutoVerlust</slot:value>
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    </act:slots>
    <act:parent type="new">5d713e4d3a7f4f6fb288f9bb558aa649</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gewinnvortrag vor Verwendung (mit Aufteilung für Kapitalkontenentwicklung)</act:name>
    <act:id type="new">a2d86f757ab2497db4bc87847937dda7</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2975</act:code>
    <act:parent type="new">5d713e4d3a7f4f6fb288f9bb558aa649</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verlustvortrag vor Verwendung (mit Aufteilung für Kapitalkontenentwicklung)</act:name>
    <act:id type="new">f306423cc41d40a8a4c95c1b8fdb2356</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2977</act:code>
    <act:parent type="new">5d713e4d3a7f4f6fb288f9bb558aa649</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>III. Sonderposten mit Rücklageanteil</act:name>
    <act:id type="new">54baf8cbb58f4c3b9a4ee2d645425ba3</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
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    <act:parent type="new">ab07bfbf855741b1b05e70c3cd85504e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Übrige andere Sonderposten</act:name>
    <act:id type="new">86c33e37299741e3b159fabab4258e90</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2980</act:code>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
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    <act:parent type="new">54baf8cbb58f4c3b9a4ee2d645425ba3</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sonderposten mit Rücklagenanteil nach §6b EStG</act:name>
    <act:id type="new">70c6f2f5c0a8482080ba65e8152b0efe</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2981</act:code>
    <act:parent type="new">86c33e37299741e3b159fabab4258e90</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Rücklage für Ersatzbeschaffung</act:name>
    <act:id type="new">459c1d1dd14f4638b19882e13d9fa5b0</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2982</act:code>
    <act:parent type="new">86c33e37299741e3b159fabab4258e90</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Rücklage für Zuschüsse</act:name>
    <act:id type="new">f956cd267dc045ed92954bbebacda6f3</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2988</act:code>
    <act:parent type="new">86c33e37299741e3b159fabab4258e90</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sonderposten mit Rücklageanteil, Sonderabschreibungen</act:name>
    <act:id type="new">418f62a23cbe40169d064eddd5b9d08f</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2990</act:code>
    <act:parent type="new">86c33e37299741e3b159fabab4258e90</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Ausgleichsposten bei Entnahmen § 4g EStG</act:name>
    <act:id type="new">c9d0949d75b3449a8f7e984a347db489</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2995</act:code>
    <act:parent type="new">86c33e37299741e3b159fabab4258e90</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonderposten mit Rücklageanteil nach § 7g Abs. 5 EStG</act:name>
    <act:id type="new">baca68abe8314c588836b44b8709637e</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2997</act:code>
    <act:parent type="new">86c33e37299741e3b159fabab4258e90</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sonderposten für Zuschüsse Dritter</act:name>
    <act:id type="new">5a9eb864f72b48feb209a704104fb0cc</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2998</act:code>
    <act:parent type="new">86c33e37299741e3b159fabab4258e90</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sonderposten für Investitionszulagen</act:name>
    <act:id type="new">32cad72a4b554a379bc2a78d07c86666</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2999</act:code>
    <act:parent type="new">86c33e37299741e3b159fabab4258e90</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>IV. Jahresüberschuß/Jahresfehlbetrag</act:name>
    <act:id type="new">a582aaac218e4555a1bc28c7a5493538</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:parent type="new">ab07bfbf855741b1b05e70c3cd85504e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>B. Rückstellungen</act:name>
    <act:id type="new">89357e8bf0ca4d1fbe9f9b9eceee1896</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
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    <act:parent type="new">c3aa052be19846e3a390d0d90d14327b</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>01. Rückstellungen für Pensionen und ähnliche Verpflichtungen</act:name>
    <act:id type="new">abda877fdd0c4ffd84370fbc462de666</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3000</act:code>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
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    <act:parent type="new">89357e8bf0ca4d1fbe9f9b9eceee1896</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für Direktzusagen</act:name>
    <act:id type="new">3a6395d54af8452e92c7d6be893ce789</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3010</act:code>
    <act:parent type="new">abda877fdd0c4ffd84370fbc462de666</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für pensionsähnliche Verpflichtungen</act:name>
    <act:id type="new">52a94a6321734e5b8258fa06bf0f093d</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3015</act:code>
    <act:parent type="new">abda877fdd0c4ffd84370fbc462de666</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für Pensionen und ähnliche Verpflichtungen gegenüber Gesellschaftern oder nahe stehenden Personen (10 % Beteiligung am Kapital)</act:name>
    <act:id type="new">d3ec00fd5d6741f989f2b380d3a340d8</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3005</act:code>
    <act:parent type="new">abda877fdd0c4ffd84370fbc462de666</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für Pensionen und ähnliche Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB</act:name>
    <act:id type="new">3e45549e040e4a0e8bc0abd3503111e4</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3009</act:code>
    <act:parent type="new">abda877fdd0c4ffd84370fbc462de666</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für Zuschussverpflichtungen für Pensionskassen und Lebensversicherungen</act:name>
    <act:id type="new">22e348a294ce4578a6c341542a7cd60a</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3011</act:code>
    <act:parent type="new">abda877fdd0c4ffd84370fbc462de666</act:parent>
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    <act:name>02. Steuerrückstellungen</act:name>
    <act:id type="new">92d279485a5f4f5bbc3a219a20a34e74</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3020</act:code>
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      <slot>
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    <act:parent type="new">89357e8bf0ca4d1fbe9f9b9eceee1896</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Körperschaftsteuerrückstellung</act:name>
    <act:id type="new">bc5906e6d54a42b6b0f61cbb7b37844e</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3040</act:code>
    <act:parent type="new">92d279485a5f4f5bbc3a219a20a34e74</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Steuerrückstellung aus Steuerstundung (BStBK)</act:name>
    <act:id type="new">0eb6762bc7c84632be07b249ece180ec</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3050</act:code>
    <act:parent type="new">92d279485a5f4f5bbc3a219a20a34e74</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für latente Steuern</act:name>
    <act:id type="new">151d4fbc51fa4d4fb35d1a705ee7307e</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3060</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Gewerbesteuerrückstellung nach § 4 Abs. 5b EStG</act:name>
    <act:id type="new">5481f77212a746f49097b0f8f1b7d541</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3035</act:code>
    <act:parent type="new">92d279485a5f4f5bbc3a219a20a34e74</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Passive latente Steuern</act:name>
    <act:id type="new">9e92dcc2c3dc42099e7ea944e574684d</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3065</act:code>
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  <gnc:account version="2.0.0">
    <act:name>03. Sonstige Rückstellungen</act:name>
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    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3070</act:code>
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      <slot>
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  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für unterlassene Aufwendungen für Instandhaltung, Nachholung in den ersten drei Monaten</act:name>
    <act:id type="new">887db826b0fc4b33ba60c162b244d9ed</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3075</act:code>
    <act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für Abraum- und Abfallbeseitigung</act:name>
    <act:id type="new">36e7629d9c644df699c0ffe1dda7f8c0</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3085</act:code>
    <act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für Gewährleistung</act:name>
    <act:id type="new">f8255aecee3c4da4bb1bcebdec29024e</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3090</act:code>
    <act:description>Gegenkonto 6790</act:description>
    <act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für drohende Verluste aus schwebenden Geschäften</act:name>
    <act:id type="new">fadea8a0b0dc4296bf460ac57e4d0c24</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3092</act:code>
    <act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für Abschluß- und Prüfungskosten</act:name>
    <act:id type="new">1c4e472a078d40c0809426b24e50ce47</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3095</act:code>
    <act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Aufwandsrückstellungen gemäß §249 Abs. 2 HGB</act:name>
    <act:id type="new">9557da543fb74e2b8752f5f2590352f8</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3098</act:code>
    <act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für Umweltschutz</act:name>
    <act:id type="new">efd02df183934679ba956ded1197f5d4</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3099</act:code>
    <act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für Personalkosten</act:name>
    <act:id type="new">f462f5e4d9cb467dba2f66533c48d4c0</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3074</act:code>
    <act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für Zuschussverpflichtungen für Pensionskassen und Lebensversicherungen</act:name>
    <act:id type="new">4ba2ac95fdd5417e92dbca4086191b50</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3076</act:code>
    <act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB</act:name>
    <act:id type="new">fb81d6de56a74e24a8e446009d186656</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3077</act:code>
    <act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Urlaubsrückstellungen</act:name>
    <act:id type="new">5c68e6d43cfe492581d50fda5da4d303</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3079</act:code>
    <act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Rückstellungen zur Erfüllung der Aufbewahrungspflichten</act:name>
    <act:id type="new">9c3284f1c5d34a8786115a24d11296cc</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3096</act:code>
    <act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>C. Verbindlichkeiten</act:name>
    <act:id type="new">6e18166c8add4083a29431b95d717675</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
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  <gnc:account version="2.0.0">
    <act:name>01. Anleihen</act:name>
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    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
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  <gnc:account version="2.0.0">
    <act:name>a) Anleihen, nicht konvertibel</act:name>
    <act:id type="new">85688de033e64d66b5e693b4a713a0e8</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3100</act:code>
    <act:slots>
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        <slot:value type="string">true</slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Anleihen, nicht konvertibel (b. 1 Jahr)</act:name>
    <act:id type="new">dcb32a71f9b740a79cb82d6598ff5bd6</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3101</act:code>
    <act:parent type="new">85688de033e64d66b5e693b4a713a0e8</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Anleihen, nicht konvertibel (1-5 Jahre)</act:name>
    <act:id type="new">32cf39a698824fe283b4d74779bebb3e</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3105</act:code>
    <act:parent type="new">85688de033e64d66b5e693b4a713a0e8</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Anleihen, nicht konvertibel (g.5 Jahre)</act:name>
    <act:id type="new">0d9574aaec394947bcc2b773b1261d99</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3110</act:code>
    <act:parent type="new">85688de033e64d66b5e693b4a713a0e8</act:parent>
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    <act:name>b) Anleihen konvertibel</act:name>
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    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3120</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Anleihen konvertibel(bis 1 Jahr)</act:name>
    <act:id type="new">fe2112df9f4c420287ff6928f97f0b75</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3121</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Anleihen konvertibel(1-5 Jahre)</act:name>
    <act:id type="new">10e2f9008add4452aa9f0118622fe4e2</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3125</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Anleihen konvertibel(größer 5 Jahre)</act:name>
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    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3130</act:code>
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    <act:name>02. Verbindlichkeiten gegenüber Kreditinstituten</act:name>
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    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
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    <act:name>Verbindlichkeiten gegenüber Kreditinstituten</act:name>
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    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3150</act:code>
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    <act:name>Verbindlichkeiten Kreditinstitut (b.1J)</act:name>
    <act:id type="new">5fba75210e56466dba9e434116dbbac2</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3151</act:code>
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    <act:name>Verbindlichkeiten Kreditinstitut (1-5J)</act:name>
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    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3160</act:code>
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      <cmdty:space>CURRENCY</cmdty:space>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
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      <cmdty:space>CURRENCY</cmdty:space>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
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    <act:name>06. Verbindlichkeiten gegenüber verbundenen Untenehmen</act:name>
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    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
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      <slot>
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  <gnc:account version="2.0.0">
    <act:name>Verbindlichk.gegenüber verbundenen Unternehmen</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
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      <slot>
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      <cmdty:space>CURRENCY</cmdty:space>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern</act:name>
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      <cmdty:space>CURRENCY</cmdty:space>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:name>07. Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
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      <cmdty:space>CURRENCY</cmdty:space>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3657</act:code>
    <act:parent type="new">242f4f5607e744c3bf7e65c75c27a69a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Restlaufzeit größer 5 Jahre</act:name>
    <act:id type="new">7f738afd2b5f44caadfff08754300220</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3658</act:code>
    <act:parent type="new">242f4f5607e744c3bf7e65c75c27a69a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechnungskonto geleistete Anzahlungen bei Buchung über Kreditorenkonto</act:name>
    <act:id type="new">494a78d5460247cab97c74f0e444c1ee</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3695</act:code>
    <act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern</act:name>
    <act:id type="new">3f7f416113ed4c50b7f7d022353f28fe</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3759</act:code>
    <act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Ausgegebene Geschenkgutscheine</act:name>
    <act:id type="new">2c95c02e0b4943f5949f5cbc2d399da3</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3786</act:code>
    <act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>09. Lohn- und Gehaltsverrechnungskonto</act:name>
    <act:id type="new">6ecdc587c135481c9df6b1a6d427bc6a</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3790</act:code>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten im Rahmen der sozialen Sicherheit</act:name>
    <act:id type="new">d55ca709706948749b2b7c018f7fa198</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3796</act:code>
    <act:description>für §4/3 EStG</act:description>
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  <gnc:account version="2.0.0">
    <act:name>Lohn- und Gehaltsverrechnung nach § 11 Abs. 2 Satz 2 EStG für § 4 Abs. 3 EStG</act:name>
    <act:id type="new">0d40493721244ea0abf8c543e561c830</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3791</act:code>
    <act:parent type="new">6ecdc587c135481c9df6b1a6d427bc6a</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>10. Umsatzsteuer</act:name>
    <act:id type="new">0fd1c03d62524b39a25283b49e499619</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3800</act:code>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer 7%</act:name>
    <act:id type="new">3c0a1a8ff40d4301861313c1c5936a62</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3801</act:code>
    <act:description>Umsatzsteuer</act:description>
    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb</act:name>
    <act:id type="new">46de95e03f674d2e96675272b802574f</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3802</act:code>
    <act:description>anderes EU-Land</act:description>
    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer 5 %</act:name>
    <act:id type="new">c348212206194e949c8df01d57885e0d</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3803</act:code>
    <act:parent type="new">46de95e03f674d2e96675272b802574f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb 19 %</act:name>
    <act:id type="new">4f70faf8ceba455e85543e5549893ee5</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3804</act:code>
    <act:parent type="new">46de95e03f674d2e96675272b802574f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer 16%</act:name>
    <act:id type="new">ed79da3b779b43ce8c614ababde44b72</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3805</act:code>
    <act:description>Umsatzsteuer, voller Satz</act:description>
    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer aus im Inland steuerpflichtigenEU-Lieferungen</act:name>
    <act:id type="new">1eaa16f0daeb4568a891b7b3c6b21f61</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3807</act:code>
    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer aus im Inland steuerpflichtigen EU-Lieferungen 19 %</act:name>
    <act:id type="new">fb421cb48cef4ea3ac02a0eea20edfd9</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3808</act:code>
    <act:parent type="new">1eaa16f0daeb4568a891b7b3c6b21f61</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
    <act:id type="new">1f610a9127964c07b35ebd1b717a2e9e</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3809</act:code>
    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer nicht fällig</act:name>
    <act:id type="new">e2b850f906294287a3f2cd21b3c21716</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3810</act:code>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
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    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer nicht fällig 7%</act:name>
    <act:id type="new">16ccc9fd0583429a978d1ac329eb670b</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3811</act:code>
    <act:parent type="new">e2b850f906294287a3f2cd21b3c21716</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EU-Lieferungen</act:name>
    <act:id type="new">7c146daca4474996bb2e9e9170b0beb9</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3812</act:code>
    <act:parent type="new">e2b850f906294287a3f2cd21b3c21716</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer nicht fällig 5 %</act:name>
    <act:id type="new">6c37e0e6ea3c430bace84d499c2574c6</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3813</act:code>
    <act:parent type="new">7c146daca4474996bb2e9e9170b0beb9</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EU-Lieferungen 19 %</act:name>
    <act:id type="new">928ea4c523b142bfa9dec049a62f93d4</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3814</act:code>
    <act:parent type="new">7c146daca4474996bb2e9e9170b0beb9</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer nicht fällig 16%</act:name>
    <act:id type="new">fc00f1804b614a2b879d631cee39d763</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3815</act:code>
    <act:parent type="new">e2b850f906294287a3f2cd21b3c21716</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer nicht fällig 19%</act:name>
    <act:id type="new">203150e0da4a4b84868b269c8d0e9aa4</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3816</act:code>
    <act:parent type="new">e2b850f906294287a3f2cd21b3c21716</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer aus im anderen EU-Land steuerpflichtigen Lieferungen</act:name>
    <act:id type="new">e4e3e7cacc19430b85eeb06d60e0f746</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3817</act:code>
    <act:parent type="new">e2b850f906294287a3f2cd21b3c21716</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer aus im anderen EU-Land steuerpflichtigen sonstigen Leistungen/Werklieferungen</act:name>
    <act:id type="new">b7a99c3c5090483a8148aff476dbc743</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3818</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts</act:name>
    <act:id type="new">2489c3d2ecd24103ac039ee3a3695a76</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3819</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuervorauszahlungen</act:name>
    <act:id type="new">2e08470a60e3474d8afe79f4e934af51</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3820</act:code>
    <act:description>Umsatzsteuervoranmeldungen</act:description>
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  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuervorauszahlungen 1/11</act:name>
    <act:id type="new">bc243408121e46bca5ece0656e1f42f3</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3830</act:code>
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    <act:name>Nachsteuer</act:name>
    <act:id type="new">93bd8ad25026487682cdea6298e399c2</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3832</act:code>
    <act:description>UstVa Zl. 52, Kz. 65</act:description>
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      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K65</slot:value>
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      <slot>
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        <slot:value type="integer">1</slot:value>
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  <gnc:account version="2.0.0">
    <act:name>USt EG-Erwerb Neufahrzeuge ohne UStID</act:name>
    <act:id type="new">1f88c36bba5d4c838e1f39734dc353cc</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3834</act:code>
    <act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer nach §13b UStG</act:name>
    <act:id type="new">267eba729cfc44b3a77a10217309730e</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3835</act:code>
    <act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer nach §13a UStG</act:name>
    <act:id type="new">386a02fa9e1940938412b4f6e8c1ada9</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3839</act:code>
    <act:description>aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager</act:description>
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  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer aus im Inland steuerpflichtigen EU-Lieferungen, nur OSS</act:name>
    <act:id type="new">00f6c6ac220a48c89dd326ec6242a6f5</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3831</act:code>
    <act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer nach § 13b UStG 19 %</act:name>
    <act:id type="new">79ac765de5b543288edb21b1439e7230</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3837</act:code>
    <act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer nach § 13b UStG 16 %</act:name>
    <act:id type="new">056299aaf26e4d83976de95129a95831</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3838</act:code>
    <act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer laufendes Jahr</act:name>
    <act:id type="new">f9eb21db7f4649e7b51578a4d92ec46d</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3840</act:code>
    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer Vorjahr</act:name>
    <act:id type="new">0644c07e53414767a3d99819075916b5</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3841</act:code>
    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer frühere Jahre</act:name>
    <act:id type="new">d90dda8d51724697b5ed4cba2733bdb9</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3845</act:code>
    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Aufgeschobene Einfuhr-Umsatzsteuer</act:name>
    <act:id type="new">f304a83522b14b85858f4ab88a15d20f</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3850</act:code>
    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>In Rechnung unberechtigt ausgewiesene und geschuldete Steuerbeträge</act:name>
    <act:id type="new">ed01c4561a264320be42f0e20be741ee</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3851</act:code>
    <act:description>UstVa Zl. 63f, Kz. 69</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K69</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Steuerzahlungen an andere EG-Länder</act:name>
    <act:id type="new">6021dcfc0f2a4fc9921c2d05ada30f7c</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3854</act:code>
    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer aus im anderen EU-Land steuerpflichtigen elektronischen Dienstleistungen</act:name>
    <act:id type="new">2351c6bf1ac0463481d1ddde53f84ade</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3798</act:code>
    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Steuerzahlungen aus im anderen EU-Land steuerpflichtigen Dienstleistungen</act:name>
    <act:id type="new">d7946c99bda44bfeb3c9c38a7545e00b</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3799</act:code>
    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer 19 %</act:name>
    <act:id type="new">5e83141a9d384d6a80e1db6ab788185a</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3806</act:code>
    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten aus Umsatzsteuer-Vorauszahlungen</act:name>
    <act:id type="new">17db66362d0048cc9390508097e19b57</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3860</act:code>
    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer in Folgeperiode fällig (§§ 13 Abs. 1 Nr. 6 und 13b Abs. 2 UStG)</act:name>
    <act:id type="new">ef7f25fddc8f414988d05bee0d259ebf</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3865</act:code>
    <act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>D. Rechnungsabgrenzungsposten Fremdkapital</act:name>
    <act:id type="new">991ee6f04b564a3eb2e3e7a6cdb6c3eb</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c3aa052be19846e3a390d0d90d14327b</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Passive Rechnungsabgrenzung</act:name>
    <act:id type="new">d950429257864ee4a43e477d11a6930b</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3900</act:code>
    <act:parent type="new">991ee6f04b564a3eb2e3e7a6cdb6c3eb</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Abgrenzungen zur unterjährigen Kostenverrechnung für BWA</act:name>
    <act:id type="new">61be8f51c3de4efeab89ee00090cab9d</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3950</act:code>
    <act:parent type="new">991ee6f04b564a3eb2e3e7a6cdb6c3eb</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>01. Betriebliche Erträge</act:name>
    <act:id type="new">7977a558bc81459c97039fdae54827a3</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>a) Umsatzerlöse</act:name>
    <act:id type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7977a558bc81459c97039fdae54827a3</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Steuerfreie Umsätze</act:name>
    <act:id type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Steuerfreie Umsätze §4 Nr. 8 ff UStG</act:name>
    <act:id type="new">03f5e247a44e4b03be81e3c2b0cf3bd6</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4100</act:code>
    <act:description>UstVa Zl. 25, Kz. 48</act:description>
    <act:slots>
      <slot>
        <slot:key>notes</slot:key>
        <slot:value type="string">Kredite, Immobilien ...</slot:value>
      </slot>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K48</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sonstige steuerfr. Umsätze Inland</act:name>
    <act:id type="new">00174dfb42b34fb1b809c5566c2de3ab</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4110</act:code>
    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Steuerfreie Umsätze §4 Nr. 1a UStG</act:name>
    <act:id type="new">32f38ed36675415fbcf1b70d29b864c3</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4120</act:code>
    <act:description>UstVa Zl. 24, Kz. 43</act:description>
    <act:slots>
      <slot>
        <slot:key>notes</slot:key>
        <slot:value type="string">Ausfuhrlieferungen, Lohnveredelung...</slot:value>
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      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K43</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Steuerfreie EG-Lieferungen (§4,1b UStG) an Abnehmer mit UStID</act:name>
    <act:id type="new">fb4d3e46a6b946d3b28973fce0830651</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4125</act:code>
    <act:description>UstVa Zl. 21, Kz. 41</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K41</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
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    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Innergemeinschaftl. Dreiecksgeschäft, Lieferung des ersten Abnehmers (§25b Abs. 2 UStG)</act:name>
    <act:id type="new">54991ebadc7047eb9c7a0b900c9837ed</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4130</act:code>
    <act:description>UstVa Zl. 40, Kz. 42</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K42</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID</act:name>
    <act:id type="new">cc2c415b3c1c478bab2e844a3860619a</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4135</act:code>
    <act:description>UstVa Zl. 22, Kz. 44</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K44</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Steuerfreie Umsätze Offshore usw.</act:name>
    <act:id type="new">794371b7aa7a48f28105603e4a6fea0b</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4140</act:code>
    <act:description>UstVa Zl. 42, Kz. 45</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K45</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Steuerfreie Umsätze §4 Nr. 2-7 UStG</act:name>
    <act:id type="new">31560c9bfb8f41a89c2efda33a089dc2</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4150</act:code>
    <act:description>UstVa Zl. 24, Kz. 43</act:description>
    <act:slots>
      <slot>
        <slot:key>notes</slot:key>
        <slot:value type="string">grenzüberschr. Beförderung, ZB-Gold, ...</slot:value>
      </slot>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K43</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Steuerfreie Umsätze nach § 4 Nr. 12 UStG (Vermietung und Verpachtung)</act:name>
    <act:id type="new">fea1a7d4471d44cc9ed381a484755efa</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4105</act:code>
    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzerlöse nach §§ 25 und 25a UStG 19 % USt</act:name>
    <act:id type="new">2d5bcf3a358545e7b9d552c4e8c160a5</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4136</act:code>
    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzerlöse nach §§ 25 und 25a UStG ohne USt</act:name>
    <act:id type="new">8826f05d6ab24b0787befb8be45b2bce</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4138</act:code>
    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzerlöse aus Reiseleistungen § 25 Abs. 2 UStG, steuerfrei</act:name>
    <act:id type="new">ecbbab99545c49229ca488c1087792fc</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4139</act:code>
    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend, § 4 UStG</act:name>
    <act:id type="new">2310472a6de142bebb68f21c0f04c4fa</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4160</act:code>
    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend</act:name>
    <act:id type="new">7b8382f0874b4ca5a260202bb669ccc6</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4165</act:code>
    <act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzerlöse</act:name>
    <act:id type="new">50e29dba056e4ef6bc4fb3732780986f</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4000</act:code>
    <act:description>zur freien Verfügung</act:description>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse die mit den Durchschnittssätzen des §24 UStG versteuert werden</act:name>
    <act:id type="new">b36d2c1c006c4d39a207107ac162de01</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4180</act:code>
    <act:description>UstVa Zl. 32, Kz. 76</act:description>
    <act:slots>
      <slot>
        <slot:key>notes</slot:key>
        <slot:value type="string">land- und forstwirtschaftliche Betriebe</slot:value>
      </slot>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K76</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse Kleinunternehmer §19 UStG</act:name>
    <act:id type="new">8f2ea490c4a04ebc8472a5e34030aaa7</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4185</act:code>
    <act:description>&lt; 17 500 € VJ, 50 000 akt.</act:description>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse Geldspielautomaten 16% USt</act:name>
    <act:id type="new">1a6bd13ce31840fd97e758b7ffa22013</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4186</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse</act:name>
    <act:id type="new">df1115a4fb1640c3bcc3200ca0fad4c7</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4200</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzerlöse 7% USt</act:name>
    <act:id type="new">2cf1e980a2e24647a621f1fe71a57b4b</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4300</act:code>
    <act:description>UstVa Zl. 28, Kz. 86</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K86</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus im Inland steuerpflichtigen EG Lieferungen 7% USt</act:name>
    <act:id type="new">8d1fba0dd76d4aee9100c3027c789e1f</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4310</act:code>
    <act:description>UstVa Zl. 36, Kz. 93</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K93</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus im Inland steuerpflichtigen EG Lieferungen 19% USt</act:name>
    <act:id type="new">d7977146f0124e39b807eee7c756edaa</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4315</act:code>
    <act:description>UstVa Zl. 35, Kz. 89</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K89</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus im anderen EG-Land steuerpflichtigen Lieferungen</act:name>
    <act:id type="new">1d41f63691ed451b89cb404f9267101f</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4320</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Leistungen, für die der Leistungsempfänger die Steuer nach §13b UStG schuldet.</act:name>
    <act:id type="new">7900227aab4a4798a32ac79de17d1bb3</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4337</act:code>
    <act:description>UstVa Zl. 41, Kz. 60</act:description>
    <act:slots>
      <slot>
        <slot:key>notes</slot:key>
        <slot:value type="string">Werklieferungen aus Ausland ...</slot:value>
      </slot>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K60</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus im Drittland steuerbaren Leistungen, im Inland nicht steuerbare Umsätze</act:name>
    <act:id type="new">ef40bbb490394a28b9b4065d3caca8a0</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4338</act:code>
    <act:description>UstVa Zl. 42, Kz. 45</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K45</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus im anderen EG-Land steuerbaren Leistungen, im Inland nicht steuerbare Umsätze</act:name>
    <act:id type="new">474bcac575544902999fc996ea620ba6</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4339</act:code>
    <act:description>UstVa Zl. 42, Kz. 45</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K45</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzerlöse 16% USt</act:name>
    <act:id type="new">268efeae2daa402eb035cf3064796f8b</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4340</act:code>
    <act:description>UstVa Zl. 27, Kz. 51</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K51</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzerlöse 19% USt</act:name>
    <act:id type="new">aa9be6fbbe0742b096d0f50d50d677d0</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4400</act:code>
    <act:description>UstVa Zl. 27, Kz. 81</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-US</slot:key>
        <slot:value type="frame">
          <slot>
            <slot:key>code</slot:key>
            <slot:value type="string">K81</slot:value>
          </slot>
        </slot:value>
      </slot>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse 19 % USt</act:name>
    <act:id type="new">fdf89910a2f543e8b2b44ed2d1cfb5fc</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4410</act:code>
    <act:parent type="new">aa9be6fbbe0742b096d0f50d50d677d0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonderbetriebseinnahmen, Tätigkeitsvergütung</act:name>
    <act:id type="new">e02d793747c748ad80d89c02cd1db59e</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4500</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse Abfallverwertung</act:name>
    <act:id type="new">40bbef75970c4f28a51bc38dd6ec37e5</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4510</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse Leergut</act:name>
    <act:id type="new">c46b08a877764955b21cc3756d3bf56c</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4520</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus im anderen EU-Land steuerpflichtigen elektronischen Dienstleistungen</act:name>
    <act:id type="new">d0a724661980402a8df1f78d3bd2be9a</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4331</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse 5 % USt</act:name>
    <act:id type="new">ac519931f15b4366a97f8bba7183cf7d</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4333</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erlöse 7 % USt</act:name>
    <act:id type="new">393a21083ba2481d96d2fcffc6597d7e</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4334</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Lieferungen von Mobilfunkgeräten, Tablet-Computern, Spielekonsolen und integrierten Schaltkreisen, für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet</act:name>
    <act:id type="new">46dd7684217f4793af59b440f10b67b3</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4335</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus im anderen EU-Land steuerpflichtigen sonstigen Leistungen, für die der Leistungsempfänger die Umsatzsteuer schuldet</act:name>
    <act:id type="new">f9cb6a6f57854ca3b38b8363b3499f4a</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4336</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus im Inland steuerpflichtigen elektronischen Dienstleistungen 19 % USt</act:name>
    <act:id type="new">6be42418e1fa491da25ab250c755c332</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4449</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nebenerlöse (Bezug zu Materialaufwand)</act:name>
    <act:id type="new">3a2b4217741341a9a7838b10a58d757c</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4499</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonderbetriebseinnahmen, Miet-/Pachteinnahmen</act:name>
    <act:id type="new">683cc69e55a544d8a8b3b1627d935dd5</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4501</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sonderbetriebseinnahmen, Zinseinnahmen</act:name>
    <act:id type="new">de5f4094636b4e08bfd0b78deb191ca0</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4502</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sonderbetriebseinnahmen, Haftungsvergütung</act:name>
    <act:id type="new">c1c3b1e7a6174534bce97f458e7a0fb8</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4503</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sonderbetriebseinnahmen, Pensionszahlungen</act:name>
    <act:id type="new">8d6f725cc3034914a1e4be9478e9937f</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4504</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sonderbetriebseinnahmen, sonstige Sonderbetriebseinnahmen</act:name>
    <act:id type="new">fb92c1bf6f6a4db89c7c909f081c514e</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4505</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Provisionsumsätze</act:name>
    <act:id type="new">a8c3c1326c1441eb8dfe17689e454124</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4560</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Provisionsumsätze, steuerfrei § 4 Nr. 8 ff. UStG</act:name>
    <act:id type="new">8e75501226864a6f8a0597b6d5648826</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4564</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Provisionsumsätze, steuerfrei § 4 Nr. 5 UStG</act:name>
    <act:id type="new">02840f1bd17347e89db67b26a0e5b8df</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4565</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Provisionsumsätze 7 % USt</act:name>
    <act:id type="new">05ea1eb1eb56409ab5cf60c9457b0ef4</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4566</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Provisionsumsätze 19 % USt</act:name>
    <act:id type="new">72092888de5c45ca9dd0e3e2eeeac5fb</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4569</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige Erträge aus Provisionen, Lizenzen und Patenten</act:name>
    <act:id type="new">08fbc8e95d4f4738a23ec0e432658aa9</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4570</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei § 4 Nr. 8 ff. UStG</act:name>
    <act:id type="new">c8135dec329247d0957a263c0515e9e3</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4574</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei § 4 Nr. 5 UStG</act:name>
    <act:id type="new">1e1fe7f3ae0e435ea8c69ae4eaa0e7c7</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4575</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige Erträge aus Provisionen, Lizenzen und Patenten 7 % USt</act:name>
    <act:id type="new">e84a65b838fb44ffa64b932bf06c2919</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4576</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige Erträge aus Provisionen, Lizenzen und Patenten 19 % USt</act:name>
    <act:id type="new">336b9402e51049fea2dac38acca83870</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4579</act:code>
    <act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>b) Statistische Konten EÜR Umsatzerlöse</act:name>
    <act:id type="new">9d260c26c29f47a995befb828257532f</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
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    </act:slots>
    <act:parent type="new">7977a558bc81459c97039fdae54827a3</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Statistisches Konto Erlöse zum allgemeinen Umsatzsteuersatz (EÜR)</act:name>
    <act:id type="new">085da35486bc477598a66d5bfaf999ba</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4580</act:code>
    <act:parent type="new">9d260c26c29f47a995befb828257532f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Statistisches Konto Erlöse zum ermäßigten Umsatzsteuersatz (EÜR)</act:name>
    <act:id type="new">b34c7c8481d640acb3bce2ffceb7994b</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4581</act:code>
    <act:parent type="new">9d260c26c29f47a995befb828257532f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Statistisches Konto Erlöse steuerfrei und nicht steuerbar (EÜR)</act:name>
    <act:id type="new">ab6c926494b644f78e421cf4e1009c4d</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4582</act:code>
    <act:parent type="new">9d260c26c29f47a995befb828257532f</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gegenkonto 4580 - 4582 bei Aufteilung der Erlöse nach Steuersätzen (EÜR)</act:name>
    <act:id type="new">ee4c90da0b8645fb8e50fa40679d5366</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4589</act:code>
    <act:parent type="new">9d260c26c29f47a995befb828257532f</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Unentgeltliche Wertabgaben</act:name>
    <act:id type="new">5fd4e2c253da467a8d88cb71021c50e8</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4600</act:code>
    <act:parent type="new">7977a558bc81459c97039fdae54827a3</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Entnahme von Gegenständen ohne USt</act:name>
    <act:id type="new">8694dd038d164a958885121d9cf66f9f</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4605</act:code>
    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Entnahme Unternehmer (Waren) 7% USt</act:name>
    <act:id type="new">3d786df45c8045b5b58dc306fd7cb5bc</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4610</act:code>
    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Entnahme Unternehmer (Waren) ohne USt</act:name>
    <act:id type="new">1b289b3586c9477380b0261c7023faa5</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4619</act:code>
    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Entnahme Unternehmer (Waren) 16% USt</act:name>
    <act:id type="new">ec58df864e464a13b9895dfbf7109197</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4620</act:code>
    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verwendung von Gegenständen 7% USt</act:name>
    <act:id type="new">d0e39d7df03545dfb615e0cec80b02dc</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4630</act:code>
    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verwendung von Gegenst.(Kfz) ohne USt</act:name>
    <act:id type="new">8eb3ef9925034f189bb3dbaca0b72e5a</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4639</act:code>
    <act:description>z. B. Kfz-Nutzung</act:description>
    <act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verwendung von Gegenständen 19% USt</act:name>
    <act:id type="new">423f62b9c4494f5797ac48b410be5310</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
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    <act:name>Gewährte Rabatte 7% USt</act:name>
    <act:id type="new">bfba5aea0f51407f8eab816f7dca1467</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4780</act:code>
    <act:parent type="new">8b603ef28fd44a959ecccc96328ec50e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewährte Rabatte 19% USt</act:name>
    <act:id type="new">ab5f213cb84a4239966e71e8e3cf62ed</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4790</act:code>
    <act:parent type="new">8b603ef28fd44a959ecccc96328ec50e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlösschmälerungen für steuerfreie Umsätze nach § 4 Nr. 8 ff. UStG</act:name>
    <act:id type="new">0d4dcdae05ed46c4876345147f98fb33</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4701</act:code>
    <act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlösschmälerungen für steuerfreie Umsätze nach § 4 Nr. 2 bis 7 UStG</act:name>
    <act:id type="new">9010baa30be4458aa5bd245a7e8714c7</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4702</act:code>
    <act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erlösschmälerungen für sonstige steuerfreie Umsätze ohne Vorsteuerabzug</act:name>
    <act:id type="new">ddf7e87ad7db45a7853918f60926a707</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4703</act:code>
    <act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erlösschmälerungen für sonstige steuerfreie Umsätze mit Vorsteuerabzug</act:name>
    <act:id type="new">c2f8918d8a8442a98a8cfee22951b1df</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4704</act:code>
    <act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erlösschmälerungen für steuerfreie innergemeinschaftliche Dreiecksgeschäfte nach § 25b Abs. 2 und 4 UStG</act:name>
    <act:id type="new">fa6b3a6ae6204e818b12a4fcaf041a37</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4706</act:code>
    <act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gewährte Skonti aus Leistungen, für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet</act:name>
    <act:id type="new">86480fee6b3c4c5da578ba812b4fc5b4</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4741</act:code>
    <act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gewährte Skonti aus Erlösen aus im anderen EU-Land steuerpflichtigen sonstigen Leistungen, für die der Leistungsempfänger die Umsatzsteuer schuldet</act:name>
    <act:id type="new">3ef61b145dc04894935f92dfe0b81d06</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4742</act:code>
    <act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gewährte Skonti aus steuerfreien innergemeinschaftlichen Lieferungen § 4 Nr. 1b UStG</act:name>
    <act:id type="new">a8e830b71bba494f972e510da129f784</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4743</act:code>
    <act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen</act:name>
    <act:id type="new">ccd3c76e4a9c477397a7f11476eab224</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4745</act:code>
    <act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen 7 % USt</act:name>
    <act:id type="new">058dc490567c4fbc85d8c24290175520</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4746</act:code>
    <act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen 5 % USt</act:name>
    <act:id type="new">a620cfc5444d4bf28719bda379f16323</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4747</act:code>
    <act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt</act:name>
    <act:id type="new">b00ad083a3c4433da92940451357cb1b</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4748</act:code>
    <act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen 16 % USt</act:name>
    <act:id type="new">baabb0a7e5104e31a406a5fdc864ed3c</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4749</act:code>
    <act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewährte Boni 7 % USt</act:name>
    <act:id type="new">71bd821531c84c6889fb2340bbe61e43</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4750</act:code>
    <act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewährte Boni 19 % USt</act:name>
    <act:id type="new">cfce1ccad5574b86ae461727f9048ce1</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4760</act:code>
    <act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewährte Boni</act:name>
    <act:id type="new">5df1776d35d94438a08cc56197ce669b</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4769</act:code>
    <act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Direkt mit dem Umsatz verbundene Steuern</act:name>
    <act:id type="new">4eae7bdfe5624e7682a26a6f3106e578</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4699</act:code>
    <act:parent type="new">7977a558bc81459c97039fdae54827a3</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>02. Erhöhung oder Verminderung des Bestandes an fertigen und unfertigen Erzeugnissen</act:name>
    <act:id type="new">f16fb3484a054d03831f20ef9f8223da</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Bestandsveränderungen fertige Erzeugnisse</act:name>
    <act:id type="new">c9cc2f46cb154f2abd6ef5e6e59a0a26</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4800</act:code>
    <act:parent type="new">f16fb3484a054d03831f20ef9f8223da</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bestandsveränd.unfertige Erzeugnisse</act:name>
    <act:id type="new">c1eb68a185cf4bf29ce0d452642c012c</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4810</act:code>
    <act:parent type="new">f16fb3484a054d03831f20ef9f8223da</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bestandsveränderung unfertige Leistung</act:name>
    <act:id type="new">a24983dd816040368c02d8bbb58c7190</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4815</act:code>
    <act:parent type="new">f16fb3484a054d03831f20ef9f8223da</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bestandsveränderung Bauaufträge</act:name>
    <act:id type="new">bea1730f20764158b650256c6096f927</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4816</act:code>
    <act:parent type="new">f16fb3484a054d03831f20ef9f8223da</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Bestandsveränderung Aufträge in Arbeit</act:name>
    <act:id type="new">92923f36bec1461cb670fd993ab35e09</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4818</act:code>
    <act:parent type="new">f16fb3484a054d03831f20ef9f8223da</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>03. Andere aktivierte Eigenleistungen</act:name>
    <act:id type="new">120cd55de01d4bd1bbce4a78e1c9b516</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
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    </act:slots>
    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Andere aktivierte Eigenleistungen</act:name>
    <act:id type="new">8545fdea9cd24da487065c24f08844c4</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4820</act:code>
    <act:parent type="new">120cd55de01d4bd1bbce4a78e1c9b516</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Aktivierte Eigenleistungen (den Herstellungskosten zurechenbare Fremdkapitalzinsen)</act:name>
    <act:id type="new">fb1f397863544f6ab264580b56cab80c</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4824</act:code>
    <act:parent type="new">120cd55de01d4bd1bbce4a78e1c9b516</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Aktivierte Eigenleistungen zur Erstellung von selbst geschaffenen immateriellen Vermögensgegenständen</act:name>
    <act:id type="new">a793f9b9eb0f4b578efe4a76247f7084</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4825</act:code>
    <act:parent type="new">120cd55de01d4bd1bbce4a78e1c9b516</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>04. Sonstige betriebliche Erträge</act:name>
    <act:id type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
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    </act:slots>
    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sonstige betriebliche Erträge</act:name>
    <act:id type="new">5cc3fb1435fc4064976b84131e35ce9f</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4830</act:code>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
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    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sonstige betriebl. regelm. Erträge</act:name>
    <act:id type="new">f171675007894f2fb5aa4e9f20e9e2ad</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4835</act:code>
    <act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sonstige Erträge betriebl., regelm. 19%</act:name>
    <act:id type="new">8d392cd79da34596ba31f4dcbd272e75</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4836</act:code>
    <act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige betriebsfr.regelm. Erträge</act:name>
    <act:id type="new">1c33c62b15ef4982b5fa2c122c1541eb</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4837</act:code>
    <act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige Erträge unregelmäßig</act:name>
    <act:id type="new">00523fb731fc4b44a123d2fcb99420e4</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4839</act:code>
    <act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige betriebliche Erträge von verbundenen Unternehmen</act:name>
    <act:id type="new">a1b69146ed0f4badab5c898f64fafa01</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4832</act:code>
    <act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Andere Nebenerlöse</act:name>
    <act:id type="new">766c779d259047bfb05453c42f2e3f9f</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4833</act:code>
    <act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige Erträge betrieblich und regelmäßig 16 % USt</act:name>
    <act:id type="new">743f3f610fe9493e808646f2186ff97c</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4834</act:code>
    <act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Währungsumrechnung</act:name>
    <act:id type="new">a8569dad13264475b128a78414ccdd68</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4840</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge Bewertung Finanzmittelfonds</act:name>
    <act:id type="new">68db9c324069434fa884d871271d7f2c</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4843</act:code>
    <act:parent type="new">a8569dad13264475b128a78414ccdd68</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige Erträge betrieblich und regelmäßig, steuerfrei § 4 Nr. 8 ff. UStG</act:name>
    <act:id type="new">95baa519e7fe4e848dba0722e23f3c3f</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4841</act:code>
    <act:parent type="new">a8569dad13264475b128a78414ccdd68</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige betriebliche Erträge, steuerfrei z. B. § 4 Nr. 2 bis 7 UStG</act:name>
    <act:id type="new">009a262edac143d19b6ad9650ea1824e</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4842</act:code>
    <act:parent type="new">a8569dad13264475b128a78414ccdd68</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse Sachanlageverkäufe steuerfrei §4 Nr. 1a</act:name>
    <act:id type="new">3eabd21b7b7643e5bced846c6f626dcb</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4844</act:code>
    <act:description>(bei Buchgewinn)</act:description>
    <act:slots>
      <slot>
        <slot:key>notes</slot:key>
        <slot:value type="string">Ausfuhrlieferungen</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchgewinn)</act:name>
    <act:id type="new">ea5fdc3e7cf140179cf10330e097ece7</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4845</act:code>
    <act:description>(bei Buchgewinn)</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse Sachanlageverkäufe steuerfrei §4 Nr. 1b</act:name>
    <act:id type="new">38f2312f76c94506a8da80e7d3523c1a</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4848</act:code>
    <act:description>(bei Buchgewinn)</act:description>
    <act:slots>
      <slot>
        <slot:key>notes</slot:key>
        <slot:value type="string">innergemeischaftlich</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse Sachanlageverkäufe</act:name>
    <act:id type="new">7a41d6d8d6a54f7b981fc01e12e17f83</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4849</act:code>
    <act:description>(bei Buchgewinn)</act:description>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse Verkäufe immat.Vermögensgegenst</act:name>
    <act:id type="new">be8388d49703483e8b54ea0cf5ba77da</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4850</act:code>
    <act:description>(bei Buchgewinn)</act:description>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse a. Verkäufen Finanzanlagen</act:name>
    <act:id type="new">10f882f466524d3fb279a10b3dbcc531</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4851</act:code>
    <act:description>(bei Buchgewinn)</act:description>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (bei Buchgewinn)</act:name>
    <act:id type="new">4ca90fd4473849778867d8c078f0857f</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4852</act:code>
    <act:description>(inländische Kap.Ges.) (bei Buchgewinn)</act:description>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anlagenabgänge Sachanlagen</act:name>
    <act:id type="new">1da7cadf90d14931b376e2c11567c8fd</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4855</act:code>
    <act:description>(Restbuchwert bei Buchgewinn)</act:description>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anlagenabgänge immaterielle Vermögensgegenstände</act:name>
    <act:id type="new">dc8ed46ac7b24e9c801f529e3a53c65c</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4856</act:code>
    <act:description>(Restbuchwert bei Buchgewinn)</act:description>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abgänge Finanzanlagen</act:name>
    <act:id type="new">b98e7f0bf8764723b106946701154c84</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4857</act:code>
    <act:description>(Restbuchwert bei Buchgewinn)</act:description>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anlagenabgänge Finanzanlagen 100 %/50 % steuerfrei</act:name>
    <act:id type="new">af14ec9cf7934a51af9926765b53558b</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4858</act:code>
    <act:description>(Restbuchwert bei Buchgewinn)</act:description>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Grundstückserträge</act:name>
    <act:id type="new">9bc2b2816dcf4016b70843c478a787bc</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4860</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Abgang von Gegenständen des Anlagevermögens</act:name>
    <act:id type="new">ead67105d29f415da14bfb485c2796b3</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4900</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Veräußerung von Anteilen an Kapitalgesellschaften 100 %/50 % steuerfrei</act:name>
    <act:id type="new">7e3c4a3d52454b489107268e928f389b</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4901</act:code>
    <act:description>(inländische Kap.Ges.)</act:description>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus dem Abgang von Gegenständen des Umlaufvermögens außer Vorräten</act:name>
    <act:id type="new">bf9c5b4a8904470e9994cec722d019b7</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4905</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräten) 100%/50% steuerfrei</act:name>
    <act:id type="new">9916322385104a599a0f669dd8bedce7</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4906</act:code>
    <act:description>(inländische Kap.Ges.)</act:description>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Zuschreibungen des Sachanlagevermögen</act:name>
    <act:id type="new">d424dfe9a0114aebad50ca895e4cac70</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4910</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Zuschreibungen des immateriellen Anlagevermög.</act:name>
    <act:id type="new">54100d948b834d90bdc93d80e0cf92e0</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4911</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Zuschreibungen des Finanzanlagevermögens</act:name>
    <act:id type="new">47d4d60a48aa4b6c9a16104176f005d9</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4912</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Zuschreibungen des Finanzanlagevermögens 100 %/50 % steuerfrei</act:name>
    <act:id type="new">c250c8646a8a43f68b981aa5eceaadf3</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4913</act:code>
    <act:description>(inländische Kap.Ges.)</act:description>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Zuschreibungen des anderen Anlagevermögens 100 %/50 % steuerfrei</act:name>
    <act:id type="new">25570449dcf245e2a15fbc6d86dc6641</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4914</act:code>
    <act:description>(inländische Kap.Ges.)</act:description>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Zuschreibungen des Umlaufvermögens außer Vorräten</act:name>
    <act:id type="new">561377c4d51a4881b1114ca784eca811</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4915</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Zuschreibungen des Umlaufvermögens 100 % /50 % steuerfrei</act:name>
    <act:id type="new">a570ca91aabb48608de747f3cc26be6d</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4916</act:code>
    <act:description>(inländische Kap.Ges.)</act:description>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Herabsetzung der Pauschalwertberichtigung zu Forderungen</act:name>
    <act:id type="new">6de38ff5222a4a3ab8e59ee0ba1ee380</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4920</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Herabsetzung der Einzelwertberichtigung zu Forderungen</act:name>
    <act:id type="new">860b337e99894277a45e96e125580ded</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4923</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus abgeschriebenen Forderungen</act:name>
    <act:id type="new">13e487214b5348c9831d4173966f05c2</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4925</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Auflösung von Rückstellungen</act:name>
    <act:id type="new">52538fcfcc1d485a842265ede84992ef</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4930</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der steuerlich niedrigeren Bewertung von Rückstellungen</act:name>
    <act:id type="new">853b5dc3966f4bfe8d996186f54bc168</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4932</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (steuerfreie Rücklagen)</act:name>
    <act:id type="new">797bd026e30e4ba7a1f334a13d82b8b7</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4935</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Sonderabschreibungen)</act:name>
    <act:id type="new">55600d28cec24c2280e533a8314effe0</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4937</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (aus der Währungsumstellung auf den Euro)</act:name>
    <act:id type="new">8a2d4b74bd5e45b0b5d696fa68762779</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4938</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechnete sonstige Sachbezüge (keine Waren)</act:name>
    <act:id type="new">26a360be18e44815bf2c5af7e5c4ac62</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4940</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sachbezüge 7% USt</act:name>
    <act:id type="new">706e1549efae4317a7fb54dca9b2002d</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4941</act:code>
    <act:description>(Waren)</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sachbezüge 19% USt</act:name>
    <act:id type="new">f62192b6767e49d48de3f315b0b4945d</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4945</act:code>
    <act:description>(Waren)</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechnete sonstige Sachbezüge</act:name>
    <act:id type="new">fd2cc03c84f9437a9d47fece91456ace</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4946</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechnete sonstige Sachbezüge aus Kfz-Gestellung 19 % USt</act:name>
    <act:id type="new">5b6b477d71f843ea808115aedfe8ebc4</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4947</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechnete sonstige Sachbezüge ohne Umsatzsteuer</act:name>
    <act:id type="new">5fcc5fa832254c3ea906dcbaddd4ad67</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4949</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Periodenfremde Erträge</act:name>
    <act:id type="new">37ae7874ccf7411d8a64622b8fdd506a</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4960</act:code>
    <act:description>(soweit nicht außerordentlich)</act:description>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Versicherungsentschädigungen</act:name>
    <act:id type="new">a91113aa79974341b8065abe010b5a3c</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4970</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Investitionszuschüsse</act:name>
    <act:id type="new">95f9345d78154a0980a95d6988d56857</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4975</act:code>
    <act:description>(steuerpflichtig)</act:description>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Investitionszulagen</act:name>
    <act:id type="new">590dd7bc5c534c1b8543169ba96f6831</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4980</act:code>
    <act:description>(steuerfrei)</act:description>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Steuerfreie Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
    <act:id type="new">177028084e594faea8d62313d6fab76a</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4981</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige steuerfreie Betriebseinnahmen</act:name>
    <act:id type="new">1c24216472c54f1ba1afffbd97f74575</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4982</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Währungsumrechnung (nicht § 256a HGB)</act:name>
    <act:id type="new">6424887c9ef24be190521a6f1b167a51</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4847</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Vermietung und Verpachtung, umsatzsteuerfrei § 4 Nr. 12 UStG</act:name>
    <act:id type="new">0f08a0beb63e423fb5f18a07731c5d28</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4861</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Vermietung und Verpachtung 19 % USt</act:name>
    <act:id type="new">f0c51dd665334d57a503cb59eef3674d</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4862</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens 19 % USt für § 4 Abs. 3 Satz 4 EStG</act:name>
    <act:id type="new">4b218c599a034082bb5634db12e007ef</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4865</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens, umsatzsteuerfrei § 4 Nr. 8 ff. UStG i. V. m. § 4 Abs. 3 Satz 4 EStG</act:name>
    <act:id type="new">a80770c730774688b443794acf598f00</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4866</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens, umsatzsteuerfrei § 4 Nr. 8 ff. UStG i. V. m. § 4 Abs. 3 Satz 4 EStG, § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG</act:name>
    <act:id type="new">b0737742c31c4d6c8f7eb00155616f7c</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4867</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens nach § 4 Abs. 3 Satz 4 EStG</act:name>
    <act:id type="new">253f03e053ca4b60970f545e6c2c67e3</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4869</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 3 EStG</act:name>
    <act:id type="new">f306a8bc295f43c5b9b5379aea368722</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4927</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 10 EStG</act:name>
    <act:id type="new">a4fe7483e28441daaeb99160a461cd3f</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4928</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Auflösung der Rücklage für Ersatzbeschaffung, R 6.6 EStR</act:name>
    <act:id type="new">38ebbf69dcfc45da8c632f0c24fa2752</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4929</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechnete sonstige Sachbezüge 19 % USt</act:name>
    <act:id type="new">b42aecd7714748b79705be9a2f7441d8</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4948</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erstattungen Aufwendungsausgleichsgesetz</act:name>
    <act:id type="new">34f7f4a655b943369418927864128214</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4972</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Aktivierung unentgeltlich erworbener Vermögensgegenstände</act:name>
    <act:id type="new">6b4f06d2eb2a41909fdc032cc525275d</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4987</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Kostenerstattungen, Rückvergütungen und Gutschriften für frühere Jahre</act:name>
    <act:id type="new">72ba8e7e26894aa99264d68d8d41a923</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4989</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erträge aus Verwaltungskostenumlagen</act:name>
    <act:id type="new">fe213770c6e94db096519be0cbbe64f6</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4992</act:code>
    <act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>09. Erträge aus Beteiligungen</act:name>
    <act:id type="new">94c65d1a6f6244c283ad078afd91a7a4</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>- davon aus verbundenen Unternehmen</act:name>
    <act:id type="new">d9c3c59cd1404eb3b7f7681cdc466a13</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:parent type="new">94c65d1a6f6244c283ad078afd91a7a4</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100 % / 50 % steuerfrei</act:name>
    <act:id type="new">5546e44689074c58bed7b7bae39cf0c9</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7006</act:code>
    <act:description>inländische Kap.Ges.</act:description>
    <act:parent type="new">d9c3c59cd1404eb3b7f7681cdc466a13</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Beteiligungen an Finanzverbundenen Unternehmen</act:name>
    <act:id type="new">0763011a700b49c0850e246317fedcc2</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7009</act:code>
    <act:parent type="new">d9c3c59cd1404eb3b7f7681cdc466a13</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erträge aus Beteiligungen</act:name>
    <act:id type="new">2f0be45e8d3146ada332b7462857ecf1</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7000</act:code>
    <act:parent type="new">94c65d1a6f6244c283ad078afd91a7a4</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Anteilen an Kapitalgesellschaften (Beteiligung) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 KStG9</act:name>
    <act:id type="new">7031b2bdbf5841f6b7464be0c727d86e</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7005</act:code>
    <act:description>inländische Kap.Ges.</act:description>
    <act:parent type="new">2f0be45e8d3146ada332b7462857ecf1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewinnanteile aus Mitunternehmerschaften §9 GewStG</act:name>
    <act:id type="new">9deec1c4a8fe4160a8fffef5d4de8081</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7008</act:code>
    <act:parent type="new">2f0be45e8d3146ada332b7462857ecf1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus typisch stillen Beteiligungen</act:name>
    <act:id type="new">af83dd976dfb408482e1330c720291f2</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7002</act:code>
    <act:parent type="new">2f0be45e8d3146ada332b7462857ecf1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus atypisch stillen Beteiligungen</act:name>
    <act:id type="new">1fc07acf64ae4db6a120e8fc755aed8f</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7003</act:code>
    <act:parent type="new">2f0be45e8d3146ada332b7462857ecf1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Beteiligungen an Personengesellschaften (verbundene Unternehmen), § 9 GewStG bzw. § 18 EStG</act:name>
    <act:id type="new">8d7c268ec8644f0b9a9aad048576fe91</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7004</act:code>
    <act:parent type="new">2f0be45e8d3146ada332b7462857ecf1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>10. Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</act:name>
    <act:id type="new">41b28461b79a432c82ffcb12927faa1a</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>- davon aus verbundenen Unternehmen</act:name>
    <act:id type="new">a998ea41a60f4cf6b08c104cbf164694</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Laufende Erträge aus Anteilen Wertpapiean Kapitalgesellschaften (verbundene Unternehmen) 100 %/50 % steuerfrei</act:name>
    <act:id type="new">fc2f3c1acf2e4f2cb61552ef4e80650b</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7015</act:code>
    <act:description>inländische Kap.Ges.</act:description>
    <act:parent type="new">a998ea41a60f4cf6b08c104cbf164694</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens aus Finanzverbundenen Unternehmen</act:name>
    <act:id type="new">528860ec3f954a26aeba76c37fd1f2fc</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7019</act:code>
    <act:parent type="new">a998ea41a60f4cf6b08c104cbf164694</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Laufende Erträge aus Anteilen Wertpapiere an Kapitalgesellschaften (verbundene Unternehmen) 100 %/50 % steuerfrei</act:name>
    <act:id type="new">6b610aabebef462d9b1cff00b0fba54a</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>inländische Kap.Ges.</act:description>
    <act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</act:name>
    <act:id type="new">f3e35442408346afbd1b116611f3693e</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7010</act:code>
    <act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) 100 %/50 % steuerfrei</act:name>
    <act:id type="new">f3e1080a717c4f5da81e8ef3e8df4ab8</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7014</act:code>
    <act:description>inländische Kap.Ges.</act:description>
    <act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Ausleihungen des Finanzanlagevermögens</act:name>
    <act:id type="new">36a9df99d4684109bfdc2c034c41de53</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7011</act:code>
    <act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Ausleihungen des Finanzanlagevermögens an verbundenen Unternehmen</act:name>
    <act:id type="new">cdc50b3d47cd4c48a3321bd81b14dc2a</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7012</act:code>
    <act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Anteilen an Personengesellschaften (Finanzanlagevermögen)</act:name>
    <act:id type="new">b70f21badff544c7ad69f62cefaa369a</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7013</act:code>
    <act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Anteilen an Personengesellschaften (verbundene Unternehmen)</act:name>
    <act:id type="new">f6b59f26628f405593db610619a4ff55</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7016</act:code>
    <act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Kapitalgesellschaften (verbundene Unternehmen)</act:name>
    <act:id type="new">baca9fef77e74cc7a0ffbc07979912f1</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7017</act:code>
    <act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Personengesellschaften (verbundene Unternehmen)</act:name>
    <act:id type="new">0ba0b326cd13424081e710efadf5d574</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7018</act:code>
    <act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Zins- und Dividendenerträge</act:name>
    <act:id type="new">1833a63250224f2e8671550f97d2d815</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7020</act:code>
    <act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Ausgleichszahlungen (als außenstehender Aktionär)</act:name>
    <act:id type="new">e8d77f142bc54db4b3489c3c3f013dc6</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7030</act:code>
    <act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>11. sonstige Zinsen und ähnliche Erträge</act:name>
    <act:id type="new">6988386850054d6e8a53a38efe89b836</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
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    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>- davon aus verbundenen Unternehmen</act:name>
    <act:id type="new">50f33a481c4e40f787a1d68744ea2cdc</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:parent type="new">6988386850054d6e8a53a38efe89b836</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100 % / 50% steuerfrei</act:name>
    <act:id type="new">fa2ed4c3c07e48f09a43746433899171</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7104</act:code>
    <act:description>inländische Kap.Ges.</act:description>
    <act:parent type="new">50f33a481c4e40f787a1d68744ea2cdc</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige Zinsen und ähnliche Erträge aus verbundenen Unternehmen</act:name>
    <act:id type="new">2945d846c2cb4e7780fa9e03d7b60891</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7109</act:code>
    <act:parent type="new">50f33a481c4e40f787a1d68744ea2cdc</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sonstige Zinserträge aus verbundenen Unternehmen</act:name>
    <act:id type="new">60c2805e5a32440cb1733bf3ba600893</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5100</act:code>
    <act:parent type="new">eef6adc83cd2446bafba545d4cdfcc9f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer</act:name>
    <act:id type="new">f05706cc576547f9b265353953ea54a6</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5110</act:code>
    <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe ohne Vorsteuerabzug</act:name>
    <act:id type="new">628ed23a9774484b8199e49a1f5029fa</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5129</act:code>
    <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer</act:name>
    <act:id type="new">99b20e2cc92d4bd4bdc6e0e709aca31a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5130</act:code>
    <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer</act:name>
    <act:id type="new">cfb89dce1ec6455083db34e228700657</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5160</act:code>
    <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
    <act:id type="new">ec8b39a062d34e639bf5ed9a7c1a8728</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5162</act:code>
    <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb ohne Vorsteuer und 7 % Umsatzsteuer</act:name>
    <act:id type="new">49bf941497fd40009e223f0951c38601</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5167</act:code>
    <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe 5,5 % Vorsteuer</act:name>
    <act:id type="new">b62678ac053348c1b2344848cc9b978e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5170</act:code>
    <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe 10,7 % / 9,5 % Vorsteuer</act:name>
    <act:id type="new">54c7a1f403b9447b9c4d8c09542fc296</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5171</act:code>
    <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe aus einem USt-Lager § 13a UStG 7 % Vorsteuer und 7 % Umsatzsteuer</act:name>
    <act:id type="new">a91b641dc0f3498f9dae9503ebc0068e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5175</act:code>
    <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe aus einem USt-Lager § 13a UStG 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
    <act:id type="new">cb92f78353184f4ca2e6bbab6bf2be82</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5176</act:code>
    <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erwerb Roh-, Hilfs- und Betriebsstoffe als letzter Abnehmer innerhalb Dreiecksgeschäft 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
    <act:id type="new">cf103d8203c44293a6caaa65d1032fda</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5189</act:code>
    <act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Energiestoffe</act:name>
    <act:id type="new">ee4fb09bf6e64fafa465eb20319c63d0</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5190</act:code>
    <act:description>Fertigung</act:description>
    <act:parent type="new">eef6adc83cd2446bafba545d4cdfcc9f</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Energiestoffe (Fertigung) 7 % Vorsteuer</act:name>
    <act:id type="new">f58b16de3dad487bacf1143566b703dc</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5191</act:code>
    <act:parent type="new">ee4fb09bf6e64fafa465eb20319c63d0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Energiestoffe (Fertigung) 19 % Vorsteuer</act:name>
    <act:id type="new">608cf8dc680042fc815b9cfa4c81b3f9</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5192</act:code>
    <act:parent type="new">ee4fb09bf6e64fafa465eb20319c63d0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>02. Wareneingang</act:name>
    <act:id type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
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    </act:slots>
    <act:parent type="new">ec4d5c6bb727424e93b3a6279db4dc0a</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Wareneingang</act:name>
    <act:id type="new">3404599ba58645ed8e2b5cff9692f3b1</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5200</act:code>
    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Wareneingang 7% Vorsteuer</act:name>
    <act:id type="new">cd63790fbda7488bb3f53546ca5601bf</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5300</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Wareneingang 7 % Vorsteuer</act:name>
    <act:id type="new">07d0f2da60b44585b9703bb1f6250e2a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5347</act:code>
    <act:parent type="new">cd63790fbda7488bb3f53546ca5601bf</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Wareneingang 5 % Vorsteuer</act:name>
    <act:id type="new">225857acc40e471b8df2a9c9539435ba</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5348</act:code>
    <act:parent type="new">cd63790fbda7488bb3f53546ca5601bf</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Wareneingang 19% Vorsteuer</act:name>
    <act:id type="new">61111de494014e6595676ba92b65e209</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5400</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
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    </act:slots>
    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Wareneingang 19 % Vorsteuer</act:name>
    <act:id type="new">544e1b032c6b4e4c993ccda960a4908b</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5418</act:code>
    <act:parent type="new">61111de494014e6595676ba92b65e209</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Wareneingang 16 % Vorsteuer</act:name>
    <act:id type="new">5f0d072953ea48a8ad2d2982bc5dece4</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5419</act:code>
    <act:parent type="new">61111de494014e6595676ba92b65e209</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>lnnergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer</act:name>
    <act:id type="new">852be7e6b260492682d20e5f7da27f87</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5420</act:code>
    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Innergemeinschaftlicher Erwerb 19% Vorsteuer und 19% Umsatzsteuer</act:name>
    <act:id type="new">f9d5ad607988489788ea57a23692cdcc</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5425</act:code>
    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>lnnergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 7% Umsatzsteuer</act:name>
    <act:id type="new">42a3c3de459d469686884eb733c341e0</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5430</act:code>
    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>lnnergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 19% Umsatzsteuer</act:name>
    <act:id type="new">1e90a83c751544d8a4426aef69179d68</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5435</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne UStID 16% Vorsteuer und 16% Umsatzsteuer</act:name>
    <act:id type="new">6aea4894e1004810a76f0402aae6235c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5440</act:code>
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    <act:name>Steuerfreier innergemeinschaftlicher Erwerb</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5550</act:code>
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    <act:name>Steuerfreie Einfuhren</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5559</act:code>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5560</act:code>
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    <act:id type="new">658c2622cdce4f4ea1dd14b6d1da8801</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5565</act:code>
    <act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
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    <act:name>Wareneingang 5,5 % Vorsteuer</act:name>
    <act:id type="new">1eae224143fe471cbccd707edbe7052d</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5505</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Wareneingang zum Durchschnittssatz nach § 24 UStG 10,7 % / 9,5 % Vorsteuer</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
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    <act:code>5540</act:code>
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    <act:name>Wareneingang im anderen EU-Land steuerbar</act:name>
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      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5558</act:code>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5551</act:code>
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    <act:name>Erwerb 1. Abnehmer innerhalb eines Dreiecksgeschäftes</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:name>03. Statistische Konten EÜR</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:code>5600</act:code>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:code>5610</act:code>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5660</act:code>
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    <act:name>Nachlässe</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5700</act:code>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5710</act:code>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5720</act:code>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5724</act:code>
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  <gnc:account version="2.0.0">
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5725</act:code>
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    <act:name>Erhaltene Skonti</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5730</act:code>
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    <act:name>Erhaltene Skonti 7% Vorsteuer</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5731</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 5 % Vorsteuer</act:name>
    <act:id type="new">e6bb1309f1624a8e9255f06727fed20c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5735</act:code>
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    <act:name>Erhaltene Skonti 5 % Vorsteuer</act:name>
    <act:id type="new">f147974c7aaa435c9c6d32f340a56487</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5732</act:code>
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    <act:id type="new">aea8db5b3d474f8088fce6df6b9d111d</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5733</act:code>
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  <gnc:account version="2.0.0">
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    <act:id type="new">b699ef3dc49d44a99d656cf0faac87bb</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5734</act:code>
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    <act:id type="new">d6e318b1307f45f98d08c1642a2428c1</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5736</act:code>
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    <act:id type="new">444e6e87751f4b51870bbdae4d9018ba</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5737</act:code>
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    <act:id type="new">b1753a002d624a28afae0b6cee43bfa3</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5738</act:code>
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    <act:id type="new">4a830aac11a84296aab6f9384b533883</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5739</act:code>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:code>5740</act:code>
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    <act:id type="new">091d9fecbcaf416aaaee0f326786b741</act:id>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:code>5742</act:code>
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    <act:name>Erhaltene Rabatte</act:name>
    <act:id type="new">cb51650119c942938254d10704658a3f</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5770</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Rabatte 7% Vorsteuer</act:name>
    <act:id type="new">cbae2476ef14403d9f067eb99a062fef</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5780</act:code>
    <act:parent type="new">cb51650119c942938254d10704658a3f</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Rabatte 16% Vorsteuer</act:name>
    <act:id type="new">7ef5277a7f9149a9a382b0f3170480d1</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5790</act:code>
    <act:parent type="new">cb51650119c942938254d10704658a3f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nachlässe aus Einkauf Roh-, Hilfsund Betriebsstoffe</act:name>
    <act:id type="new">341376972d56473cbbd8300eca520026</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5701</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nachlässe aus Einkauf Roh-, Hilfsund Betriebsstoffe 7 % Vorsteuer</act:name>
    <act:id type="new">3ce25e64b82f4ff9befcfd5f37956b87</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5714</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nachlässe aus Einkauf Roh-, Hilfsund Betriebsstoffe 19 % Vorsteuer</act:name>
    <act:id type="new">ce602e90894b405fb9e68fdd97040171</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5715</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Nachlässe aus Einkauf Roh-, Hilfsund Betriebsstoffe, innergemeinschaftlicher Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer</act:name>
    <act:id type="new">b741da29354945009ed37666812b979e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5717</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nachlässe aus Einkauf Roh-, Hilfsund Betriebsstoffe, innergemeinschaftlicher Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
    <act:id type="new">d3bf1d4b9b7f4cf8bd2fe145bcfe83fa</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5718</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Boni 7 % Vorsteuer</act:name>
    <act:id type="new">9a56451684814de5abe610754a0f93b6</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5750</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe</act:name>
    <act:id type="new">beb1c0a3c6c840e38bd2a38df458d4fa</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5753</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer</act:name>
    <act:id type="new">f1979983eb6b4aa09694df9f5813f252</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5754</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer</act:name>
    <act:id type="new">70ca39c88c754722871c1362f19dadbe</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5755</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erhaltene Boni 19 % Vorsteuer</act:name>
    <act:id type="new">2dfc0c7309ea4cbfa19d8103f6654841</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5760</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Boni</act:name>
    <act:id type="new">b30757ce77a247c0865704e246fac311</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5769</act:code>
    <act:parent type="new">2dfc0c7309ea4cbfa19d8103f6654841</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erhaltene Rabatte 7 % Vorsteuer</act:name>
    <act:id type="new">5356b7e75e6b4bcabe31940e6f193aaf</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5780</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe</act:name>
    <act:id type="new">a66e27010bea48c1b0aa75d6e7a02e0b</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5783</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer</act:name>
    <act:id type="new">1cf6c1ac263f431e890720e4fc6809b1</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5784</act:code>
    <act:parent type="new">a66e27010bea48c1b0aa75d6e7a02e0b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer</act:name>
    <act:id type="new">85e08c39f9854066ba66f7773e6bba6f</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5785</act:code>
    <act:parent type="new">a66e27010bea48c1b0aa75d6e7a02e0b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 10,7 % Vorsteuer</act:name>
    <act:id type="new">95f4e56fcb1043a49a56a2f65b48c4ee</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5788</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 9,5 % Vorsteuer</act:name>
    <act:id type="new">3d95fc24dbaf49aea8b3c12ec142e652</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5789</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erhaltene Rabatte 19 % Vorsteuer</act:name>
    <act:id type="new">1e9b2656f85442fe98789eabae7ee20b</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5790</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erhaltene Skonti aus Erwerb Roh-, Hilfs- und Betriebsstoffe als letzter Abnehmer innerhalb Dreiecksgeschäft 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
    <act:id type="new">39669574c1754facab3e6ae28241a20c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5792</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Skonti aus Erwerb Waren als letzter Abnehmer innerhalb Dreiecksgeschäft 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
    <act:id type="new">91401476c65b447790bb23d2f8f6d68b</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5793</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Skonti 5,5 % Vorsteuer</act:name>
    <act:id type="new">2960363de5d54abb9cdc918619e03b65</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5794</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Skonti 10,7 % Vorsteuer</act:name>
    <act:id type="new">064d74e54b6e45a0850db234660fc297</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5796</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Skonti 9,5 % Vorsteuer</act:name>
    <act:id type="new">04ae41dfebc24f8fa4ce38dd3835900c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5797</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 5,5 % Vorsteuer</act:name>
    <act:id type="new">e436f00a6cbe48bb96c5b31485a1de80</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5798</act:code>
    <act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Bezugsnebenkosten</act:name>
    <act:id type="new">8bff6ee76c3b4f65b83ad03bb7b78f6d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5800</act:code>
    <act:parent type="new">23eba59beffc495e9e8a07b930bb8eac</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Leergut</act:name>
    <act:id type="new">2becc57c00ff46839e77de0b0ebaeb91</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5820</act:code>
    <act:parent type="new">8bff6ee76c3b4f65b83ad03bb7b78f6d</act:parent>
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    <act:name>Zölle und Einfuhrabgaben</act:name>
    <act:id type="new">f24a7879109f4e029e71239f4cecc951</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5840</act:code>
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    <act:name>Verrechnete Stoffkosten</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5860</act:code>
    <act:description>Gegenkonto 5000-99</act:description>
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  <gnc:account version="2.0.0">
    <act:name>Bestandsveränderungen</act:name>
    <act:id type="new">3161053997d64aa68c83222b1a134c20</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5880</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Bestandsveränderungen Roh-, Hilfs- und Betriebsstoffe</act:name>
    <act:id type="new">323eeb35ec7746d18b362ad987497f77</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5885</act:code>
    <act:parent type="new">23eba59beffc495e9e8a07b930bb8eac</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Bestandsveränderungen Waren</act:name>
    <act:id type="new">f0ebf69fc8684733a6c09fb79bb7e064</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5881</act:code>
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  <gnc:account version="2.0.0">
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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      <slot>
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  <gnc:account version="2.0.0">
    <act:name>01. Fremdleistungen</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
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      <slot>
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  <gnc:account version="2.0.0">
    <act:name>Fremdleistungen</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5900</act:code>
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      <slot>
        <slot:key>tax-related</slot:key>
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  <gnc:account version="2.0.0">
    <act:name>Fremdleistungen 19 % Vorsteuer</act:name>
    <act:id type="new">b719f852a4d540a489b7eb56309316fb</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5906</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Fremdleistungen 7 % Vorsteuer</act:name>
    <act:id type="new">cc214ee6d1474d4788debb5a711685e4</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5908</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Fremdleistungen ohne Vorsteuer</act:name>
    <act:id type="new">aba7758ca6554070a4f316b784172c87</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5909</act:code>
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  <gnc:account version="2.0.0">
    <act:name>02. Umstäze, für die als Leistungsempfänger die Steuer nach 13b Abs. 2 UStG geschuldet wird</act:name>
    <act:id type="new">6ecc465d65ea4e45b46c0c93eda07266</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
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      <slot>
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  <gnc:account version="2.0.0">
    <act:name>Bauleistungen eines im Inland ansässigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</act:name>
    <act:id type="new">1cbe0e3c17f749b5aed68cc00c273263</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5910</act:code>
    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Leistungen eines im Ausland ansässigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</act:name>
    <act:id type="new">e0ef15f596f143c0b76f317eaf2011e1</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5915</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Bauleistungen eines im Inland ansässigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer</act:name>
    <act:id type="new">0bff5f6518d3425f9aef9085affebd83</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5920</act:code>
    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Leistungen eines im Ausland ansässigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer</act:name>
    <act:id type="new">0e2672c5d2cb422789a873a484e25a75</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5925</act:code>
    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</act:name>
    <act:id type="new">ba130ea585204fa083d97aa75528ce18</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5930</act:code>
    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</act:name>
    <act:id type="new">884cc33b6b274ae68acb05c751a43dbf</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5935</act:code>
    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 19% Umsatzsteuer</act:name>
    <act:id type="new">5dffac02543a4e6ba08653ecda49344b</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5940</act:code>
    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 19% Umsatzsteuer</act:name>
    <act:id type="new">56a94a9202574ac89825c7602b0d7755</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5945</act:code>
    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers 7 % Vorsteuer und 7 % Umsatzsteuer</act:name>
    <act:id type="new">4e3e6a9022c94f06a3b14a696813ac8a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5913</act:code>
    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
    <act:id type="new">a11ad4405a6146eba7d4a516f94256d6</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5923</act:code>
    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers ohne Vorsteuer und 7 % Umsatzsteuer</act:name>
    <act:id type="new">fa52161ddf5c45d0a0e57a0d72aa7c36</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5933</act:code>
    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers ohne Vorsteuer und 19 % Umsatzsteuer</act:name>
    <act:id type="new">ac5b8547833f459dab80757ce7320604</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5943</act:code>
    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Skonti aus Leistungen, für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird</act:name>
    <act:id type="new">9aa12340af4d497ab656694f770e6375</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5950</act:code>
    <act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Skonti aus Leistungen, für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
    <act:id type="new">bac124f2d256479897f82e000518d328</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5951</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Skonti aus Leistungen, für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird 16 % Vorsteuer und 16 % Umsatzsteuer</act:name>
    <act:id type="new">70f06ded975841bb92853c078620b398</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5952</act:code>
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  <gnc:account version="2.0.0">
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    <act:id type="new">3ebd4a4333f24caeb8ec0c751b5a7f11</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5953</act:code>
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    <act:id type="new">0276fd485fa94bfbae196f150fc0523c</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5954</act:code>
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    <act:id type="new">5b8956bd7cd7469893f8d2ed24f43afa</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5955</act:code>
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    <act:name>Leistungen nach § 13b UStG mit Vorsteuerabzug</act:name>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5960</act:code>
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    <act:commodity>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5965</act:code>
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    <act:code>5970</act:code>
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    <act:code>5975</act:code>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5980</act:code>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5985</act:code>
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    <act:commodity-scu>100</act:commodity-scu>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6000</act:code>
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    <act:name>Löhne</act:name>
    <act:id type="new">998a34016368482fa8686c11fa63bdbb</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6010</act:code>
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    <act:name>Gehälter</act:name>
    <act:id type="new">134382451e1747cab029ec3985f648e1</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6020</act:code>
    <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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    <act:name>Geschäftsführergehälter der GmbH-Gesellschafter</act:name>
    <act:id type="new">38ece58b179c4003a96bf72e6413774f</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6024</act:code>
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    <act:name>Tantiemen</act:name>
    <act:id type="new">701750418e304100a0725a9d3f824710</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6026</act:code>
    <act:parent type="new">134382451e1747cab029ec3985f648e1</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Geschäftsführergehälter</act:name>
    <act:id type="new">854a3e9b2f5e44e8b6b77ba54336202b</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6027</act:code>
    <act:parent type="new">134382451e1747cab029ec3985f648e1</act:parent>
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    <act:name>Vergütung an angestellte Mitunternehmer 15 EStG</act:name>
    <act:id type="new">1d0cba3d70054aa991f6f640844236f1</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6028</act:code>
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    <act:name>Tantiemen Arbeitnehmer</act:name>
    <act:id type="new">706a7015fe2b4b9c973e0c45eb1d76d8</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6029</act:code>
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    <act:name>Aushilfslöhne</act:name>
    <act:id type="new">7efcf4d1c98746f4a52cfcdb378216f4</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6030</act:code>
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    <act:name>Pauschale Steuer für Aushilfen</act:name>
    <act:id type="new">0261cf53942a4924824ccac40ed60caa</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6040</act:code>
    <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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    <act:name>Bedienungsgelder</act:name>
    <act:id type="new">5c6e222da27344c890e2bbddaea71644</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6045</act:code>
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    <act:name>Ehegattengehalt</act:name>
    <act:id type="new">c30ee1e62eae4330a42f214e85de2513</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6050</act:code>
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    <act:name>Freiwillige soziale Aufwendungen, lohnsteuerpflichtig</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6060</act:code>
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    <act:name>Pauschale Steuer auf sonstige Bezüge</act:name>
    <act:id type="new">1503f230b9c44c02aecff85de332a9bd</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6069</act:code>
    <act:description>(z.B. Fahrtkostenzuschüsse)</act:description>
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    <act:name>Krankengeldzuschüsse</act:name>
    <act:id type="new">a9b5282d45654aad88133e19b0cf0c32</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6070</act:code>
    <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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    <act:name>Zuschüsse der Agenturen für Arbeit</act:name>
    <act:id type="new">45f78172bfd747169cf52b73a46517aa</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6075</act:code>
    <act:description>Haben!</act:description>
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  <gnc:account version="2.0.0">
    <act:name>Vermögenswirksame Leistungen</act:name>
    <act:id type="new">79dc148e7c744de4a56dd272b65a9c77</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6080</act:code>
    <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Fahrtkostenerstattung Wohnung / Arbeitsstätte</act:name>
    <act:id type="new">9ff0ae1aa834421d84b5a64fe47076cc</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6090</act:code>
    <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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    <act:name>Löhne für Minijobs</act:name>
    <act:id type="new">fd73886b995b4cd2b97e5292f287749b</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6035</act:code>
    <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Pauschale Steuer für Minijobber</act:name>
    <act:id type="new">334a77f842a24e65ae6c30705641fa90</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6036</act:code>
    <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Pauschale Steuer für Gesellschafter-Geschäftsführer</act:name>
    <act:id type="new">27e479027831468ebfd96de662f4fb20</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6037</act:code>
    <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Pauschale Steuer für angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</act:name>
    <act:id type="new">4b2ec10162c043b488521bffcd398082</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6038</act:code>
    <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Pauschale Steuer für Arbeitnehmer</act:name>
    <act:id type="new">b9f332a554ff43c89a1838bf9e83d59d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6039</act:code>
    <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Freiwillige Zuwendungen an Minijobber</act:name>
    <act:id type="new">470c0f8cb981424d9b4938b98dce01a2</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6066</act:code>
    <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Freiwillige Zuwendungen an Gesellschafter-Geschäftsführer</act:name>
    <act:id type="new">2b620ed5a8784f6baec07e658d4fe9d3</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6067</act:code>
    <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Freiwillige Zuwendungen an angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</act:name>
    <act:id type="new">4d17168ea5f54adbb031e83a7f5ba352</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6068</act:code>
    <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sachzuwendungen und Dienstleistungen an Minijobber</act:name>
    <act:id type="new">1c7a1026d99a463c9062e724cb70ff58</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6071</act:code>
    <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sachzuwendungen und Dienstleistungen an Arbeitnehmer</act:name>
    <act:id type="new">af479a7cd0e746cea930d65b806ab1c5</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6072</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Sachzuwendungen und Dienstleistungen an Gesellschafter-Geschäftsführer</act:name>
    <act:id type="new">87b13d0b57d041c89d81773e893cf634</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6073</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Sachzuwendungen und Dienstleistungen an angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</act:name>
    <act:id type="new">9e6de923742f4fc4b4b0b0814c05e4d3</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6074</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Aufwendungen aus der Veränderung von Urlaubsrückstellungen</act:name>
    <act:id type="new">668aa35c24224e568bfc36d5d3d8511d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6076</act:code>
    <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Gesellschafter-Geschäftsführer</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6077</act:code>
    <act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Aufwendungen aus der Veränderung von Urlaubsrückstellungen für angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</act:name>
    <act:id type="new">415a42f803ba40b484f5c38375cf3148</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6078</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Minijobber</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6079</act:code>
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    <act:name>b) soziale Abgaben und Aufwendungen für Altersversorgung und Unterstützung</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6243</act:code>
    <act:parent type="new">a2c5ef49dd6a476b9acc8799fb2de91c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kürzung der Anschaffungs- oder Herstellungskosten nach § 7g Abs. 2 EStG (für Kfz)</act:name>
    <act:id type="new">e0f3600ebc3d4a5bb2dc7292850013ff</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6244</act:code>
    <act:parent type="new">a2c5ef49dd6a476b9acc8799fb2de91c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonderabschreibungen nach § 7b EStG (Mietwohnungsneubau</act:name>
    <act:id type="new">87cd758d70e747d89cc6687f884e5f6e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6245</act:code>
    <act:parent type="new">a2c5ef49dd6a476b9acc8799fb2de91c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abzugsbetrag nach § 6b EStG</act:name>
    <act:id type="new">5a36997bbfb54ee4bb967eb7cee19a3f</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6249</act:code>
    <act:parent type="new">a2c5ef49dd6a476b9acc8799fb2de91c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sofortabschreibungen geringwertiger Wirtschaftsgüter</act:name>
    <act:id type="new">fa1f1298e6974ec49e1d196c74c85c00</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6260</act:code>
    <act:parent type="new">ff9290a61a794779acb237bf56cf49e8</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abschreibungen auf aktivierte geringwertige Wirtschaftsgüter</act:name>
    <act:id type="new">3e327e5e7c3b4d5c91984d08ba647548</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6262</act:code>
    <act:parent type="new">fa1f1298e6974ec49e1d196c74c85c00</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Außerplanmäßige Abschreibungen auf aktivierte geringwertige Wirtschaftsgüter</act:name>
    <act:id type="new">79e93f4b10024647a8f27cfbdfa80a05</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6266</act:code>
    <act:parent type="new">fa1f1298e6974ec49e1d196c74c85c00</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abschreibungen auf den Sammelposten Wirtschaftsgüter</act:name>
    <act:id type="new">f7fb7546570045d0bca35f318311a5c7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6264</act:code>
    <act:parent type="new">fa1f1298e6974ec49e1d196c74c85c00</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>b) auf Vermögensgegenstände des Umlaufvermögens</act:name>
    <act:id type="new">07d8d0a194ad4589afa818574e95d9cf</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">20b24c0a5ead46bc92dc07473b760583</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Abschreibung auf Vermögensgegenstände des Umlaufvermögens</act:name>
    <act:id type="new">405ccc3a02ee403991c7ea7532d038d5</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6270</act:code>
    <act:description>soweit unüblich hoch</act:description>
    <act:parent type="new">07d8d0a194ad4589afa818574e95d9cf</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Abschreibungen auf Umlaufvermögen, steuerrechtlich bedingt</act:name>
    <act:id type="new">bb0d73fc6a3047858dbfca4129d6e44e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6272</act:code>
    <act:description>soweit unüblich hoch</act:description>
    <act:parent type="new">405ccc3a02ee403991c7ea7532d038d5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abschreibungen auf Roh-, Hilfsund Betriebsstoffe/Waren (soweit unüblich hoch)</act:name>
    <act:id type="new">42ceccad21374c339fe1e7b8ce55e1f7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6278</act:code>
    <act:parent type="new">405ccc3a02ee403991c7ea7532d038d5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abschreibungen auf fertige und unfertige Erzeugnisse (soweit unüblich hoch)</act:name>
    <act:id type="new">154021cab9be4b4ca6905ac69ae4e8ea</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6279</act:code>
    <act:parent type="new">405ccc3a02ee403991c7ea7532d038d5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungsverluste</act:name>
    <act:id type="new">db5537ba7a7c425296a2df2dba767920</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6280</act:code>
    <act:description>(soweit unüblich hoch)</act:description>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">07d8d0a194ad4589afa818574e95d9cf</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungsverluste 7% USt</act:name>
    <act:id type="new">c6b36e44597a4ff5a35bed3098135b53</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6281</act:code>
    <act:description>soweit unüblich hoch</act:description>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">db5537ba7a7c425296a2df2dba767920</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungsverluste 19 % USt (soweit unüblich hoch)</act:name>
    <act:id type="new">a0d2ee09377e456eb16726f73a1522d7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6286</act:code>
    <act:parent type="new">db5537ba7a7c425296a2df2dba767920</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abschreibungen auf Forderungen gegenüber Kapitalgesellschaften, an denen eine Beteiligung besteht (soweit unüblich hoch), § 3c EStG bzw. § 8b Abs. 3 KStG</act:name>
    <act:id type="new">2dcf2581500447148d9e811a82b8fa25</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6290</act:code>
    <act:parent type="new">07d8d0a194ad4589afa818574e95d9cf</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abschreibungen auf Forderungen gegenüber Gesellschaftern und nahe stehenden Personen (soweit unüblich hoch), § 8b Abs. 3 KStG</act:name>
    <act:id type="new">927c44754a7149c59b44edac6bc53952</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6291</act:code>
    <act:parent type="new">07d8d0a194ad4589afa818574e95d9cf</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>08. sonstige betriebliche Aufwendungen</act:name>
    <act:id type="new">52780a23b89648f3926063762df6a91f</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>a) ordentliche betriebliche Aufwendungen</act:name>
    <act:id type="new">8e143ae6419d4ffd8a19b669063ae16c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>1) Raumkosten</act:name>
    <act:id type="new">0496babbe5bd43bb828f1f577cf75cae</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Raumkosten</act:name>
    <act:id type="new">ed2cb65ed9094d90b607a42ff4acd458</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6305</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Miete</act:name>
    <act:id type="new">663436df16234fb190b111c8acfc0e75</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6310</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewerbesteuerlich zu berücksichtigende Miete §8 GewStG</act:name>
    <act:id type="new">79e1f368fa7f476890bfe4e1025cf680</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6313</act:code>
    <act:parent type="new">663436df16234fb190b111c8acfc0e75</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vergütungen an Mitunternehmer für die mietweise Überlassung ihrer Wirtschaftsgüter §16 EStG</act:name>
    <act:id type="new">373070c0a6274fbfb48e6b4166ab6626</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6314</act:code>
    <act:parent type="new">663436df16234fb190b111c8acfc0e75</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Miete/Aufwendungen für doppelte Haushaltsführung Unternehmer</act:name>
    <act:id type="new">27382be0557a49549e17ed26449b6902</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6312</act:code>
    <act:parent type="new">663436df16234fb190b111c8acfc0e75</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Pacht</act:name>
    <act:id type="new">06c7e00b3eb64243ac99638db3fa7df7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6315</act:code>
    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>GewStl. zu berücksichtigende Pacht §8 GewStG</act:name>
    <act:id type="new">fe9f8786b0b54d7ca4e847d4a61b47c5</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6318</act:code>
    <act:parent type="new">06c7e00b3eb64243ac99638db3fa7df7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vergütungen an Mitunternehmer für die pachtweise Überlassung ihrer Wirtschaftsgüter §15 EStG</act:name>
    <act:id type="new">a5110616b817486ab36371aa5424288a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6319</act:code>
    <act:parent type="new">06c7e00b3eb64243ac99638db3fa7df7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Leasing (unbewegliche Wirtschaftsgüter)</act:name>
    <act:id type="new">fddf5940607e4e068ecf9f0ed905770b</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6316</act:code>
    <act:parent type="new">06c7e00b3eb64243ac99638db3fa7df7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwendungen für gemietete oder gepachtete unbewegliche Wirtschaftsgüter, die gewerbesteuerlich hinzuzurechnen sind</act:name>
    <act:id type="new">817f966830e942d1aa8527130fb954ae</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6317</act:code>
    <act:parent type="new">06c7e00b3eb64243ac99638db3fa7df7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Heizung</act:name>
    <act:id type="new">3b0c1ac2fff74d9dbab92bfba602f597</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6320</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gas, Strom, Wasser</act:name>
    <act:id type="new">171f6a2dca8b4e0aa8cf06f0c3d29f00</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6325</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Reinigung</act:name>
    <act:id type="new">421ff6964d7f45fd8a6733b02e080a85</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6330</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Instandhaltung betrieblicher Räume</act:name>
    <act:id type="new">74242f4e833d48028cfb0d71c474dfc0</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6335</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abgaben für betrieblich genutzen Grundbesitz</act:name>
    <act:id type="new">430adeb6ef5b48b1abe614fdbe62c672</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6340</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige Raumkosten</act:name>
    <act:id type="new">a2056fe1aeff48dca6f24364698e33ff</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6345</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwendungen für ein häusliches Arbeitszimmer (abziehbarer Anteil)</act:name>
    <act:id type="new">91020d5a1cdb4d49b5779e15ef905dfa</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6348</act:code>
    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwendungen für ein häusliches Arbeitszimmer (nicht abziehbarer Anteil)</act:name>
    <act:id type="new">5794eb0a735c40d299959e4394277ea2</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6349</act:code>
    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige Grundstücksaufwendungen</act:name>
    <act:id type="new">65d5e35a95f14dbe80eeb2c76b1167f0</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6350</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Interimskonto für Aufwendungen in einem anderen Land, bei denen eine Vorsteuervergütung möglich ist</act:name>
    <act:id type="new">e5a5531a763d40c38a61186416f7735e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6302</act:code>
    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige Grundstücksaufwendungen (neutral)</act:name>
    <act:id type="new">e826358053fb4b508e518a88c2f936e6</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6352</act:code>
    <act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>3) Versicherungen, Beiträge und Abgaben</act:name>
    <act:id type="new">fed8643a6773454e8c4aa656676fc219</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Versicherungen</act:name>
    <act:id type="new">a18583ba45a0437f930a39c74f760e73</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6400</act:code>
    <act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Versicherungen für Gebäude, die zum Betriebsvermögen gehören</act:name>
    <act:id type="new">d8e1632c4b4a42d8981a115c08c59c6d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6405</act:code>
    <act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nettoprämie für Rückdeckung künftiger Versorgungsleistungen</act:name>
    <act:id type="new">f1e38017e06c44c7adc89a91c945efd8</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6410</act:code>
    <act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Beiträge</act:name>
    <act:id type="new">44447ed2ef984f50b7098ffe2c153320</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6420</act:code>
    <act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige Abgaben</act:name>
    <act:id type="new">fdecea645c7846ffa56276da9414c82b</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6430</act:code>
    <act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Steuerlich abzugsfähige Verspätungszuschläge und Zwangsgelder</act:name>
    <act:id type="new">ef982e906f814ceea5a8e194953f916d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6436</act:code>
    <act:parent type="new">fdecea645c7846ffa56276da9414c82b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Steuerlich nicht abzugsfähige Verspätungszuschläge und Zwangsgelder</act:name>
    <act:id type="new">226a4292548947e58f48140482b20907</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6437</act:code>
    <act:parent type="new">fdecea645c7846ffa56276da9414c82b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausgleichsabgabe i. S. d. Schwerbehindertengesetzes</act:name>
    <act:id type="new">bdaca4d494314c8e9141ebd67dda9935</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6440</act:code>
    <act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>4) Reparaturen und Instandhaltungen</act:name>
    <act:id type="new">658ab7dda169465999646d8c3e8417e6</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Reparaturen und Instandhaltung von Bauten</act:name>
    <act:id type="new">c89b681a4ff1472c8f8888c6e7f8aac5</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6450</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Reparaturen und Instandhaltung von technischen Anlagen und Maschinen</act:name>
    <act:id type="new">9f42206df5c64aabbf0b6631790053f4</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6460</act:code>
    <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Reparaturen und Instandhaltung von Betriebs- und Geschäftsausstattung</act:name>
    <act:id type="new">cc6ef55d547f486db940a3c4e49c6e7c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6470</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Reparaturen und Instandhaltung von anderen Anlagen</act:name>
    <act:id type="new">c60bbdb4b0c647718fd4ccbc3d8d2ae1</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6485</act:code>
    <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige Reparaturen und Instandhaltung</act:name>
    <act:id type="new">dd061781998442cd8d62257a6248e28c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6490</act:code>
    <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Wartungskosten für Hard- und Software</act:name>
    <act:id type="new">13f8eff3d0964273ac8c0e418966cc04</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6495</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Mietleasing bewegliche Wirtschaftsgüter für technische Anlagen und Maschinen</act:name>
    <act:id type="new">3aa23cee187a48ad8d9a138a0c23d092</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6498</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Reparaturen und Instandhaltung von anderen Anlagen und Betriebs- und Geschäftsausstattung</act:name>
    <act:id type="new">94d9de3490204376b29d98d6e30d0ab1</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6475</act:code>
    <act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>6) Werbe- und Reisekosten</act:name>
    <act:id type="new">18eaa32760f945c5940ef3031705d711</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Werbekosten</act:name>
    <act:id type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6600</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">18eaa32760f945c5940ef3031705d711</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Geschenke abzugsfähig ohne § 37b EStG</act:name>
    <act:id type="new">e87a33c36cba4d538c0176deced5bc30</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6610</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Geschenke nicht abzugsfähig ohne § 37b EStG</act:name>
    <act:id type="new">b06eaea8e1db451f888dc0cd855e1d69</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6620</act:code>
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      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
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    </act:slots>
    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
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    <act:id type="new">141da933f2e944c392b2eb393a71fc1c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6625</act:code>
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    <act:name>Repräsentationskosten</act:name>
    <act:id type="new">7c95bb27cbfd4f0abf649c5d90ae7898</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6630</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Bewirtungskosten</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6640</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
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    </act:slots>
    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sonstige eingeschränkt abziehbare Betriebsausgaben (abziehbarer Anteil)</act:name>
    <act:id type="new">696112cdcc7b4e3686d3bd8c362a0b5c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6641</act:code>
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    <act:name>Sonstige eingeschränkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)</act:name>
    <act:id type="new">209bfd565dc942229776972193b1a9b6</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6642</act:code>
    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
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    <act:name>Aufmerksamkeiten</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6643</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
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    </act:slots>
    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
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    <act:name>Nicht abzugsfähige Bewirtungskosten</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6644</act:code>
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      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Nicht abzugsfähige Betriebsausgaben aus Werbe-, Repräsentations- und Reisekosten (nicht abziehbarer Anteil)</act:name>
    <act:id type="new">a7d14d1dcf8047e1a59deb7b575ea035</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6645</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
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    <act:name>Streuartikel</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6605</act:code>
    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Geschenke abzugsfähig mit § 37b EStG</act:name>
    <act:id type="new">658363ec0d4d463f9ceaf52d31471e3e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6611</act:code>
    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Pauschale Steuer für Geschenke und Zuwendungen abzugsfähig</act:name>
    <act:id type="new">e59a523370d54f059a7370e39c07efad</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6612</act:code>
    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Geschenke nicht abzugsfähig mit § 37b EStG</act:name>
    <act:id type="new">d52ac8ac9b104192a60b6f095bce47a9</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6621</act:code>
    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Pauschale Steuer für Geschenke und Zuwendungen nicht abzugsfähig</act:name>
    <act:id type="new">53966ea790bb4b9b86b3407137c86333</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6622</act:code>
    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Zugaben mit § 37b EStG</act:name>
    <act:id type="new">671fd8af9fe74ae2a0d1b4972fbcdcbe</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6629</act:code>
    <act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Reisekosten Arbeitnehmer</act:name>
    <act:id type="new">79e115bae3454815a196c81dc4a8c093</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6650</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">18eaa32760f945c5940ef3031705d711</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Reisekosten Arbeitnehmer Übernachtungsaufwand</act:name>
    <act:id type="new">5fdd3c73860f4160ad9f2edce047262a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6660</act:code>
    <act:parent type="new">79e115bae3454815a196c81dc4a8c093</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Reisekosten Arbeitnehmer Fahrtkosten</act:name>
    <act:id type="new">8c80bb809b854d2ab4c7fdfb373acbed</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6663</act:code>
    <act:parent type="new">79e115bae3454815a196c81dc4a8c093</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
    <act:id type="new">024e9f348acc4f178ff71da818ff8419</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6664</act:code>
    <act:parent type="new">79e115bae3454815a196c81dc4a8c093</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Kilometergelderstattung Arbeitnehmer</act:name>
    <act:id type="new">9511277c80a84a43a1db92030ce3063f</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6668</act:code>
    <act:parent type="new">79e115bae3454815a196c81dc4a8c093</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Reisekosten Unternehmer</act:name>
    <act:id type="new">f39863f34533417aabdebc01551ed9dc</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6670</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
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    <act:parent type="new">18eaa32760f945c5940ef3031705d711</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Reisekosten Unternehmer Fahrtkosten</act:name>
    <act:id type="new">9b7d13bc0ef842c5ab6bb087405e9a03</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6673</act:code>
    <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Reisekosten Unternehmer Verpflegungsmehraufwand</act:name>
    <act:id type="new">eca3645ca6e848febf59802f809824cd</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6674</act:code>
    <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Reisekosten Unternehmer Übernachtungsaufwand</act:name>
    <act:id type="new">94c833bf3fb1481094c6d77f8f29c102</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6680</act:code>
    <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Fahrten zwischen Wohnung und Arbeitsstätte (abziehbarer Anteil)</act:name>
    <act:id type="new">59b8ddcf1f2940b4a4669cfb42f459f2</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6688</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Fahrten zwischen Wohnung und Arbeitsstätte (nicht abziehbarer Anteil)</act:name>
    <act:id type="new">9dcae9f45f48401896c0cb7720ae63ac</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6689</act:code>
    <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Fahrten Wohnung zwischen Wohnung und Arbeitsstätte (Haben)</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6690</act:code>
    <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Reisekosten Unternehmer (nicht abziehbarer Anteil)</act:name>
    <act:id type="new">6457e3a32f4c46e38a5fa3a7e931e2eb</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6672</act:code>
    <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verpflegungsmehraufwendungen im Rahmen der doppelten Haushaltsführung Unternehmer</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6691</act:code>
    <act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:description>allg. Verwaltungskosten</act:description>
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  <gnc:account version="2.0.0">
    <act:name>Porto</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6800</act:code>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Telefon</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6805</act:code>
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      <slot>
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        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Telefax und Internetkosten</act:name>
    <act:id type="new">dd28655a16204427ae9d1c773b976dc9</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6810</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bürobedarf</act:name>
    <act:id type="new">e5870851983640049af4df37d829f1d4</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6815</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Zeitschriften, Bücher</act:name>
    <act:id type="new">b400a6503f824d81943d102988ad3488</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6820</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Fortbildungskosten</act:name>
    <act:id type="new">28c02de93c5d44f29068cd59249c59e7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6821</act:code>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Freiwillige Sozialleistungen</act:name>
    <act:id type="new">d9564f7f847a4b7fa53c29209d4c9f38</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6822</act:code>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vergütungen an Mitunternehmer §15 EStG</act:name>
    <act:id type="new">cfef70ed0ff845ceb3253497afe47415</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6823</act:code>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Haftungsvergütung an Mitunternehmer §15 EStG</act:name>
    <act:id type="new">903fc11dd3684e888376e761877d5977</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6824</act:code>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Rechts- und Beratungskosten</act:name>
    <act:id type="new">557bc6b1304b4007aec66f7f284dc698</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6825</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abschluß- und Prüfungskosten</act:name>
    <act:id type="new">a5ae242d9e6741ec8a699d8645b54ce1</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6827</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Buchführungskosten</act:name>
    <act:id type="new">1e40aae9b14f4f0e8c50eac8888f2615</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6830</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Mieten für Einrichtungen</act:name>
    <act:id type="new">ee212ed189fd465888067c5844b4317c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6835</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Mietleasing</act:name>
    <act:id type="new">1534cf6e2d2e4b6d81fcec3950a00172</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6840</act:code>
    <act:description>Siehe auch 6498</act:description>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Werkzeuge und Kleingeräte</act:name>
    <act:id type="new">c2f1539e1bb64453bdedde1796b87594</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6845</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstiger Betriebsbedarf</act:name>
    <act:id type="new">483f8d1528e646cb98b2b046a6e7a662</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6850</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nebenkosten des Geldverkehrs</act:name>
    <act:id type="new">85ffd644ad9f47f5b36912fe3ce7810d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6855</act:code>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwendungen aus Anteilen an Kapitalgesellschaften 100 %/ 50 % nicht abzugsfähig (inländische Kap.Ges.)</act:name>
    <act:id type="new">4d18724960904b7c90748923bd4e7e83</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6856</act:code>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwendungen aus der Veräußerung von Anteilen an Kapitalgesellschaften 100 %/50 % nicht abzugsfähig</act:name>
    <act:id type="new">6ec6a9fb31194a4da9674bcf0f595ff8</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6857</act:code>
    <act:description>inländische Kap.Ges.</act:description>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwendungen für Abraum- und Abfallbeseitigung</act:name>
    <act:id type="new">790f16628f5c4f7fb1a3e3169aab1ce5</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6859</act:code>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nicht abziehbare Vorsteuer</act:name>
    <act:id type="new">88968c29151043a28344b9bc0358fcce</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6860</act:code>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nicht abziehbare Vorsteuer 7%</act:name>
    <act:id type="new">b5ce95018f5e43d38edc5429560a7bbd</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6865</act:code>
    <act:parent type="new">88968c29151043a28344b9bc0358fcce</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nicht abziehbare Vorsteuer 19 %</act:name>
    <act:id type="new">f4614d030a4541c2a0836dbc5fa00e70</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6871</act:code>
    <act:parent type="new">88968c29151043a28344b9bc0358fcce</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nicht abziehbare Hälfte der Aufsichtsratsvergütungen</act:name>
    <act:id type="new">73f68c1c71d64f7bb3d9f13fd686d403</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6875</act:code>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abziehbare Aufsichtsratsvergütungen</act:name>
    <act:id type="new">b56b5125748c4b7c80830875113573d6</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6876</act:code>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vergütungen an Gesellschafter für die miet- oder pachtweise Überlassung ihrer beweglichen Wirtschaftsgüter</act:name>
    <act:id type="new">b338e2a4ad964a469e6cea5df786b850</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6833</act:code>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vergütungen an Mitunternehmer für die miet- oder pachtweise Überlassung ihrer beweglichen Wirtschaftsgüter § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</act:name>
    <act:id type="new">0c01d2e62ab849dd8d465772db541755</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6834</act:code>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Pacht (bewegliche Wirtschaftsgüter</act:name>
    <act:id type="new">e957cff2d6d142dfa2907a46f174ede5</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6836</act:code>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwendungen für die zeitlich befristete Überlassung von Rechten (Lizenzen, Konzessionen)</act:name>
    <act:id type="new">bdc24635ddc64702a9194e054d2ffc95</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6837</act:code>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwendungen für gemietete oder gepachtete bewegliche Wirtschaftsgüter, die gewerbesteuerlich hinzuzurechnen sind</act:name>
    <act:id type="new">55538ef06a08493faf535274ff00f4b7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6838</act:code>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Genossenschaftliche Rückvergütung an Mitglieder</act:name>
    <act:id type="new">b919a884640f40cb935b0c7f4f103ce3</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6854</act:code>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Veräußerungskosten § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG (bei Veräußerungsverlust)</act:name>
    <act:id type="new">54cae6c090f74b399a52883d394098d0</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6858</act:code>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verwahrentgelt</act:name>
    <act:id type="new">ac78be6d2d984f0daf7887b3d0d77507</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6879</act:code>
    <act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>sonstige betriebliche Aufwendungen</act:name>
    <act:id type="new">6c23d0b8ec314ade901209f7c576a612</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6300</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Fremdleistungen und Fremdarbeiten</act:name>
    <act:id type="new">c086aa0fce9749b4b132b1607a4e0ae6</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6303</act:code>
    <act:parent type="new">6c23d0b8ec314ade901209f7c576a612</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige betriebl.u.regelm.Aufwendungen</act:name>
    <act:id type="new">f6f32c12323f4c0b875a59ee20710ff5</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6304</act:code>
    <act:parent type="new">6c23d0b8ec314ade901209f7c576a612</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>5) Fahrzeugkosten</act:name>
    <act:id type="new">6909c46efaee4499aabf717091fb8be2</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6500</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kfz-Versicherungen</act:name>
    <act:id type="new">bf73d3c20e5344d68e9c9bd591a095a1</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6520</act:code>
    <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Laufende Kfz-Betriebskosten</act:name>
    <act:id type="new">55d1911670814cd6b62a654bad4600bf</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6530</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kfz-Reparaturen</act:name>
    <act:id type="new">ded8bd8e19e442f0b09899b4cb3732cd</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6540</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Garagenmiete</act:name>
    <act:id type="new">1c2739822bed4f5dac22a89cf723753d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6550</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Leasingfahrzeugkosten</act:name>
    <act:id type="new">c4f9863fdbc74ef6a1b814ce485ed507</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6560</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige Kfz-Kosten</act:name>
    <act:id type="new">7631bb6374734a6c9d98a12ecba8ed44</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6570</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Mautgebühren</act:name>
    <act:id type="new">192d16a26a6041ebb79156ca45c96670</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6580</act:code>
    <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kfz-Kosten für betrieblich genutzte, zum Privatvermögen gehörende Kraftfahrzeuge</act:name>
    <act:id type="new">3303bb92b51848afbbadc1e667078db3</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6590</act:code>
    <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Fremdfahrzeugkosten</act:name>
    <act:id type="new">1a0fb71c10194484be245b845688da5e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6595</act:code>
    <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Mietleasingaufwendungen für Elektrofahrzeuge, die gewerbesteuerlich hinzuzurechnen sind</act:name>
    <act:id type="new">1de6e1e1af17488cbafb7ab3cb6d6887</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6565</act:code>
    <act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>7) Kosten der Warenabgabe</act:name>
    <act:id type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6700</act:code>
    <act:description>Vertriebskosten</act:description>
    <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verpackungsmaterial</act:name>
    <act:id type="new">58e3fdf412444a87a74236e136230ae7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6710</act:code>
    <act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausgangsfrachten</act:name>
    <act:id type="new">ef809de7440b486b989c9ac5ddb9a645</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6740</act:code>
    <act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Transportversicherungen</act:name>
    <act:id type="new">c433dcade0e941659354b4e96eb87cbf</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6760</act:code>
    <act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verkaufsprovisionen</act:name>
    <act:id type="new">46bd633c092f4010a37a085cbb682bca</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6770</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Fremdarbeiten (Vertrieb)</act:name>
    <act:id type="new">0611795c5a5b4e339205f10066a2583a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6780</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwand für Gewährleistung</act:name>
    <act:id type="new">ecc25bf5ddfc408bb1580b6f8c422f1e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6790</act:code>
    <act:slots>
      <slot>
        <slot:key>tax-related</slot:key>
        <slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwendungen aus Kursdifferenzen</act:name>
    <act:id type="new">cde96c30a8ca4457bbaa7d33f16ac4b3</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6880</act:code>
    <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwendungen aus Bewertung Finanzmittelfonds</act:name>
    <act:id type="new">8941bd873057474a8a5c92ce04158831</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6883</act:code>
    <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwendungen aus der Währungsumrechnung (nicht § 256a HGB)</act:name>
    <act:id type="new">4331cc711447473fbcf39d11c1eca3d4</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6881</act:code>
    <act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>b) Verluste aus dem Abgang von Gegenständen des Anlagevermögens</act:name>
    <act:id type="new">f2667d36a874405a886d5f65a93fb3c2</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen Sachanlagevermögen steuerfrei §4 Nr. 1a UStG</act:name>
    <act:id type="new">a0437c07fc3e475cbe55f9e1156310db</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6884</act:code>
    <act:description>bei Buchverlust</act:description>
    <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen Sachanlagevermögen 19% USt</act:name>
    <act:id type="new">53e4f00a5bd742d28c92b63631f2a70a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6885</act:code>
    <act:description>bei Buchverlust</act:description>
    <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen Sachanlagevermögen steuerfrei §4 Nr. 1b UStG</act:name>
    <act:id type="new">cc88f299732747598a66a734aed1baf4</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6888</act:code>
    <act:description>bei Buchverlust</act:description>
    <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen Sachanlagevermögen</act:name>
    <act:id type="new">952461ef78554fe2a2ec9416913f7f75</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6889</act:code>
    <act:description>bei Buchverlust</act:description>
    <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen immaterieller Vermögensgegenstände</act:name>
    <act:id type="new">734994ec63b94ef2bee29e353f75cf1b</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6890</act:code>
    <act:description>bei Buchverlust</act:description>
    <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen Finanzanlagen</act:name>
    <act:id type="new">29195c7cce2d4587a18830c9b8954195</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6891</act:code>
    <act:description>bei Buchverlust</act:description>
    <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen Finanzanlagen 100 %/50 % nicht abzugsfähig (inländische Kap.Ges.)</act:name>
    <act:id type="new">63f0798f27764b558b1cbfe890e8681b</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6892</act:code>
    <act:description>bei Buchverlust</act:description>
    <act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anlagenabgänge Sachanlagen</act:name>
    <act:id type="new">d81d5c146eb14554846d46f631ddfc2a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:code>6895</act:code>
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      <cmdty:space>CURRENCY</cmdty:space>
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      <cmdty:space>CURRENCY</cmdty:space>
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      <cmdty:space>CURRENCY</cmdty:space>
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      <cmdty:space>CURRENCY</cmdty:space>
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      <cmdty:space>CURRENCY</cmdty:space>
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      <cmdty:space>CURRENCY</cmdty:space>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:code>6910</act:code>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:code>6912</act:code>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:code>6920</act:code>
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    <act:name>Verluste aus dem Abgang von Gegenständen des Anlagevermögens</act:name>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:code>6900</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Verluste aus der Veräußerung von Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG9)</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:code>6903</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Abgang von Wirtschaftsgütern des Umlaufvermögens nach § 4 Abs. 3 Satz 4 EStG</act:name>
    <act:id type="new">2df9eebb86e942c599f7a2ad1816401a</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6907</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Abgang von Wirtschaftsgütern des Umlaufvermögens § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG nach § 4 Abs. 3 Satz 4 EStG</act:name>
    <act:id type="new">3ce27d6e68ab452ba459a0b72b7c0c0d</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6908</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Aufwendungen aus dem Erwerb eigener Anteile</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6918</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Einstellungen in die steuerliche Rücklage nach § 6b Abs. 3 EStG</act:name>
    <act:id type="new">9757b37634ad4c97b5c95709330b13ce</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6922</act:code>
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    <act:name>d) sonstige Aufwendungen im Rahmen der gewöhnlichen Geschäftstätigkeit</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
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    <act:name>Zuwendungen, Spenden, steuerlich nicht abziehbar</act:name>
    <act:id type="new">8d85d5383a6d478f8fa40ecc712c1b36</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6390</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Zuwendungen, Spenden für wissenschaftliche und kulturelle Zwecke</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6391</act:code>
    <act:parent type="new">31abb67e977d48d89d91143347845d3a</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Zuwendungen, Spenden für mildtätige Zwecke</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6392</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Zuwendungen, Spenden für kirchliche, religiöse und gemeinntüzige Zwecke</act:name>
    <act:id type="new">39c5546937ed4a6b8b987b24dbd005ec</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6393</act:code>
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    <act:name>Zuwendungen, Spenden an politische Parteien</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6394</act:code>
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    <act:name>Zuwendungen, Spenden an Stiftungen für gemeinnützige Zwecke i.S.d. §52 Abs. 2 Nr. 1-3 AO</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6395</act:code>
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    <act:name>Zuwendungen, Spenden an Stiftungen für gemeinnützige Zwecke i.S.d. §52 Abs. 2 Nr. 4 AO</act:name>
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      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6396</act:code>
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    <act:name>Zuwendungen, Spenden an Stiftungen für kirchliche, religiöse und gemeinnützige Zwecke</act:name>
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      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6397</act:code>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6398</act:code>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6970</act:code>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6972</act:code>
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    <act:type>EXPENSE</act:type>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:code>6974</act:code>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6976</act:code>
    <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kalkulatorische Wagnisse</act:name>
    <act:id type="new">47e8f989ef104c6e908d442d8d7dd62d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6978</act:code>
    <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kalkulatorischer Lohn für unentgeltliche Mitarbeiter</act:name>
    <act:id type="new">ca2fbfeac6cb4abb9e0643e75a1e6b1c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6979</act:code>
    <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechneter kalkulatorischer Unternehmerlohn</act:name>
    <act:id type="new">a1f09c16e464470da7fe8ec4577063ea</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6980</act:code>
    <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechnete kalkulatorische Miete und Pacht</act:name>
    <act:id type="new">ef309be9920142ac925edccf7d60d2e1</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6982</act:code>
    <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechnete kalkulatorische Zinsen</act:name>
    <act:id type="new">34c8e9aef18849f4aa6f73836697a875</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6984</act:code>
    <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechnete kalkulatorische Abschreibungen</act:name>
    <act:id type="new">a9ba72e6b841485da66a90e54cc9de50</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6986</act:code>
    <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechnete kalkulatorische Wagnisse</act:name>
    <act:id type="new">608dcfbffcc04fbf8b17a65d9dd0dc75</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6988</act:code>
    <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechneter kalkulatorischer Lohn für unentgeltliche Mitarbeiter</act:name>
    <act:id type="new">92693d25864c4385b4f59af36bebb73d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6989</act:code>
    <act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>f) Kosten bei Anwendung des Umsatzkostenverfahrens</act:name>
    <act:id type="new">703abc275ca64d9b8e6c6bbc0bc63a62</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Herstellungskosten</act:name>
    <act:id type="new">41df9b5a53934442847602201c504664</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6990</act:code>
    <act:description>Pos 2. der GUV beim Umsatzkostenverfahren</act:description>
    <act:parent type="new">703abc275ca64d9b8e6c6bbc0bc63a62</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verwaltungskosten</act:name>
    <act:id type="new">74dc6a7df9a449b5bc819df19cb8eaea</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6992</act:code>
    <act:description>Pos 5. der GUV beim Umsatzkostenverfahren</act:description>
    <act:parent type="new">703abc275ca64d9b8e6c6bbc0bc63a62</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vertriebskosten</act:name>
    <act:id type="new">14dcdac9b1ee45e4a6728672a44b3a01</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6994</act:code>
    <act:description>Pos 4. der GUV beim Umsatzkostenverfahren</act:description>
    <act:parent type="new">703abc275ca64d9b8e6c6bbc0bc63a62</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gegenkonto zu 6990 bis 6998</act:name>
    <act:id type="new">7f955ec81f104f1eabbcdd153ac59c4d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6999</act:code>
    <act:parent type="new">703abc275ca64d9b8e6c6bbc0bc63a62</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellung in die Einzelwertberichtigung zu Forderungen</act:name>
    <act:id type="new">ad2dd2d59fa94f6788390290a7fb09d7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6923</act:code>
    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in Sonderposten mit Rücklageanteil (steuerfreie Rücklagen)</act:name>
    <act:id type="new">1780c462a800430086deacbd6cf8879d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6925</act:code>
    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in Sonderposten mit Rücklageanteil (Sonderabschreibungen)</act:name>
    <act:id type="new">f316e30922e94c10b660d66691bb69d1</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6927</act:code>
    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in Sonderposten mit Rücklageanteil (Existenzgründerrücklage)</act:name>
    <act:id type="new">6e1188882e7a414bba072c9b07ac36e8</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6928</act:code>
    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in Sonderposten mit Rücklageanteil (§52 Abs. 16 EStG)</act:name>
    <act:id type="new">d24212273e2745cd95791aa42c41bb3e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6929</act:code>
    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungsverluste</act:name>
    <act:id type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6930</act:code>
    <act:description>übliche Höhe</act:description>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungsverluste 7% USt</act:name>
    <act:id type="new">0fdfde130cdf49efa28d54dea6e7d648</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6931</act:code>
    <act:description>übliche Höhe</act:description>
    <act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungsverluste aus steuerfreien EG-Lieferunge</act:name>
    <act:id type="new">7ffb2451d38f408abc503536c58bc16e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6932</act:code>
    <act:description>übliche Höhe</act:description>
    <act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 7% USt</act:name>
    <act:id type="new">4545478bcd074ad8beb8fc56e55ac8e5</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6933</act:code>
    <act:description>übliche Höhe</act:description>
    <act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungsverluste 15% USt</act:name>
    <act:id type="new">29536a4753eb487687691499324a6649</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6937</act:code>
    <act:description>übliche Höhe</act:description>
    <act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungsverluste 19 % USt (übliche Höhe)</act:name>
    <act:id type="new">419434bfac2a44eeb81ebf0d14634ac9</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6936</act:code>
    <act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungsverluste aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt (übliche Höhe)</act:name>
    <act:id type="new">4b054c86585e4dc5ae8bba7546750d9c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6938</act:code>
    <act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Periodenfremde Aufwendungen</act:name>
    <act:id type="new">c9ae7dd54e6f4f3196bebff6a3e94886</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6960</act:code>
    <act:description>soweit nicht außerordentlich</act:description>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige Aufwendungen betriebsfremd und regelmäßig</act:name>
    <act:id type="new">8a0e4d76a55b4b0ba8555baa83a1e4f9</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6967</act:code>
    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige Aufwendungen unregelmäßig</act:name>
    <act:id type="new">39b890e9605c46178ed2ca15ac8fb502</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6969</act:code>
    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in die steuerliche Rücklage nach § 6b Abs. 10 EStG</act:name>
    <act:id type="new">21db490de88c4032bca9fe3d8206ded6</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6924</act:code>
    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige nicht abziehbare Aufwendungen</act:name>
    <act:id type="new">ce08ab4eff29451bbb9499b0042ac02b</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6968</act:code>
    <act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>12. Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufvermögens</act:name>
    <act:id type="new">37074acb9b5948f888248d7a9418e6fc</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abschreibungen auf Finanzanlagen (dauerhaft)</act:name>
    <act:id type="new">45d827b27d8d4d66829b904cba032124</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7200</act:code>
    <act:parent type="new">37074acb9b5948f888248d7a9418e6fc</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abschreibungen auf Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG (dauerhaft)</act:name>
    <act:id type="new">9570a51d96734fe3909057dd2d025b43</act:id>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:name>Zinsen an Gesellschafter mit einer Beteiligung von mehr als 25 % bzw. diesen nahe stehende Personen</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7317</act:code>
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    <act:name>Zinsaufwendungen für langfristige Verbindlichkeiten</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7320</act:code>
    <act:description>(länger als 1 Jahr)</act:description>
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  <gnc:account version="2.0.0">
    <act:name>Zinsaufwendungen für Gebäude, die zum Betriebsvermögen gehören</act:name>
    <act:id type="new">269ceedfece1473b8388c08bb4bb1c90</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7325</act:code>
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    <act:name>Zinsen zur Finanzierung des Anlagevermögen</act:name>
    <act:id type="new">b91960fca39c48c4b397791ecff43ba9</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7326</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Renten und dauernde Lasten aus Gründung/Erwerb §8 GewStG</act:name>
    <act:id type="new">0f785720639e4a6fb5f42ce920d5cfac</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7327</act:code>
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    <act:name>Zinsaufwendungen an Mitunternehmer für die Hingabe von Kapital §15 EStG</act:name>
    <act:id type="new">801a8ce5ff154831a420ac4c0735221c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7328</act:code>
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    <act:name>Abschreibungen auf ein Agio oder Disagio/Damnum zur Finanzierung</act:name>
    <act:id type="new">03f380a3c8da49f4a28374377c6fe6b9</act:id>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7323</act:code>
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    <act:name>Abschreibungen auf ein Agio oder Disagio/Damnum zur Finanzierung des Anlagevermögens</act:name>
    <act:id type="new">fc07104dde5b4dbca866ca707c9ae450</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7324</act:code>
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    <act:name>Zinsähnliche Aufwendungen</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7330</act:code>
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    <act:name>Diskontaufwendungen</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7340</act:code>
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    <act:name>Zinsen und ähnliche Aufwendungen 100 %/50 % nicht abzugsfähig</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7350</act:code>
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    <act:name>Kreditprovisionen und Verwaltungskostenbeiträge</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7355</act:code>
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    <act:name>Zinsanteil der Zuführungen zu Pensionsrückstellungen</act:name>
    <act:id type="new">b8cfe0cd97cd4f1f8db8a1d4cb63dcb7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7360</act:code>
    <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
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    <act:name>Zinsaufwendungen aus der Abzinsung von Verbindlichkeiten</act:name>
    <act:id type="new">135873f49ccc499f8ab3739e4ec89fd2</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7361</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Zinsaufwendungen aus der Abzinsung von Rückstellungen</act:name>
    <act:id type="new">4af68908cb5d46b885ac88e199c84aaa</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7362</act:code>
    <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Zinsaufwendungen aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen</act:name>
    <act:id type="new">9e54756c5cec40148d57242e31eed3e2</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7363</act:code>
    <act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Zinsaufwendungen aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen zur Verrechnung nach § 246 Abs. 2 HGB</act:name>
    <act:id type="new">fbac2efa88544847b6a9ffbd87265b1d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7364</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Aufwendungen aus Vermögensgegenständen zur Verrechnung nach § 246 Abs. 2 HGB</act:name>
    <act:id type="new">139fbe273159412d8e503e96923832ce</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7365</act:code>
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    <act:name>Steuerlich nicht abzugsfähige Zinsaufwendungen aus der Abzinsung von Rückstellungen</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7366</act:code>
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    <act:name>16. Sonstige betriebliche Aufwendungen</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
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    <act:name>Verluste durch Verschmelzung und Umwandlung</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7551</act:code>
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    <act:name>Verluste durch außergewöhnliche Schadensfälle (nur Bilanzierer)</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7552</act:code>
    <act:parent type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:parent>
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    <act:name>Aufwendungen für Restrukturierungs- und Sanierungsmaßnahmen</act:name>
    <act:id type="new">def62cddd85b4779a3a0254bba93f994</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7553</act:code>
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    <act:name>Verluste aus der Veräußerung oder der Aufgabe von Geschäftsaktivitäten nach Steuern</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7554</act:code>
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    <act:name>Aufwendungen aus der Anwendung von Übergangsvorschriften</act:name>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7560</act:code>
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    <act:name>Aufwendungen aus der Anwendung von Übergangsvorschriften (Pensionsrückstellungen)</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7561</act:code>
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    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7563</act:code>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7600</act:code>
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      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7603</act:code>
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      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7604</act:code>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
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      <cmdty:space>CURRENCY</cmdty:space>
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      <cmdty:space>CURRENCY</cmdty:space>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:code>7675</act:code>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:code>7678</act:code>
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      <cmdty:space>CURRENCY</cmdty:space>
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      <cmdty:space>CURRENCY</cmdty:space>
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    <act:code>7685</act:code>
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      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7740</act:code>
    <act:slots>
      <slot>
        <slot:key>notes</slot:key>
        <slot:value type="string">Aufwandskonten?</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Entnahmen aus satzungsmäßigen Rücklagen</act:name>
    <act:id type="new">e553551b25e544368c191c8f6c8362bd</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7745</act:code>
    <act:slots>
      <slot>
        <slot:key>notes</slot:key>
        <slot:value type="string">Aufwandskonten?</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Entnahmen aus anderen Gewinnrücklagen</act:name>
    <act:id type="new">179ac02df5fe405cbfc363423a3b3238</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7750</act:code>
    <act:slots>
      <slot>
        <slot:key>notes</slot:key>
        <slot:value type="string">Aufwandskonten?</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Kapitalherabsetzung</act:name>
    <act:id type="new">05c603d0d6024f7db6dc08cbd84ac16d</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7755</act:code>
    <act:slots>
      <slot>
        <slot:key>notes</slot:key>
        <slot:value type="string">Aufwandskonten?</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in die Kapitalrücklage nach den Vorschriften über die vereinfachte Kapitalherabsetzung</act:name>
    <act:id type="new">b28c9be4fe6d428b8ddf11ab69e13783</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7760</act:code>
    <act:slots>
      <slot>
        <slot:key>notes</slot:key>
        <slot:value type="string">Aufwandskonten?</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Entnahmen aus der Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen</act:name>
    <act:id type="new">8f4f7490826a49bb9ef20f5c042e7f7c</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7743</act:code>
    <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Entnahmen aus anderen Ergebnisrücklagen</act:name>
    <act:id type="new">6fae0ca0f901478b98511e354e80a24a</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7744</act:code>
    <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Entnahmen aus gesamthänderisch gebundenen Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)</act:name>
    <act:id type="new">841b7bdd07aa4c5b867173c23c62fead</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7751</act:code>
    <act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>03. Einstellungen in Gewinnrücklagen</act:name>
    <act:id type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">79e3e1ee049d43e5aa2c0904a3d9c803</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in die gesetzliche Rücklage</act:name>
    <act:id type="new">cf426780b9434a9daa91221c8faeda33</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7765</act:code>
    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in die Rücklage für eigene Anteile</act:name>
    <act:id type="new">78549444b9c2405f92e4869cde855188</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7770</act:code>
    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in satzungsmäßige Rücklagen</act:name>
    <act:id type="new">7bf64f308a464ad197408c97d24e8318</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7775</act:code>
    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in andere Gewinnrücklagen</act:name>
    <act:id type="new">b208152f6bad4257b7f941cbb6387dfb</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7780</act:code>
    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vorabausschüttung</act:name>
    <act:id type="new">64068adf72ad4eaea46e1f1dba898311</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7790</act:code>
    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vortrag auf neue Rechnung (GuV)</act:name>
    <act:id type="new">40371316344a416c98dda1c4e6da3697</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7795</act:code>
    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwendungen/Erträge aus Umrechnungsdifferenzen</act:name>
    <act:id type="new">47a51a47bed14e65a903fdfed40467b9</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7990</act:code>
    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in die Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen</act:name>
    <act:id type="new">301ecd7b4f0b4618904a6596f9ab7a85</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7773</act:code>
    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in gesamthänderisch gebundene Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)</act:name>
    <act:id type="new">8dce751ac08845d28cca26593f05b2ce</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7781</act:code>
    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in andere Ergebnisrücklagen</act:name>
    <act:id type="new">6a316e5d118c4aa592cfd75f8ef031e1</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7785</act:code>
    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Änderung steuerlicher Ausgleichsposten (mit Ergebnisverwendung - Körperschaften)</act:name>
    <act:id type="new">e33fbe4514344ac7b1b73552e40f712f</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7789</act:code>
    <act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anfangsbestand</act:name>
    <act:id type="new">57edaface1694f15be3e490c776945e8</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>Anfangsbestand</act:description>
    <act:slots>
      <slot>
        <slot:key>placeholder</slot:key>
        <slot:value type="string">true</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Saldenvorträge Sachkonten</act:name>
    <act:id type="new">3bb57a60e1e948fb9878bfedcbc3446b</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>9000</act:code>
    <act:slots>
      <slot>
        <slot:key>equity-type</slot:key>
        <slot:value type="string">opening-balance</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">57edaface1694f15be3e490c776945e8</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Saldenvorträge Debitoren</act:name>
    <act:id type="new">7036f7d5889647bdb064c79e6b49797c</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>9008</act:code>
    <act:parent type="new">57edaface1694f15be3e490c776945e8</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Saldenvorträge Kreditoren</act:name>
    <act:id type="new">f3af4658bb35489a8368eb551f924d1a</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>CURRENCY</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>9009</act:code>
    <act:parent type="new">57edaface1694f15be3e490c776945e8</act:parent>
  </gnc:account>

</gnc-account-example>