<?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 für die Wohnungswirtschaft</gnc-act:title>
<gnc-act:short-description>Kontenrahmen für die Immobilienwirtschaft (Stand 2012)</gnc-act:short-description>
<gnc-act:long-description>Kontenrahmen für die Wohnungswirtschaft nach GdW / Hammonia Verlag (jetzt Haufe), Stand 2012
Hinweise zur Verwendung: https://wiki.gnucash.org/wiki/De/Wohnungswirtschaft
Ersteller: Christoph Franzen, christoph@alte-pflasterei.de
</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">152346fce5a8eb241a67b277e6fc4e57</act:id>
  <act:type>ROOT</act:type>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0 Anlagevermögen</act:name>
  <act:id type="new">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0</act:code>
  <act:description>Anlagevermögen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Klasse 0</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">152346fce5a8eb241a67b277e6fc4e57</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>00 Grundstücke mit Wohnbauten</act:name>
  <act:id type="new">a092e5a89820fdd5ababdee625f707ae</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>00</act:code>
  <act:description>Grundstücke und grundstücksgleiche Rechte mit Wohnbauten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>000 Grundstückskosten</act:name>
  <act:id type="new">dee4e7293d79b2cda5343f72e90a5481</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>000</act:code>
  <act:description>Grundstückskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a092e5a89820fdd5ababdee625f707ae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>001 Gebäudekosten</act:name>
  <act:id type="new">eece4da70bc29773460e7d6e5bf7c624</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>001</act:code>
  <act:description>Gebäudekosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a092e5a89820fdd5ababdee625f707ae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>002 Betriebsvorrichtungen</act:name>
  <act:id type="new">a508af760aeddb41595b3325c6c16303</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>002</act:code>
  <act:description>Betriebsvorrichtungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a092e5a89820fdd5ababdee625f707ae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>003 Garagen</act:name>
  <act:id type="new">b9175c94b1c297eb19ed4df23672c049</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>003</act:code>
  <act:description>Garagen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2008: war 004 oder Druckfehler)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a092e5a89820fdd5ababdee625f707ae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>004 Außenanlagen</act:name>
  <act:id type="new">0d767e9368958278ccfe3631c8a93dab</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>004</act:code>
  <act:description>Außenanlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2008: war 005 oder Druckfehler)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a092e5a89820fdd5ababdee625f707ae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>005 Hof- und Wegbefestigungen</act:name>
  <act:id type="new">10e8f90fe6bd059181547c3556079b06</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>005</act:code>
  <act:description>Hof- und Wegbefestigungen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2008: war 006 oder Druckfehler)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a092e5a89820fdd5ababdee625f707ae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>01 Grundstücke mit Geschäftsbauten</act:name>
  <act:id type="new">bcf4b43ecee91c322a82f3c4a6af3567</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>01</act:code>
  <act:description>Grundstücke und grundstücksgleiche Rechte mit Geschäfts- und anderen Bauten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>010 Grundstückskosten</act:name>
  <act:id type="new">27d1a1972fecfae32697d79249f951da</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>010</act:code>
  <act:description>Grundstückskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>011 Gebäudekosten</act:name>
  <act:id type="new">dbf190fa7537beca573a65ef63334db7</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>011</act:code>
  <act:description>Gebäudekosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>012 Betriebsvorrichtungen</act:name>
  <act:id type="new">df799e7788cf3a1e93dfa8a8da866442</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>012</act:code>
  <act:description>Betriebsvorrichtungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>013 Garagen</act:name>
  <act:id type="new">141514db8a76e67f2de2bc057fcb4d7a</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>013</act:code>
  <act:description>Garagen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2008: war 014 oder Druckfehler)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>014 Außenanlagen</act:name>
  <act:id type="new">0b32610729ee1d5e05f1a9820a3e7d87</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>014</act:code>
  <act:description>Außenanlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2008: war 015 oder Druckfehler)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>015 Hof- und Wegbefestigungen</act:name>
  <act:id type="new">f14c9dbbcb0f1f116d2dfe030fe2e611</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>015</act:code>
  <act:description>Hof- und Wegbefestigungen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2008: war 016 oder Druckfehler)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>02 Grundstücke ohne Bauten</act:name>
  <act:id type="new">454435c56ee70e8b2b66a9ab02dc8977</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>02</act:code>
  <act:description>Grundstücke und grundstücksgleiche Rechte ohne Bauten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>020 noch nicht erschlossen</act:name>
  <act:id type="new">0ad9ff5e312d8aa9a69a8d2ca8672ada</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>020</act:code>
  <act:description>noch nicht erschlosssene Grundstücke</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">454435c56ee70e8b2b66a9ab02dc8977</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>021 im Zustand der Erschließung durch Dritte</act:name>
  <act:id type="new">5e13bef99c26b40f6e20e38a0d38aa7d</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>021</act:code>
  <act:description>Grundstücke im Zustand der Erschließung durch Dritte</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">454435c56ee70e8b2b66a9ab02dc8977</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>022 durch Dritte erschlossen</act:name>
  <act:id type="new">95ea43b676855ccdc680035fe12f1aaa</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>022</act:code>
  <act:description>durch Dritte erschlossene Grundstücke</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">454435c56ee70e8b2b66a9ab02dc8977</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>025 im Zustand der eigenen Erschließung</act:name>
  <act:id type="new">fa963f2ca6ae735ae5f7db14af6c6c40</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>025</act:code>
  <act:description>Grundstücke im Zustand der eigenen Erschließung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">454435c56ee70e8b2b66a9ab02dc8977</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>026 selbst erschlossen</act:name>
  <act:id type="new">187dcfa353d11c6a8611c0363550476d</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>026</act:code>
  <act:description>selbst erschlossene Grundstücke</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">454435c56ee70e8b2b66a9ab02dc8977</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>03 Grundstücke mit Erbbaurechten Dritter sowie Bauten auf fremden Grundstücken</act:name>
  <act:id type="new">05c0d1b1a2750b3ddefd46559e4e8d27</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>03</act:code>
  <act:description>Grundstücke mit Erbbaurechten Dritter sowie Bauten auf fremden Grundstücken</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>030 Grundstücke mit Erbbaurechten Dritter</act:name>
  <act:id type="new">94ee06bb5128172231519a09e5b4deb4</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>030</act:code>
  <act:description>Grundstücke mit Erbbaurechten Dritter</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">05c0d1b1a2750b3ddefd46559e4e8d27</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>031 Bauten auf fremden Grundstücken</act:name>
  <act:id type="new">24c7b49d462f3890bdd59dc254440c57</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>031</act:code>
  <act:description>Bauten auf fremden Grundstücken</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">05c0d1b1a2750b3ddefd46559e4e8d27</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0311 Gebäudekosten</act:name>
  <act:id type="new">c6f49dc6d55ba9ef5189096f6b595632</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0311</act:code>
  <act:description>Gebäudekosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">24c7b49d462f3890bdd59dc254440c57</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0312 Betriebsvorrichtungen</act:name>
  <act:id type="new">e12787532f1b267cb8c7ead3498348af</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0312</act:code>
  <act:description>Betriebsvorrichtungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">24c7b49d462f3890bdd59dc254440c57</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0313 Garagen</act:name>
  <act:id type="new">159048c4621ffe39f9d6e1ba55e3e385</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0313</act:code>
  <act:description>Garagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">24c7b49d462f3890bdd59dc254440c57</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0314 Außenanlagen</act:name>
  <act:id type="new">15e5e0d9e1382d5d0372baad6513ca04</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0314</act:code>
  <act:description>Außenanlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">24c7b49d462f3890bdd59dc254440c57</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0315 Hof- und Wegbefestigungen</act:name>
  <act:id type="new">c3628ae67059c8a9a72d6b847632956c</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0315</act:code>
  <act:description>Hof- und Wegbefestigungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">24c7b49d462f3890bdd59dc254440c57</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>04 Technische Anlagen und Maschinen</act:name>
  <act:id type="new">1377a6c15def41c5a3f8a890180de6e4</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>04</act:code>
  <act:description>Technische Anlagen und Maschinen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>040 geringwertige Wirtschaftsgüter</act:name>
  <act:id type="new">bf7df54a16b1e313443cfe89a2e70fc6</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>040</act:code>
  <act:description>geringwertige Wirtschaftsgüter</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">§ 6 Abs. 2 und 2a EStG
(2010 geändert/ergänzt)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1377a6c15def41c5a3f8a890180de6e4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>040xx GWG 150€ bis 1000€ in 2008 / 2009 / …</act:name>
  <act:id type="new">06151dc0c43a07788a5c87126acee421</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>040xx</act:code>
  <act:description>Geringwertige Wirtschaftsgüter 150€ bis 1000€ in 2008 / 2009 / …</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2008 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">bf7df54a16b1e313443cfe89a2e70fc6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>041 sonstige Wirtschaftsgüter</act:name>
  <act:id type="new">e3276499c3ba9fd3d71e00b5a404a6e6</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>041</act:code>
  <act:description>sonstige Wirtschaftsgüter</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1377a6c15def41c5a3f8a890180de6e4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>05 Andere Anlagen, Betriebs- und Geschäftsausstattung</act:name>
  <act:id type="new">d83f01def455682efafa780aeab6aa81</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>05</act:code>
  <act:description>Andere Anlagen, Betriebs- und Geschäftsausstattung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>050 geringwertige Wirtschaftsgüter</act:name>
  <act:id type="new">fd76e3ec0660b19f1d20c7a6ff099cd9</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>050</act:code>
  <act:description>geringwertige Wirtschaftsgüter</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">§ 6 Abs. 2 und 2a EStG
(2010 geändert/ergänzt)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d83f01def455682efafa780aeab6aa81</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>051 sonstige Wirtschaftsgüter</act:name>
  <act:id type="new">3f7142ba67e50da7efc2e5b7b76325b2</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>051</act:code>
  <act:description>sonstige Wirtschaftsgüter</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d83f01def455682efafa780aeab6aa81</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>06 Anlagen im Bau</act:name>
  <act:id type="new">116ea373f9f943f950d61e973fc908f8</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>06</act:code>
  <act:description>Anlagen im Bau</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>061 Kosten des Baugrundstücks</act:name>
  <act:id type="new">4b98ac0be9bcfb0180e63182fe906941</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>061</act:code>
  <act:description>Kosten des Baugrundstücks</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2008 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">116ea373f9f943f950d61e973fc908f8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>062 Kosten der Erschließung</act:name>
  <act:id type="new">2a57d827ee95d1888dc8ae5231e8f374</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>062</act:code>
  <act:description>Kosten der Erschließung</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2008 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">116ea373f9f943f950d61e973fc908f8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>063 Kosten des Bauwerks</act:name>
  <act:id type="new">bcaca857df093bdd278b7f1aaf85fafd</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>063</act:code>
  <act:description>Kosten des Bauwerks</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2008 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">116ea373f9f943f950d61e973fc908f8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>064 Kosten des Geräts</act:name>
  <act:id type="new">8433dee0869ec2131200937393a9ee63</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>064</act:code>
  <act:description>Kosten des Geräts</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2008 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">116ea373f9f943f950d61e973fc908f8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>065 Kosten der Außenanlagen</act:name>
  <act:id type="new">ce483c681ece26f2fe2d6852eeb4406a</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>065</act:code>
  <act:description>Kosten der Außenanlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2008 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">116ea373f9f943f950d61e973fc908f8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>066 Kosten für zusätzliche Maßnahmen</act:name>
  <act:id type="new">e86ccc921216e6c2a758c524142f23f4</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>066</act:code>
  <act:description>Kosten für zusätzliche Maßnahmen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2008 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">116ea373f9f943f950d61e973fc908f8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>067 Baunebenkosten</act:name>
  <act:id type="new">6f82af0ef3c095af4b313f6c84586ac7</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>067</act:code>
  <act:description>Baunebenkosten</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2008 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">116ea373f9f943f950d61e973fc908f8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>069 Baukostenminderungen</act:name>
  <act:id type="new">903278fd160ff44fcbfd5698d39693ac</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>069</act:code>
  <act:description>Baukostenminderungen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2008 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">116ea373f9f943f950d61e973fc908f8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>07 Bauvorbereitungskosten und geleistete Anzahlungen</act:name>
  <act:id type="new">e369b07f873dbcfce45e4b25d9a98f28</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>07</act:code>
  <act:description>Bauvorbereitungskosten und geleistete Anzahlungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>070 Bauvorbereitungskosten</act:name>
  <act:id type="new">5729f236f2b07a74a969000a3c12c68d</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>070</act:code>
  <act:description>Bauvorbereitungskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e369b07f873dbcfce45e4b25d9a98f28</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>077 geleistete Anzahlungen</act:name>
  <act:id type="new">3fe049972cf96719daf9d42a81593dee</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>077</act:code>
  <act:description>geleistete Anzahlungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e369b07f873dbcfce45e4b25d9a98f28</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>08 Finanzanlagen</act:name>
  <act:id type="new">f5b1f76d18aff7446cf97ba229db5cb2</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>08</act:code>
  <act:description>Finanzanlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>080 Anteile an verbundenen Unternehmen</act:name>
  <act:id type="new">673821cbc2eebd37c9c017a61ab22928</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>080</act:code>
  <act:description>Anteile an verbundenen Unternehmen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>081 Ausleihungen an verbundene Unternehmen</act:name>
  <act:id type="new">ecc68b3f421607577e36b94dc9cee4ab</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>081</act:code>
  <act:description>Ausleihungen an verbundene Unternehmen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>082 Beteiligungen</act:name>
  <act:id type="new">33dcd1a8d745fd81e117cb1dfe47b00e</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>082</act:code>
  <act:description>Beteiligungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>083 Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
  <act:id type="new">14e455e0ba29915b2f8a0054bbc3c735</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>083</act:code>
  <act:description>Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>084 Ausleihungen an Gesellschafter</act:name>
  <act:id type="new">f5dd538fcbc364e7132101d313d21678</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>084</act:code>
  <act:description>Ausleihungen an Gesellschafter (GmbH)</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>085 Wertpapiere</act:name>
  <act:id type="new">e2527f7c4a8de7baea34f6b7d4fd06f8</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>085</act:code>
  <act:description>Wertpapiere des Anlagevermögens</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>087 sonstige Ausleihungen</act:name>
  <act:id type="new">7f67663f8b3a0a457a09069e1a299721</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>087</act:code>
  <act:description>sonstige Ausleihungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>089 andere Finanzanlagen</act:name>
  <act:id type="new">ea139a1177d98b4265782d40143137ea</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>089</act:code>
  <act:description>andere Finanzanlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>09 Immaterielle Vermögensgegenstände</act:name>
  <act:id type="new">2e439bdf00492678e5b61b0fd52ab807</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>09</act:code>
  <act:description>Immaterielle Vermögensgegenstände</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 geändert/ergänzt)
Alter Titel: "Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebes sowie immaterielle Vermögensgegenstände";
Kurzbezeichnung in der letzten Version des Kontenrahmens: "Ingangsetzung / Erweiterung des Geschäftsbetriebes, Immaterielles"</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>090 Selbstgeschaffene gewerbliche Schutzrechte und ähnliche Rechte und Werte</act:name>
  <act:id type="new">11d49e359bef2130f9689064bef9a8dd</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>090</act:code>
  <act:description>Selbstgeschaffene gewerbliche Schutzrechte und ähnliche Rechte und Werte</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(Konto durch das BilMoG neu eingeführt)
immaterielle Vermögensgegenstände
Alter Titel: "Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebes"</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2e439bdf00492678e5b61b0fd52ab807</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>091 entgeltlich erworbene Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte</act:name>
  <act:id type="new">130c6987c3335c7c3dc0672b1457750c</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>091</act:code>
  <act:description>entgeltlich erworbene Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2e439bdf00492678e5b61b0fd52ab807</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>092 Geschäfts- oder Firmenwert</act:name>
  <act:id type="new">e1e7f586fcd509ad76253c94c05794dc</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>092</act:code>
  <act:description>Geschäfts- oder Firmenwert</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2e439bdf00492678e5b61b0fd52ab807</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>093 geleistete Anzahlungen</act:name>
  <act:id type="new">a93bf2917d9f76b332551529788dedcb</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>093</act:code>
  <act:description>geleistete Anzahlungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2e439bdf00492678e5b61b0fd52ab807</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1 Umlaufvermögen</act:name>
  <act:id type="new">9e313d1acd97df21be5255b271e6a0a6</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1</act:code>
  <act:description>Zum Verkauf bestimmte Grundstücke und andere Vorräte</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Klasse 1
Zum Verkauf bestimmte Grundstücke und andere Vorräte</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">152346fce5a8eb241a67b277e6fc4e57</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>10 Grundstücke ohne Bauten</act:name>
  <act:id type="new">2f5bdd04c1d801eb1a5c7301d5a4e893</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>10</act:code>
  <act:description>Grundstücke und grundstücksgleiche Rechte ohne Bauten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>100 nicht erschlossen</act:name>
  <act:id type="new">2b1fa35a7803dd740343d6716223f0dd</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>100</act:code>
  <act:description>nicht erschlossen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2f5bdd04c1d801eb1a5c7301d5a4e893</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>101 im Zustand der Erschließung</act:name>
  <act:id type="new">fb99a8582efb61b0dae2eef6f4597a98</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>101</act:code>
  <act:description>im Zustand der Erschließung durch Dritte</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2f5bdd04c1d801eb1a5c7301d5a4e893</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>102 erschlossen</act:name>
  <act:id type="new">76df525594d467696c3dc6a7f722d263</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>102</act:code>
  <act:description>erschlossen erworben / durch Dritte erschlossen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2f5bdd04c1d801eb1a5c7301d5a4e893</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>11 selbst erschlossene Grundstücke ohne Bauten</act:name>
  <act:id type="new">b1041ea3d59e4f113dffc3295b09d669</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>11</act:code>
  <act:description>selbst erschlossene Grundstücke und grundstücksgleiche Rechte ohne Bauten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>110 im Zustand der eigenen Erschließung</act:name>
  <act:id type="new">690efb93e27539668b9ea8e94a8f97d9</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>110</act:code>
  <act:description>im Zustand der eigenen Erschließung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b1041ea3d59e4f113dffc3295b09d669</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>111 selbst erschlossen</act:name>
  <act:id type="new">6dd015c0de266a36d23e149be9b036dc</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>111</act:code>
  <act:description>selbst erschlossen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b1041ea3d59e4f113dffc3295b09d669</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>12 Bauvorbereitungskosten</act:name>
  <act:id type="new">4fba0c8b2797fe9798b50ec3acea5c77</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>12</act:code>
  <act:description>Bauvorbereitungskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>13 Grundstücke mit unfertigen Bauten</act:name>
  <act:id type="new">2999529b126c10c0232ecfaa4299e5dc</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>13</act:code>
  <act:description>Grundstücke und grundstücksgleiche Rechte mit unfertigen Bauten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>14 Grundstücke mit fertigen Bauten</act:name>
  <act:id type="new">a2f94ce0e03986a34379a23afe605108</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>14</act:code>
  <act:description>Grundstücke und grundstücksgleiche Rechte mit fertigen Bauten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>15 noch nicht abgerechnete Betriebskosten</act:name>
  <act:id type="new">acb2f8c350b900a227fc654f69fda725</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>15</act:code>
  <act:description>noch nicht abgerechnete Betriebskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>150 noch nicht abgerechnete Beheizungs- und Warmwasserkosten</act:name>
  <act:id type="new">c8017d4700912ada488898f5d962f19e</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>150</act:code>
  <act:description>noch nicht abgerechnete Beheizungs- und Warmwasserkosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">acb2f8c350b900a227fc654f69fda725</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>159 noch nicht abgerechnete andere Betriebskosten</act:name>
  <act:id type="new">88d136dc41638091ed85a0d4ab17dbf8</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>159</act:code>
  <act:description>noch nicht abgerechnete andere Betriebskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">acb2f8c350b900a227fc654f69fda725</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>16 andere unfertige Leistungen</act:name>
  <act:id type="new">2fbbfd1b3aee8ede0dce7c5878aa92f1</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>16</act:code>
  <act:description>andere unfertige Leistungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>160 noch nicht abgerechnete Betreuungsleistungen</act:name>
  <act:id type="new">959eafe2780533c1b673c349e29b334a</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>160</act:code>
  <act:description>noch nicht abgerechnete Betreuungsleistungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2fbbfd1b3aee8ede0dce7c5878aa92f1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>161 unfertige Bauleistungen auf fremdem Grund und Boden</act:name>
  <act:id type="new">61fd04cc112020b137d3fb4814885561</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>161</act:code>
  <act:description>unfertige Bauleistungen auf fremdem Grund und Boden</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2fbbfd1b3aee8ede0dce7c5878aa92f1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>169 andere unfertige Leistungen</act:name>
  <act:id type="new">a0413e7ee7db0f34a70df69f78aa4590</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>169</act:code>
  <act:description>andere unfertige Leistungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2fbbfd1b3aee8ede0dce7c5878aa92f1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>17 andere Vorräte</act:name>
  <act:id type="new">2909127ed137985f0be60095185f2b0f</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>17</act:code>
  <act:description>andere Vorräte</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Warenkonto</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>170 Heizmaterial</act:name>
  <act:id type="new">158d186f34072c6ab232fef9603118d2</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>170</act:code>
  <act:description>Heizmaterial</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2909127ed137985f0be60095185f2b0f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>171 Reparaturmaterial</act:name>
  <act:id type="new">bf10383167a9271ec11e5fec2dee7067</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>171</act:code>
  <act:description>Reparaturmaterial und sonstige Materialvorräte</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2909127ed137985f0be60095185f2b0f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>18 geleistete Anzahlungen</act:name>
  <act:id type="new">c572e47bef233e9a4e5766ae2979cd94</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>18</act:code>
  <act:description>geleistete Anzahlungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>180 Anzahlungen auf zum Verkauf bestimmte Grundstücke</act:name>
  <act:id type="new">874886cd4b532c8f72b3fae245aa6f04</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>180</act:code>
  <act:description>Anzahlungen auf zum Verkauf bestimmte Grundstücke</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c572e47bef233e9a4e5766ae2979cd94</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>181 andere Anzahlungen</act:name>
  <act:id type="new">810699e4c0732e48963bb3b42f284955</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>181</act:code>
  <act:description>andere Anzahlungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c572e47bef233e9a4e5766ae2979cd94</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2 Forderungen</act:name>
  <act:id type="new">1eb3b8d16e357964dd8c0d9152af6e9b</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2</act:code>
  <act:description>Forderungen und sonstige Vermögensgegenstände</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Klasse 2
Forderungen und sonstige Vermögensgegenstände, Wertpapiere, flüssige Mittel und Bausparguthaben, aktive Rechnungsabgrenzungsposten</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">152346fce5a8eb241a67b277e6fc4e57</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>20 Forderungen aus Vermietung</act:name>
  <act:id type="new">98433d5f4fe20762a163b086d0812675</act:id>
  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>20</act:code>
  <act:description>Forderungen aus Vermietung und Verpachtung</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(Version 2010: ohne weitere Untergliederung)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>200 Mietforderungen</act:name>
  <act:id type="new">c49b39757503855850fe7b95b9724f74</act:id>
  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>200</act:code>
  <act:description>Mietforderungen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Forderungen aus Mieten, Gebühren und abgerechneten Umlagen und sonstigen Nebenleistungen</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">98433d5f4fe20762a163b086d0812675</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2000 Mietenkontokorrent - Sammelkonto</act:name>
  <act:id type="new">9dbf2430a8554d0ff78f888ea49501d6</act:id>
  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2000</act:code>
  <act:description>Mietenkontokorrent - Sammelkonto</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Mietforderungen</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c49b39757503855850fe7b95b9724f74</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2001 Forderungen an ehemalige Mieter</act:name>
  <act:id type="new">e3160678885538e40830b4fecb1dca2e</act:id>
  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2001</act:code>
  <act:description>Forderungen an ehemalige Mieter</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c49b39757503855850fe7b95b9724f74</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2002 Mietforderungen aus Umlagen</act:name>
  <act:id type="new">baa038a265f15afb6c7ce85b9527a512</act:id>
  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2002</act:code>
  <act:description>Mietforderungen aus abgerechneten Umlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 geändert/ergänzt)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c49b39757503855850fe7b95b9724f74</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2003 Forderungen aus Verpachtung</act:name>
  <act:id type="new">c9d938e2751e4b813acc5b4806e9dba2</act:id>
  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2003</act:code>
  <act:description>Forderungen aus Verpachtung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c49b39757503855850fe7b95b9724f74</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2004 Zweifelhafte Mietforderungen</act:name>
  <act:id type="new">ac8ad24008f6a14bea327273bc0faf32</act:id>
  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2004</act:code>
  <act:description>Zweifelhafte Mietforderungen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c49b39757503855850fe7b95b9724f74</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>201 Umlagenabrechnung</act:name>
  <act:id type="new">87629bf809d6e1cecb892b9e5e458122</act:id>
  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>201</act:code>
  <act:description>Umlagenabrechnung</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">jetzt 2002!</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">98433d5f4fe20762a163b086d0812675</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>205 zweifelhafte Mietforderungen</act:name>
  <act:id type="new">3d28d5e69d56ee1ab8d9aeaa31f57ec1</act:id>
  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>205</act:code>
  <act:description>zweifelhafte Mietforderungen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">jetzt 2004!</slot:value>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
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    <slot>
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
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      <slot:value type="string">(2008 neu)</slot:value>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:code>242</act:code>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">GmbH</slot:value>
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      <slot:value type="string">Kaution
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  <act:parent type="guid">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
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<gnc:account version="2.0.0">
  <act:name>255 rückständige und aufgelaufene Darlehenszinsen</act:name>
  <act:id type="new">8512b2e5c8017eefa1b535637cb3117f</act:id>
  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>255</act:code>
  <act:description>rückständige und aufgelaufene Darlehenszinsen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>256 rückständige und aufgelaufene Erbbauzinsen</act:name>
  <act:id type="new">f93df62e3c9e16235145f63dad225435</act:id>
  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>256</act:code>
  <act:description>rückständige und aufgelaufene Erbbauzinsen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
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  <act:parent type="guid">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>257 rückständige und aufgelaufene Aufwandssubventionen</act:name>
  <act:id type="new">bad4e2530fd557ab1d692cccdadba31c</act:id>
  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>257</act:code>
  <act:description>rückständige und aufgelaufene Aufwandssubventionen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Forderungen an die öffentliche Hand</slot:value>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
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<gnc:account version="2.0.0">
  <act:name>258 Darlehensforderungen</act:name>
  <act:id type="new">54ef20347409d796bd3256d68f2deafa</act:id>
  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>258</act:code>
  <act:description>Darlehensforderungen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">soweit sie nicht unter dem Gruppenkonto 087 zu erfassen sind</slot:value>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
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<gnc:account version="2.0.0">
  <act:name>259 Forderungen aus aufgelaufenen sonstigen Erträgen</act:name>
  <act:id type="new">0b33a1049e36f01326c906a7001a00c4</act:id>
  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>259</act:code>
  <act:description>Forderungen aus aufgelaufenen sonstigen Erträgen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">andere Vermögensgegenstände</slot:value>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
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<gnc:account version="2.0.0">
  <act:name>26 Wertpapiere</act:name>
  <act:id type="new">0da31f8462dc6c681d4989860502bdec</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>26</act:code>
  <act:description>Wertpapiere</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
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<gnc:account version="2.0.0">
  <act:name>260 Anteile an verbundenen Unternehmen</act:name>
  <act:id type="new">77ffcece599a90f3ef305ea7d6bba1e6</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>260</act:code>
  <act:description>Anteile an verbundenen Unternehmen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">0da31f8462dc6c681d4989860502bdec</act:parent>
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<gnc:account version="2.0.0">
  <act:name>261 eigene Anteile</act:name>
  <act:id type="new">0276d7483c885b04e565fb079d58f4f8</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>261</act:code>
  <act:description>eigene Anteile</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 weggefallen)</slot:value>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">0da31f8462dc6c681d4989860502bdec</act:parent>
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<gnc:account version="2.0.0">
  <act:name>262 sonstige Wertpapiere</act:name>
  <act:id type="new">662de5d3d2a31ab354f9896826deca60</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>262</act:code>
  <act:description>sonstige Wertpapiere</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">0da31f8462dc6c681d4989860502bdec</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>27 flüssige Mittel</act:name>
  <act:id type="new">c2ed8194d30a960d86efae4780217442</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>27</act:code>
  <act:description>flüssige Mittel</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
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<gnc:account version="2.0.0">
  <act:name>270 Schecks</act:name>
  <act:id type="new">217f707aca8d334502ad214a897fedad</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>270</act:code>
  <act:description>Schecks</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">c2ed8194d30a960d86efae4780217442</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>271 Kassenbestand</act:name>
  <act:id type="new">2ad4dc816cc02ce1e2328228b9212e70</act:id>
  <act:type>CASH</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>271</act:code>
  <act:description>Kassenbestand</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">c2ed8194d30a960d86efae4780217442</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>272 Bundesbankguthaben</act:name>
  <act:id type="new">7304e094dadbfbcc18d2039cbd6c89da</act:id>
  <act:type>BANK</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>272</act:code>
  <act:description>Bundesbankguthaben</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c2ed8194d30a960d86efae4780217442</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>273 Postbankguthaben</act:name>
  <act:id type="new">7322ec5920d0f3c923ffa1770681ed9f</act:id>
  <act:type>BANK</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>273</act:code>
  <act:description>Postbankguthaben</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 weggefallen)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c2ed8194d30a960d86efae4780217442</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>274 Guthaben bei Kreditinstituten</act:name>
  <act:id type="new">1f6a5a98e8aef86e0097bcfd1c56975c</act:id>
  <act:type>BANK</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>274</act:code>
  <act:description>Guthaben bei Kreditinstituten</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(Version 2010: ohne weitere Untergliederung)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c2ed8194d30a960d86efae4780217442</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2740 Bank</act:name>
  <act:id type="new">dddb819893db895f93eb52928dba0de9</act:id>
  <act:type>BANK</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2740</act:code>
  <act:description>Bankguthaben</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1f6a5a98e8aef86e0097bcfd1c56975c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2745 Guthaben auf Sonderkonten</act:name>
  <act:id type="new">6fec63639d4a889910d4129e0e85cb4f</act:id>
  <act:type>BANK</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2745</act:code>
  <act:description>Guthaben auf Sonderkonten (Betreuungsbankkonten)</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1f6a5a98e8aef86e0097bcfd1c56975c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>28 Bausparguthaben</act:name>
  <act:id type="new">ed63f3955aac4d6ada58e956bc38d257</act:id>
  <act:type>BANK</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>28</act:code>
  <act:description>Bausparguthaben</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>29 aktive Rechnungsabgrenzungsposten</act:name>
  <act:id type="new">f90ff58633987b6924dca7ddc42cc1a4</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>29</act:code>
  <act:description>aktive Rechnungsabgrenzungsposten, aktive latente Steuern, aktiver Unterschiedsbetrag aus der Vermögensverrechnung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>290 Geldbeschaffungskosten</act:name>
  <act:id type="new">c8a546e67937f0add83114812397c2d6</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>290</act:code>
  <act:description>Geldbeschaffungskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f90ff58633987b6924dca7ddc42cc1a4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>291 andere Rechnungsabgrenzungsposten</act:name>
  <act:id type="new">57116c06ffd40d6a7065cd216de0af64</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>291</act:code>
  <act:description>andere Rechnungsabgrenzungsposten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f90ff58633987b6924dca7ddc42cc1a4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>292 aktive Steuerabgrenzung</act:name>
  <act:id type="new">594635dbb81f7c018cbbab89bdc67f8f</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>292</act:code>
  <act:description>aktive Steuerabgrenzung</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">§ 274 Abs. 2 HGB
(2010 weggefallen)</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="guid">f90ff58633987b6924dca7ddc42cc1a4</act:parent>
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<gnc:account version="2.0.0">
  <act:name>295 aktive latente Steuern</act:name>
  <act:id type="new">e4dcf3600b30dcff9216d9463284c1fa</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>295</act:code>
  <act:description>aktive latente Steuern</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 geändert/ergänzt)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f90ff58633987b6924dca7ddc42cc1a4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>298 aktiver Unterschiedsbetrag aus der Vermögensverrechnung</act:name>
  <act:id type="new">0e103e84c78420f4ad5ad0d5f5fda7d8</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>298</act:code>
  <act:description>aktiver Unterschiedsbetrag aus der Vermögensverrechnung</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 geändert/ergänzt)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f90ff58633987b6924dca7ddc42cc1a4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3 Eigenkapital / Rückstellungen</act:name>
  <act:id type="new">8e16dabb80116112f8cb965da39b7bbb</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3</act:code>
  <act:description>Eigenkapital / Rückstellungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">152346fce5a8eb241a67b277e6fc4e57</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>30 gezeichnetes Kapital</act:name>
  <act:id type="new">fbb524224d6ff388b4a4917d9b3538af</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>30</act:code>
  <act:description>gezeichnetes Kapital</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(Version 2010: ohne weitere Untergliederung)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">8e16dabb80116112f8cb965da39b7bbb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>300 Grundkapital / Stammkapital / Geschäftsguthaben</act:name>
  <act:id type="new">bff43a174f99db3d53ea90ca82d1f638</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>300</act:code>
  <act:description>Grundkapital / Stammkapital / Geschäftsguthaben</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 weggefallen zu Gunsten alternativ benannter Konten mit der Nummer 30, siehe die beiden Unterkonten)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">fbb524224d6ff388b4a4917d9b3538af</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>30 Geschäftsguthaben</act:name>
  <act:id type="new">3d7683366ce6ccf58a72e0b4b8cf118b</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>30</act:code>
  <act:description>Geschäftsguthaben</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">2010: Alternative 2</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">bff43a174f99db3d53ea90ca82d1f638</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>30 Grundkapital / Stammkapital</act:name>
  <act:id type="new">d2763043d6e551ce7a4bc3365b8e53d5</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>30</act:code>
  <act:description>Grundkapital / Stammkapital</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">2010: Alternative 1</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">bff43a174f99db3d53ea90ca82d1f638</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>301 Eigenkapital</act:name>
  <act:id type="new">0fb152896c3c402b618c53aad45cf44b</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>301</act:code>
  <act:description>Eigenkapital</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 weggefallen)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">fbb524224d6ff388b4a4917d9b3538af</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3010 Privateinlagen</act:name>
  <act:id type="new">786fb9802e420341480580995d4b0248</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3010</act:code>
  <act:description>Privateinlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 weggefallen)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">0fb152896c3c402b618c53aad45cf44b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3011 Privatentnahmen</act:name>
  <act:id type="new">e337da64063eccbe406c473e595e2383</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3011</act:code>
  <act:description>Privatentnahmen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 weggefallen)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">0fb152896c3c402b618c53aad45cf44b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>31 ausstehende Einlagen auf das gezeichnete Kapital und eigene Anteile</act:name>
  <act:id type="new">8b90caaa6eba38b14c6a61e61189c327</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>31</act:code>
  <act:description>ausstehende Einlagen auf das gezeichnete Kapital und eigene Anteile</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 geändert/ergänzt)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">8e16dabb80116112f8cb965da39b7bbb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>310 Grundkapital/Stammkapital</act:name>
  <act:id type="new">15834c7d3b4d959ed69840f2be8230ba</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>310</act:code>
  <act:description>Grundkapital/Stammkapital</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">8b90caaa6eba38b14c6a61e61189c327</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>311 eigene Anteile</act:name>
  <act:id type="new">80387906eaed080459b9a0d416410416</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>311</act:code>
  <act:description>eigene Anteile</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(Konto durch das BilMoG neu eingeführt)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">8b90caaa6eba38b14c6a61e61189c327</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>32 Kapitalrücklagen</act:name>
  <act:id type="new">72b6a8bb463a853558b64ed9ac492f67</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>32</act:code>
  <act:description>Kapitalrücklagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">8e16dabb80116112f8cb965da39b7bbb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>33 Gewinnrücklagen</act:name>
  <act:id type="new">3e9e305a2641b8bd6db4bbde70773298</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>33</act:code>
  <act:description>Gewinnrücklagen / Ergebnisrücklagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">8e16dabb80116112f8cb965da39b7bbb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>330 gesetzliche Rücklage</act:name>
  <act:id type="new">69f5ed70ee41ef7919727ffdd7ee348e</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>330</act:code>
  <act:description>gesetzliche Rücklage</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3e9e305a2641b8bd6db4bbde70773298</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>331 Rücklage für eigene Anteile</act:name>
  <act:id type="new">c7cdbcc41a4e44c72670b7aec7767f2f</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>331</act:code>
  <act:description>Rücklage für eigene Anteile</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 weggefallen)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3e9e305a2641b8bd6db4bbde70773298</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>332 gesellschaftsvertragliche / satzungsmäßige Rücklagen</act:name>
  <act:id type="new">90d99fd2656afed21f2f43775cf8a2c9</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>332</act:code>
  <act:description>gesellschaftsvertragliche / satzungsmäßige Rücklagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3e9e305a2641b8bd6db4bbde70773298</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>333 Bauerneuerungsrücklagen</act:name>
  <act:id type="new">e1a755b35861ecfaf1093899b72b26ac</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>333</act:code>
  <act:description>Bauerneuerungsrücklagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3e9e305a2641b8bd6db4bbde70773298</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>334 andere Gewinn- / Ergebnisrücklagen</act:name>
  <act:id type="new">e8cda059c2e7bc0c202ce3c442b5efed</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>334</act:code>
  <act:description>andere Gewinn- / Ergebnisrücklagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3e9e305a2641b8bd6db4bbde70773298</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3340 Andere Gewinnrücklagen/Andere Ergebnisrücklagen</act:name>
  <act:id type="new">3a311b45e5ed6b67e72399549ac61941</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3340</act:code>
  <act:description>Andere Gewinnrücklagen/Andere Ergebnisrücklagen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">neu nach BilMoG</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e8cda059c2e7bc0c202ce3c442b5efed</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3341 Differenzbetrag Eigene Anteile</act:name>
  <act:id type="new">2dd5ec716b92203dc28cab670c89c009</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3341</act:code>
  <act:description>Differenzbetrag "Eigene Anteile"</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">neu nach BilMoG</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e8cda059c2e7bc0c202ce3c442b5efed</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>335 Sonderrücklage gemäß DMBilG</act:name>
  <act:id type="new">b250d71cb027e9d94182998d15250b0d</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>335</act:code>
  <act:description>Sonderrücklage gemäß DMBilG</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Sonderrücklage gemäß § 27 Abs. 2 DMBilG</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3e9e305a2641b8bd6db4bbde70773298</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>34 Ergebnis</act:name>
  <act:id type="new">95f08b0ee3ecaf04d94fe97bb1612d7f</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>34</act:code>
  <act:description>Ergebnis</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">8e16dabb80116112f8cb965da39b7bbb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>340 Gewinn- / Verlustvortrag</act:name>
  <act:id type="new">a79b4a6480270661c0e52852d7c781d2</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>340</act:code>
  <act:description>Gewinn- / Verlustvortrag</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">95f08b0ee3ecaf04d94fe97bb1612d7f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>341 Jahresüberschuß / -Fehlbetrag</act:name>
  <act:id type="new">94c62c5573c5a4a5bfb19d23b4d7c4a3</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>341</act:code>
  <act:description>Jahresüberschuß / -Fehlbetrag</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">95f08b0ee3ecaf04d94fe97bb1612d7f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>342 Bilanzgewinn / -Verlust</act:name>
  <act:id type="new">010b4a82224f64e6e21039ec755e6663</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>342</act:code>
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  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:name>355-359 steuerrechtliche Wertberichtigungen</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
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<gnc:account version="2.0.0">
  <act:name>354 Sonderposten für Investitionszulagen zum Anlagevermögen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>354</act:code>
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<gnc:account version="2.0.0">
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>36</act:code>
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<gnc:account version="2.0.0">
  <act:name>37 Steuerrückstellungen</act:name>
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  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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<gnc:account version="2.0.0">
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  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>370</act:code>
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<gnc:account version="2.0.0">
  <act:name>371 Gewerbesteuer</act:name>
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  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>371</act:code>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>372 Vermögenssteuer</act:name>
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  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>372</act:code>
  <act:description>Vermögenssteuer</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
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  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>373</act:code>
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    <slot>
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  <act:name>379 Rückstellung für latente Steuern</act:name>
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  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>379</act:code>
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    <slot>
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<gnc:account version="2.0.0">
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  <act:type>EQUITY</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:code>38</act:code>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>39 sonstige Rückstellungen</act:name>
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  <act:type>EQUITY</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:code>39</act:code>
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<gnc:account version="2.0.0">
  <act:name>390 Rückstellungen für unterlassene Instandhaltungen</act:name>
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  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
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  <act:code>390</act:code>
  <act:description>Rückstellungen für unterlassene Instandhaltungen</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>391 Rückstellungen für unterlassene Instandhaltung innerhalb des 4.-12. Monats</act:name>
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  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>391</act:code>
  <act:description>Rückstellungen für unterlassene Instandhaltung, Nachholung innerhalb des 4.-12. Monats</act:description>
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    <slot>
      <slot:key>notes</slot:key>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>392 Rückstellungen für Abraumbeseitigung</act:name>
  <act:id type="new">2de8d88f7412e34f9e5d4fd200e753e8</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>392</act:code>
  <act:description>Rückstellungen für Abraumbeseitigung</act:description>
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    <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>393 Rückstellungen für drohende Verluste aus schwebenden Geschäften</act:name>
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  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>393</act:code>
  <act:description>Rückstellungen für drohende Verluste aus schwebenden Geschäften</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>394 Rückstellungen für Gewährleistungsverpflichtungen</act:name>
  <act:id type="new">5b91e7f76d90040d7c4023fe4f33ffb2</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>394</act:code>
  <act:description>Rückstellungen für Gewährleistungsverpflichtungen</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>395 Rückstellungen für Kosten der Hausbewirtschaftung</act:name>
  <act:id type="new">14617eeb0ca3b76285b3c63dc79c7c46</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>395</act:code>
  <act:description>Rückstellungen für Kosten der Hausbewirtschaftung</act:description>
  <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>396 Rückstellungen für Abschluß-, Prüfungs- und Veröffentlichungskosten</act:name>
  <act:id type="new">2af912d0b7d76ff032703651868f31d9</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>396</act:code>
  <act:description>Rückstellungen für Abschluß-, Prüfungs- und Veröffentlichungskosten</act:description>
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    <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>397 Rückstellungen für sonstige Verwaltungskosten</act:name>
  <act:id type="new">8606f9f01d63c5dd1b98ddff11bac8b1</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>397</act:code>
  <act:description>Rückstellungen für sonstige Verwaltungskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
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<gnc:account version="2.0.0">
  <act:name>398 Rückstellungen für noch anfallende Kosten</act:name>
  <act:id type="new">23294aced5c497b36a82bc12773189a3</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>398</act:code>
  <act:description>Rückstellungen für noch anfallende Baukosten</act:description>
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    <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>399 andere Rückstellungen</act:name>
  <act:id type="new">47857308e9903a5c1483157d1af8b572</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>399</act:code>
  <act:description>andere Rückstellungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
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  <act:name>4 Verbindlichkeiten</act:name>
  <act:id type="new">9fc207bdb7cdbce85d824557bbf866b4</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4</act:code>
  <act:description>Verbindlichkeiten / passive Rechnungsabgrenzungsposten</act:description>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Klasse 4
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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<gnc:account version="2.0.0">
  <act:name>440 Verbindlichkeiten aus Vermietung</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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<gnc:account version="2.0.0">
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    <cmdty:space>ISO4217</cmdty:space>
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<gnc:account version="2.0.0">
  <act:name>4401 Überzahlungen aus der Umlagenabrechnung</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:description>Überzahlungen aus der Umlagenabrechnung</act:description>
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<gnc:account version="2.0.0">
  <act:name>441 Verbindlichkeiten aus Betreuungstätigkeiten</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>441</act:code>
  <act:description>Verbindlichkeiten aus Betreuungstätigkeiten</act:description>
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    <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>442 Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
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  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>442</act:code>
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      <slot:key>placeholder</slot:key>
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<gnc:account version="2.0.0">
  <act:name>4420 Verbindlichkeiten aus Bau- und Instandhaltungsleistungen</act:name>
  <act:id type="new">7aec3690802bc7910e5853fa84e5c2c4</act:id>
  <act:type>PAYABLE</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
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      <slot:value type="string">(Version 2010: ohne weitere Untergliederung)</slot:value>
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      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">fc7065143d813c1bb4aaa54251ce6f7b</act:parent>
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<gnc:account version="2.0.0">
  <act:name>44200 Verbindlichkeiten aus Bau- und Instandhaltungsleistungen - laufende Rechnungen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:description>Verbindlichkeiten aus Bau- und Instandhaltungsleistungen - laufende Rechnung</act:description>
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<gnc:account version="2.0.0">
  <act:name>44201 Verbindlichkeiten aus Bau- und Instandhaltungsleistungen - Garantieeinbehalte</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>44201</act:code>
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<gnc:account version="2.0.0">
  <act:name>44202 Verbindlichkeiten aus Instandhaltungsrechnungen</act:name>
  <act:id type="new">f6309b966110bdb1006f313d3610722f</act:id>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>44202</act:code>
  <act:description>Verbindlichkeiten aus Instandhaltungsrechnungen</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>4421 Verbindlichkeiten aus anderen Lieferungen und Leistungen</act:name>
  <act:id type="new">8e53afaaebb5bd0b69f710a738d0e9e8</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4421</act:code>
  <act:description>Verbindlichkeiten aus anderen Lieferungen und Leistungen</act:description>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(Version 2010: ohne weitere Untergliederung)</slot:value>
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<gnc:account version="2.0.0">
  <act:name>44210 Verbindlichkeiten aus Grundstückskäufen</act:name>
  <act:id type="new">dc755db32e89731d7e81734d2fb7ab3c</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>44210</act:code>
  <act:description>Verbindlichkeiten aus Grundstückskäufen</act:description>
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<gnc:account version="2.0.0">
  <act:name>44211 Verbindlichkeiten aus sächlichen Verwaltungsaufwendungen</act:name>
  <act:id type="new">65e2f455376dec319833bda896c58834</act:id>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>44211</act:code>
  <act:description>Verbindlichkeiten aus sächlichen Verwaltungsaufwendungen</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">8e53afaaebb5bd0b69f710a738d0e9e8</act:parent>
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<gnc:account version="2.0.0">
  <act:name>44212 Verbindlichkeiten aus der Hausbewirtschaftung</act:name>
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  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>44212</act:code>
  <act:description>Verbindlichkeiten aus der Hausbewirtschaftung</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">8e53afaaebb5bd0b69f710a738d0e9e8</act:parent>
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<gnc:account version="2.0.0">
  <act:name>44219 Verbindlichkeiten aus sonstigen Lieferungen und Leistungen</act:name>
  <act:id type="new">75220f415575a0631d9ad279fe17c8b3</act:id>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>44219</act:code>
  <act:description>Verbindlichkeiten aus sonstigen Lieferungen und Leistungen</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">8e53afaaebb5bd0b69f710a738d0e9e8</act:parent>
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<gnc:account version="2.0.0">
  <act:name>45 Wechsel</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>45</act:code>
  <act:description>Verbindlichkeiten aus der Annahme gezogener und der Aussstellung eigener Wechsel</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>46 unternehmensrechtliche Sonderposten</act:name>
  <act:id type="new">7a9b7861b66eac7c2d8f25f76d1af3a8</act:id>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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<gnc:account version="2.0.0">
  <act:name>460 Verbindlichkeiten gegenüber verbundenen Unternehmen</act:name>
  <act:id type="new">328903c2987a98c4a41a209f311ad199</act:id>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>460</act:code>
  <act:description>Verbindlichkeiten gegenüber verbundenen Unternehmen</act:description>
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<gnc:account version="2.0.0">
  <act:name>461 Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
  <act:id type="new">7eddb972ff9877c2ae394a4a59cfde1c</act:id>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>461</act:code>
  <act:description>Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:description>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>462</act:code>
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      <slot:value type="string">GmbH</slot:value>
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  <act:id type="new">ee69b432b591ecfc83103db19710c793</act:id>
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  <act:commodity-scu>100</act:commodity-scu>
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<gnc:account version="2.0.0">
  <act:name>470 Verbindlichkeiten aus Steuern</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>470</act:code>
  <act:description>Verbindlichkeiten aus Steuern</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(Version 2010: ohne weitere Untergliederung)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee69b432b591ecfc83103db19710c793</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4700 Verbindlichkeiten aus Lohn- und Kirchensteuern</act:name>
  <act:id type="new">ddba683faf79ff14737f190280a6f01a</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4700</act:code>
  <act:description>Verbindlichkeiten aus Lohn- und Kirchensteuern</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">433d498d0fb9bbbc19ae4b9c3d2ea98b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4701 Verbindlichkeiten aus der Umsatzsteuer</act:name>
  <act:id type="new">9c3933a6481ce10d87054c220a2b4552</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4701</act:code>
  <act:description>Verbindlichkeiten aus der Umsatzsteuer</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">433d498d0fb9bbbc19ae4b9c3d2ea98b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4709 Verbindlcihkeiten aus sonstigen Steuern</act:name>
  <act:id type="new">d2ad7d39b8fdc585274225bf9571f324</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4709</act:code>
  <act:description>Verbindlcihkeiten aus sonstigen Steuern</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">433d498d0fb9bbbc19ae4b9c3d2ea98b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>471 Verbindlichkeiten im Rahmen der sozialen Sicherheit</act:name>
  <act:id type="new">a84bcc46ec9443deb03fc7409340121a</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>471</act:code>
  <act:description>Verbindlichkeiten im Rahmen der sozialen Sicherheit</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee69b432b591ecfc83103db19710c793</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>472 Verbindlichkeiten gegenüber Mitgliedern</act:name>
  <act:id type="new">06a1c1a5b9c0a5b4aec39f4d2be0eeb8</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>472</act:code>
  <act:description>Verbindlichkeiten gegenüber Mitgliedern (eG)</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee69b432b591ecfc83103db19710c793</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>473 Verbindlichkeiten aus Löhnen und Gehältern</act:name>
  <act:id type="new">e5d473269eb288c322b2959c9b28d308</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>473</act:code>
  <act:description>Verbindlichkeiten aus Löhnen und Gehältern</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 weggefallen)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee69b432b591ecfc83103db19710c793</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>474 Verbindlichkeiten vermögenswirksame Sparleistungen</act:name>
  <act:id type="new">47f17ba537fa2c63c2b65e6cd68eb6a8</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>474</act:code>
  <act:description>Verbindlichkeiten vermögenswirksame Sparleistungen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 weggefallen)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee69b432b591ecfc83103db19710c793</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>479 andere Verbindlichkeiten</act:name>
  <act:id type="new">a3cd5a05b8d4e7499c4a16d3d2eb2791</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>479</act:code>
  <act:description>andere Verbindlichkeiten</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(Version 2010: ohne weitere Untergliederung)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee69b432b591ecfc83103db19710c793</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4790 Verbindlichkeiten gegenüber Aktionären / Gesellschaftern</act:name>
  <act:id type="new">f9520f2ccca9d79aabb31d77a99d0335</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4790</act:code>
  <act:description>Verbindlichkeiten gegenüber Aktionären / Gesellschaftern</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a3cd5a05b8d4e7499c4a16d3d2eb2791</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4799 Verbindlichkeiten aus sonstigen aufgelaufenen Aufwendungen</act:name>
  <act:id type="new">7f5715a5c437cfbcc6913158fdee4b88</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4799</act:code>
  <act:description>Verbindlichkeiten aus sonstigen aufgelaufenen Aufwendungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a3cd5a05b8d4e7499c4a16d3d2eb2791</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>47900 Verbindlichkeiten aus Lohn und Gehalt</act:name>
  <act:id type="new">b8b4ae22c1fb91a60ffdfbc406920285</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>47900</act:code>
  <act:description>Verbindlichkeiten aus Lohn und Gehalt</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a3cd5a05b8d4e7499c4a16d3d2eb2791</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>47901 Verbindlichkeiten aus vermögenswirksamen Leistungen</act:name>
  <act:id type="new">0b5be96b6a8923158244ef46ab5662a0</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>47901</act:code>
  <act:description>Verbindlichkeiten aus vermögenswirksamen Leistungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a3cd5a05b8d4e7499c4a16d3d2eb2791</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>49 passive Rechnungsabgrenzungsposten und passive latente Steuern</act:name>
  <act:id type="new">80b57591c3c60ce6cd363a682eda2adf</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>49</act:code>
  <act:description>passive Rechnungsabgrenzungsposten und passive latente Steuern</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 geändert/ergänzt)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">9fc207bdb7cdbce85d824557bbf866b4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>490 Passive Rechnungsabgrenzungsposten</act:name>
  <act:id type="new">9ff2ffdbc93e1e7fad8c7366a12ff06c</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>490</act:code>
  <act:description>Passive Rechnungsabgrenzungsposten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">80b57591c3c60ce6cd363a682eda2adf</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>495 Passive latente Steuern</act:name>
  <act:id type="new">e3ec72edc01653bf29cba4674de770ba</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>495</act:code>
  <act:description>Passive latente Steuern</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">neu nach BilMoG</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">80b57591c3c60ce6cd363a682eda2adf</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5 Leistungsverrechnung</act:name>
  <act:id type="new">7bc95ba29e4d88f66d6d0d5547e52cc2</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5</act:code>
  <act:description>Leistungsverrechnung</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Klasse 5
Freigehalten für eine Gliederung nach den betrieblichen Erfordernissen.</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">152346fce5a8eb241a67b277e6fc4e57</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6 Erträge</act:name>
  <act:id type="new">8f2a39256c7d57f96279e35109df8f83</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6</act:code>
  <act:description>Erträge</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Klasse 6</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">152346fce5a8eb241a67b277e6fc4e57</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>60 Umsatzerlöse aus der Hausbewirtschaftung</act:name>
  <act:id type="new">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>60</act:code>
  <act:description>Umsatzerlöse aus der Hausbewirtschaftung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">8f2a39256c7d57f96279e35109df8f83</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>600 Sollmieten</act:name>
  <act:id type="new">baeea7b12a4f4c9d7bf5738dc92a8e0e</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>600</act:code>
  <act:description>Sollmieten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>601 Umlagen</act:name>
  <act:id type="new">a72c58c5729085730316934c7daa842f</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>601</act:code>
  <act:description>Umlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>602 Gebühren und Zuschläge</act:name>
  <act:id type="new">a71789e68b585d2448a2aea767be8bdd</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>602</act:code>
  <act:description>Gebühren und Zuschläge</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>603 Miet-, Zins- und Aufwendungszuschüsse</act:name>
  <act:id type="new">3f62eb935c2016dc90a612209c771687</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>603</act:code>
  <act:description>Miet-, Zins- und Aufwendungszuschüsse</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>604 Erträge aus nicht passivierten Aufwendungsdarlehen</act:name>
  <act:id type="new">e9c82c77956ae64b4f4cd16220ba1ba1</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>604</act:code>
  <act:description>Erträge aus nicht passivierten Aufwendungsdarlehen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>605 Pachterlöse</act:name>
  <act:id type="new">ce58400fd1c954f938f4dd247addb498</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>605</act:code>
  <act:description>Pachterlöse aus bebauten Grundstücken</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>606 Erlöse aus Sondereinrichtungen</act:name>
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  <act:name>607 Erträge aus Mieterbelastung</act:name>
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  <act:type>INCOME</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:code>607</act:code>
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  <act:name>609 Erlösschmälerungen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:name>61 Umsatzerlöse aus Verkauf von Grundstücken</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>61</act:code>
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<gnc:account version="2.0.0">
  <act:name>610 Umsatzerlöse aus dem Verkauf von bebauten Grundstücken</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>610</act:code>
  <act:description>Umsatzerlöse aus dem Verkauf von bebauten Grundstücken</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>611 Umsatzerlöse aus dem Verkauf von unbebauten Grundstücken</act:name>
  <act:id type="new">00cee177470c334b0d07532711cc09fb</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>611</act:code>
  <act:description>Umsatzerlöse aus dem Verkauf von unbebauten Grundstücken</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
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  <act:name>62 Umsatzerlöse aus Betreuungstätigkeit</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>62</act:code>
  <act:description>Umsatzerlöse aus Betreuungstätigkeit</act:description>
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    <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>620 Umsatzerlöse aus Baubetreuung</act:name>
  <act:id type="new">6e48105817ad6bf07b1b12a6134702d1</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>620</act:code>
  <act:description>Umsatzerlöse aus Baubetreuung</act:description>
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    <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>621 Umsatzerlöse aus verwaltungsmäßiger Betreuung</act:name>
  <act:id type="new">720593881588fbdbeab7dce12625cbbd</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>621</act:code>
  <act:description>Umsatzerlöse aus verwaltungsmäßiger Betreuung</act:description>
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    <slot>
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      <slot:value type="string">true</slot:value>
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  <act:name>629 Umsatzerlöse aus sonstiger Betreuungstätigkeit</act:name>
  <act:id type="new">96c417e99db3aafebffd851ab5ed17cd</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>629</act:code>
  <act:description>Umsatzerlöse aus sonstiger Betreuungstätigkeit</act:description>
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    <slot>
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  <act:name>63 Umsatzerlöse aus anderen Lieferungen und Leistungen</act:name>
  <act:id type="new">21db7b0340d56e568fb6cdaa6e1d8863</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>63</act:code>
  <act:description>Umsatzerlöse aus anderen Lieferungen und Leistungen</act:description>
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      <slot:value type="string">true</slot:value>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>631</act:code>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>64</act:code>
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  <act:name>640-643 Bestandserhöhungen bei Verkaufsobjekten</act:name>
  <act:id type="new">b1f87285c644a27396b2e6bd1b6d8d78</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>640-643</act:code>
  <act:description>Bestandserhöhungen bei Verkaufsobjekten</act:description>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Im Kontenrahmen 2010 ist das eine „Kategorisierung“, so daß ich eine Hierarchieebene eingefügt habe.</slot:value>
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  <act:name>640 Bestandserhöhungen aus aktivierten Fremdkosten</act:name>
  <act:id type="new">7b4d8edde81504b11f54e6d71d55b4e0</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>640</act:code>
  <act:description>Bestandserhöhungen aus aktivierten Fremdkosten</act:description>
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<gnc:account version="2.0.0">
  <act:name>641 Bestandserhöhungen aus der Übernahme unbebauter Grundstücke in die Bebauung</act:name>
  <act:id type="new">ede1fc0925702d5e00e7b6c9e2a03e7f</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>641</act:code>
  <act:description>Bestandserhöhungen aus der Übernahme unbebauter Grundstücke in die Bebauung</act:description>
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    <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>642 Bestandserhöhungen aus aktivierten eigenen Architekten- und Verwaltungsleistungen</act:name>
  <act:id type="new">29babad15d8a70ae949e536434576a8d</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>642</act:code>
  <act:description>Bestandserhöhungen aus aktivierten eigenen Architekten- und Verwaltungsleistungen</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
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  <act:name>643 Bestandserhöhung aus anderen Aktivierungen</act:name>
  <act:id type="new">4bffecfbdeab4febc7061d4ad2e336f7</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>643</act:code>
  <act:description>Bestandserhöhung aus anderen Aktivierungen</act:description>
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    <slot>
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  <act:name>6430 Bestandserhöhungen aus aktivierten Fremdzinsen</act:name>
  <act:id type="new">38ec32b13245923d27ce30ded06a747e</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6430</act:code>
  <act:description>Bestandserhöhungen aus aktivierten Fremdzinsen</act:description>
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  <act:name>6431 Bestandserhöhungen aus sonstigen Aktivierungen</act:name>
  <act:id type="new">955abad51281fe3ce91276799a7dda6d</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6431</act:code>
  <act:description>Bestandserhöhungen aus sonstigen Aktivierungen</act:description>
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  <act:name>6432 Zuschreibungen</act:name>
  <act:id type="new">d76dfad2777e17b9f3e92d39b60287c0</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6432</act:code>
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  <act:id type="new">2cc567eadf573166d9eabfe7b782c141</act:id>
  <act:type>INCOME</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6439</act:code>
  <act:description>Sonstige Bestandserhöhungen</act:description>
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      <slot:value type="string">(2012 weggefallen)</slot:value>
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  <act:id type="new">4f24f47f3c11e36c567ea43b3ffec037</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>644-645</act:code>
  <act:description>Bestandsverminderungen bei Verkaufsobjekten</act:description>
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      <slot:value type="string">Im Kontenrahmen 2010 ist das eine „Kategorisierung“, so daß ich eine Hierarchieebene eingefügt habe.</slot:value>
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  <act:name>644 Bestandsverminderungen aus Veräußerungen</act:name>
  <act:id type="new">1c204c1f7179ae4dd02f70f0d1ec6cff</act:id>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>644</act:code>
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  <act:commodity>
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    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>648-649</act:code>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>648</act:code>
  <act:description>Bestandsverminderungen aus noch nicht abgerechneten Betriebskosten</act:description>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>649</act:code>
  <act:description>Bestandsverminderungen aus anderen unfertigen Leistungen</act:description>
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  <act:id type="new">3be54455156a89653b57ea65004040cd</act:id>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>65</act:code>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>650</act:code>
  <act:description>aktivierte eigene Architekten- und Verwaltungsleistungen</act:description>
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<gnc:account version="2.0.0">
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  <act:id type="new">e6b9a2a52b3c659301ecabb5aaeb9c5b</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>659</act:code>
  <act:description>Sonstige aktivierte Eigenleistungen</act:description>
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  <act:commodity>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6590</act:code>
  <act:description>aktivierte Fremdzinsen</act:description>
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      <slot:key>placeholder</slot:key>
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<gnc:account version="2.0.0">
  <act:name>6591 aktivierte Grundsteuer</act:name>
  <act:id type="new">6241d8f8522ff7e548920079b60b07a2</act:id>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6591</act:code>
  <act:description>aktivierte Grundsteuer</act:description>
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  <act:id type="new">0acf78cb113fe00056416ffac02376f1</act:id>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6592</act:code>
  <act:description>aktivierte Erbbauzinsen</act:description>
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      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">e6b9a2a52b3c659301ecabb5aaeb9c5b</act:parent>
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<gnc:account version="2.0.0">
  <act:name>66 sonstige betriebliche Erträge</act:name>
  <act:id type="new">5dabf90e80de83c898f9073dc95060d6</act:id>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>66</act:code>
  <act:description>sonstige betriebliche Erträge</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>660 Erträge aus Anlageverkäufen</act:name>
  <act:id type="new">b2c1cffed0ebf016cedb478374d2d76d</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
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    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>660</act:code>
  <act:description>Erträge aus Anlageverkäufen</act:description>
  <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">
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>661</act:code>
  <act:description>Erträge aus Zuschreibungen</act:description>
  <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>662 Erträge aus der Auflösung von Rückstellungen</act:name>
  <act:id type="new">3a3abb753580c6dd31dcecf65e9e8383</act:id>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>662</act:code>
  <act:description>Erträge aus der Auflösung von Rückstellungen</act:description>
  <act:slots>
    <slot>
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<gnc:account version="2.0.0">
  <act:name>663 Eintrittsgelder und Bearbeitungsgebühren</act:name>
  <act:id type="new">eb6a4f114504fa3857c06554a301a0df</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>663</act:code>
  <act:description>Eintrittsgelder und Bearbeitungsgebühren</act:description>
  <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>664 Erträge aus Materialverkäufen</act:name>
  <act:id type="new">66d2c7ae4b281d6b33f37b66af29f1b1</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>664</act:code>
  <act:description>Erträge aus Materialverkäufen</act:description>
  <act:slots>
    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>665 Erträge aus unbebauten Grundstücken</act:name>
  <act:id type="new">ec2714e76e994c0af5a8c1e8cfc42525</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>665</act:code>
  <act:description>Erträge und Pachtzins aus unbebauten Grundstücken</act:description>
  <act:slots>
    <slot>
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<gnc:account version="2.0.0">
  <act:name>666 Erträge aus früheren Jahren</act:name>
  <act:id type="new">601347816ecceb644fc945ae3b5999dc</act:id>
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    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>666</act:code>
  <act:description>Erträge aus früheren Jahren</act:description>
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  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>667</act:code>
  <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil, steuerrechtliche Wertberichtigungen</act:description>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">§ 281 Abs. 2 Satz 2 HGB a. F.
(2010 geändert/ergänzt)</slot:value>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">5dabf90e80de83c898f9073dc95060d6</act:parent>
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<gnc:account version="2.0.0">
  <act:name>6670-6673 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
  <act:id type="new">37889b2b87f3cc9adcfd5019ef7ef82e</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6670-6673</act:code>
  <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">749baaa5a68c94e9b75fb95c1383992f</act:parent>
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<gnc:account version="2.0.0">
  <act:name>6675-6679 Erträge aus steuerrechtlichen Wertberichtigungen</act:name>
  <act:id type="new">7b9f8baeedbc485b992f91a87f6c30de</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6675-6679</act:code>
  <act:description>Erträge aus steuerrechtlichen Wertberichtigungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">749baaa5a68c94e9b75fb95c1383992f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6674 Erträge aus der Auflösung von Sonderposten für Investitionszulagen zum Anlagevermögen</act:name>
  <act:id type="new">ae7b480f47b77549dbc70dfc9f4d7310</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6674</act:code>
  <act:description>Erträge aus der Auflösung von Sonderposten für Investitionszulagen zum Anlagevermögen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">749baaa5a68c94e9b75fb95c1383992f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>668 Verbrauch der Rückstellung für Bauinstandhaltung</act:name>
  <act:id type="new">595d3a608451f04b8cad697c008fb04f</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>668</act:code>
  <act:description>Verbrauch der Rückstellung für Bauinstandhaltung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
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  <act:parent type="guid">5dabf90e80de83c898f9073dc95060d6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>669 verschiedene sonstige Erträge</act:name>
  <act:id type="new">e0d7f0b5ea55a6c382e5418b00fc126a</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>669</act:code>
  <act:description>verschiedene sonstige Erlöse (soweit nicht außerordentlich)</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Skontoertrag
(Version 2010: ohne weitere Untergliederung; 2012: erweitert)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">5dabf90e80de83c898f9073dc95060d6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6693 Erbbauzinsen</act:name>
  <act:id type="new">b4de1d91ea6628a0ca4e2e756085b18e</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6693</act:code>
  <act:description>Erbbauzinsen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
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  <act:parent type="guid">e0d7f0b5ea55a6c382e5418b00fc126a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6695 Zuwendungen</act:name>
  <act:id type="new">406e4b30955897740da1b71c37d6c6e7</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6695</act:code>
  <act:description>Zuwendungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
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  <act:parent type="guid">e0d7f0b5ea55a6c382e5418b00fc126a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6698 Versicherungsentschädigungen und Entschädigungen für unterlassene Schönheitsreparaturen</act:name>
  <act:id type="new">f86bae569ce530668cc0e2f54e97998b</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6698</act:code>
  <act:description>Versicherungsentschädigungen und Entschädigungen für unterlassene Schönheitsreparaturen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(Version 2012: ohne weitere Untergliederung)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e0d7f0b5ea55a6c382e5418b00fc126a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>66980 Erstattungen Versicherungsbelastung</act:name>
  <act:id type="new">efa209d4e772bce1176ce414e7e06042</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>66980</act:code>
  <act:description>Erstattungen Versicherungsbelastung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f86bae569ce530668cc0e2f54e97998b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>66982 Erträge Mieterbelastung</act:name>
  <act:id type="new">c1085ab6751ad0f6cb9b83298faf0ab9</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>66982</act:code>
  <act:description>Erträge Mieterbelastung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f86bae569ce530668cc0e2f54e97998b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6699 Schuldnachlässe, Erträge aus Kontenbereinigung, Aufzinsungsbeträge u.a.</act:name>
  <act:id type="new">c5c30696e2c099cb6981b0bbe8205b67</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6699</act:code>
  <act:description>Schuldnachlässe, Erträge aus Kontenbereinigung, Aufzinsungsbeträge u.a.</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(Version 2012: ohne weitere Untergliederung)
Schuldnachlässe, Erträge aus Kontenbereinigungen, Aufzinsbeträge, Erträge aus der zusätzlichen Teilentlastung nach § 6a AHG u.a.</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">e0d7f0b5ea55a6c382e5418b00fc126a</act:parent>
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<gnc:account version="2.0.0">
  <act:name>66991 Eingänge auf in früheren Jahren abgeschriebene Forderungen</act:name>
  <act:id type="new">48fea2bebabc429792edff9fb059a48f</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>66991</act:code>
  <act:description>Eingänge auf in früheren Jahren abgeschriebene Forderungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c5c30696e2c099cb6981b0bbe8205b67</act:parent>
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<gnc:account version="2.0.0">
  <act:name>66992 Erträge aus der Auflösung von Wertberichtigungen zu Forderungen</act:name>
  <act:id type="new">7ca708042ae1c75fef9149937b10dc40</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>66992</act:code>
  <act:description>Erträge aus der Auflösung von Wertberichtigungen zu Forderungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c5c30696e2c099cb6981b0bbe8205b67</act:parent>
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<gnc:account version="2.0.0">
  <act:name>6690 Zinszuschüsse</act:name>
  <act:id type="new">cd798bc175cc447f8360bba4811e7212</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6690</act:code>
  <act:description>Zinszuschüsse</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e0d7f0b5ea55a6c382e5418b00fc126a</act:parent>
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<gnc:account version="2.0.0">
  <act:name>6691 Baukostenzuschüsse</act:name>
  <act:id type="new">4081cdd45e20050d699325b392ea7499</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6691</act:code>
  <act:description>Baukostenzuschüsse</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e0d7f0b5ea55a6c382e5418b00fc126a</act:parent>
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<gnc:account version="2.0.0">
  <act:name>6692 Instandhaltungskostenzuschüsse</act:name>
  <act:id type="new">f0441dfee7e6dd69e119d482f45a5ed1</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6692</act:code>
  <act:description>Instandhaltungskostenzuschüsse (Investitionszulagen)</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e0d7f0b5ea55a6c382e5418b00fc126a</act:parent>
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<gnc:account version="2.0.0">
  <act:name>6694 Inanspruchnahme aus der Rückstellung für noch anfallende Kosten für verkaufte Grundstücke</act:name>
  <act:id type="new">52822a5d0b9e10ff867b6b2952957c21</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6694</act:code>
  <act:description>Inanspruchnahme aus der Rückstellung für noch anfallende Kosten für verkaufte Grundstücke</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e0d7f0b5ea55a6c382e5418b00fc126a</act:parent>
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<gnc:account version="2.0.0">
  <act:name>67 Erträge aus Beteiligungen, Wertpapieren, Ausleihungen</act:name>
  <act:id type="new">0d5d4b5e70622bba9c70b8c088f66bcd</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>67</act:code>
  <act:description>Erträge aus Beteiligungen und anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Alte Bezeichnung:
Erträge aus Bestellungen, anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens, Beteiligungen
„Bestellungen“ sind 2010 weggefallen.</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">8f2a39256c7d57f96279e35109df8f83</act:parent>
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<gnc:account version="2.0.0">
  <act:name>670-672 Erträge aus Beteiligungen</act:name>
  <act:id type="new">6c7b7fa7216bca1832178bdcad3e8822</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>670-672</act:code>
  <act:description>Erträge aus Beteiligungen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Im Kontenrahmen 2010 ist das eine „Kategorisierung“, so daß ich eine Hierarchieebene eingefügt habe.</slot:value>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
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  <act:parent type="guid">0d5d4b5e70622bba9c70b8c088f66bcd</act:parent>
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<gnc:account version="2.0.0">
  <act:name>670 Erträge aus Beteiligungen an verbundenen Unternehmen</act:name>
  <act:id type="new">c2c0d2ba23661b49cc0548773c1421e5</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>670</act:code>
  <act:description>Erträge aus Beteiligungen an verbundenen Unternehmen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">6c7b7fa7216bca1832178bdcad3e8822</act:parent>
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<gnc:account version="2.0.0">
  <act:name>671 Erträge aus anderen Beteiligungen</act:name>
  <act:id type="new">5a0d3dc0663a48d31f5a9bcc89acaec5</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>671</act:code>
  <act:description>Erträge aus anderen Beteiligungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">6c7b7fa7216bca1832178bdcad3e8822</act:parent>
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<gnc:account version="2.0.0">
  <act:name>672 Erträge aus Beteiligungen an Unternehmen (Gewinnabführung)</act:name>
  <act:id type="new">84df62a542ded0249ae62dbdf240b8c1</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>672</act:code>
  <act:description>Erträge aus Beteiligungen an Unternehmen, mit denen Verträge über Gewinngemeinschaft, (Teil-) Gewinnabführung bestehen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">§ 277 Abs. 3 Satz 2 HGB</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>677 Erträge aus anderen Finanzanlagen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:code>677</act:code>
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  <act:name>68 sonstige Zinsen und ähnliche Erträge</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:code>68</act:code>
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  <act:name>687 sonstige Zinsen und ähnliche Erträge aus verbundenen Unternehmen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:code>691</act:code>
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  <act:name>7 Bautätigkeit</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>70 Bauten des Anlagevermögens</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:code>70</act:code>
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  <act:name>700 Kosten der Bauvorbereitung</act:name>
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  <act:name>701 Kosten des Baugrundstücks</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>701</act:code>
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  <act:name>702 Kosten der Erschließung</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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<gnc:account version="2.0.0">
  <act:name>703 Kosten des Bauwerks</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>703</act:code>
  <act:description>Kosten des Bauwerks</act:description>
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<gnc:account version="2.0.0">
  <act:name>704 Kosten des Geräts</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>704</act:code>
  <act:description>Kosten des Geräts</act:description>
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<gnc:account version="2.0.0">
  <act:name>705 Kosten der Außenanlagen</act:name>
  <act:id type="new">cb6df72b799e54f0b677480bbe5d02b0</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>705</act:code>
  <act:description>Kosten der Außenanlagen</act:description>
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<gnc:account version="2.0.0">
  <act:name>706 Kosten für zusätzliche Maßnahmen</act:name>
  <act:id type="new">cb10ae344b4c7380c8cf6b3ad5255aef</act:id>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>706</act:code>
  <act:description>Kosten der zusätzlichen Maßnahmen</act:description>
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  <act:name>707 Baunebenkosten</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>707</act:code>
  <act:description>Baunebenkosten</act:description>
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  <act:name>709 Baukostenminderung</act:name>
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  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>709</act:code>
  <act:description>Baukostenminderung</act:description>
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  <act:name>71 Bauten des Umlaufvermögens</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>71</act:code>
  <act:description>Bauten des Umlaufvermögens</act:description>
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  <act:name>710 Kosten der Bauvorbereitung</act:name>
  <act:id type="new">66a8a0100b257ff096df3aade23ecf4b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>710</act:code>
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<gnc:account version="2.0.0">
  <act:name>711 Kosten des Baugrundstücks</act:name>
  <act:id type="new">d550e2d522574f6a4f8730124f2e9daa</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>711</act:code>
  <act:description>Kosten des Baugrundstücks</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>712 Kosten der Erschließung</act:name>
  <act:id type="new">34ef342da61e74a339ecf64abd8dfdab</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>712</act:code>
  <act:description>Kosten der Erschließung</act:description>
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    <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>713 Kosten des Bauwerks</act:name>
  <act:id type="new">8d26a73010a33dcdcdfe0375a045427a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>713</act:code>
  <act:description>Kosten des Bauwerks</act:description>
  <act:slots>
    <slot>
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<gnc:account version="2.0.0">
  <act:name>714 Kosten des Geräts</act:name>
  <act:id type="new">9d43cb465d0f38d6842af562d09c592f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>714</act:code>
  <act:description>Kosten des Geräts</act:description>
  <act:slots>
    <slot>
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      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>715 Kosten der Außenanlagen</act:name>
  <act:id type="new">741d9f8cb5ee6c8df4918e8f841eba2e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>715</act:code>
  <act:description>Kosten der Außenanlagen</act:description>
  <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>716 Kosten für zusätzliche Maßnahmen</act:name>
  <act:id type="new">11378f553c636f513a1a7e23fab8c92d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>716</act:code>
  <act:description>Kosten der zusätzlichen Maßnahmen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>717 Baunebenkosten</act:name>
  <act:id type="new">39b749852cb82c4f0b9a322d70ecc3fc</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>717</act:code>
  <act:description>Baunebenkosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">24343d3bd2acc3ba6ccc4409f0b873a0</act:parent>
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<gnc:account version="2.0.0">
  <act:name>719 Baukostenminderung</act:name>
  <act:id type="new">f3330dd97b0f99b756cdc00ca55360a1</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>719</act:code>
  <act:description>Baukostenminderung</act:description>
  <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>72 Betreuungskosten</act:name>
  <act:id type="new">4a4338b225a35ba60a2356f06f6b003a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>72</act:code>
  <act:description>Betreuungskosten</act:description>
  <act:slots>
    <slot>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>720 Kosten der Bauvorbereitung</act:name>
  <act:id type="new">33ad396489fdfbbd7bbd031d76b77e2a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>720</act:code>
  <act:description>Kosten der Bauvorbereitung</act:description>
  <act:slots>
    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>721 Kosten des Baugrundstücks</act:name>
  <act:id type="new">c697d825efddec76e671e10174cc6010</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>721</act:code>
  <act:description>Kosten des Baugrundstücks</act:description>
  <act:slots>
    <slot>
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<gnc:account version="2.0.0">
  <act:name>722 Kosten der Erschließung</act:name>
  <act:id type="new">153ea357296a40d12608f7fb8f56f09a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>722</act:code>
  <act:description>Kosten der Erschließung</act:description>
  <act:slots>
    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>723 Kosten des Bauwerks</act:name>
  <act:id type="new">37cf7c71a9379e8c3d193641c73f9372</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>723</act:code>
  <act:description>Kosten des Bauwerks</act:description>
  <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>724 Kosten des Geräts</act:name>
  <act:id type="new">a830c6bc8dbd843bad6a173371c3fea6</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>724</act:code>
  <act:description>Kosten des Geräts</act:description>
  <act:slots>
    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>725 Kosten der Außenanlagen</act:name>
  <act:id type="new">10e9152443ab3eca37912019ec7dd7c1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>725</act:code>
  <act:description>Kosten der Außenanlagen</act:description>
  <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>726 Kosten für zusätzliche Maßnahmen</act:name>
  <act:id type="new">124befc62fbee650e4d3097ac2ed80bb</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>726</act:code>
  <act:description>Kosten der zusätzlichen Maßnahmen</act:description>
  <act:slots>
    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>727 Baunebenkosten</act:name>
  <act:id type="new">bd6b663939fdfa1205faa8f88bbeae17</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>727</act:code>
  <act:description>Baunebenkosten</act:description>
  <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>729 Baukostenminderung</act:name>
  <act:id type="new">aeebb79f8aff983914a8e65d1a4fa464</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>729</act:code>
  <act:description>Baukostenminderung</act:description>
  <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>8 Aufwendungen</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8</act:code>
  <act:description>Aufwendungen</act:description>
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    <slot>
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      <slot:value type="string">Klasse 8</slot:value>
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<gnc:account version="2.0.0">
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  <act:id type="new">66c2d5d43e365c9d5a7980620838870b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>80</act:code>
  <act:description>Aufwendungen für die Hausbewirtschaftung</act:description>
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<gnc:account version="2.0.0">
  <act:name>800-804 Betriebskosten</act:name>
  <act:id type="new">ee3372236f4efd10192a037eef4b8ef5</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>800-804</act:code>
  <act:description>Betriebskosten</act:description>
  <act:slots>
    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>8000 Kosten der Wasserversorgung</act:name>
  <act:id type="new">63406f57fc8f98afa541a4926a9511b5</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8000</act:code>
  <act:description>Kosten der Wasserversorgung</act:description>
  <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>8001 Kosten der Entwässerung</act:name>
  <act:id type="new">3fded284efaad2edea81a4d5e61391f8</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8001</act:code>
  <act:description>Kosten der Entwässerung</act:description>
  <act:slots>
    <slot>
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<gnc:account version="2.0.0">
  <act:name>8002 Kosten der Beheizung</act:name>
  <act:id type="new">c299ac91ac132a8d1c43720b56e2eb24</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8002</act:code>
  <act:description>Kosten der Beheizung</act:description>
  <act:slots>
    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>8003 Kosten der Warmwasserversorgung</act:name>
  <act:id type="new">451fe4354c3c501173bb5a85604606ca</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8003</act:code>
  <act:description>Kosten der Warmwasserversorgung</act:description>
  <act:slots>
    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>8004 Kosten für Aufzugsanlagen</act:name>
  <act:id type="new">f2bfd050972b3bcf5a0218cbd2d79439</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8004</act:code>
  <act:description>Kosten des Betriebs des Personen- oder Lastenaufzugs</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8005 Kosten der Straßenreinigung</act:name>
  <act:id type="new">657f4c6a92a717929a0b6d90b2a26a3d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8005</act:code>
  <act:description>Kosten der Straßenreinigung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8006 Kosten der Müllabfuhr</act:name>
  <act:id type="new">815bcbe00b5a6c6c3db86a38bfbfaf19</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8006</act:code>
  <act:description>Kosten der Müllabfuhr</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8007 Kosten der Hausreinigung</act:name>
  <act:id type="new">dc238e9c67582c1a7c27ced85b6496ca</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8007</act:code>
  <act:description>Kosten der Hausreinigung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8008 Kosten der Ungezieferbekämpfung</act:name>
  <act:id type="new">7bdc8413e21b8efc26edf3b771e54073</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8008</act:code>
  <act:description>Kosten der Ungezieferbekämpfung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8009 Kosten der Gartenpflege</act:name>
  <act:id type="new">33c89491567c6ac9eeee0d7a905d785e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8009</act:code>
  <act:description>Kosten der Gartenpflege</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8010 Kosten für Spielplätze</act:name>
  <act:id type="new">c58758b4dde88861df991f109f3ccbad</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8010</act:code>
  <act:description>Kosten für Spielplätze</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8011 Kosten für Beleuchtung</act:name>
  <act:id type="new">2fa6f751d3cd34cedd9d4909452e1ce2</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8011</act:code>
  <act:description>Kosten für Beleuchtung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8012 Kosten für Schornsteinreinigung</act:name>
  <act:id type="new">71e64a1adbb10aad2499e008e68c6302</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8012</act:code>
  <act:description>Kosten für Schornsteinreinigung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8013 Kosten für Sach- und Haftpflichversicherung</act:name>
  <act:id type="new">36a698558201fb2eda419286dbf394b7</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8013</act:code>
  <act:description>Kosten für Sach- und Haftpflichversicherung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8014 Kosten für fremde Hauswartleistungen</act:name>
  <act:id type="new">c87cbe6e7c351c553e6460dbbd082a6c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8014</act:code>
  <act:description>Kosten für fremde Hauswartleistungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8015 Kosten des Betriebs von Gemeinschaftsantennen</act:name>
  <act:id type="new">b6447549f390e49acff37fbe2770daeb</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8015</act:code>
  <act:description>Kosten des Betriebs von Gemeinschaftsantennen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8016 Kosten des Betriebs der mit einem Breitbandkabelnetz verbundenen privaten Verteileranlagen </act:name>
  <act:id type="new">101e136d4a0af20cf89141519a3ab1d4</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8016</act:code>
  <act:description>Kosten des Betriebs der mit einem Breitbandkabelnetz verbundenen privaten Verteileranlagen </act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8017 Kosten des Betriebs der maschinellen Wascheinrichtungen</act:name>
  <act:id type="new">f63b6e627f35f426cda3cc81bead519c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8017</act:code>
  <act:description>Kosten des Betriebs der maschinellen Wascheinrichtungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8018 Grundsteuer</act:name>
  <act:id type="new">d8c8375a857b2b858fd628a55ea09597</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8018</act:code>
  <act:description>Grundsteuer</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">jetzt 8019 oder Schreibfehler?</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>802-804 andere Betriebskosten</act:name>
  <act:id type="new">89d0277fde0cf374f3c6a2dd9428c420</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>802-804</act:code>
  <act:description>andere Betriebskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8019 Grundsteuer</act:name>
  <act:id type="new">de16f72f423e6c72b887e45e27fe3916</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8019</act:code>
  <act:description>Grundsteuer</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">zuvor 8018 oder Schreibfehler?</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>809 andere Aufwendungen der Hausbewirtschaftung</act:name>
  <act:id type="new">931efe52ea5b0767fde1184ea7a39587</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>809</act:code>
  <act:description>andere Aufwendungen der Hausbewirtschaftung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">66c2d5d43e365c9d5a7980620838870b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8090 Pachtaufwendungen</act:name>
  <act:id type="new">c670845466f3939b756eb24fc56e4392</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8090</act:code>
  <act:description>Pachtaufwendungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">931efe52ea5b0767fde1184ea7a39587</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8091 Kosten für Miet- und Räumungsklagen</act:name>
  <act:id type="new">fce8ae21230ec0ed355b1ca72d69dd6c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8091</act:code>
  <act:description>Kosten für Miet- und Räumungsklagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">931efe52ea5b0767fde1184ea7a39587</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8093 Erbbauzinsen</act:name>
  <act:id type="new">a48bad37c0600237254486d24a6b55cf</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8093</act:code>
  <act:description>Erbbauzinsen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">931efe52ea5b0767fde1184ea7a39587</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8094 Vertriebskosten</act:name>
  <act:id type="new">9975b2e3591d12311a4de60a0ea85822</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8094</act:code>
  <act:description>Vertriebskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">931efe52ea5b0767fde1184ea7a39587</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8098 Versicherungsbelastung</act:name>
  <act:id type="new">86dc973b2b7906310616fb8a490e3677</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8098</act:code>
  <act:description>Versicherungsbelastung</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 weggefallen, 2012 wieder da)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">931efe52ea5b0767fde1184ea7a39587</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8099 Mieterbelastung</act:name>
  <act:id type="new">62357002611908e46555f691d4d0c361</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8099</act:code>
  <act:description>Mieterbelastung</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 weggefallen, 2012 wieder da)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">931efe52ea5b0767fde1184ea7a39587</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8092 Fremdkosten für von Unternehmen betriebene Gemeinschaftseinrichtungen</act:name>
  <act:id type="new">2830052ab95057441957725fb1bff9df</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8092</act:code>
  <act:description>Fremdkosten für von Unternehmen betriebene Gemeinschaftseinrichtungen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">931efe52ea5b0767fde1184ea7a39587</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>805-808 Instandhaltung</act:name>
  <act:id type="new">dcb10a981f9c58dbf9142f16250c2780</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>805-808</act:code>
  <act:description>Instandhaltung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">66c2d5d43e365c9d5a7980620838870b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>805 Instandhaltungskosten</act:name>
  <act:id type="new">5f7bd0aeac606a9b5c9ca78cc07b762a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>805</act:code>
  <act:description>Instandhaltungskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Reparaturkosten</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">dcb10a981f9c58dbf9142f16250c2780</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8050 Kosten der baulichen Instandhaltung</act:name>
  <act:id type="new">58eeda0a3128c1f5899f15cfcf0efdc0</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8050</act:code>
  <act:description>Kosten der baulichen Instandhaltung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5f7bd0aeac606a9b5c9ca78cc07b762a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8051 Kosten für Schönheitsreparaturen</act:name>
  <act:id type="new">afc78a8fb40773c78a5a91c6015857be</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8051</act:code>
  <act:description>Kosten für Schönheitsreparaturen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5f7bd0aeac606a9b5c9ca78cc07b762a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8052 Kosten der Instandhaltung unternehmenseigener Straßen und Wege</act:name>
  <act:id type="new">f0829f16247adceec87a2bcb633abd98</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8052</act:code>
  <act:description>Kosten der Instandhaltung unternehmenseigener Straßen und Wege</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5f7bd0aeac606a9b5c9ca78cc07b762a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8053 Kosten der Instandhaltung für Gemeinschaftsanlagen und Folgeeinrichtungen</act:name>
  <act:id type="new">c3e8cf6e5917389ff12ac9965161a83d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8053</act:code>
  <act:description>Kosten der Instandhaltung für Gemeinschaftsanlagen und Folgeeinrichtungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5f7bd0aeac606a9b5c9ca78cc07b762a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>806-807 andere Instandhaltungskosten</act:name>
  <act:id type="new">dd8c74d09d6ab1aabef548b9fa079ae8</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>806-807</act:code>
  <act:description>andere Instandhaltungskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">dcb10a981f9c58dbf9142f16250c2780</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>808 Zuführung zur Rückstellung für unterlassene Instandhaltung</act:name>
  <act:id type="new">470fb5c7609d87bd475065866f588d31</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>808</act:code>
  <act:description>Zuführung zur Rückstellung für unterlassene Instandhaltung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">dcb10a981f9c58dbf9142f16250c2780</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>81 Aufwendungen für Verkaufsgrundstücke</act:name>
  <act:id type="new">3696ced54a345931dcc5a122f3eed648</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>81</act:code>
  <act:description>Aufwendungen für Verkaufsgrundstücke</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>810 Fremdkosten</act:name>
  <act:id type="new">b8b564f0d45bf32d43ab0c8ccb0ba319</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>810</act:code>
  <act:description>Fremdkosten</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(Version 2012: ohne weitere Untergliederung)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3696ced54a345931dcc5a122f3eed648</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8100 Kosten der Bauvorbereitung</act:name>
  <act:id type="new">84e0b4289f22a0bf46e38c33391fd286</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8100</act:code>
  <act:description>Kosten der Bauvorbereitung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8102 Kosten der Erschließung</act:name>
  <act:id type="new">8f2ba30f59aeed2bbf769a27e1d55141</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8102</act:code>
  <act:description>Kosten der Erschließung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8103 Kosten des Bauwerks</act:name>
  <act:id type="new">2b83ab60e93022a6571a049cd560b7f0</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8103</act:code>
  <act:description>Kosten des Bauwerks</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8104 Kosten des Geräts</act:name>
  <act:id type="new">3a397af28df5577f2e0ffac51eb17bde</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8104</act:code>
  <act:description>Kosten des Geräts</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8105 Kosten der Außenanlagen</act:name>
  <act:id type="new">7a297d6d56cc2b9dd3df83f868873290</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8105</act:code>
  <act:description>Kosten der Außenanlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8106 Kosten für zusätzliche Maßnahmen</act:name>
  <act:id type="new">ed44ee90ed69c1d780529da68c191fab</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8106</act:code>
  <act:description>Kosten für zusätzliche Maßnahmen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8107 Baunebenkosten</act:name>
  <act:id type="new">23c0fd442762db6f418fb818804b4132</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8107</act:code>
  <act:description>Baunebenkosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>811 Buchwert der in die Bebauung übernommenen Grundstücke</act:name>
  <act:id type="new">52f33a7236a544d18e02666ae772c36c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>811</act:code>
  <act:description>Buchwert der in die Bebauung übernommenen Grundstücke</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3696ced54a345931dcc5a122f3eed648</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>812 Buchwert der verkauften unbebauten Grundstücke</act:name>
  <act:id type="new">914ea23d2a738e8c157312c063542d39</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>812</act:code>
  <act:description>Buchwert der verkauften unbebauten Grundstücke</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3696ced54a345931dcc5a122f3eed648</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>813 Buchwert bebaut erworbener Grundstücke</act:name>
  <act:id type="new">a317bce4c7a5445f4080bf362a24b32a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>813</act:code>
  <act:description>Buchwert bebaut erworbener Grundstücke</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3696ced54a345931dcc5a122f3eed648</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>814 Zuführungen zu Rückstellungen für noch anfallende Kosten</act:name>
  <act:id type="new">958b78a4c20483f9537a3489e340b05c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>814</act:code>
  <act:description>Zuführungen zu Rückstellungen für noch anfallende Kosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3696ced54a345931dcc5a122f3eed648</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>815 laufende Aufwendungen für Eigentumsobjekte während des Vorhaltezeitraums</act:name>
  <act:id type="new">e156b29833f12ad808f43734db8f1c14</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>815</act:code>
  <act:description>laufende Aufwendungen für Eigentumsobjekte während des Vorhaltezeitraums</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3696ced54a345931dcc5a122f3eed648</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>817 Vertriebskosten</act:name>
  <act:id type="new">cf65fed26942349a4a0ceaf4e56d9ba7</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>817</act:code>
  <act:description>Vertriebskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3696ced54a345931dcc5a122f3eed648</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>818 Abschreibungen auf unbebaute Grundstücke des Umlaufvermögens</act:name>
  <act:id type="new">38de714d72f510eb4898304c17d274cb</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>818</act:code>
  <act:description>Abschreibungen auf Grundstücke und grundstücksgleiche Rechte ohne Bauten des Umlaufvermögens</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(Version 2010: ohne weitere Untergliederung)
noch nicht erschlossen, durch Dritte erschlossen, erschlossen erworben
– übliche Abschreibungen –</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3696ced54a345931dcc5a122f3eed648</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8180 noch nicht erschlossen</act:name>
  <act:id type="new">5deee6d820e31e8a978c854e84867608</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8180</act:code>
  <act:description>noch nicht erschlossen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">38de714d72f510eb4898304c17d274cb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8182 durch Dritte erschlossen</act:name>
  <act:id type="new">73a4f851d79c23e589aa7e0b71347c7a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8182</act:code>
  <act:description>erschlossen erworben, durch Dritte erschlossen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">38de714d72f510eb4898304c17d274cb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>819 sonstige Aufwendungen für Verkaufsgrundstücke</act:name>
  <act:id type="new">497d97e324650a7cdc4b47cadee34164</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>819</act:code>
  <act:description>sonstige Aufwendungen für Verkaufsgrundstücke</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3696ced54a345931dcc5a122f3eed648</act:parent>
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<gnc:account version="2.0.0">
  <act:name>82 Aufwendungen für andere Lieferungen und Leistungen</act:name>
  <act:id type="new">171c3980c035ac65af61e81b703f0f3b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>82</act:code>
  <act:description>Aufwendungen für andere Lieferungen und Leistungen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Wareneinkauf</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="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>820 Fremdkosten für die Baubetreuung</act:name>
  <act:id type="new">f72c000a95743dd212508ce3dfce198b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>820</act:code>
  <act:description>Fremdkosten für die Baubetreuung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">171c3980c035ac65af61e81b703f0f3b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>821 Fremdksoten für die Verwaltungsbetreuung</act:name>
  <act:id type="new">653e44675bd226a913b9231be5b99610</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>821</act:code>
  <act:description>Fremdksoten für die Verwaltungsbetreuung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">171c3980c035ac65af61e81b703f0f3b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>822 Kosten für die Geschäftsbesorgung durch Dritte</act:name>
  <act:id type="new">2633005513d621b282c4ed25861f3348</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>822</act:code>
  <act:description>Kosten für die Geschäftsbesorgung durch Dritte</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">171c3980c035ac65af61e81b703f0f3b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>829 Aufwendungen für andere Sach- und Dientsleistungen</act:name>
  <act:id type="new">f64db6836645f9367910a07f8fd8b7af</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>829</act:code>
  <act:description>Aufwendungen für andere Sach- und Dientsleistungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">171c3980c035ac65af61e81b703f0f3b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>83 Personalaufwand</act:name>
  <act:id type="new">af842dcd9a94f1fe58a1d53865f6f64e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>83</act:code>
  <act:description>Personalaufwand</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>830 Löhne und Gehälter</act:name>
  <act:id type="new">22cb2c09afc7122ab386889c62d47139</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>830</act:code>
  <act:description>Löhne und Gehälter</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(Version 2010: ohne weitere Untergliederung)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">af842dcd9a94f1fe58a1d53865f6f64e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8300 Löhne</act:name>
  <act:id type="new">268e8b35394c0472836ec3c133562f6e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8300</act:code>
  <act:description>Löhne</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">22cb2c09afc7122ab386889c62d47139</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>83000 Löhne für Verwalter und Hausmeister</act:name>
  <act:id type="new">cd8b6b15aead403318701dbb845deda0</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>83000</act:code>
  <act:description>Löhne für Verwalter und Hausmeister83000 Löhne für Verwalter und Hausmeister</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">268e8b35394c0472836ec3c133562f6e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>83001 Löhne für Handwerker</act:name>
  <act:id type="new">ecbcb07e6b40bd874400f324b935619a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>83001</act:code>
  <act:description>Löhne für Handwerker</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">268e8b35394c0472836ec3c133562f6e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8301 Gehälter</act:name>
  <act:id type="new">e8a8778e9d528bd8fdf4ef7e1cade6f1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8301</act:code>
  <act:description>Gehälter</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">22cb2c09afc7122ab386889c62d47139</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>83010 Gehälter der Geschäftsleitung</act:name>
  <act:id type="new">49f5e5083a7a1b7156f67f099ae4aa52</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>83010</act:code>
  <act:description>Gehälter der Geschäftsleitung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e8a8778e9d528bd8fdf4ef7e1cade6f1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>83011 Gehälter der kaufmännischen Angestellten</act:name>
  <act:id type="new">7a0c1979754fdad6b19b7fd00209f9bf</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>83011</act:code>
  <act:description>Gehälter der kaufmännischen Angestellten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e8a8778e9d528bd8fdf4ef7e1cade6f1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>831 soziale Abgaben</act:name>
  <act:id type="new">a0fb70ee51d48bdb8543671dd1d6437e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>831</act:code>
  <act:description>soziale Abgaben</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
    <slot>
      <slot:key>tax-US</slot:key>
      <slot:value type="frame">
        <slot>
          <slot:key>code</slot:key>
          <slot:value type="string">N000</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="guid">af842dcd9a94f1fe58a1d53865f6f64e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>832 Aufwendungen für Altersversorgung</act:name>
  <act:id type="new">d895726300ac118b5604017cc777e3e4</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>832</act:code>
  <act:description>Aufwendungen für Altersversorgung</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(Version 2010: ohne weitere Untergliederung)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">af842dcd9a94f1fe58a1d53865f6f64e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8320 Zuführung zu Pensionsrückstellungen</act:name>
  <act:id type="new">e74d0c17207c62eff3575dbd2c427f27</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8320</act:code>
  <act:description>Zuführung zu Pensionsrückstellungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d895726300ac118b5604017cc777e3e4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8321 Pensionszahlungen</act:name>
  <act:id type="new">b2e590fe516504cb0bb2c75e5afe7934</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8321</act:code>
  <act:description>Pensionszahlungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d895726300ac118b5604017cc777e3e4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8322 Zahlungen an Lebensversicherungen und Pensionskassen</act:name>
  <act:id type="new">a0527b1ce89c2df5650da29c214ac982</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8322</act:code>
  <act:description>Zahlungen an Lebensversicherungen und Pensionskassen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d895726300ac118b5604017cc777e3e4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>833 Aufwendungen für Unterstützung</act:name>
  <act:id type="new">f1a385f6ef672a9b0f841c2ad6dbc644</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>833</act:code>
  <act:description>Aufwendungen für Unterstützung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">af842dcd9a94f1fe58a1d53865f6f64e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>834 vermögenswirksame Leistungen</act:name>
  <act:id type="new">e16f4cb6d53c3c1a6e783d176f174dd0</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>834</act:code>
  <act:description>vermögenswirksame Leistungen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 weggefallen)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">af842dcd9a94f1fe58a1d53865f6f64e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>84 Abschreibungen</act:name>
  <act:id type="new">5c9626aa9e7e7e55cbc5c7e39f64eb75</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>84</act:code>
  <act:description>Abschreibungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>840 Abschreibungen auf immaterielle Vermögensgegenstände des Anlagevermögens und Sachanlagen</act:name>
  <act:id type="new">be0759753e18d8c614db7c0c639efd20</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>840</act:code>
  <act:description>Abschreibungen auf immaterielle Vermögensgegenstände des Anlagevermögens und Sachanlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Vor der Version 2010:
Abschreibungen auf Sachanlagen und immaterielle Vermögensgegenstände sowie auf aktivierte Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs
außer Sonderabschreibungen gemäß § 254 HGB</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5c9626aa9e7e7e55cbc5c7e39f64eb75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>841 Sonderabschreibungen auf Sachanlagen</act:name>
  <act:id type="new">5ac03118f9631dc2f8d99f7ae54db50c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>841</act:code>
  <act:description>Sonderabschreibungen auf Sachanlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">gemäß § 254 HGB
(2010 weggefallen)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5c9626aa9e7e7e55cbc5c7e39f64eb75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>843 Abschreibungen auf Vermögensgegenstände des Umlaufvermögens</act:name>
  <act:id type="new">0d84a509c7a86b3e456f9bf618a72ef9</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>843</act:code>
  <act:description>Abschreibungen auf Vermögensgegenstände des Umlaufvermögens, soweit diese die im Unternehmen üblichen Abschreibungen überschreiten</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 weggefallen)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5c9626aa9e7e7e55cbc5c7e39f64eb75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>85 sonstige betriebliche Aufwendungen</act:name>
  <act:id type="new">c607994c2fbf6006ee404a619fdb3c60</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>85</act:code>
  <act:description>sonstige betriebliche Aufwendungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>850 sächliche Verwaltungsaufwendungen</act:name>
  <act:id type="new">1af1c1fef61681408ba967c4dd99d471</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>850</act:code>
  <act:description>sächliche Verwaltungsaufwendungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c607994c2fbf6006ee404a619fdb3c60</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8502 Bewirtung aus geschäftlichem Anlaß</act:name>
  <act:id type="new">fbae464353199fab3e15a3f7fd2527c1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8502</act:code>
  <act:description>Bewirtung aus geschäftlichem Anlaß</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">§ 4 Abs. 5 Nr. 2 EStG</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1af1c1fef61681408ba967c4dd99d471</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8503 sonstige Bewirtungskosten</act:name>
  <act:id type="new">013a36141fbfd4544b1f646605ad90df</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8503</act:code>
  <act:description>sonstige Bewirtungskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1af1c1fef61681408ba967c4dd99d471</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8504 Werbegeschenke über 25 Euro</act:name>
  <act:id type="new">6e07043d3872a87ccc7a6a0e399c4c68</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8504</act:code>
  <act:description>Geschenke steuerlich abzugsfähig</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">§ 4 Abs. 5 Nr. 1 EStG</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1af1c1fef61681408ba967c4dd99d471</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8505 sonstige Werbegeschenke über 25 Euro</act:name>
  <act:id type="new">575ada25ac4c692228305f5e51c974f3</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8505</act:code>
  <act:description>Geschenke steuerlich nicht abzugsfähig</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1af1c1fef61681408ba967c4dd99d471</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8506 Kostenerstattungen an Aufsichtsräte</act:name>
  <act:id type="new">7383874945d372af05f05272dd4dcb52</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8506</act:code>
  <act:description>Kostenerstattungen an Aufsichtsräte (steuerlich voll abzugsfähig)</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1af1c1fef61681408ba967c4dd99d471</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8507 Aufsichtsratsvergütungen</act:name>
  <act:id type="new">d705046d4d8ca91ce98bb6564f525469</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8507</act:code>
  <act:description>Aufsichtsratsvergütungen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">§ 10 Nr. 4 KStG</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1af1c1fef61681408ba967c4dd99d471</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8500 Büroaufwendungen und Sachversicherungen</act:name>
  <act:id type="new">c7b30a3cd5ed5cae473ddc82ebe37572</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8500</act:code>
  <act:description>Büroaufwendungen und Sachversicherungen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1af1c1fef61681408ba967c4dd99d471</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>85000 Post- und Telekommunikationskosten</act:name>
  <act:id type="new">a508cdb6f0fdaeb2ea50658db9ddcd6f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>85000</act:code>
  <act:description>Post- und Telekommunikationskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c7b30a3cd5ed5cae473ddc82ebe37572</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>85001 Büromaterial, Drucksachen, Zeitschriften, Bücher</act:name>
  <act:id type="new">30d116c7660be7ad8af44acfe3fc2342</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>85001</act:code>
  <act:description>Büromaterial, Drucksachen, Zeitschriften, Bücher</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c7b30a3cd5ed5cae473ddc82ebe37572</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>85002 Raumkosten für Geschäftsräume</act:name>
  <act:id type="new">1624c287e00fbb2199906b44dfad8e22</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>85002</act:code>
  <act:description>Raumkosten für Geschäftsräume</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c7b30a3cd5ed5cae473ddc82ebe37572</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>85003 Reparaturen und Wartung der Büroeinrichtung</act:name>
  <act:id type="new">c22bfcef6b8ad9b426c8ad9ada5897f1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>85003</act:code>
  <act:description>Reparaturen und Wartung der Büroeinrichtung</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c7b30a3cd5ed5cae473ddc82ebe37572</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>85004 Sach- und Haftpflichtversicherung</act:name>
  <act:id type="new">a2866db02c9c90bf55cd5c93754be342</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>85004</act:code>
  <act:description>Sach- und Haftpflichtversicherung</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c7b30a3cd5ed5cae473ddc82ebe37572</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8501 Fahr-, Reise- und Autobetriebskosten/Kommunikationskosten</act:name>
  <act:id type="new">dfd011014c1b088bad6599413e986fba</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8501</act:code>
  <act:description>Fahr-, Reise- und Autobetriebskosten/Kommunikationskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1af1c1fef61681408ba967c4dd99d471</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>85010 Fahr- und Reisekosten</act:name>
  <act:id type="new">81a9afad3dfd05d519859f706fe85c9a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>85010</act:code>
  <act:description>Fahr- und Reisekosten</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">dfd011014c1b088bad6599413e986fba</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>85011 Autobetriebskosten</act:name>
  <act:id type="new">65d9df910b858b593161939e3aae9f8b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>85011</act:code>
  <act:description>Autobetriebskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">dfd011014c1b088bad6599413e986fba</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>85015 Kosten für die elektronische Datenverarbeitung</act:name>
  <act:id type="new">27a2af15906de19937c16cbd565d98b5</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>85015</act:code>
  <act:description>Kosten für die Inanspruchnahme von Leistungen fremder Rechenzentren/Kosten für eigene EDV-Anlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">dfd011014c1b088bad6599413e986fba</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8508 Übrige Unternehmenskosten</act:name>
  <act:id type="new">72e01b153c1a7e860cce174a7d7f777e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8508</act:code>
  <act:description>Übrige Unternehmenskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1af1c1fef61681408ba967c4dd99d471</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>85080 Kosten der Haupt-, General- oder Gesellschafterversammlungen sowie Kosten der Offenlegung und Veröffentlichungen</act:name>
  <act:id type="new">2de8b349cb00e9d06c801ecc080e808f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>85080</act:code>
  <act:description>Kosten der Haupt-, General- oder Gesellschafterversammlungen sowie Kosten der Offenlegung und Veröffentlichungen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">72e01b153c1a7e860cce174a7d7f777e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>85081 Gerichts- und Anwaltskosten</act:name>
  <act:id type="new">4be03917c252f6f749eb5784548c8455</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>85081</act:code>
  <act:description>Gerichts- und Anwaltskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">72e01b153c1a7e860cce174a7d7f777e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>85082 Prüfungs- und Beratungskosten</act:name>
  <act:id type="new">67aa38d78327ef7a3219c71dca1a545e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>85082</act:code>
  <act:description>Prüfungs- und Beratungskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">72e01b153c1a7e860cce174a7d7f777e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>85083 Verbands- und andere Beiträge</act:name>
  <act:id type="new">0c9fa58eebffefe84881a8cd325bca00</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>85083</act:code>
  <act:description>Verbands- und andere Beiträge</act:description>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">72e01b153c1a7e860cce174a7d7f777e</act:parent>
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<gnc:account version="2.0.0">
  <act:name>85084 Kosten des Betriebsrates</act:name>
  <act:id type="new">8e9fa14274c9bee3fbe4c673a5cb815a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>85084</act:code>
  <act:description>Kosten des Betriebsrates</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
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  <act:parent type="guid">72e01b153c1a7e860cce174a7d7f777e</act:parent>
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<gnc:account version="2.0.0">
  <act:name>8509 Sonstige sächliche Verwaltungsaufwendungen</act:name>
  <act:id type="new">6e22e1414d05a8270234ca8269a03431</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8509</act:code>
  <act:description>Sonstige sächliche Verwaltungsaufwendungen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 neu)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
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  <act:parent type="guid">1af1c1fef61681408ba967c4dd99d471</act:parent>
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<gnc:account version="2.0.0">
  <act:name>851 freiwillige soziale Aufwendungen und Aufwendungen für Gemeinschaftspflege</act:name>
  <act:id type="new">efa3e8edc1cfb64e64a7faf4c37183de</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>851</act:code>
  <act:description>freiwillige soziale Aufwendungen und Aufwendungen für Gemeinschaftspflege</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(Version 2010: ohne weitere Untergliederung)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">c607994c2fbf6006ee404a619fdb3c60</act:parent>
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<gnc:account version="2.0.0">
  <act:name>8510 freiwillige soziale Aufwendungen</act:name>
  <act:id type="new">f2c79830ff06b1a3f4a85c319c2c4b5b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8510</act:code>
  <act:description>freiwillige soziale Aufwendungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
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  <act:parent type="guid">efa3e8edc1cfb64e64a7faf4c37183de</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8511 Aufwendungen für die Gemeinschaftspflege</act:name>
  <act:id type="new">87d935d103e64a74f5f301cd887d38f3</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8511</act:code>
  <act:description>Aufwendungen für die Gemeinschaftspflege</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">efa3e8edc1cfb64e64a7faf4c37183de</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>852 Erbbauzins und andere Aufwendungen für unbebaute Grundstücke</act:name>
  <act:id type="new">10fc7bdba9c037f193f6d8d0dbf8f073</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>852</act:code>
  <act:description>Erbbauzins und andere Aufwendungen für unbebaute Grundstücke</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">c607994c2fbf6006ee404a619fdb3c60</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>853 genossenschaftliche Rückvergütungen</act:name>
  <act:id type="new">02e7c645c624ce6b2f02ab143c239881</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>853</act:code>
  <act:description>genossenschaftliche Rückvergütungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c607994c2fbf6006ee404a619fdb3c60</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>854 Verluste aus dem Abgang von Gegenständen des Anlagevermögens</act:name>
  <act:id type="new">fa391d38c4df07daf823bf0ae986e013</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>854</act:code>
  <act:description>Verluste aus dem Abgang von Gegenständen des Anlagevermögens</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c607994c2fbf6006ee404a619fdb3c60</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>855 Abschreibungen auf Forderungen und sonstige Vermögensgegenstände</act:name>
  <act:id type="new">acb47f5a0b7176aa86d9c42d61331067</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>855</act:code>
  <act:description>Abschreibungen auf Forderungen und sonstige Vermögensgegenstände</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(Version 2010: ohne weitere Untergliederung)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c607994c2fbf6006ee404a619fdb3c60</act:parent>
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<gnc:account version="2.0.0">
  <act:name>8550 Abschreibungen auf Forderungen</act:name>
  <act:id type="new">ec25a754cac619584d9eacb8bed07b6b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8550</act:code>
  <act:description>Abschreibungen auf Forderungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">acb47f5a0b7176aa86d9c42d61331067</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8555 Zuführung zu Wertberichtigungen zu Forderungen</act:name>
  <act:id type="new">3e85896c0de1d28c9ff964556d7973f5</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8555</act:code>
  <act:description>Zuführung zu Wertberichtigungen zu Forderungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">acb47f5a0b7176aa86d9c42d61331067</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>856 Spenden</act:name>
  <act:id type="new">b2d253c740b61c744f28cbe985bbadb3</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>856</act:code>
  <act:description>Spenden</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c607994c2fbf6006ee404a619fdb3c60</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>857 Einstellung in Sonderposten mit Rücklagenanteil und steuerliche Wertberichtigungen</act:name>
  <act:id type="new">56522f6bc9728156c9c7f682a3796524</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>857</act:code>
  <act:description>Einstellung in Sonderposten mit Rücklagenanteil und steuerliche Wertberichtigungen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 weggefallen, 2012 wieder da)
2012: 857 enthält NUR noch die steuerlichen Wertberichtigungen 8575-8579</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c607994c2fbf6006ee404a619fdb3c60</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8570-8574 Einstellung in Sonderposten mit Rücklageanteil</act:name>
  <act:id type="new">a2570e50d7779123e11615ebd1f4bf02</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8570-8574</act:code>
  <act:description>Einstellung in Sonderposten mit Rücklageanteil</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 weggefallen)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">56522f6bc9728156c9c7f682a3796524</act:parent>
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<gnc:account version="2.0.0">
  <act:name>8575-8579 Einstellung in steuerrechtliche Wertberichtigungen</act:name>
  <act:id type="new">5c80d019eaae4a9503005042e32b49fb</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8575-8579</act:code>
  <act:description>Einstellung in steuerrechtliche Wertberichtigungen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 weggefallen, 2012 wieder da)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">56522f6bc9728156c9c7f682a3796524</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>858 Zuführung zu Rückstellungen für die Bauinstandhaltung</act:name>
  <act:id type="new">5f901c5f35106c7a1cf69893552fd8bb</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>858</act:code>
  <act:description>Zuführung zu Rückstellungen für die Bauinstandhaltung</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2012 weggefallen)</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c607994c2fbf6006ee404a619fdb3c60</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>859 übrige Aufwendungen</act:name>
  <act:id type="new">9d0ad8032e6bbd4f7b5a4e99531ada9a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>859</act:code>
  <act:description>übrige Aufwendungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c607994c2fbf6006ee404a619fdb3c60</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>86 Abschreibungen auf Finanzanlagen und Wertpapiere</act:name>
  <act:id type="new">abcf3cf28fce657e92a89e2d6e4c2c84</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>86</act:code>
  <act:description>Abschreibungen auf Finanzanlagen und Wertpapiere des Umlaufvermögens</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>860 Abschreibungen auf Finanzanlagen</act:name>
  <act:id type="new">bad9f85f308bfbfabe607cdecebac60c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>860</act:code>
  <act:description>Abschreibungen auf Finanzanlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
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  <act:parent type="guid">abcf3cf28fce657e92a89e2d6e4c2c84</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>868 Abschreibungen auf Wertpapiere des Umlaufvermögens</act:name>
  <act:id type="new">08d691b53c15e13e57970e0f1875dfa3</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>868</act:code>
  <act:description>Abschreibungen auf Wertpapiere des Umlaufvermögens</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">abcf3cf28fce657e92a89e2d6e4c2c84</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>87 Zinsen und ähnliche Aufwendungen</act:name>
  <act:id type="new">80f095f656e2dd13bb10f44adf42545e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>87</act:code>
  <act:description>Zinsen und ähnliche Aufwendungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
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<gnc:account version="2.0.0">
  <act:name>870 Zinsen auf Anleihen</act:name>
  <act:id type="new">c3cefa9b98583a6ef28e633802c8786b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>870</act:code>
  <act:description>Zinsen auf Anleihen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
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  <act:parent type="guid">80f095f656e2dd13bb10f44adf42545e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>871 Zinsen auf Spareinlagen und Sparbriefe</act:name>
  <act:id type="new">95e710daa0b28e9019a2abb09396d2ef</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>871</act:code>
  <act:description>Zinsen auf Spareinlagen und Sparbriefe</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">80f095f656e2dd13bb10f44adf42545e</act:parent>
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<gnc:account version="2.0.0">
  <act:name>872 Zinsen auf Verbindlichkeiten gegenüber Kreditinstituten</act:name>
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  <act:type>EXPENSE</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:name>873 Zinsen auf Verbindlichkeiten gegenüber anderen Kreditgebern</act:name>
  <act:id type="new">28f2eb95dc8612a24e042b6de82dde59</act:id>
  <act:type>EXPENSE</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:description>Zinsen auf Verbindlichkeiten gegenüber anderen Kreditgebern</act:description>
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  <act:name>874 Aufwendungen für übrige Verbindlichkeiten</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>874</act:code>
  <act:description>Aufwendungen für übrige Verbindlichkeiten</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>875 Abschreibung auf Geldbeschaffungskosten, Disagio</act:name>
  <act:id type="new">79fa3b21c33bada8ad49f7f7f6bc8c6e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>875</act:code>
  <act:description>Abschreibung auf Geldbeschaffungskosten, Disagio</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>876 Aufwendungen für Verbindlichkeiten gegenüber verbundenen Unternehmen</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>876</act:code>
  <act:description>Zinsen und ähnliche Aufwendungen für Verbindlichkeiten gegenüber verbundenen Unternehmen</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:name>879 andere Zinsen und ähnliche Aufwendungen</act:name>
  <act:id type="new">67d1691ac2660326a7042a08a2e5f79c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>879</act:code>
  <act:description>andere Zinsen und ähnliche Aufwendungen</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:name>88 Verlustübernahmen und außerordentliche Aufwendungen</act:name>
  <act:id type="new">35f73790dfb532fb202fba4f7930ecee</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>88</act:code>
  <act:description>Verlustübernahmen und außerordentliche Aufwendungen</act:description>
  <act:slots>
    <slot>
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  <act:name>880 Aufwendungen aus Verlustübernahmen</act:name>
  <act:id type="new">2b66690c5ae7ba3b231b77271c0c12cc</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>880</act:code>
  <act:description>Aufwendungen aus Verlustübernahmen</act:description>
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    <slot>
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  <act:name>885 außerordentliche Aufwendungen</act:name>
  <act:id type="new">3973aa1fbfa54ab3df770af97a4c07dd</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>885</act:code>
  <act:description>außerordentliche Aufwendungen</act:description>
  <act:slots>
    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>890-891 Steuern</act:name>
  <act:id type="new">db83964c08cb859fd3873e0380644edf</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>890-891</act:code>
  <act:description>Steuern</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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    <slot>
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          <slot:key>code</slot:key>
          <slot:value type="string">N000</slot:value>
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      </slot:value>
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      <slot:value type="integer">1</slot:value>
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<gnc:account version="2.0.0">
  <act:name>890 Steuern vom Einkommen und vom Ertrag</act:name>
  <act:id type="new">f6157301e2b19840968dd49009fb5989</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>890</act:code>
  <act:description>Steuern vom Einkommen und vom Ertrag</act:description>
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    <slot>
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      <slot:value type="string">true</slot:value>
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      <slot:value type="frame">
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          <slot:value type="string">N000</slot:value>
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      <slot:value type="integer">1</slot:value>
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  <act:name>8900 Körperschaftssteuer</act:name>
  <act:id type="new">2fad0c1d8d166be4e6422b7dbb248475</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8900</act:code>
  <act:description>Körperschaftssteuer</act:description>
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    <slot>
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      <slot:value type="integer">1</slot:value>
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  <act:name>8901 Kapitalertragsteuer</act:name>
  <act:id type="new">14285afffad8cba4c7f2c29f146c3589</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8901</act:code>
  <act:description>Kapitalertragsteuer</act:description>
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    <slot>
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          <slot:value type="string">N000</slot:value>
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  <act:name>8903 Gewerbeertragsteuer</act:name>
  <act:id type="new">dc69aad833d6e5ada38fc19b1ed7c645</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8903</act:code>
  <act:description>Gewerbesteuer</act:description>
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          <slot:value type="string">N000</slot:value>
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  <act:name>8906 latente Steuern</act:name>
  <act:id type="new">657dff7de00ccada4b23e022617ead83</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8906</act:code>
  <act:description>latente Steuern</act:description>
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  <act:name>8909 Steuererstattungen und -Nachzahlungen für frühere Jahre</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:name>8902 Solidaritätszuschlag</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8902</act:code>
  <act:description>Solidaritätszuschlag</act:description>
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    <slot>
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  <act:name>891 sonstige Steuern</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>891</act:code>
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  <act:name>8910 Grundsteuer</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8910</act:code>
  <act:description>Grundsteuer</act:description>
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  <act:name>8911 Kraftfahrzeugsteuer</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8911</act:code>
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          <slot:value type="string">N000</slot:value>
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  <act:name>8912 Vermögenssteuer</act:name>
  <act:id type="new">9d2d4a301b59475cf2d671e671f34ca7</act:id>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8912</act:code>
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  <act:name>8913 Gewerbekapitalsteuer</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8913</act:code>
  <act:description>Gewerbekapitalsteuer</act:description>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 weggefallen)</slot:value>
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    <slot>
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      <slot:value type="string">true</slot:value>
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    <slot>
      <slot:key>tax-US</slot:key>
      <slot:value type="frame">
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          <slot:key>code</slot:key>
          <slot:value type="string">N000</slot:value>
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      </slot:value>
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    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
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<gnc:account version="2.0.0">
  <act:name>8919 Steuererstattungen und -Nachzahlungen für frühere Jahre</act:name>
  <act:id type="new">cf00c0988a29446bb50bda3e30f731e2</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8919</act:code>
  <act:description>Steuererstattungen und -Nachzahlungen für frühere Jahre</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</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">N000</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="guid">74dd821ec5af5b80f46de5f8881f0cef</act:parent>
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<gnc:account version="2.0.0">
  <act:name>895-896 Aufwendungen aus Gewinnabführungsverträgen,  Erträge aus Verlustübernahme</act:name>
  <act:id type="new">790660380b25343d8486a722e82602ea</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>895-896</act:code>
  <act:description>Aufwendungen aus Gewinnabführungsverträgen,  Erträge aus Verlustübernahme</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
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<gnc:account version="2.0.0">
  <act:name>895 Aufwendungen aus Gewinnabführungsverträgen</act:name>
  <act:id type="new">9b87a25f4c48578abdbab2b081787761</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>895</act:code>
  <act:description>Aufwendungen aus Gewinnabführungsverträgen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</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">N000</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="guid">790660380b25343d8486a722e82602ea</act:parent>
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<gnc:account version="2.0.0">
  <act:name>896 Erträge aus Verlustübernahme</act:name>
  <act:id type="new">28a36ba700908e2bdcd96b57ece86560</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>896</act:code>
  <act:description>Erträge aus Verlustübernahme</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2010 weggefallen)</slot:value>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</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">N000</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:slots>
  <act:parent type="guid">790660380b25343d8486a722e82602ea</act:parent>
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<gnc:account version="2.0.0">
  <act:name>9 Abschlußkonten und Verrechnungskonten</act:name>
  <act:id type="new">7fbbb298b9decc0f0ee0a52e26403095</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9</act:code>
  <act:description>Abschlußkonten sowie ergänzende und Verrechnungskonten für das Umsatzkostenverfahren</act:description>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Klasse 9</slot:value>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">152346fce5a8eb241a67b277e6fc4e57</act:parent>
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<gnc:account version="2.0.0">
  <act:name>90 Herstellungskosten der zur Erzielung der Umsatzerlöse erbrachten Leistungen</act:name>
  <act:id type="new">16e1705fd39d5d060b0a90462887a671</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>90</act:code>
  <act:description>Herstellungskosten der zur Erzielung der Umsatzerlöse erbrachten Leistungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>901 Hausbewirtschaftung</act:name>
  <act:id type="new">b981ebc8cc4a5047b14a5e40f8808a60</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>901</act:code>
  <act:description>Hausbewirtschaftung</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">- Betriebskosten
- Instandhaltungskosten
- Andere Aufwendungen
- Verwaltungskosten der Hausbewirtschaftung
- Abschreibungen Sachanlagen
- Zinsen und ähnliche Aufwendungen</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">16e1705fd39d5d060b0a90462887a671</act:parent>
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<gnc:account version="2.0.0">
  <act:name>902 Verkauf von Grundstücken des Umlaufvermögens</act:name>
  <act:id type="new">c0718e324e69dc9bf96c29155e3d1898</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>902</act:code>
  <act:description>Verkauf von Grundstücken des Umlaufvermögens</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">- Buchwert der verkauften Grundstücke
- Sonstige Kosten</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">16e1705fd39d5d060b0a90462887a671</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>903 Betreuungstätigkeit</act:name>
  <act:id type="new">988e846306a47482125aabc032a5bf8e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>903</act:code>
  <act:description>Betreuungstätigkeit</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">- Fremdkosten
- Verwaltungskosten</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">16e1705fd39d5d060b0a90462887a671</act:parent>
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<gnc:account version="2.0.0">
  <act:name>904 andere Lieferungen und Leistungen</act:name>
  <act:id type="new">5b296e2b12c715e82837517458e5df3b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>904</act:code>
  <act:description>andere Lieferungen und Leistungen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">- Fremdkosten
- Verwaltungskosten</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">16e1705fd39d5d060b0a90462887a671</act:parent>
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<gnc:account version="2.0.0">
  <act:name>91 Vertriebskosten</act:name>
  <act:id type="new">c6aff40b087b75144efc7110a63569a3</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>91</act:code>
  <act:description>Vertriebskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">- Fremdkosten
- eigene Kosten</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
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<gnc:account version="2.0.0">
  <act:name>92 allgemeine Verwaltungskosten</act:name>
  <act:id type="new">299fdf6e671157ef06a73e498eca006a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>92</act:code>
  <act:description>allgemeine Verwaltungskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">- Fremdkosten
- eigene Kosten</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
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<gnc:account version="2.0.0">
  <act:name>93 sonstige betriebliche Aufwendungen</act:name>
  <act:id type="new">5ac17854f1804df62bb8cd8c183cbeb3</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>93</act:code>
  <act:description>sonstige betriebliche Aufwendungen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">- Abschreibungen
 – auf Bauvorbereitungskosten und Anzahlungen des Anlagevermögens
 – auf Verkaufsgrundstücke und noch nicht abgerechnete Leistungen
 – auf Forderungen, Erbbauzins und andere Aufwendungen für unbebaute Grundstücke
- Kosten der Mitgliederbetreuung
- Verluste asu dem Abgang von Gegenständen des Anlagevermögens
- Andere betriebliche Aufwendungen</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
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<gnc:account version="2.0.0">
  <act:name>98 Abschlußkonten</act:name>
  <act:id type="new">6d7edd606e6f0aa8e56c5694161e64c7</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>98</act:code>
  <act:description>Abschlußkonten</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Konten für den Rechnungsabschluß</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
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<gnc:account version="2.0.0">
  <act:name>980 Eröffnungsbilanzkonten</act:name>
  <act:id type="new">31c0a0c3c1b5c371316e39b36048a821</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>980</act:code>
  <act:description>Eröffnungsbilanzkonten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
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<gnc:account version="2.0.0">
  <act:name>981 Rohergebnis</act:name>
  <act:id type="new">e1c32ef13a88a69c0ef9c17920051815</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>981</act:code>
  <act:description>Rohergebnis (nur für kleine und mittlere Unternehmen)</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
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<gnc:account version="2.0.0">
  <act:name>982 Jahresüberschuß/Jahresfehlbetrag</act:name>
  <act:id type="new">2f07bad5e087c6d088297e140045a36a</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>982</act:code>
  <act:description>G+V-Konto</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">für die Gewinn- und Verlustrechnung</slot:value>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
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<gnc:account version="2.0.0">
  <act:name>983 Entnahme aus Rücklagen</act:name>
  <act:id type="new">f4a75289f71d1728c6756bc2a56df79f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>983</act:code>
  <act:description>Entnahme aus Rücklagen</act:description>
  <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>984 Einstellung in Rücklagen</act:name>
  <act:id type="new">e70d9cd200e651a922a6bd1afe988dd6</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>984</act:code>
  <act:description>Einstellung in Rücklagen</act:description>
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    <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>989 Schlußbilanzkonten</act:name>
  <act:id type="new">b26e6c9b00364f156f72fe00327060f9</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>989</act:code>
  <act:description>Schlußbilanzkonten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
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<gnc:account version="2.0.0">
  <act:name>94-97 Verwaltungskosten – Verrechnungskonten</act:name>
  <act:id type="new">acf12e600590f00920fffeaa4c42d582</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>94-97</act:code>
  <act:description>Verwaltungskosten – Verrechnungskonten</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Im Kontenrahmen 2010 ist das eine „Kategorisierung“, so daß ich eine Hierarchieebene eingefügt habe.</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>94 Personalkosten</act:name>
  <act:id type="new">01476748e56945b6a4dd83d44bc83464</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>94</act:code>
  <act:description>Personalkosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">acf12e600590f00920fffeaa4c42d582</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>95 sächliche Kosten</act:name>
  <act:id type="new">2d2ec7fc2528337ef737c67ef20e383e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>95</act:code>
  <act:description>sächliche Kosten</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">- Abschreibungen
- sonstige betriebliche Aufwendungen</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">acf12e600590f00920fffeaa4c42d582</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>96 Aufwandsverrechnungskonten</act:name>
  <act:id type="new">6f93b8f5a2c8a7c9fa6a66f0e9e97303</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>96</act:code>
  <act:description>Aufwandsverrechnungskonten</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">- Hausbewirtschaftung
- Betreuungstätigkeit
- andere Lieferungen und Leistungen
- Vertriebskosten
- allgemeine Verwaltungskosten</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">acf12e600590f00920fffeaa4c42d582</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>97 Verrechnungskonten für Aktivierungen</act:name>
  <act:id type="new">29413d7be1065dc71fea1f674dff3c84</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>97</act:code>
  <act:description>Verrechnungskonten für Aktivierungen</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">- Bauten des Anlagevermögens
- Bauten des Umlaufvermögens
- unfertige Leistungen</slot:value>
    </slot>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">acf12e600590f00920fffeaa4c42d582</act:parent>
</gnc:account>

</gnc-account-example>
